Taxation Laws Amendment Act (No. 2) 2004 (Cth)

Taxation Laws Amendment Act (No. 2) 2004

Act No. 20 of 2004 as amended

This compilation was prepared on 17 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—Amendment of the A New Tax System (Goods and Services Tax) Act 1999

Schedule 2—Value shifting: transitional exclusion for certain indirect value shifts relating mainly to services Income Tax (Transitional Provisions) Act 1997

Schedule 3—Amendments relating to personal services income

Part 1—Amendments Fringe Benefits Tax Assessment Act 1986 Income Tax Assessment Act 1997

Part 2—Application of amendments

Schedule 4—Sugar industry exit grants Income Tax Assessment Act 1936 Income Tax Assessment Act 1997

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

Schedule 6—Demutualisation of friendly societies Income Tax Assessment Act 1936

Schedule 7—Roll‑over relief for partnerships that are STS taxpayers Income Tax Assessment Act 1997

Schedule 8—Consolidation

Part 1—Making and revoking certain choices Income Tax (Transitional Provisions) Act 1997

Part 2—Research and development Income Tax Assessment Act 1936

Part 3—Technical corrections Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997

Part 4—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. 2) 2004.