Tax Laws Amendment (2013 Measures No. 2) Act 2013 (Cth)

Tax Laws Amendment (2013 Measures No. 2) Act 2013

No. 124, 2013

Compilation No. 1

Compilation date: 11 July 2013

Includes amendments up to: Act No. 21, 2015

Registered: 2 April 2015

About this compilation

This compilation

This is a compilation of the Tax Laws Amendment (2013 Measures No. 2) Act 2013 that shows the text of the law as amended and in force on 11 July 2013 (the compilation date).

This compilation was prepared on 31 March 2015.

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on ComLaw (www.comlaw.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on ComLaw for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on ComLaw for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents 1 Short title 2 Commencement 3 Schedule(s) Schedule 1—Monthly PAYG instalments Part 1—Main amendments Taxation Administration Act 1953 Part 2—Consequential amendments Income Tax Assessment Act 1997 Part 3—Application and transitional provisions Schedule 2—Incentives for designated infrastructure projects Part 1—Main amendments Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Part 2—Consequential amendments Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Infrastructure Australia Act 2008 Part 3—Application of amendments Income Tax (Transitional Provisions) Act 1997 Part 4—Miscellaneous amendments Division 1—Income Tax Assessment Act 1936 Division 2—Income Tax Assessment Act 1997 Schedule 5—Tax secrecy and transparency Part 1—Main amendments Taxation Administration Act 1953 Part 2—Consequential amendments Income Tax Assessment Act 1997 Part 3—Application of amendments Schedule 6—Petroleum resource rent tax Petroleum Resource Rent Tax Assessment Act 1987 Schedule 7—Removing CGT discount for foreign individuals Income Tax Assessment Act 1997 Schedule 8—Tax exemption for payments under Defence Abuse Reparation Scheme Income Tax Assessment Act 1997 Schedule 9—GST‑free treatment for National Disability Insurance Scheme funded supports A New Tax System (Goods and Services Tax) Act 1999 Schedule 10—Deductible gift recipients Part 1—Main amendments Income Tax Assessment Act 1997 Tax Laws Amendment (2011 Measures No. 2) Act 2011 Part 2—The Charlie Perkins Scholarship Trust Income Tax Assessment Act 1997 Tax Laws Amendment (Special Conditions for Not‑for‑profit Concessions) Act 2013 Schedule 11—Miscellaneous amendments Part 1—Amendments commencing after the Australian Charities and Not‑for‑profits Commission Act 2012 Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997 Part 2—Amendment commencing after Schedule 1 to the Tax Laws Amendment (2012 Measures No. 6) Act 2013 Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997 Part 3—Fringe Benefits Tax Fringe Benefits Tax Assessment Act 1986 Taxation Administration Act 1953 Part 4—Updating indexation provisions Income Tax Assessment Act 1997 Superannuation (Government Co‑contribution for Low Income Earners) Act 2003 Superannuation Guarantee (Administration) Act 1992 Part 5—Other amendments Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Endnotes Endnote 1—About the endnotes Endnote 2—Abbreviation key Endnote 3—Legislation history Endnote 4—Amendment history An Act to amend the law relating to taxation and the Tax Agent Services Act 2009, and for other purposes