New Business Tax System (Alienation of Personal Services Income) Act 2000 (Cth)

New Business Tax System (Alienation of Personal Services Income) Act 2000

No. 86, 2000

New Business Tax System (Alienation of Personal Services Income) Act 2000

No. 86, 2000

An Act to amend the law about taxation to implement the New Business Tax System in relation to personal services income, and for related purposes

Contents 1 Short title................................... 2 Commencement............................... 3 Schedule(s)..................................

Schedule 1—Personal services income

Part 1—Amendment of the Income Tax Assessment Act 1997

Part 2—Amendment of the Taxation Administration Act 1953

Part 3—Amendment of other Acts Child Support (Registration and Collection) Act 1988 Fringe Benefits Tax Assessment Act 1986 Income Tax Assessment Act 1936

New Business Tax System (Alienation of Personal Services Income) Act 2000

No. 86, 2000

An Act to amend the law about taxation to implement the New Business Tax System in relation to personal services income, and for related purposes

[Assented to 30 June 2000]

The Parliament of Australia enacts:

1 Short title

This Act may be cited as the New Business Tax System (Alienation of Personal Services Income) Act 2000.

2 Commencement

(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(2) Part 3 of Schedule 1 (other than items 61, 62 and 72) commences immediately after the commencement of item 2 of Schedule 5 to the A New Tax System (Tax Administration) Act 1999.

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Subject to section 2, each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1—Personal services income

Part 1—Amendment of the Income Tax Assessment Act 1997