Commonwealth Consolidated Acts Commonwealth Consolidated ActsAct No. 119 of 2002 as amended
This compilation was prepared on 19 August 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 .................................................................................. 1
3............ Schedule(s) .......................................................................................... 2
Schedule 1--Special transitional provision for some oyster farmers 3
Income Tax (Transitional Provisions) Act 1997 3
Income Tax Assessment Act 1997 6
Schedule 2--Work in progress 8
Income Tax Assessment Act 1997 8
Schedule 3--Capital allowances 10
Income Tax Assessment Act 1936 10
Income Tax Assessment Act 1997 10
Income Tax (Transitional Provisions) Act 1997 22
New Business Tax System (Capital Allowances--Transitional and Consequential) Act 2001 24
Schedule 4--Recovery of Pay as you go (PAYG) withholding amounts 26
Part 1--Main amendments 26
Income Tax Assessment Act 1936 26
Part 2--Technical amendments 30
Income Tax Assessment Act 1936 30
Part 3--Application of amendments 32
Notes 33
Notes to
the
Taxation Laws Amendment Act (No. 5) 2002 Note 1 The Taxation Laws Amendment Act (No. 5) 2002 as
shown in this compilation comprises Act No. 119, 2002 amended as indicated
in the Tables below. Table of Acts
|
Act |
Number |
Date |
Date of commencement |
Application, saving or transitional provisions |
|
119, 2002 |
2 Dec 2002 |
See s. 2(1) |
|
|
|
Tax Laws Amendment (2004 Measures No. 7) Act 2005 |
41, 2005 |
1 Apr 2005 |
Schedule 10 (item 242): Royal Assent (a) |
-- |
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 88): 29 June 2010 |
-- |
(a) Schedule 1 (items 6 and 7) of the Taxation Laws Amendment Act (No. 5) 2002 are taken never to have had effect see Schedule 10 (item 242) of the Tax Laws Amendment (2004 Measures No. 7) Act 2005 (No. 41, 2005).
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 = repealed rs. = repealed and substituted |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 |