Treasury Laws Amendment (2018 Measures No. 5) Act 2019 (Cth)

Treasury Laws Amendment (2018 Measures No. 5) Act 2019

No. 15, 2019

An Act to amend the law relating to taxation and competition, and for related purposes

Contents 1 Short title 2 Commencement 3 Schedules Schedule 1—AMIT technical amendments Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997 Taxation Administration Act 1953 Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 Schedule 4—Repeal of subsection 51(3) of the Competition and Consumer Act 2010 Competition and Consumer Act 2010 Schedule 5—Small business access to justice Australian Small Business and Family Enterprise Ombudsman Act 2015 Competition and Consumer Act 2010

Treasury Laws Amendment (2018 Measures No. 5) Act 2019 No. 15, 2019

An Act to amend the law relating to taxation and competition, and for related purposes

[Assented to 12 March 2019]

The Parliament of Australia enacts:

1 Short title This Act is the Treasury Laws Amendment (2018 Measures No. 5) Act 2019.

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. 12 March 2019 2. Schedule 1 The first 1 January, 1 April, 1 July or 1 October to occur after the day this Act receives the Royal Assent. 1 April 2019 5. Schedule 4 The day after the end of the period of 6 months beginning on the day this Act receives the Royal Assent. 12 September 2019 6. Schedule 5 The day after this Act receives the Royal Assent. 13 March 2019