Tax Laws Amendment (2012 Measures No. 4) Act 2012 (Cth)

Tax Laws Amendment (2012 Measures No. 4) Act 2012

No. 142, 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—Reform of living away from home allowance and benefit rules Part 1—Main amendment Fringe Benefits Tax Assessment Act 1986 Part 2—Other amendments Fringe Benefits Tax Assessment Act 1986 Part 3—Application and transitional provisions Schedule 2—GST supplies by representatives who are creditors A New Tax System (Goods and Services Tax) Act 1999 Schedule 3—Consolidation Tax Laws Amendment (2012 Measures No. 2) Act 2012

Tax Laws Amendment (2012 Measures No. 4) Act 2012 No. 142, 2012

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

[Assented to 28 September 2012]

The Parliament of Australia enacts:

1 Short title This Act may be cited as the Tax Laws Amendment (2012 Measures No. 4) 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. 28 September 2012 2. Schedules 1 and 2 The day this Act receives the Royal Assent. 28 September 2012 3. Schedule 3 The later of: 28 September 2012 (a) the start of the day this Act receives the Royal Assent; and (paragraph (a) applies) (b) immediately after the commencement of Part 4 of Schedule 3 to the Tax Laws Amendment (2012 Measures No. 2) Act 2012. However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur.