Federal Register of Legislation
Tax and Superannuation Laws Amendment (2015 Measures No. 2) Act 2015
No. 130, 2015
An Act to amend the law relating to taxation, and for related purposes
Contents 1 Short title 2 Commencement 3 Schedules 4 Amendment of assessments Schedule 1—Tax relief for certain mining arrangements Part 1—Interest realignment arrangements Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997 Part 2—Farm‑in farm‑out arrangements Income Tax Assessment Act 1997 Part 3—Mining, quarrying or prospecting information Income Tax Assessment Act 1997 Schedule 2—In‑house software Income Tax Assessment Act 1997 Schedule 3—Instalment trusts Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997 Taxation Administration Act 1953 Schedule 4—Company losses Part 1—Changes in company ownership Division 1—Main amendments Income Tax Assessment Act 1997 Division 2—Other amendments Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997 Part 2—Same business test Income Tax Assessment Act 1997 Part 3—Shares held by certain entities Income Tax Assessment Act 1997
Tax and Superannuation Laws Amendment (2015 Measures No. 2) Act 2015 No. 130, 2015
An Act to amend the law relating to taxation, and for related purposes
[Assented to 16 September 2015]
The Parliament of Australia enacts:
1 Short title This Act may be cited as the Tax and Superannuation Laws Amendment (2015 Measures No. 2) 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 4 and anything in this Act not elsewhere covered by this table The day this Act receives the Royal Assent. 16 September 2015 2. Schedule 1 The day this Act receives the Royal Assent. 16 September 2015 3. Schedule 2 1 July 2015. 1 July 2015 4. Schedule 3 The day this Act receives the Royal Assent. 16 September 2015 5. Schedule 4 The day after this Act receives the Royal Assent. 17 September 2015
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