Tax Laws Amendment (2008 Measures No. 3) Act 2008 (Cth)

Tax Laws Amendment (2008 Measures No. 3) Act 2008

No. 91, 2008

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

Contents 1 Short title 2 Commencement 3 Schedule(s)

Schedule 1—Shareholder and unitholder rights Income Tax Assessment Act 1997

Schedule 2—Collection and administration of indirect taxes

Part 1—Overpayments of indirect tax and refunds Taxation Administration Act 1953

Part 2—Restriction on GST refunds Taxation Administration Act 1953

Tax Laws Amendment (2008 Measures No. 3) Act 2008

No. 91, 2008

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

[Assented to 20 September 2008]

The Parliament of Australia enacts:

1 Short title

This Act may be cited as the Tax Laws Amendment (2008 Measures No. 3) Act 2008.

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. 20 September 2008 2. Schedule 1 The day on which this Act receives the Royal Assent. 20 September 2008 3. Schedule 2 1 July 2008. 1 July 2008

Note: This table relates only to the provisions of this Act as originally passed by both Houses of the Parliament and assented to. It will not be expanded to deal with provisions inserted in this Act after assent.