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Tax Laws Amendment (Retirement Villages) Bill 2004

 

 

 

 

 

 

Tax Laws Amendment (Retirement Villages) Act 2004

 

No. 143, 2004

 

 

 

 

 

An Act to amend the A New Tax System (Goods and Services Tax) Act 1999 , and for related purposes

   

   



Contents

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

2............ Commencement.................................................................................. 2

3............ Schedule(s).......................................................................................... 2

Schedule 1—Retirement villages                                                                                    3

Part 1—Amendments                                                                                                       3

A New Tax System (Goods and Services Tax) Act 1999                                        3

Part 2—Application provisions                                                                                     8

 



 

 

Tax Laws Amendment (Retirement Villages) Act 2004

No. 143, 2004

 

 

 

An Act to amend the A New Tax System (Goods and Services Tax) Act 1999 , and for related purposes

[ Assented to 14 December 2004 ]

The Parliament of Australia enacts:

1   Short title

                   This Act may be cited as the Tax Laws Amendment (Retirement Villages) Act 2004 .

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                   Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.



 



 

 [ Minister’s second reading speech made in—

House of Representatives on 18 November 2004

Senate on 8 December 2004 ]

(210/04)