Federal Register of Legislation
Taxation Laws Amendment Act (No. 2) 2001
No. 167, 2001
Taxation Laws Amendment Act (No. 2) 2001
No. 167, 2001
An Act to amend the law relating to taxation, and for related purposes
Contents 1 Short title................................... 2 Commencement............................... 3 Schedule(s)..................................
Schedule 1—Amendment of the Fringe Benefits Tax Assessment Act 1986
Part 1—Exempt benefits Fringe Benefits Tax Assessment Act 1986
Part 2—Application of the Fringe Benefits Tax Assessment Act 1986 to nominated State or Territory bodies Fringe Benefits Tax Assessment Act 1986
Schedule 2—Special rules about the tainting of share capital accounts Income Tax Assessment Act 1936
Schedule 3—Life assurance companies Income Tax Assessment Act 1936
Schedule 4—Charitable institutions Fringe Benefits Tax Assessment Act 1986 Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Sales Tax (Exemptions and Classifications) Act 1992
Schedule 5—Treatment of certain income of complying superannuation funds, PSTs and life assurance companies for imputation purposes Income Tax Assessment Act 1936
Schedule 6—Miscellaneous amendments Income Tax Assessment Act 1936 Income Tax Rates Act 1986
Schedule 7—Conservation covenants Income Tax Assessment Act 1997
Schedule 8—Spreading deductions for property gifts and conservation covenants
Taxation Laws Amendment Act (No. 2) 2001
No. 167, 2001
An Act to amend the law relating to taxation, and for related purposes
[Assented to 1 October 2001]
The Parliament of Australia enacts:
1 Short title
This Act may be cited as the Taxation Laws Amendment Act (No. 2) 2001.
2 Commencement
(1) Subject to subsection (2), this Act commences on the day on which it receives the Royal Assent.
(2) Schedule 5 is taken to have commenced immediately after both of the following commenced: (a) Schedule 2 to the New Business Tax System (Miscellaneous) Act (No. 1) 2000; (b) Part 2 of Schedule 3 to the New Business Tax System (Miscellaneous) Act (No. 2) 2000.
We try to embed the page this law was scraped from. If the site blocks framing, you still get the link and a local excerpt.
Last checked with source on —
Checking whether the official page can be embedded…
Plain-English simplify of this law: a short summary, key points, and both sides of the argument. Generated on first view via Replicate, then cached. Vote on what helps your study.
No study brief is cached for this law yet. Sign up to generate a plain-English brief.
Sign up to generate