Federal Register of Legislation
Tax Laws Amendment (Investment Manager Regime) Act 2012
No. 126, 2012
An Act to amend the law relating to taxation, and for related purposes
Contents 1 Short title 2 Commencement 3 Schedule(s) Schedule 1—Investment manager regime Income Tax Assessment Act 1997 Tax Laws Amendment (Cross‑Border Transfer Pricing) Act (No. 1) 2012 Schedule 2—FIN 48 Income Tax (Transitional Provisions) Act 1997
Tax Laws Amendment (Investment Manager Regime) Act 2012 No. 126, 2012
An Act to amend the law relating to taxation, and for related purposes
[Assented to 13 September 2012]
The Parliament of Australia enacts:
1 Short title This Act may be cited as the Tax Laws Amendment (Investment Manager Regime) Act 2012.
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. 13 September 2012 2. Schedule 1, item 1 The day this Act receives the Royal Assent. 13 September 2012 3. Schedule 1, item 2 The later of: 13 September 2012 (a) immediately after the commencement of the provision(s) covered by table item 2; and (b) the time item 10 of Schedule 1 to the Tax Laws Amendment (Cross‑Border Transfer Pricing) Act (No. 1) 2012 commences. However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur. 4. Schedule 1, item 3 The day this Act receives the Royal Assent. Does not commence. However, the provision(s) do not commence at all if item 9 of Schedule 1 to the Tax Laws Amendment (Cross‑Border Transfer Pricing) Act (No. 1) 2012 commences on or before that day. 5. Schedule 1, items 4 to 15 The day this Act receives the Royal Assent. 13 September 2012 6. Schedule 1, item 16 Immediately after the commencement of item 9 of Schedule 1 to the Tax Laws Amendment (Cross‑Border Transfer Pricing) Act (No. 1) 2012. Does not commence. However, the provision(s) do not commence at all if that item 9 commences on or before the day this Act receives the Royal Assent. 7. Schedule 1, item 17 The day this Act receives the Royal Assent. 13 September 2012 8. Schedule 2 The day this Act receives the Royal Assent. 13 September 2012
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