Taxation Laws Amendment Act (No. 6) 1999 (Cth)

Taxation Laws Amendment Act (No. 6) 1999

No. 54, 1999

Taxation Laws Amendment Act (No. 6) 1999

No. 54, 1999

An Act to amend the law relating to taxation, and for related purposes

Contents 1 Short title................................... 2 Commencement............................... 3 Schedule(s).................................. 4 Amendment of income tax assessments.................

Schedule 1—Spectrum licences

Part 1—Insertion of new Division in the Income Tax Assessment Act 1997

Part 2—Consequential amendments Income Tax Assessment Act 1936 Income Tax Assessment Act 1997

Part 3—International Tax Agreements Act 1953

Part 4—Application

Schedule 2—Technical amendment of the Income Tax Assessment Act 1997

Schedule 3—Technical amendment of the Income Tax Assessment Act 1936

Schedule 4—Amendment of other Acts Airports (Transitional) Act 1996 Income Tax (Transitional Provisions) Act 1997 Tax Law Improvement Act 1997

Schedule 5—"Catch‑up" amendments

Part 1—Amendment of the Income Tax Assessment Act 1997

Part 2—Amendment of the Income Tax Assessment Act 1936

Schedule 6—Provisional tax uplift factor Income Tax Assessment Act 1936

Schedule 7—Youth allowance and austudy payment Income Tax Assessment Act 1936 Income Tax Assessment Act 1997

Taxation Laws Amendment Act (No. 6) 1999

No. 54, 1999

An Act to amend the law relating to taxation, and for related purposes

[Assented to 5 July 1999]

The Parliament of Australia enacts:

1 Short title

This Act may be cited as the Taxation Laws Amendment Act (No. 6) 1999.

2 Commencement

(2) Item 2 of Schedule 7 commences immediately after the commencement of Schedule 5.

3 Schedule(s)

Subject to section 2, each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.