Tax Laws Amendment (Transfer of Provisions) Act 2010 (Cth)

Tax Laws Amendment (Transfer of Provisions) Act 2010

Act No. 79 of 2010 as amended

This compilation was prepared on 29 July 2011 taking into account amendments up to Act No. 41 of 2011

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—Collection and recovery of tax

Part 1—Main amendments Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Taxation Administration Act 1953

Part 2—Consequential amendments Administrative Decisions (Judicial Review) Act 1977 Corporations Act 2001 Higher Education Support Act 2003 Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997 Social Security Act 1991 Student Assistance Act 1973 Taxation Administration Act 1953

Part 3—Application, transitional and saving provisions Division 1—Preliminary Division 2—Division 5 of the Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997 Division 3—Security deposits Division 4—Estimates Division 5—Directors' obligations Division 6—Provisions relating to former provisions of the Income Tax Assessment Act 1936

Schedule 2—Forgiveness of commercial debts

Part 1—Main amendments Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997

Part 2—Consequential amendments Income Tax Assessment Act 1936 Income Tax Assessment Act 1997

Schedule 3—Leases of luxury cars

Part 1—Main amendments Income Tax Assessment Act 1936 Income Tax Assessment Act 1997