Tax Laws Amendment (Small Business Measures) Act 2004 (Cth)

Tax Laws Amendment (Small Business Measures) Act 2004

No. 134, 2004

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

Contents 1 Short title 2 Commencement 3 Schedule(s)

Schedule 1—Annual lodgment and payment A New Tax System (Goods and Services Tax) Act 1999 Taxation Administration Act 1953

Schedule 2—Annual apportionment of creditable purpose A New Tax System (Goods and Services Tax) Act 1999 Taxation Administration Act 1953

Schedule 3—Payment of GST by instalments A New Tax System (Goods and Services Tax) Act 1999 Taxation Administration Act 1953

Tax Laws Amendment (Small Business Measures) Act 2004

No. 134, 2004

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

[Assented to 13 December 2004]

The Parliament of Australia enacts:

1 Short title

This Act may be cited as the Tax Laws Amendment (Small Business Measures) Act 2004.

2 Commencement

(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information Column 1 Column 2 Column 3 Provision(s) Commencement Date/Details 1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table The day on which this Act receives the Royal Assent. 13 December 2004 2. Schedule 1 The day on which this Act receives the Royal Assent. 13 December 2004 3. Schedule 2 The day on which this Act receives the Royal Assent. 13 December 2004 4. Schedule 3, items 1 to 4 Immediately after the commencement of Schedule 1 to this Act. 13 December 2004 5. Schedule 3, items 5 to 10 The day on which this Act receives the Royal Assent. 13 December 2004