Taxation Laws Amendment Act (No. 3) 2003 (Cth)

Taxation Laws Amendment Act (No. 3) 2003

Act No. 101 of 2003 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 3 Schedule(s) 5 No tax consequences result from AGL's corporate conversion etc.

Schedule 1—Income tax deductions for gifts

Part 1—Amendments Income Tax Assessment Act 1936 Income Tax Assessment Act 1997

Part 2—Application of amendments

Schedule 2—Employee share schemes

Part 1—Income Tax Assessment Act 1997

Part 2—Income Tax (Transitional Provisions) Act 1997

Part 3—Fringe Benefits Tax Assessment Act 1986

Schedule 3—Franking of distributions by co‑operatives Income Tax Assessment Act 1936 Income Tax Assessment Act 1997

Schedule 4—Reasonable benefit limits Income Tax Assessment Act 1936

Schedule 5—Petroleum resource rent tax Petroleum Resource Rent Tax Assessment Act 1987

Schedule 6—Technical amendments A New Tax System (Family Assistance and Related Measures) Act 2000 A New Tax System (Goods and Services Tax) Act 1999 A New Tax System (Pay As You Go) Act 1999 A New Tax System (Tax Administration) Act (No. 2) 2000 Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Superannuation Legislation Amendment Act (No. 3) 1999 Taxation Administration Act 1953 Taxation Laws Amendment Act (No. 3) 1999 Taxation Laws Amendment Act (No. 4) 1997 Taxation Laws Amendment Act (No. 4) 2000 Taxation Laws Amendment Act (No. 7) 2000 Tax Law Improvement Act (No. 1) 1998