Federal Register of Legislation
Tax and Superannuation Laws Amendment (Norfolk Island Reforms) Act 2015
No. 53, 2015
An Act to amend the law relating to taxation and superannuation, and for related purposes
Contents 1 Short title 2 Commencement 3 Schedules Schedule 1—Income tax (including the Medicare levy) Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997 Schedule 2—Superannuation guarantee Superannuation Guarantee (Administration) Act 1992
Tax and Superannuation Laws Amendment (Norfolk Island Reforms) Act 2015 No. 53, 2015
An Act to amend the law relating to taxation and superannuation, and for related purposes
[Assented to 26 May 2015]
The Parliament of Australia enacts:
1 Short title This Act may be cited as the Tax and Superannuation Laws Amendment (Norfolk Island Reforms) Act 2015.
2 Commencement This Act commences on 1 July 2016.
3 Schedules Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.
Schedule 1—Income tax (including the Medicare levy)
Income Tax Assessment Act 1936
1 Division 1A of Part III Repeal the Division.
2 Paragraph 202DDB(2)(a) Omit "or 202EF, or both".
3 Sub‑subparagraph 202DDB(2)(b)(ii)(A) Omit "or 202EF, or both".
4 Section 202EF Repeal the section.
5 Paragraphs 251S(1)(a) and (b) Omit "other than a Territory resident (within the meaning of section 24C)".
6 At the end of paragraph 251T(a) Add "or".
7 Paragraph 251T(b) Repeal the paragraph.
8 Paragraph 251U(1)(d) Omit ", or was a resident only because the definition of Australia includes the prescribed Territory (within the meaning of section 24B)".
Income Tax Assessment Act 1997
9 Section 11‑15 (table item headed "foreign aspects of income taxation") Omit: Territory resident company or trust, income from sources outside Australia 24F Territory resident, income from sources in a prescribed Territory 24G
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