Tax Laws Amendment (2005 Measures No. 3) Act 2005 (Cth)

Tax Laws Amendment (2005 Measures No. 3) Act 2005

No. 63, 2005

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

Contents 1 Short title 2 Commencement 3 Schedule(s)

Schedule 1—Philanthropy Income Tax Assessment Act 1936 Income Tax Assessment Act 1997

Schedule 2—International shipping and airline profits Income Tax Assessment Act 1936

Schedule 3—Secrecy provisions Taxation Administration Act 1953

Schedule 4—Rebatable employer status Fringe Benefits Tax Assessment Act 1986

Schedule 5—Dependent child age criterion Income Tax Assessment Act 1936

Tax Laws Amendment (2005 Measures No. 3) Act 2005

No. 63, 2005

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

[Assented to 26 June 2005]

The Parliament of Australia enacts:

1 Short title

This Act may be cited as the Tax Laws Amendment (2005 Measures No. 3) Act 2005.

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. 26 June 2005 2. Schedules 1 to 3 The day on which this Act receives the Royal Assent. 26 June 2005 3. Schedule 4 Immediately after the commencement of Schedule 10 to the Tax Laws Amendment (2004 Measures No. 1) Act 2004. 1 July 2005 4. Schedule 5 The day on which this Act receives the Royal Assent. 26 June 2005