Federal Register of Legislation
Tax Laws Amendment (2008 Measures No. 4) Act 2008
No. 97, 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—Demutualisation of private health insurers Income Tax Assessment Act 1936 Income Tax Assessment Act 1997
Schedule 3—Minor amendments
Part 1—General amendments A New Tax System (Goods and Services Tax) Act 1999 Fringe Benefits Tax Assessment Act 1986 Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Income Tax (Deferred Interest Securities) (Tax File Number Withholding Tax) Act 1991 Income Tax (Transitional Provisions) Act 1997 Superannuation Guarantee (Administration) Act 1992 Taxation Administration Act 1953 Taxation (Interest on Overpayments and Early Payments) Act 1983 Tax Laws Amendment (2007 Measures No. 5) Act 2007
Part 2—Asterisking amendments Income Tax Assessment Act 1997
Tax Laws Amendment (2008 Measures No. 4) Act 2008
No. 97, 2008
An Act to amend the law relating to taxation, and for related purposes
[Assented to 3 October 2008]
The Parliament of Australia enacts:
1 Short title
This Act may be cited as the Tax Laws Amendment (2008 Measures No. 4) 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. 3 October 2008 2. Schedule 1 The day on which this Act receives the Royal Assent. 3 October 2008 3. Schedule 3, items 1 to 86 The day on which this Act receives the Royal Assent. 3 October 2008 4. Schedule 3, item 87 The later of: 3 October 2008 (a) immediately after the start of the day on which this Act receives the Royal Assent; and (paragraph (a) applies) (b) immediately after the commencement of the First Home Saver Accounts (Consequential Amendments) Act 2008. However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur. 5. Schedule 3, items 88 to 189 The day on which this Act receives the Royal Assent. 3 October 2008
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