Tax Laws Amendment (2009 Measures No. 2) Act 2009 (Cth)

Tax Laws Amendment (2009 Measures No. 2) Act 2009

No. 42, 2009 as amended

Compilation start date: 28 June 2013

Includes amendments up to: Act No. 84, 2013

About this compilation

This compilation

This is a compilation of the Tax Laws Amendment (2009 Measures No. 2) Act 2009 as in force on 28 June 2013. It includes any commenced amendment affecting the legislation to that date.

This compilation was prepared on 20 September 2013.

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of each amended provision.

Uncommenced amendments

The effect of uncommenced amendments is not reflected in the text of the compiled law but the text of the amendments is included in the endnotes.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Modifications

If a provision of the compiled law is affected by a modification that is in force, details are included in the endnotes.

Provisions ceasing to have effect

If a provision of the compiled law has expired or otherwise ceased to have effect in accordance with a provision of the law, details are included in the endnotes.

Contents 1 Short title 2 Commencement 3 Schedule(s) Schedule 1—Tax treatment of payments under financial claims scheme Banking Act 1959 First Home Saver Accounts Act 2008 Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997 Insurance Act 1973 Taxation Administration Act 1953 Schedule 2—CGT concessions for small business Part 1—Main amendments Income Tax Assessment Act 1997 Part 2—Other amendments Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Tax Laws Amendment (2008 Measures No. 6) Act 2009 Part 3—Application provisions Schedule 3—Tax benefits and capital gains tax Income Tax Assessment Act 1997 Schedule 4—National Urban Water and Desalination Plan Part 1—Main amendments Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Taxation (Interest on Overpayments and Early Payments) Act 1983 Schedule 5—Deductible gift recipients Part 1—Amendments commencing on Royal Assent Income Tax Assessment Act 1997 Part 2—Other amendments Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 Part 3—Application provision Schedule 6—ABN changes Part 1—Amendments commencing on Royal Assent A New Tax System (Australian Business Number) Act 1999 Product Grants and Benefits Administration Act 2000 Taxation Administration Act 1953 Part 2—Amendments commencing on Proclamation A New Tax System (Australian Business Number) Act 1999 Schedule 7—Fuel tax Part 1—Fuel Tax Act 2006 Part 2—Fuel Tax (Consequential and Transitional Provisions) Act 2006 Part 3—Application provisions Schedule 8—Government grants for businesses in relation to 2009 Victorian bushfires Part 1—Amendments commencing on Royal Assent Income Tax Assessment Act 1997 Part 2—Sunsetting on 1 July 2011 Income Tax Assessment Act 1997 Part 3—Application provision Endnotes Endnote 1—About the endnotes Endnote 2—Abbreviation key Endnote 3—Legislation history Endnote 4—Amendment history Endnote 5—Uncommenced amendments [none] Endnote 6—Modifications [none] Endnote 7—Misdescribed amendments [none] Endnote 8—Miscellaneous [none] An Act to amend the law relating to taxation, and for related purposes