Taxation Laws Amendment Act (No. 5) 2001 (Cth)

Taxation Laws Amendment Act (No. 5) 2001

Act No. 168 of 2001 as amended

This compilation was prepared on 1 September 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—Religious practitioners A New Tax System (Australian Business Number) Act 1999 A New Tax System (Goods and Services Tax) Act 1999 Fringe Benefits Tax Assessment Act 1986 Income Tax Assessment Act 1997 Taxation Administration Act 1953

Schedule 2—Change in status of constitutionally protected superannuation funds Income Tax Assessment Act 1936 Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997

Schedule 3—CGT event E4 Income Tax Assessment Act 1997

Schedule 4—Gifts or contributions Income Tax Assessment Act 1997

Schedule 5—Information and communications technology etc. Fringe Benefits Tax Assessment Act 1986 Income Tax Assessment 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. 5) 2001.

2 Commencement [see Note 1]

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

(2) Schedule 2 is taken to have commenced on 1 July 2000.

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Subject to section 2, each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.