Tax Laws Amendment (2006 Measures No. 2) Act 2006 (Cth)

Tax Laws Amendment (2006 Measures No. 2) Act 2006

Act No. 58 of 2006 as amended

This compilation was prepared on 12 April 2010 taking into account amendments up to Act No. 19 of 2010

The text of any of those amendments not in force on that date is appended in the Notes section

The operation of amendments that have been incorporated may be affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing, Attorney‑General's Department, Canberra

Contents 1 Short title [see Note 1] 2 Commencement 3 Schedule(s) 4 Amendment of assessments

Schedule 1—F‑111 Deseal/Reseal Ex‑gratia Lump Sum Payments Income Tax Assessment Act 1997

Schedule 2—Specific gift recipients Income Tax Assessment Act 1997

Schedule 3—CGT treatment of options Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997

Schedule 4—Compulsory acquisition Income Tax Assessment Act 1997

Schedule 5—Franking deficit tax Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997

Schedule 6—Choice of superannuation fund Superannuation Guarantee (Administration) Act 1992

Schedule 7—Technical corrections and improvements

Part 1—Amendments commencing on Royal Assent A New Tax System (Commonwealth‑State Financial Arrangements) Act 1999 A New Tax System (Goods and Services Tax) Act 1999 A New Tax System (Goods and Services Tax Transition) Act 1999 A New Tax System (Luxury Car Tax) Act 1999 A New Tax System (Wine Equalisation Tax) Act 1999 Commonwealth Places (Mirror Taxes) Act 1998 Fringe Benefits Tax Assessment Act 1986 Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Income Tax Rates Act 1986 Income Tax (Transitional Provisions) Act 1997 Sales Tax Legislation Amendment Act (No. 1) 1999 Superannuation Guarantee (Administration) Act 1992 Taxation Administration Act 1953 Taxation Laws Amendment Act (No. 2) 2000