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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:
This Act may be cited as the Tax Laws Amendment (2011 Measures No. 6) Act 2011 .
(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.
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Commencement information |
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Column 1 |
Column 2 |
Column 3 |
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Provision(s) |
Commencement |
Date/Details |
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1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table |
The day this Act receives the Royal Assent. |
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2. Schedule 1 |
The day this Act receives the Royal Assent. |
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3. Schedule 2, Part 1 |
The day this Act receives the Royal Assent. |
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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. |
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5. Schedule 3, Part 1 |
22 February 2011. |
22 February 2011 |
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6. Schedule 3, Part 2 |
The day this Act receives the Royal Assent. |
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7. Schedule 3, Part 3, Division 1 |
1 July 2013. |
1 July 2013 |
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8. Schedule 3, Part 3, Division 2 |
1 July 2014. |
1 July 2014 |
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1 July 2015. |
1 July 2015 |
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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.
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.