Federal Register of Legislation
Tax Laws Amendment (2012 Measures No. 1) Act 2012
No. 71, 2012 as amended
Compilation start date: 28 June 2013
Includes amendments up to: Act No. 85, 2013
About this compilation
This compilation
This is a compilation of the Tax Laws Amendment (2012 Measures No. 1) Act 2012 as in force on 28 June 2013. It includes any commenced amendment affecting the legislation to that date.
This compilation was prepared on 24 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—Disallow deductions against rebatable benefits Income Tax Assessment Act 1997 Schedule 2—Limiting the trading stock exception for superannuation funds Income Tax Assessment Act 1997 Schedule 3—Tax exemption for payments to individuals for recent floods Part 1—Main amendments Income Tax Assessment Act 1997 Schedule 4—Phasing out the dependent spouse tax offset Income Tax Assessment Act 1936 Schedule 5—Miscellaneous amendments to the taxation laws Income Tax Assessment Act 1997 Minerals Resource Rent Tax Act 2012 Taxation Administration Act 1953 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
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