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Tax Laws Amendment (2011 Measures No. 6) Bill 2011

2010-2011

 

The Parliament of the

Commonwealth of Australia

 

HOUSE OF REPRESENTATIVES

 

 

 

 

As passed by both Houses

 

 

 

 

 

 

 

 

 

Tax Laws Amendment (2011 Measures No. 6) Bill 2011

 

No.      , 2011

 

 

 

 

 

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)......................................................................................... 3

Schedule 1—Better Start for Children with Disability initiative                4

Income Tax Assessment Act 1997                                                                               4

Schedule 2—Fly-in fly-out arrangements for Australians working overseas         5

Part 1—Main amendments                                                                                          5

Fringe Benefits Tax Assessment Act 1986                                                                5

Part 2—Amendments contingent on the Acts Interpretation Amendment Act 2011       7

Fringe Benefits Tax Assessment Act 1986                                                                7

Schedule 3—Deductible gift recipients                                                                       8

Part 1—Amendments commencing on 22 February 2011                           8

Income Tax Assessment Act 1997                                                                               8

Part 2—Amendments commencing on Royal Assent                                    9

Income Tax Assessment Act 1997                                                                               9

Part 3—Repeal of spent provisions                                                                       10

Division 1—Amendments commencing on 1 July 2013                                     10

Income Tax Assessment Act 1997                                                                             10

Division 2—Amendments commencing on 1 July 2014                                     10

Income Tax Assessment Act 1997                                                                             10

Division 3—Amendments commencing on 1 July 2015                                     10

Income Tax Assessment Act 1997                                                                             10

 



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 (2011 Measures No. 6) Act 2011 .

2   Commencement

             (1)  Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Commencement information

Column 1

Column 2

Column 3

Provision(s)

Commencement

Date/Details

1.  Sections 1 to 3 and anything in this Act not elsewhere covered by this table

The day this Act receives the Royal Assent.

 

2.  Schedule 1

The day this Act receives the Royal Assent.

 

3.  Schedule 2, Part 1

The day this Act receives the Royal Assent.

 

4.  Schedule 2, Part 2

The later of:

(a) immediately after the commencement of the provision(s) covered by table item 3; and

(b) the same time as item 4 of Schedule 1 to the Acts Interpretation Amendment Act 2011 commences.

However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur.

 

5.  Schedule 3, Part 1

22 February 2011.

22 February 2011

6.  Schedule 3, Part 2

The day this Act receives the Royal Assent.

 

7.  Schedule 3, Part 3, Division 1

1 July 2013.

1 July 2013

8.  Schedule 3, Part 3, Division 2

1 July 2014.

1 July 2014

9.  Schedule  3, Part 3, Division 3

1 July 2015.

1 July 2015

Note:          This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.

             (2)  Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.

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.