Tax Laws Amendment (2009 Measures No. 1) Act 2009 (Cth)

Tax Laws Amendment (2009 Measures No. 1) Act 2009

No. 27, 2009

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

Contents 1 Short title 2 Commencement 3 Schedule(s)

Schedule 1—PAYG instalment reduction for small businesses etc.

Part 1—Main amendments Taxation Administration Act 1953

Part 2—Sunsetting on 1 July 2013 Taxation Administration Act 1953

Part 3—Application

Schedule 2—Unclaimed superannuation money

Part 1—Amendment of the Superannuation (Unclaimed Money and Lost Members) Act 1999

Part 2—Other amendments Financial Transaction Reports Act 1988 Income Tax Assessment Act 1997 Small Superannuation Accounts Act 1995 Superannuation (Government Co‑contribution for Low Income Earners) Act 2003 Superannuation Guarantee (Administration) Act 1992 Taxation Administration Act 1953

Part 3—Application, transitional and saving provisions

Schedule 3—Reforms to income tests

Part 1—Key concepts Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Taxation Administration Act 1953

Part 2—Amendment of payment summary provisions Taxation Administration Act 1953

Part 3—Amendment of income tests A New Tax System (Family Assistance) Act 1999 A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999 Child Support (Assessment) Act 1989 Higher Education Support Act 2003 Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Medicare Levy Act 1986 Social Security Act 1991 Student Assistance Act 1973 Superannuation (Government Co‑contribution for Low Income Earners) Act 2003 Veterans' Entitlements Act 1986

Part 4—Exclusion of certain employer superannuation contributions from test for exceptional circumstances relief payment Farm Household Support Act 1992

Part 5—Dependency rebates Income Tax Assessment Act 1936 Social Security Act 1991

Part 6—Application

Tax Laws Amendment (2009 Measures No. 1) Act 2009