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Subject to section 2, each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.