New Business Tax System (Miscellaneous) Act (No. 1) 2000 (Cth)

New Business Tax System (Miscellaneous) Act (No. 1) 2000

Act No. 79 of 2000 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 [see Note 1]....................... 3 Schedule(s)..................................

Schedule 1—Intercorporate dividend rebate Income Tax Assessment Act 1936 Income Tax Assessment Act 1997

Schedule 2—Refunding excess imputation credits Income Tax Assessment Act 1997 Income Tax Assessment Act 1936

Schedule 3—Company rate changes (franking account consequentials) Income Tax Assessment Act 1936

Schedule 4—Infrastructure borrowings rebate

Part 1—Amendments commencing on 1 July 2000 Income Tax Assessment Act 1936

Part 2—Amendments commencing on 1 July 2001 Income Tax Assessment Act 1936

Schedule 5—Venture capital franking rebates Income Tax Assessment Act 1936

Schedule 6—Low‑value pools Income Tax Assessment Act 1997 Income Tax Assessment Act 1936

Notes An Act to implement the New Business Tax System by amending the law relating to taxation, and for related purposes

1 Short title [see Note 1]

This Act may be cited as the New Business Tax System (Miscellaneous) Act (No. 1) 2000.

2 Commencement [see Note 1]

(1) Subject to subsections (2), (3) and (4), this Act commences on the day on which it receives the Royal Assent.

(2) Schedules 1, 2 and 3, Part 1 of Schedule 4 and Schedule 6 commence on 1 July 2000.