Federal Register of Legislation
Tax Laws Amendment (Small Business Measures No. 1) Act 2015
No. 66, 2015
An Act to amend the law relating to taxation, and for related purposes
Contents 1 Short title 2 Commencement 3 Schedules Schedule 1—Amendments Part 1—Reducing the corporate tax rate for small business entities Income Tax Rates Act 1986 Part 2—Consequential amendments Division 1—Main amendments Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Income Tax Rates Act 1986 Division 2—Amendment of the Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 Part 3—Application of amendments
Tax Laws Amendment (Small Business Measures No. 1) Act 2015 No. 66, 2015
An Act to amend the law relating to taxation, and for related purposes
[Assented to 22 June 2015]
The Parliament of Australia enacts:
1 Short title This Act may be cited as the Tax Laws Amendment (Small Business Measures No. 1) 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. 22 June 2015 2. Schedule 1, Part 1 The day this Act receives the Royal Assent. 22 June 2015 3. Schedule 1, Part 2, Division 1 The day this Act receives the Royal Assent. 22 June 2015 4. Schedule 1, Part 2, Division 2 Immediately after the commencement of Division 1 of Part 2 of Schedule 1 to the Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015. 1 July 2015 However, if that Division commences before the day this Act receives the Royal Assent, the provisions do not commence at all. 5. Schedule 1, Part 3 The day this Act receives the Royal Assent. 22 June 2015
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