Federal Register of Legislation
Tax and Superannuation Laws Amendment (2014 Measures No. 6) Act 2014
No. 133, 2014
An Act to amend the law relating to taxation and grants, and for related purposes
Contents 1 Short title 2 Commencement 3 Schedules 4 Amendment of assessments Schedule 1—Roll‑overs for business restructures Part 1—Main amendments Income Tax Assessment Act 1997 Part 2—Consequential amendments Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Petroleum Resource Rent Tax Assessment Act 1987 Taxation Administration Act 1953 Part 3—Rights under arrangements Division 1—Disposals by a trust to a company Income Tax Assessment Act 1997 Division 2—Transfers between certain trusts Income Tax Assessment Act 1997 Part 4—Application and transitional provisions Income Tax (Transitional Provisions) Act 1997 Schedule 2—MIT withholding regime for foreign pension funds Income Tax Assessment Act 1997 Taxation Administration Act 1953 Schedule 3—Income tax exemption for Force Posture Initiatives Income Tax Assessment Act 1936 Schedule 4—Fuel tax credits Fuel Tax Act 2006 Schedule 5—Energy Grants (Cleaner Fuels) Scheme Energy Grants (Cleaner Fuels) Scheme Regulations 2004
Tax and Superannuation Laws Amendment (2014 Measures No. 6) Act 2014 No. 133, 2014
An Act to amend the law relating to taxation and grants, and for related purposes
[Assented to 12 December 2014]
The Parliament of Australia enacts:
1 Short title This Act may be cited as the Tax and Superannuation Laws Amendment (2014 Measures No. 6) 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 Provisions Commencement Date/Details 1. Sections 1 to 4 and anything in this Act not elsewhere covered by this table The day this Act receives the Royal Assent. 12 December 2014 2. Schedules 1 to 3 The day this Act receives the Royal Assent. 12 December 2014 3. Schedules 4 and 5 10 November 2014. 10 November 2014
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