Tax Laws Amendment (2009 Measures No. 4) Act 2009 (Cth)

Tax Laws Amendment (2009 Measures No. 4) Act 2009

Act No. 88 of 2009 as amended

This compilation was prepared on 9 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) 4 Amendment of assessments

Schedule 1—Research and development Income Tax Assessment Act 1936

Schedule 2—Private ancillary funds

Part 1—Amendments commencing on 1 October 2009 A New Tax System (Australian Business Number) Act 1999 Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Taxation Administration Act 1953

Part 2—Amendments commencing on 1 January 2010 Income Tax Assessment Act 1997 Taxation Administration Act 1953

Part 3—Transitional provisions Division 1—Preliminary Division 2—Declared prescribed private funds Division 3—Transitional private ancillary funds

Schedule 3—Demutualisation of friendly society health or life insurers

Part 1—Main amendment Income Tax Assessment Act 1997

Part 2—Related amendments Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997

Schedule 4—Consolidation: application of losses with nil available fraction Income Tax Assessment Act 1936 Income Tax Assessment Act 1997

Schedule 5—Minor amendments

Part 1—References to Ministers, Departments and Secretaries Division 1—Amendments commencing on Royal Assent Excise Act 1901 Excise Tariff Act 1921 Fringe Benefits Tax (Application to the Commonwealth) Act 1986 Fringe Benefits Tax Assessment Act 1986 Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997 Petroleum Resource Rent Tax Assessment Act 1987 Superannuation Contributions Tax (Application to the Commonwealth) Act 1997 Taxation Administration Act 1953 Division 2—Other amendments Income Tax Assessment Act 1997 Taxation Administration Act 1953