Tax Laws Amendment (2014 Measures No. 1) Act 2014 (Cth)

Tax Laws Amendment (2014 Measures No. 1) Act 2014

No. 34, 2014

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

Contents 1 Short title 2 Commencement 3 Schedule(s) Schedule 1—Farm management deposits Banking Act 1959 Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997 Schedule 2—Refunding excess GST Part 1—Main amendments A New Tax System (Goods and Services Tax) Act 1999 Income Tax Assessment Act 1936 Taxation Administration Act 1953 Part 2—Amendments about review Division 1—Old law refund decisions are reviewable Taxation Administration Act 1953 Division 2—Validating certain past objections and reviews Part 3—Amendments commencing on 1 July 2018 Taxation Administration Act 1953

Tax Laws Amendment (2014 Measures No. 1) Act 2014 No. 34, 2014

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

[Assented to 30 May 2014]

The Parliament of Australia enacts:

1 Short title This Act may be cited as the Tax Laws Amendment (2014 Measures No. 1) Act 2014.

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. 30 May 2014 2. Schedule 1 The day this Act receives the Royal Assent. 30 May 2014 3. Schedule 2, Parts 1 and 2 The day this Act receives the Royal Assent. 30 May 2014 4. Schedule 2, Part 3 1 July 2018. 1 July 2018