Taxation Laws Amendment Act (No. 4) 2000 (Cth)

Taxation Laws Amendment Act (No. 4) 2000

Act No. 114 of 2000 as amended

This compilation was prepared on 19 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 [see Note 1] 3 Schedule(s)

Schedule 1—Alienation of real property through interposed entities International Tax Agreements Act 1953

Schedule 2—Extension of period for certain gifts Income Tax Assessment Act 1997

Schedule 3—Income of non‑resident sports persons, clubs and associations Income Tax Assessment Act 1936

Schedule 4—Technical amendments Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) 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) 2000.

2 Commencement [see Note 1]

(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(2) Items 43 and 44 of Schedule 4 are taken to have commenced on 1 July 1998.

3 Schedule(s)

Subject to section 2, each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1—Alienation of real property through interposed entities

International Tax Agreements Act 1953

1 After section 3 Insert:

3A Alienation of real property through interposed entities