Taxation Laws Amendment Act (No. 1) 1998 (Cth)

Taxation Laws Amendment Act (No. 1) 1998

Act No. 16 of 1998 as amended

This compilation was prepared on 23 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—Capital gains tax roll‑over relief for small businesses

Part 1—Amendments relating to disposals of shares or units in unit trusts Income Tax Assessment Act 1936

Part 2—Technical amendments Income Tax Assessment Act 1936

Schedule 2—Amendment of the Sales Tax Assessment Act 1992

Schedule 3—Land transport facilities

Part 1—Insertion of new Division 396 Income Tax Assessment Act 1997

Part 2—Other amendments Income Tax Assessment Act 1997

Part 3—Transitional and application provisions

Schedule 4—Removing exemption for CRAFT Scheme payments Income Tax Assessment Act 1997

Schedule 5—Technical amendments of the Income Tax Assessment Act 1997

Schedule 6—Technical amendments of the Income Tax Assessment Act 1936

Schedule 7—Technical amendments of the Income Tax (Transitional Provisions) Act 1997

Schedule 8—Technical amendments of the Income Tax (Consequential Amendments) Act 1997

Schedule 9—Technical amendments of other Acts Financial Corporations (Transfer of Assets and Liabilities) Act 1993

Schedule 10—"Catch‑up" amendments

Part 1—Amendment of the Income Tax Assessment Act 1997

Part 2—Amendment of the Income Tax Assessment Act 1936

Part 3—Amendment of the Airports (Transitional) Act 1996

Part 4—Amendment of the Civil Aviation Legislation Amendment Act 1995