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TAXATION LAWS AMENDMENT ACT (NO. 5) 2001 - NOTES

Act No. 168 of 2001 as amended

This compilation was prepared on 1 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) .......................................................................................... 1

Schedule 1--Religious practitioners                                                                             2

A New Tax System (Australian Business Number) Act 1999                                2

A New Tax System (Goods and Services Tax) Act 1999                                        3

Fringe Benefits Tax Assessment Act 1986                                                                4

Income Tax Assessment Act 1997                                                                               5

Taxation Administration Act 1953                                                                            7

Schedule 2--Change in status of constitutionally protected superannuation funds               9

Income Tax Assessment Act 1936                                                                               9

Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997                                                                                                   10

Schedule 3--CGT event E4                                                                                             12

Income Tax Assessment Act 1997                                                                             12

Schedule 4--Gifts or contributions                                                                              19

Income Tax Assessment Act 1997                                                                             19

Schedule 5--Information and communications technology etc.                   24

Fringe Benefits Tax Assessment Act 1986                                                              24

Income Tax Assessment Act 1997                                                                             24

Notes                                                                                                                                             25


Notes to the Taxation Laws Amendment Act (No. 5) 2001

Note 1

The Taxation Laws Amendment Act (No. 5) 2001 as shown in this compilation comprises Act No. 168, 2001 amended as indicated in the Tables below.

Table of Acts

Act

Number
and year

Date
of Assent

Date of commencement

Application, saving or transitional provisions

Taxation Laws Amendment Act (No. 5) 2001

168, 2001

1 Oct 2001

See s. 2

 

Tax Laws Amendment (2006 Measures No. 2) Act 2006

58, 2006

22 June 2006

Schedule 7 (item 270): Royal Assent

--

Tax Laws Amendment (2006 Measures No. 6) Act 2007

4, 2007

19 Feb 2007

Schedule 2 (item 22): Royal Assent

--

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Schedule 6 (item 87): 29 June 2010

--


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 2

 

Item 3....................................

am. No. 58, 2006; No. 4, 2007


 



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