Federal Register of Legislation
Tax and Superannuation Laws Amendment (2015 Measures No. 5) Act 2015
No. 162, 2015
An Act to amend the law relating to taxation, and for related purposes
Contents 1 Short title 2 Commencement 3 Schedules Schedule 1—Modernising the car expense deduction rules Part 1—Main amendments Income Tax Assessment Act 1997 Part 2—Other amendments Fringe Benefits Tax Assessment Act 1986 Income Tax Assessment Act 1997 Part 3—Application and transitional provisions Schedule 2—Zone tax offset Income Tax Assessment Act 1936 Schedule 3—Limiting FBT concessions on salary packaged entertainment benefits Fringe Benefits Tax Assessment Act 1986 Schedule 4—Third party reporting Part 1—Main amendments Taxation Administration Act 1953 Part 2—Other amendments Income Tax Assessment Act 1997 Tax Agent Services Act 2009 Taxation Administration Act 1953 Part 3—Contingent amendments Division 1—Amendments if the Foreign Acquisitions and Takeovers Legislation Amendment Act 2015 has not already received the Royal Assent Taxation Administration Act 1953 Division 2—Amendments if the Foreign Acquisitions and Takeovers Legislation Amendment Act 2015 commences Taxation Administration Act 1953 Part 4—Application of amendments
Tax and Superannuation Laws Amendment (2015 Measures No. 5) Act 2015 No. 162, 2015
An Act to amend the law relating to taxation, and for related purposes
[Assented to 30 November 2015]
The Parliament of Australia enacts:
1 Short title This Act may be cited as the Tax and Superannuation Laws Amendment (2015 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. 30 November 2015 2. Schedules 1, 2 and 3 The day this Act receives the Royal Assent. 30 November 2015 3. Schedule 4, Parts 1 and 2 The day this Act receives the Royal Assent. 30 November 2015 4. Schedule 4, Part 3, Division 1 The day this Act receives the Royal Assent. Never commenced However, if the Foreign Acquisitions and Takeovers Legislation Amendment Act 2015 receives the Royal Assent before that day, the provisions do not commence at all. 5. Schedule 4, Part 3, Division 2 The day this Act receives the Royal Assent. 30 November 2015 However, the provisions do not commence at all if Schedule 4 to the Foreign Acquisitions and Takeovers Legislation Amendment Act 2015 does not commence. 6. Schedule 4, Part 4 The day this Act receives the Royal Assent. 30 November 2015
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