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Tax Laws Amendment (2008 Measures No. 6) Bill 2009

2008

 

The Parliament of the

Commonwealth of Australia

 

HOUSE OF REPRESENTATIVES

 

 

 

 

Presented and read a first time

 

 

 

 

 

 

 

 

 

Tax Laws Amendment (2008 Measures No. 6) Bill 2008

 

No.      , 2008

 

(Treasury)

 

 

 

A Bill for an Act to amend the law relating to taxation, and for related purposes

   

   



Contents

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

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

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

Schedule 1—CGT roll-overs for corporate restructures                                3

Income Tax Assessment Act 1997                                                                               3

Schedule 2—Mutual assistance in collection                                                         14

Taxation Administration Act 1953                                                                          14

Schedule 3—Late payment offset for superannuation guarantee contributions                 16

Superannuation Guarantee (Administration) Act 1992                                     16

Schedule 4—Minor amendments                                                                                 17

Part 1—General                                                                                                               17

A New Tax System (Goods and Services Tax) Act 1999                                       17

Fringe Benefits Tax Assessment Act 1986                                                              17

Income Tax Assessment Act 1936                                                                             19

Income Tax Assessment Act 1997                                                                             20

Income Tax Rates Act 1986                                                                                       22

Taxation Administration Act 1953                                                                          23

Taxation (Interest on Overpayments and Early Payments) Act 1983               23

Tax Laws Amendment (Budget Measures) Act 2008                                            24

Part 2—Asterisking amendments                                                                           26

Income Tax Assessment Act 1997                                                                             26

Part 3—Repeal                                                                                                                 27

Pay-roll Tax Act 1941                                                                                                27

 



A Bill for an Act to amend the law relating to taxation, and for related purposes

The Parliament of Australia enacts:

1   Short title

                   This Act may be cited as the Tax Laws Amendment (2008 Measures No. 6) Act 2008 .

2   Commencement

                   This Act commences on the day on which it receives the Royal Assent.

3   Schedule(s)

                   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.