Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005 (Cth)

Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005

Act No. 161 of 2005 as amended

This compilation was prepared on 13 July 2006

[This Act was amended by Act No. 80 of 2006]

Amendment from Act No. 80 of 2006

[Schedule 13 (item 1) amended item 68 of Schedule 1

Schedule 13 (item 1) commenced immediately after 19 December 2005]

Prepared by the Office of Legislative Drafting and Publishing, Attorney-General's Department, Canberra

Contents 1 Short title 2 Commencement 3 Schedule(s)

Schedule 1—Assessments

Part 1—Amending assessments Income Tax Assessment Act 1936

Part 2—Nil assessments Income Tax Assessment Act 1936

Part 3—Making assessments for the 2003‑04 year of income or earlier Income Tax Assessment Act 1936

Part 4—Consequential amendments Division 1—SPOR taxpayer provisions Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Taxation Administration Act 1953 Division 2—Nil assessment provisions Income Tax Assessment Act 1936 Taxation Administration Act 1953 Taxation (Interest on Overpayments and Early Payments) Act 1983 Division 3—Other provisions Child Support (Assessment) Act 1989 Income Tax Assessment Act 1936 Income Tax (Transitional Provisions) Act 1997

Schedule 2—ATO advice

Part 1—Rulings Taxation Administration Act 1953

Part 2—Consequential amendments Fringe Benefits Tax Assessment Act 1986 Higher Education Support Act 2003 Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Product Grants and Benefits Administration Act 2000 Taxation Administration Act 1953

Part 3—Transitional

Part 4—Application 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 (Improvements to Self Assessment) Act (No. 2) 2005.

2 Commencement