Federal Register of Legislation
Tax Laws Amendment (2005 Measures No. 6) Act 2006
No. 13, 2006
An Act to amend the law relating to taxation, and for related purposes
Contents 1 Short title 2 Commencement 3 Schedule(s)
Schedule 1—Consolidation: available fraction for loss utilisation purposes Income Tax Assessment Act 1997
Schedule 2—Extension of mutuality principle Income Tax Assessment Act 1997
Schedule 3—Child care tax offset Income Tax Assessment Act 1997
Schedule 4—Medical expenses offset Income Tax Assessment Act 1936
Schedule 5—Specific gift recipients Income Tax Assessment Act 1997
Tax Laws Amendment (2005 Measures No. 6) Act 2006
No. 13, 2006
An Act to amend the law relating to taxation, and for related purposes
[Assented to 29 March 2006]
The Parliament of Australia enacts:
1 Short title
This Act may be cited as the Tax Laws Amendment (2005 Measures No. 6) Act 2006.
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. 29 March 2006 2. Schedule 1 The day on which this Act receives the Royal Assent. 29 March 2006 3. Schedule 2 The day on which this Act receives the Royal Assent. 29 March 2006 4. Schedule 3 The later of: 29 March 2006 (a) the start of the day on which this Act receives the Royal Assent; and (paragraph (a) applies) (b) immediately after the commencement of the Family and Community Services Legislation Amendment (Welfare to Work) Act 2005. However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur. 5. Schedule 4 The day on which this Act receives the Royal Assent. 29 March 2006 6. Schedule 5 The day on which this Act receives the Royal Assent. 29 March 2006
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