Taxation Laws (Technical Amendments) Act 1998 (Cth)

Taxation Laws (Technical Amendments) Act 1998

Act No. 41 of 1998 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—Self‑assessment system

Part 1—Taxation Administration Act 1953

Part 2—Income Tax Assessment Act 1936

Part 3—Application

Schedule 2—Collection of tax

Part 1—Income Tax Assessment Act 1936

Part 2—Application

Schedule 3—Deductions for gifts

Part 1—Income Tax Assessment Act 1936

Part 2—Income Tax Assessment Act 1997

Part 3—Application

Schedule 4—Film component of tax loss of a company or trust

Part 1—Income Tax Assessment Act 1997

Part 2—Income Tax Assessment Act 1936

Part 3—Application

Schedule 5—Fringe benefits tax

Part 1—Fringe Benefits Tax Assessment Act 1986

Part 2—Income Tax Assessment Act 1936

Part 3—Application

Schedule 6—Other amendments

Part 1—Income Tax Assessment Act 1936

Part 2—Taxation Administration Act 1953

Part 3—Taxation Laws Amendment Act (No. 4) 1995

Part 4—Taxation Laws Amendment Act (No. 2) 1997

Part 5—Statute Law Revision Act 1996

Part 6—Industry Research and Development Act 1986

Part 7—Application

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

1 Short title [see Note 1]

This Act may be cited as the Taxation Laws (Technical Amendments) Act 1998.

2 Commencement [see Note 1]

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