Taxation Laws Amendment Act (No. 4) 2002 (Cth)

Taxation Laws Amendment Act (No. 4) 2002

Act No. 53 of 2002 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—Thin capitalisation

Part 1—Amendments Income Tax Assessment Act 1997 Income Tax Assessment Act 1936 Income Tax (Transitional Provisions) Act 1997

Part 2—Application of amendments

Schedule 2—Trust to company roll‑over

Part 1—Roll‑over Income Tax Assessment Act 1997

Part 2—Consequential amendments Income Tax Assessment Act 1997

Part 3—Transitional

Part 4—Application of amendments

Schedule 4—Effective life of depreciating assets

Part 1—Amendments Income Tax Assessment Act 1997

Part 2—Application of amendments

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) 2002.

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 29 June 2002 2. Schedules 1 and 2 The day on which this Act receives the Royal Assent 29 June 2002 3. Schedules 3 and 4 1 July 2002 1 July 2002