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Tax and Superannuation Laws Amendment (2014 Measures No . 4) Bill 2014
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Schedule 5 Miscellaneous amendments

Part 1 References to specific Ministers, Departments and Secretaries

Division 1—Main amendments

A New Tax » System (Goods and Services « Tax » ) Act 1999

1  Paragraphs 79-100(1)(b) and (c)

Omit “Treasurer”, substitute “Minister”.

2  Subsection 79-100(2) (heading)

Repeal the heading, substitute:

Minister to determine business vehicle use fraction for 2003-04 to 2006-07 financial years using statistical information

3  Subsection 79-100(2)

Omit “the Treasurer”, substitute “the Minister”.

4  Subsection 79-100(3) (heading)

Repeal the heading, substitute:

Minister to use later statistical information to determine whether average input « tax » credit fraction to be varied for later financial years

5  Subsection 79-100(3)

Omit “the Treasurer” (wherever occurring), substitute “the Minister”.

« 6 »   Subsection 79-100( « 6 » )

Omit “Treasurer”, substitute “Minister”.

Income « Tax » Assessment Act 1936

7  Subsection  « 6 » (1)

Repeal the following definitions:

                     (a)  definition of Agriculture Secretary ;

                     (b)  definition of Arts Department ;

                     (c)  definition of Arts Minister ;

                     (d)  definition of Arts Secretary .

8  Subsection  « 6 » (1) (paragraph (a) of the definition of Commonwealth securities )

Omit “Treasurer”, substitute “Minister”.

9  Subsection  « 6 » (1)

Repeal the following definitions:

                     (a)  definition of Education Department ;

                     (b)  definition of Health Department ;

                     (c)  definition of Health Secretary ;

                     (d)  definition of Housing Secretary ;

                     (e)  definition of Immigration Department ;

                      (f)  definition of Immigration Minister ;

                     (g)  definition of Immigration Secretary ;

                     (h)  definition of Research Department ;

                      (i)  definition of Research Minister ;

                      (j)  definition of Research Secretary ;

                     (k)  definition of Trade Department ;

                      (l)  definition of Trade Minister ;

                    (m)  definition of Trade Secretary ;

                     (n)  definition of Veterans’ Affairs Department ;

                     (o)  definition of Veterans’ Affairs Minister .

10  Subsection  « 6 » (1) (definition of Veterans’ Affairs Secretary )

Repeal the definition, substitute:

Veterans’ Affairs Secretary means the Secretary of the Department administered by the Minister administering the Veterans’ Entitlements Act 1986 .

11  Subsection 73A( « 6 » )

Insert:

Research Secretary means the Secretary of the Department administered by the Minister administering the Australian Research Council Act 2001 .

12  Subsections 79B(1B), (5) and (5A)

Omit “Treasurer” (wherever occurring), substitute “Minister”.

13  Subsection 82CB(1) (definition of RHQ company )

Omit “Treasurer”, substitute “Minister”.

14  Sections 82CD and 82CE

Omit “Treasurer” (wherever occurring), substitute “Minister”.

15  Subsections 128AE(2), (2AA), (2AB), (2AC), (2AD), (2A), (2B) and (2C)

Omit “Treasurer” (wherever occurring), substitute “Minister”.

Income « Tax » Assessment Act 1997

16  Subsection 30-80(1) (table item 9.1.1)

Omit “Treasurer”, substitute “Minister”.

17  Subsections 30-85(2) and (4)

Omit “Treasurer”, substitute “Minister”.

18  Subsection 30-85(5)

Omit “the Minister”, substitute “the Foreign Affairs Minister”.

19  Subsections 30-265(4) and 30-280(1)

Omit “Treasurer”, substitute “Minister”.

20  Subsection 30-280(2)

Omit “Treasurer and the Minister”, substitute “Minister and the * Environment Minister”.

21  Subsection 30-280(2)

Omit “Minister has notified the Treasurer”, substitute “Environment Minister has notified the Minister”.

22  Subsections 30-280(4), 30-285(1), 30-289(4) and 30-289B(1)

Omit “Treasurer”, substitute “Minister”.

23  Subsection 30-289B(2)

Omit “Treasurer and the Minister”, substitute “Minister and the * Families Minister”.

24  Subsection 30-289B(2)

Omit “Minister has notified the Treasurer”, substitute “Families Minister has notified the Minister”.

25  Subsections 30-289B(4), 30-289C(1), 30-300( « 6 » ) and 30-305(1)

Omit “Treasurer”, substitute “Minister”.

26  Subsection 30-305(2)

Omit “Treasurer and the Minister”, substitute “Minister and the * Arts Minister”.

27  Subsection 30-305(2)

Omit “Minister has notified the Treasurer”, substitute “Arts Minister has notified the Minister”.

28  Subsections 30-305(4), 30-310(1) and 34-55(1) and (2)

Omit “Treasurer”, substitute “Minister”.

29  Subsection 52-131(9) (note)

Omit “Education Department”, substitute “Department administered by the Education Minister”.

30  Paragraph 207-115(5)(a)

Omit “Treasurer”, substitute “Minister”.

31  Section 842-105 (table item  « 6 » )

Omit “Treasurer”, substitute “Minister”.

32  Subsection 995-1(1) (definition of Agriculture Department )

Repeal the definition, substitute:

Agriculture Department means the Department administered by the Minister administering the Farm Household Support Act 2014 .

33  Subsection 995-1(1)

Repeal the following definitions:

                     (a)  definition of Agriculture Minister ;

                     (b)  definition of Arts Department ;

                     (c)  definition of Arts Minister .

34  Subsection 995-1(1) (definition of Arts Secretary )

Repeal the definition, substitute:

Arts Secretary means the Secretary of the Department administered by the * Arts Minister.

35  Subsection 995-1(1) (definition of Climate Change Department )

Repeal the definition.

36  Subsection 995-1(1) (definition of Climate Change Minister )

Omit “section 1 of”.

37  Subsection 995-1(1) (definition of Climate Change Secretary )

Repeal the definition, substitute:

Climate Change Secretary means the Secretary of the Department administered by the * Climate Change Minister.

38  Subsection 995-1(1) (definition of Defence Department )

Repeal the definition.

39  Subsection 995-1(1) (definition of Defence Secretary )

Repeal the definition, substitute:

Defence Secretary means the Secretary of the Department administered by the * Defence Minister.

40  Subsection 995-1(1) (definition of Education Department )

Repeal the definition.

41  Subsection 995-1(1) (definition of Education Minister )

Omit “section 1 of”.

42  Subsection 995-1(1) (definition of Education Secretary )

Repeal the definition, substitute:

Education Secretary means the Secretary of the Department administered by the * Education Minister.

43  Subsection 995-1(1) (definition of Employment Department )

Repeal the definition.

44  Subsection 995-1(1) (definition of Employment Minister )

Repeal the definition.

45  Subsection 995-1(1) (definition of Employment Secretary )

Repeal the definition, substitute:

Employment Secretary means the Secretary of the Department administered by the Minister administering the Fair Work (State Referral and Consequential and Other Amendments) Act 2009 .

46  Subsection 995-1(1) (definition of Environment Department )

Repeal the definition.

47  Subsection 995-1(1) (definition of Environment Minister )

Omit “section 1 of”.

48  Subsection 995-1(1) (definition of Environment Secretary )

Repeal the definition, substitute:

Environment Secretary means the Secretary of the Department administered by the * Environment Minister.

49  Subsection 995-1(1) (definition of Families Department )

Repeal the definition, substitute:

Families Department means the Department administered by the * Families Minister.

50  Subsection 995-1(1) (definition of Families Minister )

Repeal the definition, substitute:

Families Minister means the Minister administering the Data-matching Program (Assistance and « Tax » ) Act 1990 .

51  Section 995-1 (definition of Foreign Affairs Minister )

Omit “section 1 of”.

52  Subsection 995-1(1) (definition of Health Department )

Repeal the definition.

53  Subsection 995-1(1) (definition of Health Minister )

Omit “section 1 of”.

54  Subsection 995-1(1) (definition of Health Secretary )

Omit “Health Department”, substitute “Department administered by the * Health Minister”.

55  Subsection 995-1(1) (definition of Heritage Department )

Repeal the definition.

56  Subsection 995-1(1) (definition of Heritage Minister )

Repeal the definition.

57  Subsection 995-1(1) (definition of Heritage Secretary )

Repeal the definition, substitute:

Heritage Secretary means the Secretary of the Department administered by the Minister administering the Australian Heritage Council Act 2003 .

58  Subsection 995-1(1) (definition of Housing Department )

Repeal the definition.

59  Subsection 995-1(1) (definition of Housing Minister )

Repeal the definition.

60  Subsection 995-1(1) (definition of Housing Secretary )

Repeal the definition, substitute:

Housing Secretary means the Secretary of the Department administered by the Minister administering the National Rental Affordability Scheme Act 2008 .

61  Subsection 995-1(1) (definition of Immigration Department )

Repeal the definition, substitute:

Immigration Department means the Department administered by the Minister administering the Migration Act 1958 .

62  Subsection 995-1(1) (definition of Immigration Minister )

Repeal the definition.

63  Subsection 995-1(1) (definition of Immigration Secretary )

Omit “Immigration Department”, substitute “ * Immigration Department”.

64  Subsection 995-1(1) (definition of Industry Department )

Repeal the definition, substitute:

Industry Department means the Department administered by the Minister administering the Industry Research and Development Act 1986 .

65  Subsection 995-1(1)

Repeal the following definitions:

                     (a)  definition of Industry Minister ;

                     (b)  definition of Transport Secretary .

66  Subsection 995-1(1) (definition of Water Department )

Repeal the definition, substitute:

Water Department means the Department administered by the * Water Minister.

67  Subsection 995-1(1) (definition of Water Minister )

Omit “section 1 of”.

Taxation Administration Act 1953

68  Subsection 2(1) (definition of Immigration Minister )

Repeal the definition.

69  Subsection 355-50(2) in Schedule 1 (table item 7)

Omit “of the Treasury”.

70  Subsection 355-65(4) in Schedule 1 (table item 7)

Repeal the item, substitute:

7

the Secretary of the Department

is for the purpose of:

(a) briefing the Minister in relation to a decision that the Minister may make under the Foreign Acquisitions and Takeovers Act 1975 ; or

(b) briefing the Minister in relation to a decision that the Minister may make in accordance with the document issued by the Minister known as Australia’s Foreign Investment Policy; or

(c) briefing an officer of the Department who is authorised by the Minister to make a decision mentioned in paragraph (a) or (b) in relation to the decision.

71  Subsection 355-65(4) in Schedule 1 (table item 8)

Omit “of the Treasury”.

72  Subsection 355-65(4) in Schedule 1 (table item 8)

Omit “that Department”, substitute “the Department”.

73  Paragraph 355-70(8)(a) in Schedule 1

Omit “Attorney-General’s Department”, substitute “Department administered by the Minister administering the Crimes Act 1914 ”.

74  Transitional—amendments do not affect things done

Things done under amended provisions

(1)       Subitem (2) applies to a thing done under a provision of an Act if:

                     (a)  the provision is amended by an item of this Part; and

                     (b)  the thing was in force immediately before the commencement of that item.

(2)       The thing has effect, after the commencement of that item, as if it had been done under that provision as amended by that item. However, this is not taken to change the time at which the thing was actually done.

Amendments do not affect requirements for things done

(3)       Subitem (4) applies to a thing done under an Act if:

                     (a)  the thing was in force, and complied with a requirement of that Act, immediately before the commencement of an item of this Part; and

                     (b)  immediately after the commencement of that item, the thing fails to comply with that requirement solely because of the amendments of that Act made by that item.

(4)       Disregard those amendments when considering, on and after the commencement of that item, whether the thing complies with that requirement.

Meaning of thing done

(5)       In this item, doing a thing includes:

                     (a)  making an instrument; and

                     (b)  making a decision.

75  Rules may deal with transitional etc. matters

(1)       The Minister may, by legislative instrument, make rules prescribing matters of a transitional nature (including prescribing any saving or application provisions) relating to the amendments or repeals made by this Part.

(2)       This Part does not limit the rules that may be made for the purposes of subitem (1).

Division 2—Contingent amendments

Income « Tax » Assessment Act 1997

76  Subsection 995-1(1)

Repeal the following definitions:

                     (a)  definition of Transport Department ;

                     (b)  definition of Transport Minister .

Note:       This item only commences if Part 2 of Schedule 2 to the Land Transport Infrastructure « Amendment » Act 2014 commences.

Part 2 Amendments relating to excise

Aviation Fuel Revenues (Special Appropriation) Act 1988

77  Section 3 (definition of index number )

Repeal the definition.

78  Section 3 (definition of relevant period )

Repeal the definition.

79  Section 3 (definition of relevant rate )

Repeal the definition.

80  Section 3 (paragraph (a) of the definition of statutory rate )

Repeal the paragraph, substitute:

                     (a)  if a determination under subsection 3A(1) was in force at the time duty was imposed on the eligible aviation fuel—the rate fixed by that determination;

81  Subsection 3A(1)

Omit “subparagraph (a)(ii)”, substitute “paragraph (a)”.

82  Subsection 3A(3)

Omit “which corresponds to the method provided for by this Act for indexing the relevant rate”, substitute “set out in the determination”.

83  Section 5

Repeal the section.

Part 3 Amendments relating to numbering

Income « Tax » Assessment Act 1997

84  Section 12-5 (table item headed “National Disability Insurance Scheme”)

Omit “26-100”, substitute “26-97”.

85  Section 26-100 (the section 26-100 added by item 3 of Schedule 3 to the National Disability Insurance Scheme Legislation « Amendment » Act 2013 )

Renumber as section 26-97.

86  Section 26-100 (the section 26-100 added by item 8 of Schedule 3 to the « Tax » and Superannuation « Laws » « Amendment » (Increased Concessional Contributions Cap and Other « Measures » ) Act 2013 )

Renumber as section 26-98.

87  Section 40-235

Omit “26-100” (wherever occurring), substitute “26-97”.

88  Subsection 110-38(7) (the subsection (7) added by item  « 6 » of Schedule 3 to the National Disability Insurance Scheme Legislation « Amendment » Act 2013 )

Omit “26-100” (wherever occurring), substitute “26-97”.

89  Subsection 110-38(7) (the subsection (7) added by item 9 of Schedule 3 to the « Tax » and Superannuation « Laws » « Amendment » (2013 « Measures » « No » .  1) Act 2013 )

Renumber as subsection (8).

90  Subsection 110-55(9G) (the subsection (9G) inserted by item 7 of Schedule 3 to the National Disability Insurance Scheme Legislation « Amendment » Act 2013 )

Omit “26-100” (wherever occurring), substitute “26-97”.

91  Subsection 110-55(9G) (the subsection (9G) inserted by item 7 of Schedule 3 to the National Disability Insurance Scheme Legislation « Amendment » Act 2013 )

Renumber as subsection (9H).

Part 4 Other amendments of principal Acts

A New « Tax » System (Goods and Services « Tax » ) Act 1999

92  Subsection 111-5(3)

Repeal the subsection, substitute:

             (3)  However, the acquisition is not a * creditable acquisition:

                     (a)  to the extent (if any) that:

                              (i)  the employee, * associate, agent, * officer or partner is entitled to an input « tax » credit for acquiring the thing acquired in incurring the expense; or

                             (ii)  the acquisition would not, because of Division 69, be a creditable acquisition if you made it; or

                     (b)  unless the supply of the thing acquired, by the employee, associate, agent, officer or partner in incurring the expense, was a taxable supply; or

                     (c)  if you would, because of Division 71, not have been entitled to an input « tax » credit if you had made the acquisition that the employee, associate, agent, officer or partner made.

93  Application of « amendment »

The « amendment » made by item 92 applies in relation to acquisitions made on or after 1 July 2000.

Fuel « Tax » Act 2006

94  Paragraph 43-7(2)(a)

Omit “biodiesel”, substitute “ * biodiesel”.

Income « Tax » Assessment Act 1936

95  Subsection  « 6 » (1) (definition of income « tax » or tax )

Repeal the definition.

96  Subsection  « 6 » (1)

Insert:

income « tax » means income « tax » imposed as such by any Act, as assessed under this Act, but, except in section 260, does not include mining withholding « tax » or withholding « tax » .

97  Subsection  « 6 » (1)

Insert:

« tax » means income « tax » imposed as such by any Act, as assessed under this Act, but does not include mining withholding « tax » or withholding « tax » .

Income « Tax » Assessment Act 1997

98  Subsection 30-25(1) (cell at table item 2.1.2, column headed “Special conditions—fund, authority or institution”)

Repeal the cell, substitute:

(a) the public fund must be:

(i) an * Australian government agency; or

(ii) a * registered charity; or

(iii) operated by an Australian government agency or registered charity; and

(b) the public university must satisfy the special conditions set out in item 2.1.1

99  Subsection 30-45(1) (cell at table item 4.1.4, column headed “Special conditions—fund, authority or institution”)

Repeal the cell, substitute:

the public fund must be:

(a) a * registered charity; or

(b) operated by a registered charity

100  Subsection 30-50(1) (cell at table item 5.1.2, column headed “Special conditions—fund, authority or institution”)

Repeal the cell, substitute:

the public institution or public fund must be:

(a) an * Australian government agency; or

(b) a * registered charity; or

(c) in the case of a public fund—operated by an Australian government agency or registered charity

101  Subsection 30-50(1) (cell at table item 5.1.3, column headed “Special conditions—fund, authority or institution”)

Repeal the cell, substitute:

the public fund must be:

(a) an * Australian government agency; or

(b) a * registered charity; or

(c) operated by an Australian government agency or registered charity

102  Subsection 30-70(1) (cells at table items 8.1.1 and 8.1.2, column headed “Special conditions—fund, authority or institution”)

Repeal the cells, substitute:

the public fund must be:

(a) a * registered charity; or

(b) operated by a registered charity

103  Application of amendments

The amendments made by items 98 to 102 apply to gifts made on or after 3 December « 2012 » .

104  Subsections 104-255(1) and (2)

Omit “payment”, substitute “ * payment”.

105  Subsection 104-255( « 6 » )

Omit “ * carried interest”, substitute “ carried interest ”.

106  Section 165-205

Repeal the section, substitute:

165-205   Death of share owner

             (1)  If an individual beneficially owns * shares in a company when he or she dies, this section applies if and while the shares:

                     (a)  are owned by the trustee of the deceased’s estate; or

                     (b)  are beneficially owned by someone who receives them as a beneficiary of the deceased’s estate.

             (2)  For the purposes of a test:

                     (a)  the * shares are taken to continue to be beneficially owned by the deceased; and

                     (b)  as a result of being taken to continue to beneficially own the shares, the deceased is taken to continue:

                              (i)  to have any rights to exercise, or to be able to control (whether directly, or indirectly through one or more interposed entities), any of the voting power in the company; and

                             (ii)  to have any rights to receive for the deceased’s own benefit (whether directly or * indirectly) any * dividends that the company may pay; and

                            (iii)  to have any rights to receive for the deceased’s own benefit (whether directly or indirectly) any distributions of capital of the company.

107  Application of « amendment »

The « amendment » made by item 106 applies to assessments for the 1997-98 income year and later income years.

108  Section 219-70

Repeal the section, substitute:

219-70   « Tax » offset under section 205-70

             (1)  For the purposes of paragraph 205-70(1)(c), if a * life insurance company was entitled to a * « tax » offset under section 205-70 for a previous income year, assume section 63-10 applied to the part of the company’s basic income « tax » liability for that previous income year that was attributable to its shareholders.

             (2)  In working out the part of the company’s basic income « tax » liability that was attributable to its shareholders, have regard to the company’s accounting records.

Example:    The following apply to a life insurance company that satisfies the residency requirement for an income year:

(a)    the company has a « tax » offset of $60,000 under section 205-70 (the franking deficit offset) for that year;

(b)    the company’s basic income « tax » liability for that year would be $100,000 if the franking deficit offset were disregarded;

(c)    20% of the $100,000 is attributable to the company’s shareholders (the shareholders’ part).

                   As a result of applying $20,000 of the franking deficit offset to reduce the shareholders’ part to nil, the company’s basic income « tax » liability becomes $80,000. The remaining $40,000 of the offset will be included in a franking deficit « tax » offset for the next income year for which the company satisfies the residency requirement.

109  Subsection 219-75(1) (note)

Omit “amount mentioned in paragraph 219-70(1)(b)”, substitute “company’s basic income « tax » liability mentioned in subsection 219-70(1)”.

110  Subsection 219-75(2) (method statement, step 1)

Omit “amount mentioned in paragraph 219-70(1)(b)”, substitute “company’s basic income « tax » liability mentioned in subsection 219-70(1)”.

111  Subsection 219-75(2) (method statement, step 1, note)

Omit “paragraph 219-70(1)(b)”, substitute “that subsection”.

112  Application of amendments

The amendments made by items 108 to 111 apply in relation to the 2006-07 income year and later income years.

113  Section 355-400 (note)

Omit “arms’ length”, substitute “arm’s length”.

114  Paragraph 701-55(2)(d)

Repeal the paragraph, substitute:

                     (d)  where just before that time the prime cost method applied for working out the asset’s decline in value and the asset’s * « tax » cost setting amount exceeds the joining entity’s terminating value for the asset—either:

                              (i)  the * head company were required to choose at that time an effective life for the asset in accordance with subsections 40-95(1) and (3), and any choice of an effective life determined by the Commissioner were limited to one in force at that time; or

                             (ii)  an effective life for the asset were worked out under subsection 40-95(7), (8), (9) or (10) at that time; and

115  Paragraph 709-185(1)(c)

Repeal the paragraph, substitute:

                     (c)  an amount (the joining entity’s excess ) of the offset remains after applying section 63-10 (about the « tax » offset priority rules) to the joining entity’s basic income « tax » liability for that income year.

116  Subsection 709-185(2)

Repeal the subsection, substitute:

Transfer of excess to head company

             (2)  For the purpose of applying subsection 205-70(1) to the * head company of the * consolidated group for the income year in which the joining time occurs:

                     (a)  if, as described in paragraph 205-70(1)(c), an amount of a * « tax » offset remains after applying section 63-10—that amount is taken to be increased by the amount of the joining entity’s excess; or

                     (b)  otherwise:

                              (i)  paragraph 205-70(1)(c) is taken to apply to the head company; and

                             (ii)  the remaining amount of a « tax » offset covered by that paragraph is taken to be the amount of the joining entity’s excess.

Note:          Paragraph 205-70(1)(c) refers to « tax » offsets under section 205-70.

          (2A)  In working out whether paragraph (2)(a) applies, take into account any application of this section to any other entity that became a * subsidiary member of the group before the joining time.

117  Paragraph 709-190(b)

Repeal the paragraph, substitute:

                     (b)  an amount (the excess ) of the offset remains after applying section 63-10 (about the « tax » offset priority rules) to the head company’s basic income « tax » liability for that income year; and

118  Paragraph 709-190(d)

Omit “excess mentioned in paragraph (b)”, substitute “excess”.

119  Application of amendments

The amendments made by items 115 to 118 apply in relation to the 2006-07 income year and later income years.

120  Subsection 709-215(4) (after table item 4)

Insert:

4A

Both these conditions are met:

(a) the entity that is owed the debt for the debt test period is the * head company of a * consolidated group;

(b) the period ends when a * subsidiary member of the group ceases to be a * member of the group without becoming a member of another consolidated group

The start of the debt test period

The end of the debt test period

121  Application of « amendment »

The « amendment » made by item 120 applies in relation to debt test periods starting on or after 1 July 2002.

Superannuation Guarantee (Administration) Act 1992

122  Paragraph 10(3)(a)

Before “benefits”, insert “the minimum”.

Taxation Administration Act 1953

123  Subsection 8AAZLGA(7) (note)

Omit “14ZW(1)(aac)”, substitute “14ZW(1)(aad)”.

124  Paragraph 8C(1)(a)

Omit “an approved form or”.

125  Paragraph 14ZW(1AABA)(b)

Omit “a payments”, substitute “a payment”.

Note:       This item fixes a grammatical error.

126  Paragraph 15-30(d) in Schedule 1

Omit “prescribed”.

127  Subsection 15-50(1) in Schedule 1 (heading)

Repeal the heading, substitute:

Declarations about matters

128  Paragraph 15-50(1)(b) in Schedule 1

Omit “prescribed”.

129  Paragraph 15-50(2)(b) in Schedule 1

Omit “a prescribed”, substitute “any”.

130  Paragraph 15-50(3)(b) in Schedule 1

Omit “prescribed”.

131  Paragraph 15-50(4)(a) in Schedule 1

Repeal the paragraph.

132  Transitional—existing declarations

(1)       This item applies to a declaration:

                     (a)  given under subsection 15-50(1) or (3) in Schedule 1 to the Taxation Administration Act 1953 ; and

                     (b)  in effect immediately before the commencement of this item.

(2)       The declaration has effect, after the commencement of this item, as if it had been given under that subsection as amended by this Act.

133  Paragraph 45-235(1)(a) in Schedule 1

Omit “former paragraph 45-115(1)(c) or 45-175(1)(b)”, substitute “paragraph 45-115(1)(c) or former paragraph 45-175(1)(b)”.

134  Subsection 155-15(1) in Schedule 1 (cell at table item 3, column 3)

Repeal the cell, substitute:

return, given as described in one of the following provisions, in relation to the importation:

(a) paragraph 69(8)(a), (b) or (c), or 70(7)(a), of the Customs Act 1901 ;

(b) regulations prescribed for the purposes of paragraph 69(8)(d) of that Act

135  Application of « amendment »

The « amendment » made by item 134 applies in relation to GST payable on or after the day this Act receives the Royal Assent on taxable importations.

136  Section 280-170 in Schedule 1

Omit “ * Division 293 « tax » ,,”, substitute “ * Division 293 « tax » ,”.

137  Paragraph 298-5(c) in Schedule 1

Omit “section 426-120”, substitute “section 420-5 or 426-120”.

138  Subsection 340-10(2) in Schedule 1 (table item 3)

Omit “or 170AA”, substitute “, former section 170AA”.

139  Subsection 355-65(2) in Schedule 1 (table item 5A)

Repeal the item, substitute:

5A

the * Families Secretary or the Chief Executive Centrelink (within the meaning of the Human Services (Centrelink) Act 1997 )

is for the purpose of administering the Paid Parental Leave Act 2010 .

140  Application of « amendment »

The « amendment » made by item 139 applies to records and disclosures of information made on or after 1 July 2011 (whenever the information was acquired).

Part 5 Other amendments of amending Acts

New Business « Tax » System (Consolidation, Value Shifting, Demergers and Other « Measures » ) Act 2002

141  Item 34 of Schedule 13 (heading)

Repeal the heading, substitute:

34  Subsection 995-1(1)

142  Item 34 of Schedule 13

Omit “Repeal the definition, substitute:”, substitute “Insert:”.

143  Item 19 of Schedule 15 (heading)

Repeal the heading, substitute:

19  After Division 976

Superannuation Legislation « Amendment » (Stronger Super) Act « 2012 »

144  After subitem 20(1) of Schedule 1

Insert:

(1A)     Subject to subitems (2), (3) and (3A), the amendments made by this Schedule apply in relation to an entity that is an employer in relation to conduct that occurs on or after 1 July 2015.

145  After subitem 20(3) of Schedule 1

Insert:

(3A)     The amendments made by this Schedule apply in relation to an entity in relation to conduct that occurs on or after a day (the test day ) in the period beginning on 2 July 2014 and ending on 30 June 2015 if:

                     (a)  neither subitem (2) nor (3) applies to the entity; and

                     (b)  the entity starts to be an employer on the test day; and

                     (c)  at a time on the test day, the entity is a medium to large employer.

« Tax » « Laws » « Amendment » (2009 Budget « Measures » « No » .   2) Act 2009

146  Item 55 of Schedule 1 (heading)

Repeal the heading, substitute:

55  Subsection 707-325(5) (note 1)

« Tax » « Laws » « Amendment » (2011 « Measures » « No » .   9) Act « 2012 »

147  Item 29 of Schedule  « 6 »

Repeal the item, substitute:

29  Paragraph 8C(1)(a)

Omit “furnish”, substitute “give”.

29A  Paragraph 8C(1)(a)

After “information”, insert “or document”.

148  Item 83 of Schedule  « 6 » (heading)

Repeal the heading, substitute:

83  Subsection 995-1(1) (definition of untaxable Commonwealth entity )

149  Item 140 of Schedule  « 6 » (heading)

Repeal the heading, substitute:

140  Section 11-15 (before table item headed “resale royalty collecting societies”)

« Tax » « Laws » « Amendment » ( « 2012 » « Measures » « No » .   3) Act « 2012 »

150  Item 12 of Schedule 1

Repeal the item, substitute:

12  Subsection 15-10(2) in Schedule 1

After “12-FB”, insert “, 12-FC”.

« Tax » « Laws » « Amendment » ( « 2012 » « Measures » « No » .   « 6 » ) Act 2013

151  Section 4

Before “Section 170”, insert “(1)”.

152  At the end of section 4

Add:

             (2)  Section 170 of the Income « Tax » Assessment Act 1936 does not prevent the « amendment » of an assessment if:

                     (a)  the assessment was made before the commencement of this subsection; and

                     (b)  the « amendment » is made within 2 years after that commencement; and

                     (c)  the « amendment » is made for the purposes of giving effect to item 30 or 31 of Schedule 8 (about farm management deposits) to this Act.

« Tax » « Laws » « Amendment » (Research and Development) Act 2011

153  Item 49 of Schedule 3

Omit “73G(1),”, substitute “73G(1)”.

154  Item 50 of Schedule 3

Omit “73G,”, substitute “73G”.

« Tax » « Laws » « Amendment » (Temporary Budget Repair Levy) Act 2014

155  Section 3

Omit “Each Act”, substitute “(1) Each Act, and each regulation,”.

156  At the end of section 3

Add:

             (2)  The « amendment of any regulation under subsection (1) does not prevent the regulation, as so amended, from being amended or repealed by the Governor-General.

(175/14)