Tax Laws Amendment (2008 Measures No. 6) Act 2009 (Cth)

Tax Laws Amendment (2008 Measures No. 6) Act 2009

Act No. 14 of 2009 as amended

This compilation was prepared on 8 July 2009

[This Act was amended by Act No. 42 of 2009]

Amendment from Act No. 42 of 2009 [Schedule 2 (item 40) repealed table item 8 of item 52 of Schedule 4 Schedule 2 (item 40) commenced immediately before 26 March 2009]

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—CGT roll‑overs for corporate restructures Income Tax Assessment Act 1997

Schedule 2—Mutual assistance in collection Taxation Administration Act 1953

Schedule 3—Late payment offset for superannuation guarantee contributions Superannuation Guarantee (Administration) Act 1992

Schedule 4—Minor amendments

Part 1—General 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 Rates Act 1986 Taxation Administration Act 1953 Taxation (Interest on Overpayments and Early Payments) Act 1983 Tax Laws Amendment (Budget Measures) Act 2008

Part 2—Asterisking amendments Income Tax Assessment Act 1997

Part 3—Repeal Pay‑roll Tax Act 1941

Schedule 5—Victorian bushfires and North Queensland floods

Part 1—Ex‑gratia Income Recovery Subsidy Assistance Division 1—Main amendments Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Division 2—Sunsetting on 1 July 2011 Income Tax Assessment Act 1936 Income Tax Assessment Act 1997

Part 2—Gifts Income Tax Assessment Act 1997

Part 3—Application An Act to amend the law relating to taxation, and for related purposes

[Assented to 26 March 2009]

The Parliament of Australia enacts:

1 Short title

This Act may be cited as the Tax Laws Amendment (2008 Measures No. 6) Act 2009.