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This is a Bill, not an Act. For current law, see the Acts databases.

TAX LAWS AMENDMENT (2011 MEASURES NO. 6) BILL 2011

2010-2011
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
Tax Laws Amendment (2011 Measures
No. 6) Bill 2011
No. , 2011
(Treasury)
A Bill for an Act to amend the law relating to
taxation, and for related purposes
i Tax Laws Amendment (2011 Measures No. 6) Bill 2011 No. , 2011
Contents
1 Short
title
...........................................................................................
1
2 Commencement
.................................................................................
1
3 Schedule(s)
........................................................................................
3
Schedule 1--Better Start for Children with Disability initiative
4
Income Tax Assessment Act 1997
4
Schedule 2--Fly-in fly-out arrangements for Australians
working overseas
5
Part 1--Main amendments
5
Fringe Benefits Tax Assessment Act 1986
5
Part 2--Amendments contingent on the Acts Interpretation
Amendment Act 2011
7
Fringe Benefits Tax Assessment Act 1986
7
Schedule 3--Deductible gift recipients
8
Part 1--Amendments commencing on 22 February 2011
8
Income Tax Assessment Act 1997
8
Part 2--Amendments commencing on Royal Assent
9
Income Tax Assessment Act 1997
9
Part 3--Repeal of spent provisions
10
Division 1--Amendments commencing on 1 July 2013
10
Income Tax Assessment Act 1997
10
Division 2--Amendments commencing on 1 July 2014
10
Income Tax Assessment Act 1997
10
Division 3--Amendments commencing on 1 July 2015
10
Income Tax Assessment Act 1997
10
Tax Laws Amendment (2011 Measures No. 6) Bill 2011 No. , 2011 1
A Bill for an Act to amend the law relating to
1
taxation, and for related purposes
2
The Parliament of Australia enacts:
3
1 Short title
4
This Act may be cited as the Tax Laws Amendment (2011
5
Measures No. 6) Act 2011.
6
2 Commencement
7
(1) Each provision of this Act specified in column 1 of the table
8
commences, or is taken to have commenced, in accordance with
9
column 2 of the table. Any other statement in column 2 has effect
10
according to its terms.
11
12
2 Tax Laws Amendment (2011 Measures No. 6) Bill 2011 No. , 2011
Commencement information
Column 1
Column 2
Column 3
Provision(s)
Commencement
Date/Details
1. Sections 1 to 3
and anything in
this Act not
elsewhere covered
by this table
The day this Act receives the Royal Assent.
2. Schedule 1
The day this Act receives the Royal Assent.
3. Schedule 2,
Part 1
The day this Act receives the Royal Assent.
4. Schedule 2,
Part 2
The later of:
(a) immediately after the commencement of
the provision(s) covered by table item 3;
and
(b) the same time as item 4 of Schedule 1 to
the Acts Interpretation Amendment Act
2011 commences.
However, the provision(s) do not commence
at all if the event mentioned in paragraph (b)
does not occur.
5. Schedule 3,
Part 1
22 February 2011.
22 February
2011
6. Schedule 3,
Part 2
The day this Act receives the Royal Assent.
7. Schedule 3,
Part 3, Division 1
1 July 2013.
1 July 2013
8. Schedule 3,
Part 3, Division 2
1 July 2014.
1 July 2014
9. Schedule 3,
Part 3, Division 3
1 July 2015.
1 July 2015
Note:
This table relates only to the provisions of this Act as originally
1
enacted. It will not be amended to deal with any later amendments of
2
this Act.
3
(2) Any information in column 3 of the table is not part of this Act.
4
Information may be inserted in this column, or information in it
5
may be edited, in any published version of this Act.
6
Tax Laws Amendment (2011 Measures No. 6) Bill 2011 No. , 2011 3
3 Schedule(s)
1
Each Act that is specified in a Schedule to this Act is amended or
2
repealed as set out in the applicable items in the Schedule
3
concerned, and any other item in a Schedule to this Act has effect
4
according to its terms.
5
6
Schedule 1 Better Start for Children with Disability initiative
4 Tax Laws Amendment (2011 Measures No. 6) Bill 2011 No. , 2011
Schedule 1--Better Start for Children with
1
Disability initiative
2
3
Income Tax Assessment Act 1997
4
1 Section 11-15 (table item headed "social security or like
5
payments")
6
After:
7
ABSTUDY scheme, payment under .................................. Subdivision 52-E
insert:
8
Better Start for Children with Disability initiative, Outer
Regional and Remote payment under ..........................
52-172
2 After section 52-170
9
Insert:
10
52-172 Outer Regional and Remote payments under the Better Start
11
for Children with Disability initiative are exempt
12
Payments known as Outer Regional and Remote payments under
13
the Better Start for Children with Disability initiative are exempt
14
from income tax.
15
3 Application provision
16
The amendments made by this Schedule apply in relation to payments
17
made in:
18
(a) the 2011-12 income year; and
19
(b) later income years.
20
21
Fly-in fly-out arrangements for Australians working overseas Schedule 2
Main amendments Part 1
Tax Laws Amendment (2011 Measures No. 6) Bill 2011 No. , 2011 5
Schedule 2--Fly-in fly-out arrangements for
1
Australians working overseas
2
Part 1--Main amendments
3
Fringe Benefits Tax Assessment Act 1986
4
1 At the end of paragraph 47(7)(a)
5
Add:
6
or (iii) at a remote location that is not in a State or internal
7
Territory; and
8
Note:
For the Territory of Christmas Island and the Territory of Cocos
9
(Keeling) Islands, see section 157.
10
2 At the end of subparagraph 47(7)(b)(i)
11
Add "or".
12
3 At the end of sub-subparagraph 47(7)(b)(iii)(B)
13
Add "and".
14
4 At the end of subparagraph 47(7)(d)(i)
15
Add "or".
16
5 At the end of sub-subparagraph 47(7)(d)(iii)(B)
17
Add "and".
18
6 After paragraph 47(7)(d)
19
Insert:
20
(e) it would be unreasonable to expect the employee to travel on
21
a daily basis on work days between:
22
(i) that usual place of employment; and
23
(ii) the location of the employee's usual place of residence;
24
having regard to the location of those places;
25
7 Subsection 47(7)
26
Schedule 2 Fly-in fly-out arrangements for Australians working overseas
Part 1 Main amendments
6 Tax Laws Amendment (2011 Measures No. 6) Bill 2011 No. , 2011
Omit "and, having regard to the location of that usual place of
1
employment and the location of the employee's usual place of
2
residence, it would be unreasonable to expect the employee to travel
3
between those places on work days on a daily basis,".
4
8 Subsection 136(1)
5
Insert:
6
internal Territory has a meaning affected by subsection 157(1).
7
Note:
See also paragraph 17(pe) of the Acts Interpretation Act 1901.
8
9 Application provision
9
The amendment made by item 1 of this Schedule applies to benefits
10
provided on or after 1 July 2009.
11
12
Fly-in fly-out arrangements for Australians working overseas Schedule 2
Amendments contingent on the Acts Interpretation Amendment Act 2011 Part 2
Tax Laws Amendment (2011 Measures No. 6) Bill 2011 No. , 2011 7
Part 2--Amendments contingent on the Acts
1
Interpretation Amendment Act 2011
2
Fringe Benefits Tax Assessment Act 1986
3
10 Subsection 136(1) (note at the end of the definition of
4
internal Territory)
5
Omit "paragraph 17(pe)", substitute "section 2B".
6
7
Schedule 3 Deductible gift recipients
Part 1 Amendments commencing on 22 February 2011
8 Tax Laws Amendment (2011 Measures No. 6) Bill 2011 No. , 2011
Schedule 3--Deductible gift recipients
1
Part 1--Amendments commencing on 22 February
2
2011
3
Income Tax Assessment Act 1997
4
1 Section 30-65 (cell at table item 7.2.3, column headed
5
"Fund, authority or institution")
6
Repeal the cell, substitute:
7
WorldSkills Australia
2 Section 30-315 (cell at table item 126, column without a
8
heading)
9
Repeal the cell, substitute:
10
WorldSkills Australia
11
Deductible gift recipients Schedule 3
Amendments commencing on Royal Assent Part 2
Tax Laws Amendment (2011 Measures No. 6) Bill 2011 No. , 2011 9
Part 2--Amendments commencing on Royal Assent
1
Income Tax Assessment Act 1997
2
3 Subsection 30-20(2) (at the end of the cell at table
3
item 1.2.16, column headed "Special conditions")
4
Add "and before 2 August 2011".
5
4 Subsection 30-20(2) (at the end of the cell at table
6
item 1.2.17, column headed "Special conditions")
7
Add "and before 10 November 2010".
8
5 Subsection 30-20(2) (at the end of the table)
9
Add:
10
1.2.19
Cancer Australia
the gift must be made:
(a) after 8 June 2011; and
(b) for improving
outcomes for
Australians affected by
breast cancer
6 Subsection 30-80(2) (at the end of the table)
11
Add:
12
9.2.24
the Christchurch Earthquake Appeal Trust of
New Zealand
the gift must be made
after 21 March 2011 and
before 22 March 2013
7 Section 30-315 (before table item 30)
13
Insert:
14
29
Cancer Australia
item 1.2.19
8 Section 30-315 (after table item 31)
15
Insert:
16
31AA
Christchurch Earthquake Appeal Trust
item 9.2.24
17
Schedule 3 Deductible gift recipients
Part 3 Repeal of spent provisions
10 Tax Laws Amendment (2011 Measures No. 6) Bill 2011 No. , 2011
Part 3--Repeal of spent provisions
1
Division 1--Amendments commencing on 1 July 2013
2
Income Tax Assessment Act 1997
3
9 Subsection 30-20(2) (table item 1.2.17)
4
Repeal the item.
5
10 Section 30-315 (table item 27A)
6
Repeal the item.
7
Division 2--Amendments commencing on 1 July 2014
8
Income Tax Assessment Act 1997
9
11 Subsection 30-20(2) (table item 1.2.16)
10
Repeal the item.
11
12 Section 30-315 (table item 73A)
12
Repeal the item.
13
Division 3--Amendments commencing on 1 July 2015
14
Income Tax Assessment Act 1997
15
13 Subsection 30-80(2) (table item 9.2.24)
16
Repeal the item.
17
14 Section 30-315 (table item 31AA)
18
Repeal the item.
19

 

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