Taxation Laws Amendment Act (No. 6) 2003 (Cth)

Taxation Laws Amendment Act (No. 6) 2003

Act No. 67 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—Medicare levy and Medicare levy surcharge low income thresholds Medicare Levy Act 1986 A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999

Schedule 3—Consolidation: treatment of linked assets and liabilities Income Tax Assessment Act 1997

Schedule 4—Consolidation: partnerships Income Tax Assessment Act 1997

Schedule 5—Consolidation: transitional foreign‑held membership structures Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997

Schedule 6—Consolidation: application of rules to MEC groups Income Tax (Transitional Provisions) Act 1997

Schedule 7—Consolidation: general application provision Income Tax (Transitional Provisions) Act 1997

Schedule 8—Technical corrections New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002

Schedule 9—Release from particular liabilities in cases of serious hardship

Part 1—Main amendments Taxation Administration Act 1953

Part 2—Consequential amendments Administrative Appeals Tribunal Act 1975 Fringe Benefits Tax Assessment Act 1986 Income Tax Assessment Act 1936 Income Tax Assessment Act 1997

Part 3—Transitional and application provisions

Schedule 10—Trans‑Tasman triangular imputation

Part 1—Main amendment Income Tax Assessment Act 1997