Tax Laws Amendment (2008 Measures No. 2) Act 2008 (Cth)

Tax Laws Amendment (2008 Measures No. 2) Act 2008

Act No. 38 of 2008 as amended

This compilation was prepared on 8 June 2010 taking into account amendments up to Act No. 56 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)

Schedule 1—Amounts misappropriated by an employee or agent

Part 1—Capital allowances Income Tax Assessment Act 1997

Part 2—Capital gains and losses Income Tax Assessment Act 1997

Part 3—Application

Schedule 2—Late payment offset for superannuation guarantee contributions Superannuation Guarantee (Administration) Act 1992

Schedule 3—CGT market value substitution rule for interests in widely held entities Income Tax Assessment Act 1997

Schedule 4—Endeavour Research Fellowships and Executive Awards Income Tax Assessment Act 1997

Schedule 5—Early completion bonuses for apprentices Income Tax Assessment Act 1997

Schedule 6—Deductible gift recipients Income Tax Assessment Act 1997

Schedule 7—Superannuation lump sum paid to a member having a terminal medical condition

Part 1—Amendments Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997

Part 2—Application

Schedule 8—Capital expenditure for the establishment of trees in carbon sink forests

Part 1—Income years 2007‑08 to 2011‑12 Income Tax Assessment Act 1997

Part 2—Income year 2012‑13 and later income years Income Tax Assessment Act 1997

Schedule 9—Tax offset for Equine Workers Hardship Wage Supplement Payments Income Tax Assessment Act 1936 Income Tax Assessment Act 1997