Tax Laws Amendment (2007 Measures No. 3) Act 2007 (Cth)

Tax Laws Amendment (2007 Measures No. 3) Act 2007

No. 79, 2007

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

Contents 1 Short title 2 Commencement 3 Schedule(s)

Schedule 1—Distributions to entities connected with a private company and related issues

Part 1—Main amendments Income Tax Assessment Act 1936 Income Tax Assessment Act 1997

Part 2—Other amendments Fringe Benefits Tax Assessment Act 1986 Income Tax Assessment Act 1936 Income Tax Assessment Act 1997

Part 3—Time limit for making franking assessments Income Tax Assessment Act 1997

Part 4—Application

Schedule 2—Transitional excess non‑concessional contributions Income Tax (Transitional Provisions) Act 1997

Schedule 3—Capital gains of testamentary trusts Income Tax Assessment Act 1997

Schedule 4—Superannuation of deceased military and police Income Tax Assessment Act 1997

Schedule 5—Thin capitalisation Income Tax (Transitional Provisions) Act 1997

Schedule 6—Repeal of dividend tainting rules Income Tax Assessment Act 1936 Income Tax Assessment Act 1997

Schedule 7—Interest withholding tax Income Tax Assessment Act 1936

Schedule 8—Forestry managed investment schemes

Part 1—Main amendments Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Taxation Administration Act 1953

Part 2—Other amendments Income Tax Assessment Act 1936 Income Tax Assessment Act 1997

Part 3—Application

Schedule 9—Non‑resident trustee beneficiaries Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Income Tax Rates Act 1986

Schedule 10—Distributions to foreign residents from managed investment trusts

Part 1—Main amendments Taxation Administration Act 1953

Part 2—Consequential amendments Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Taxation Administration Act 1953

Part 3—Application

Tax Laws Amendment (2007 Measures No. 3) Act 2007