Commonwealth Consolidated Acts Commonwealth Consolidated ActsAct No. 169 of 2001 as amended
This compilation was prepared on 3 September
2010
taking into account amendments up to Act No. 75 of 2010
The text of any of those
amendments not in force
on that date is appended in the Notes section
The operation of amendments that have been incorporated may
be
affected by application provisions that are set out in the Notes section
Prepared by the Office of
Legislative Drafting and Publishing,
Attorney‑General's Department, Canberra
Contents
1............ Short title [see Note 1] ....................................................................... 1
2............ Commencement [see Note 1] .............................................................. 1
3............ Schedule(s) .......................................................................................... 2
Schedule 1--Petroleum Resource Rent Tax 3
Part 1--Sales gas 3
Petroleum Resource Rent Tax Assessment Act 1987 3
Part 2--The 5 year rule 6
Petroleum Resource Rent Tax Assessment Act 1987 6
Petroleum (Submerged Lands) Act 1967 6
Schedule 2--Local government businesses 8
Income Tax Assessment Act 1936 8
Schedule 3--Superannuation fund residence requirements 9
Income Tax Assessment Act 1936 9
Schedule 4--Tax relief for shareholders in listed investment companies 11
Income Tax Assessment Act 1997 11
Schedule 5--HIH rescue package 19
Part 1--Income tax consequences 19
Income Tax Assessment Act 1997 19
Part 2--Goods and services tax consequences 22
A New Tax System (Goods and Services Tax) Act 1999 22
Schedule 6--Personal services income 25
Part 1--Agents 25
Income Tax Assessment Act 1997 25
Part 2--Personal services business tests 28
Income Tax Assessment Act 1997 28
Part 3--Personal services business determinations 32
Income Tax Assessment Act 1997 32
Part 4--Other amendments 34
Income Tax Assessment Act 1936 34
Income Tax Assessment Act 1997 36
Taxation Administration Act 1953 40
Part 5--Application 41
Notes 43
Notes to
the
Taxation Laws Amendment Act (No. 6) 2001 Note 1 The Taxation Laws Amendment Act (No. 6) 2001 as
shown in this compilation comprises Act No. 169, 2001 amended as indicated
in the Tables below. Table of Acts
|
Act |
Number |
Date |
Date of commencement |
Application, saving or transitional provisions |
|
169, 2001 |
1 Oct 2001 |
See s. 2 |
|
|
|
57, 2002 |
3 July 2002 |
Schedule 12 (items 57-59): (a) |
-- |
|
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 92): 29 June 2010 |
-- |
(a) Subsection 2(1) (items 57 and 58) of the Taxation Laws Amendment Act (No. 2) 2002 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
|
Commencement information |
||
|
Column 1 |
Column 2 |
Column 3 |
|
Provision(s) |
Commencement |
Date/Details |
|
57. Schedule 12, item 57 |
Immediately after the time specified in the Taxation Laws Amendment Act (No. 6) 2001 for the commencement of item 11 of Schedule 5 to that Act |
1 October 2001 |
|
58. Schedule 12, items 58 and 59 |
Immediately after the time specified in the Taxation Laws Amendment Act (No. 6) 2001 for the commencement of item 16L of Schedule 6 to that Act |
1 October 2001 |
Table of Amendments
|
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted |
|
|
Provision affected |
How affected |
|
S. 4...................................... |
rep. No. 75, 2010 |
|
Schedule 5 |
|
|
Item 11................................. |
am. No. 57, 2002 |
|
Schedule 6 |
|
|
Heading before item 16L..... |
ad. No. 57, 2002 |
|
Heading before item 17....... |
rep. No. 57, 2002 |