Tax Laws Amendment (2009 Measures No. 5) Act 2009 (Cth)

Tax Laws Amendment (2009 Measures No. 5) Act 2009

Act No. 118 of 2009 as amended This compilation was prepared on 4 December 2012 taking into account amendments up to Act No. 169 of 2012 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 Parliamentary Counsel, Canberra

Contents 1 Short title [see Note 1] 2 Commencement 3 Schedule(s) Schedule 1—GST and representatives of incapacitated entities Part 1—Amendments commencing on 1 July 2000 A New Tax System (Goods and Services Tax) Act 1999 Part 2—Amendment commencing on 1 July 2006 Fuel Tax Act 2006 Part 3—Amendments commencing on Royal Assent A New Tax System (Goods and Services Tax) Act 1999 Fuel Tax Act 2006 Taxation Administration Act 1953 Part 4—Transitional provisions Schedule 2—Taxation of financial arrangements Part 1—Amendment commencing on Royal Assent Taxation Administration Act 1953 Part 2—Amendment commencing immediately after Royal Assent Taxation Administration Act 1953 Schedule 3—Helping Children with Autism package Income Tax Assessment Act 1997 Schedule 4—Continence Aids Payment Scheme Income Tax Assessment Act 1997 Schedule 5—Exempting Commonwealth Government Securities from interest withholding tax Income Tax Assessment Act 1936 Schedule 6—2009 Victorian Bushfire Appeal Trust Account Part 1—Main provisions Part 2—Consequential amendments Income Tax Assessment Act 1997 Notes An Act to amend the law relating to taxation, and for other purposes

1 Short title [see Note 1] This Act may be cited as the Tax Laws Amendment (2009 Measures No. 5) Act 2009.

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.