Tax Laws Amendment (2011 Measures No. 6) Act 2011 (Cth)

Tax Laws Amendment (2011 Measures No. 6) Act 2011

No. 129, 2011

An Act to amend the law relating to taxation, and for related purposes

Contents 1 Short title 2 Commencement 3 Schedule(s) Schedule 1—Better Start for Children with Disability initiative Income Tax Assessment Act 1997 Schedule 2—Fly‑in fly‑out arrangements for Australians working overseas Part 1—Main amendments Fringe Benefits Tax Assessment Act 1986 Part 2—Amendments contingent on the Acts Interpretation Amendment Act 2011 Fringe Benefits Tax Assessment Act 1986 Schedule 3—Deductible gift recipients Part 1—Amendments commencing on 22 February 2011 Income Tax Assessment Act 1997 Part 2—Amendments commencing on Royal Assent Income Tax Assessment Act 1997 Part 3—Repeal of spent provisions Division 1—Amendments commencing on 1 July 2013 Income Tax Assessment Act 1997 Division 2—Amendments commencing on 1 July 2014 Income Tax Assessment Act 1997 Division 3—Amendments commencing on 1 July 2015 Income Tax Assessment Act 1997

Tax Laws Amendment (2011 Measures No. 6) Act 2011 No. 129, 2011

An Act to amend the law relating to taxation, and for related purposes

[Assented to 3 November 2011]

The Parliament of Australia enacts:

1 Short title This Act may be cited as the Tax Laws Amendment (2011 Measures No. 6) Act 2011.

2 Commencement (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information Column 1 Column 2 Column 3 Provision(s) Commencement Date/Details 1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table The day this Act receives the Royal Assent. 3 November 2011 2. Schedule 1 The day this Act receives the Royal Assent. 3 November 2011 3. Schedule 2, Part 1 The day this Act receives the Royal Assent. 3 November 2011 4. Schedule 2, Part 2 The later of: 27 December 2011 (a) immediately after the commencement of the provision(s) covered by table item 3; and (paragraph (b) applies) (b) the same time as item 4 of Schedule 1 to the Acts Interpretation Amendment Act 2011 commences. However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur. 5. Schedule 3, Part 1 22 February 2011. 22 February 2011 6. Schedule 3, Part 2 The day this Act receives the Royal Assent. 3 November 2011 7. Schedule 3, Part 3, Division 1 1 July 2013. 1 July 2013 8. Schedule 3, Part 3, Division 2 1 July 2014. 1 July 2014 9. Schedule 3, Part 3, Division 3 1 July 2015. 1 July 2015