Taxation Laws Amendment Act (No. 1) 2004 (Cth)

Taxation Laws Amendment Act (No. 1) 2004

Act No. 101 of 2004 as amended

This compilation was prepared on 6 July 2010 taking into account amendments up to Act No. 75 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—Second World War payments

Part 1—Amendments Income Tax Assessment Act 1936 Income Tax Assessment Act 1997

Part 2—Application of amendments

Schedule 2—Specific gift recipients Income Tax Assessment Act 1997

Schedule 3—Gifts and covenants Income Tax Assessment Act 1997

Schedule 4—Amendment of the Crimes (Taxation Offences) Act 1980

Part 1—Clarifying application of Parts I and II of that Act Crimes (Taxation Offences) Act 1980

Part 2—Application of the Criminal Code Crimes (Taxation Offences) Act 1980

Schedule 5—Consolidation: transitional foreign loss makers Income Tax (Transitional Provisions) Act 1997

Schedule 6—Goods and services tax: interaction with consolidation regime A New Tax System (Goods and Services Tax) Act 1999

Schedule 7—Imputation for life insurance companies Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997

Schedule 8—Overseas forces tax offsets Income Tax Assessment Act 1936

Schedule 9—Roll‑over for FSR transitions

Part 1—Amendments Income Tax Assessment Act 1997

Part 2—Application of amendments

Schedule 10—Foreign hybrids

Part 1—Amendment of the Income Tax Assessment Act 1936

Part 2—Amendment of the Income Tax Assessment Act 1997

Part 3—Amendment of the Income Tax (Transitional Provisions) Act 1997