Tax Laws Amendment (2013 Measures No. 3) Act 2013 (Cth)

Tax Laws Amendment (2013 Measures No. 3) Act 2013

No. 120, 2013

An Act to amend the law relating to taxation and the Tax Agent Services Act 2009, and for related purposes

Contents 1 Short title 2 Commencement 3 Schedule(s) Schedule 1—Creating a regulatory framework for tax (financial) advice services Part 1—Main amendments Tax Agent Services Act 2009 Part 2—Consequential amendments Income Tax Assessment Act 1997 Tax Agent Services Regulations 2009 Part 3—Transitional provisions Schedule 2—Other amendments to the Tax Agent Services Act 2009 Schedule 3—Deductible gift recipients Income Tax Assessment Act 1997

Tax Laws Amendment (2013 Measures No. 3) Act 2013 No. 120, 2013

An Act to amend the law relating to taxation and the Tax Agent Services Act 2009, and for related purposes

[Assented to 29 June 2013]

The Parliament of Australia enacts:

1 Short title This Act may be cited as the Tax Laws Amendment (2013 Measures No. 3) Act 2013.

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. 29 June 2013 2. Schedule 1, items 1 to 9 1 July 2014. 1 July 2014 3. Schedule 1, item 10 1 January 2016. 1 January 2016 4. Schedule 1, items 11 to 46 1 July 2014. 1 July 2014 5. Schedule 1, item 47 1 July 2013. 1 July 2013 6. Schedule 1, items 48 to 51 1 July 2014. 1 July 2014 7. Schedule 2 The day after this Act receives the Royal Assent. 30 June 2013 8. Schedule 3 The day this Act receives the Royal Assent. 29 June 2013