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New Business Tax System (Alienation of Personal Services Income) Bill 2000

1998-1999-2000

 

The Parliament of the

Commonwealth of Australia

 

HOUSE OF REPRESENTATIVES

 

 

 

 

Presented and read a first time

 

 

 

 

 

 

 

 

 

New Business Tax System (Alienation of Personal Services Income) Bill 2000

 

No.      , 2000

 

(Treasury)

 

 

 

A Bill for an Act to amend the law about taxation to implement the New Business Tax System in relation to personal services income, and for related purposes

   

   



Contents

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

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

3............ Schedule(s)......................................................................................... 2

Schedule 1—Personal services income                                                                       3

Part 1—Amendment of the Income Tax Assessment Act 1997              3

Part 2—Amendment of the Taxation Administration Act 1953            39

Part 3—Amendment of other Acts                                                                       49

Child Support (Registration and Collection) Act 1988                                      49

Fringe Benefits Tax Assessment Act 1986                                                              49

Income Tax Assessment Act 1936                                                                             49

 



A Bill for an Act to amend the law about taxation to implement the New Business Tax System in relation to personal services income, and for related purposes

The Parliament of Australia enacts:

1  Short title

                   This Act may be cited as the New Business Tax System (Alienation of Personal Services Income) Act 2000 .

2   Commencement

             (1)  Subject to this section, this Act commences on the day on which it receives the Royal Assent.

             (2)  Part 3 of Schedule 1 (other than items 61, 62 and 72) commences immediately after the commencement of item 2 of Schedule 5 to the A New Tax System (Tax Administration) Act 1999 .

3   Schedule(s)

                   Subject to section 2, each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.