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The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
As passed by both Houses
Tax Laws Amendment (2012 Measures No. 5) Bill 2012
No. , 2012
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—Conservation tillage refundable tax offset 3
Income Tax Assessment Act 1997 3
Schedule 2—Mature age worker tax offset 4
Income Tax Assessment Act 1997 4
Schedule 5—Deductible gift recipients 5
Income Tax Assessment Act 1997 5
Schedule 6—Wine equalisation tax 6
Part 1—Producer rebates 6
A New Tax System (Wine Equalisation Tax) Act 1999 6
Part 2—Technical amendments 9
A New Tax System (Wine Equalisation Tax) Act 1999 9
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 (2012 Measures No. 5) Act 2012 .
This Act commences on the day this Act receives the Royal Assent.
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repealed as set out in the applicable items in the Schedule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.