Treasury Laws Amendment (Timor Sea Maritime Boundaries Treaty) Act 2019 (Cth)

Treasury Laws Amendment (Timor Sea Maritime Boundaries Treaty) Act 2019

No. 59, 2019

An Act to amend the law relating to taxation and to implement the Timor Sea Maritime Boundaries Treaty, and for related purposes

Contents 1 Short title 2 Commencement 3 Schedules Schedule 1—Main amendments Income Tax Assessment Act 1997 Schedule 2—Other amendments A New Tax System (Goods and Services Tax) Act 1999 Fringe Benefits Tax Assessment Act 1986 Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Petroleum (Timor Sea Treaty) Act 2003 Taxation (Interest on Overpayments and Early Payments) Act 1983

Treasury Laws Amendment (Timor Sea Maritime Boundaries Treaty) Act 2019 No. 59, 2019

An Act to amend the law relating to taxation and to implement the Timor Sea Maritime Boundaries Treaty, and for related purposes

[Assented to 7 August 2019]

The Parliament of Australia enacts:

1 Short title This Act is the Treasury Laws Amendment (Timor Sea Maritime Boundaries Treaty) 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. 7 August 2019 2. Schedules 1 and 2 The day the Treaty between Australia and the Democratic Republic of Timor‑Leste Establishing their Maritime Boundaries in the Timor Sea done at New York on 6 March 2018 enters into force for Australia. 30 August 2019