Taxation Laws Amendment Act (No. 6) 2000 (Cth)

Taxation Laws Amendment Act (No. 6) 2000

Act No. 76 of 2000 as amended

This compilation was prepared on 3 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—CDEP Scheme Participant Supplement Income Tax Assessment Act 1936 Income Tax Rates Act 1986 Taxation Administration Act 1953

Schedule 2—Exempting value received from GST Direct Assistance Certificates Income Tax Assessment Act 1997

Schedule 3—Medicare levy and surcharge for health insurance policy with high excess A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999 Medicare Levy Act 1986

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. 6) 2000.

2 Commencement [see Note 1]

This Act commences on the day on which it receives the Royal Assent.

3 Schedule(s)

Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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—CDEP Scheme Participant Supplement

Income Tax Assessment Act 1936

1 Subsection 160AAA(1) (paragraph (a) of the definition of rebatable benefit) Omit "or 2.15A", substitute ", 2.15A or 3.15A".

2 Subsection 160AAA(1) (paragraph (b) of the definition of rebatable pension) Omit "or 2.18", substitute ", 2.18 or 3.15A".