Taxation Laws Amendment Act (No. 6) 2001 (Cth)

Taxation Laws Amendment Act (No. 6) 2001

Act No. 169 of 2001 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—Petroleum Resource Rent Tax

Part 1—Sales gas Petroleum Resource Rent Tax Assessment Act 1987

Part 2—The 5 year rule Petroleum Resource Rent Tax Assessment Act 1987 Petroleum (Submerged Lands) Act 1967

Schedule 2—Local government businesses Income Tax Assessment Act 1936

Schedule 3—Superannuation fund residence requirements Income Tax Assessment Act 1936

Schedule 4—Tax relief for shareholders in listed investment companies Income Tax Assessment Act 1997

Schedule 5—HIH rescue package

Part 1—Income tax consequences Income Tax Assessment Act 1997

Part 2—Goods and services tax consequences A New Tax System (Goods and Services Tax) Act 1999

Schedule 6—Personal services income

Part 1—Agents Income Tax Assessment Act 1997

Part 2—Personal services business tests Income Tax Assessment Act 1997

Part 3—Personal services business determinations Income Tax Assessment Act 1997

Part 4—Other amendments Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Taxation Administration Act 1953

Part 5—Application

Notes An Act to amend the law relating to taxation

1 Short title [see Note 1]

This Act may be cited as the Taxation Laws Amendment Act (No. 6) 2001.

2 Commencement [see Note 1]

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