Tax Laws Amendment (2005 Measures No. 4) Act 2005 (Cth)

Tax Laws Amendment (2005 Measures No. 4) Act 2005

No. 160, 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—Child care tax offset

Part 1—Main amendments Income Tax Assessment Act 1997

Part 2—Consequential amendments A New Tax System (Family Assistance) (Administration) Act 1999 Taxation Administration Act 1953

Part 3—Application

Schedule 2—Deductible gift recipients Income Tax Assessment Act 1997

Schedule 3—Secrecy provisions Income Tax Assessment Act 1936

Schedule 4—Wine equalisation tax

Part 1—Main amendments A New Tax System (Wine Equalisation Tax) Act 1999

Part 2—Consequential amendments Taxation Administration Act 1953

Tax Laws Amendment (2005 Measures No. 4) Act 2005

No. 160, 2005

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

[Assented to 19 December 2005]

The Parliament of Australia enacts:

1 Short title

This Act may be cited as the Tax Laws Amendment (2005 Measures No. 4) 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. 19 December 2005 2. Schedules 1 to 3 The day on which this Act receives the Royal Assent. 19 December 2005 3. Schedule 4 A single day to be fixed by Proclamation. 6 June 2006 However, if any of the provision(s) do not commence within the period of 12 months beginning on the day on which this Act receives the Royal Assent, they commence on the first day after the end of that period. (see F2006L01656)