Tax and Superannuation Laws Amendment (2014 Measures No. 5) Act 2015 (Cth)

Tax and Superannuation Laws Amendment (2014 Measures No. 5) Act 2015

No. 20, 2015

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

Contents 1 Short title 2 Commencement 3 Schedules Schedule 1—Abolishing the mature age worker tax offset Income Tax Assessment Act 1997 Taxation Administration Act 1953 Schedule 4—Deductible gift recipients Income Tax Assessment Act 1997

Tax and Superannuation Laws Amendment (2014 Measures No. 5) Act 2015 No. 20, 2015

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

[Assented to 19 March 2015]

The Parliament of Australia enacts:

1 Short title This Act may be cited as the Tax and Superannuation Laws Amendment (2014 Measures No. 5) Act 2015.

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 3 and anything in this Act not elsewhere covered by this table The day this Act receives the Royal Assent. 19 March 2015 2. Schedule 1 The day after this Act receives the Royal Assent. 20 March 2015 3. Schedule 4 The day this Act receives the Royal Assent. 19 March 2015

Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act. (2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.