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TAX LAWS AMENDMENT (BUDGET MEASURES) ACT 2008 - NOTES

Act No. 59 of 2008 as amended

This compilation was prepared on 14 April 2009

[This Act was amended by Act No. 14 of 2009]

Amendment from Act No. 14 of 2009

[Schedule 4 (item 51) repealed and substituted item 15 of Schedule 1
Schedule 4 (item 51) commenced on 26 March 2009]

Prepared by the Office of Legislative Drafting and Publishing,
Attorney‑General's Department, Canberra

  

  


Contents

1............ Short title............................................................................................ 1

2............ Commencement.................................................................................. 1

3............ Schedule(s).......................................................................................... 1

Schedule 1--Fringe benefits tax and employee share schemes                    2

Part 1--Fringe benefits tax and related measures                                                 2

Fringe Benefits Tax Assessment Act 1986                                                                2

Income Tax Assessment Act 1936                                                                               3

Income Tax Assessment Act 1997                                                                               4

Part 2--Employee share schemes                                                                               5

Income Tax Assessment Act 1936                                                                               5

Income Tax Assessment Act 1997                                                                               6

Schedule 2--In‑house software                                                                                        7

Income Tax Assessment Act 1997                                                                               7

 


An Act to amend the law relating to taxation, and for related purposes

[Assented to 30 June 2008]

The Parliament of Australia enacts:



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