Tax Laws Amendment (2004 Measures No. 2) Act 2004 (Cth)

Tax Laws Amendment (2004 Measures No. 2) Act 2004

Act No. 83 of 2004 as amended

This compilation was prepared on 6 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 3 Schedule(s)

Schedule 1—Life insurance companies

Part 1—Amendments commencing on 30 June 2000 Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997 Taxation Administration Act 1953

Part 2—Amendments commencing on 30 June 2001 Income Tax Assessment Act 1997

Part 3—Amendments commencing on 24 October 2002 Income Tax Assessment Act 1997

Part 4—Amendment commencing on 19 December 2002 Income Tax Assessment Act 1997

Part 5—Amendments commencing on 30 June 2003 Income Tax Assessment Act 1997

Part 6—Amendments commencing on 17 December 2003 Income Tax Assessment Act 1997 Taxation Administration Act 1953

Part 7—Amendments commencing on Royal Assent Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Taxation Administration Act 1953

Part 8—Application of the amendments

Schedule 2—Consolidation etc.

Part 1—Application

Part 2—Certain unit trusts heading consolidated groups Division 1—Main amendment Income Tax Assessment Act 1997 Division 2—Related amendments Income Tax Assessment Act 1936

Part 3—Technical amendments relating to membership rules Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997

Part 4—Cost setting for assets that the head company does not hold under the single entity rule Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997