Taxation Laws Amendment Act (No. 4) 2003 (Cth)

Taxation Laws Amendment Act (No. 4) 2003

Act No. 66 of 2003 as amended

This compilation was prepared on 16 August 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—Internal roll‑overs Income Tax Assessment Act 1936

Schedule 2—Mining Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997

Schedule 3—Non‑assessable non‑exempt income Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997 Taxation Administration Act 1953

Schedule 4—Refundable tax offset rules Income Tax Assessment Act 1997

Schedule 5—Foreign resident etc. withholding Taxation Administration Act 1953

Schedule 6—PAYG withholding where no ABN is quoted Income Tax Assessment Act 1997 Taxation Administration Act 1953

Schedule 7—FBT exemption for worker entitlements Fringe Benefits Tax Assessment Act 1986 Income Tax Assessment Act 1997

Notes An Act to amend the law relating to taxation, and for related purposes

1 Short title [see Note 1]

This Act may be cited as the Taxation Laws Amendment Act (No. 4) 2003.

2 Commencement

(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.

Commencement information Column 1 Column 2 Column 3 Provision(s) Commencement Date/Details 1. Sections 1 to 4 and anything in this Act not elsewhere covered by this table The day on which this Act receives the Royal Assent 30 June 2003 2. Schedule 1 The day on which this Act receives the Royal Assent 30 June 2003 3. Schedule 2 The day on which this Act receives the Royal Assent 30 June 2003 4. Schedule 3, items 1 to 45 The day on which this Act receives the Royal Assent 30 June 2003 5. Schedule 3, item 46 The later of: 30 June 2003 (a) immediately after the commencement of Schedule 3 to the Taxation Laws Amendment Act (No. 2) 2003; and (b) the day on which this Act receives the Royal Assent 5A. Schedule 3, item 46A Immediately after the commencement of Schedule 27 to the New Business Tax System (Consolidation and Other Measures) Act 2003 29 June 2002 6. Schedule 3, items 47 to 57 The day on which this Act receives the Royal Assent 30 June 2003 7. Schedule 3, item 58 The later of: 30 June 2003 (a) immediately after the commencement of Schedule 3 to the Taxation Laws Amendment Act (No. 2) 2003; and (b) the day on which this Act receives the Royal Assent 8. Schedule 3, items 59 to 70 The day on which this Act receives the Royal Assent 30 June 2003 8A. Schedule 3, item 70A Immediately after the commencement of Schedule 3 to the Taxation Laws Amendment Act (No. 1) 2003 2 April 2003 8B. Schedule 3, item 71 The day on which this Act receives the Royal Assent 30 June 2003 9. Schedule 3, items 72 and 73 The later of: 30 June 2003 (a) immediately after the commencement of Schedule 3 to the Taxation Laws Amendment Act (No. 2) 2003; and (b) the day on which this Act receives the Royal Assent 10. Schedule 3, items 74 to 89 The day on which this Act receives the Royal Assent 30 June 2003 11. Schedule 3, item 90 The later of: 30 June 2003 (a) immediately after the commencement of Schedule 3 to the Taxation Laws Amendment Act (No. 2) 2003; and (b) the day on which this Act receives the Royal Assent 12. Schedule 3, items 91 to 128 The day on which this Act receives the Royal Assent 30 June 2003 12A. Schedule 3, item 128A Immediately after the commencement of Schedule 3 to the Taxation Laws Amendment Act (No. 1) 2003 2 April 2003 12B. Schedule 3, items 129 to 132 The day on which this Act receives the Royal Assent 30 June 2003 13. Schedule 3, item 133 The later of: 30 June 2003 (a) immediately after the commencement of Schedule 3 to the Taxation Laws Amendment Act (No. 2) 2003; and (b) the day on which this Act receives the Royal Assent 14. Schedule 3, items 134 to 141 The day on which this Act receives the Royal Assent 30 June 2003 15. Schedule 4 The day on which this Act receives the Royal Assent 30 June 2003 16. Schedule 5 The day on which this Act receives the Royal Assent 30 June 2003 17. Schedule 6 The day on which this Act receives the Royal Assent 30 June 2003 18. Schedule 7 The day on which this Act receives the Royal Assent 30 June 2003