Source: https://www.legislation.gov.au/Details/C2015A00070
Timestamp: 2018-12-16 13:31:04
Document Index: 88870017

Matched Legal Cases: ['art 1', 'art 3', 'art 4', 'art 2', 'art 3', 'art 4', 'art 1', 'art 2', 'art 3', 'art 4', 'art 5', 'art 6', 'art 1', 'art 2', 'art 1', 'art 2', 'art 1', 'art 2']

Details: C2015A00070
- C2015A00070
Act No. 70 of 2015 as made
Originating Bill: Tax and Superannuation Laws Amendment (2015 Measures No. 1) Bill 2015
Date of Assent 25 Jun 2015
C2015A00070
Schedule 1—First Home Saver Accounts 5
Part 1—Repeals of Acts 5
First Home Saver Account Providers Supervisory Levy Imposition Act 2008 5
Income Tax (First Home Saver Accounts Misuse Tax) Act 2008 5
Anti‑Money Laundering and Counter‑Terrorism Financing Act 2006 6
Financial Institutions Supervisory Levies Collection Act 1998 10
Fringe Benefits Tax Assessment Act 1986 10
Income Tax Act 1986 10
Income Tax Rates Act 1986 18
Life Insurance Act 1995 19
Superannuation (Government Co‑contribution for Low Income Earners) Act 2003 21
Division 2—Repeals of Tax Code definitions 26
Division 3—Other bulk amendments 27
Part 3—Amendment of the Omnibus Repeal Day (Spring 2014) Act 2015 28
Omnibus Repeal Day (Spring 2014) Act 2015 28
Part 4—Application and transitional provisions 29
Division 1—Definitions 29
Division 2—General provisions 29
Division 3—Specific provisions 31
Schedule 2—Dependent spouse tax offset 33
Part 2—Consequential amendments 41
Medicare Levy Act 1986 42
Tax and Superannuation Laws Amendment (2014 Measures No. 1) Act 2014 43
Part 3—Technical amendments 44
Part 4—Application of amendments 45
Schedule 3—Offshore banking units 46
Part 1—Trading in subsidiaries 46
Part 2—The choice principle 47
Income Tax Assessment Act 1936 47
Part 3—Allocation of expenses 50
Part 4—Eligible OB activities 53
Part 5—Internal financial dealings 57
Income Tax Assessment Act 1936 57
Part 6—Application of amendments 58
Schedule 4—Exemption for Global Infrastructure Hub Ltd 59
Part 1—Amendments commencing day after Royal Assent 59
Part 2—Sunsetting on 1 July 2021 60
Schedule 5—Deductible gift recipient extensions 61
Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 61
Schedule 6—Miscellaneous amendments 62
Part 1—General amendments 62
Charities (Consequential Amendments and Transitional Provisions) Act 2013 62
Fringe Benefits Tax Assessment Act 1986 63
Fuel Tax Act 2006 63
Income Tax Rates Act 1986 67
Income Tax Rates Amendment (Temporary Flood and Cyclone Reconstruction Levy) Act 2011 67
Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012 67
Product Stewardship (Oil) Act 2000 67
Tax Agent Services Act 2009 68
Taxation (Deficit Reduction) Act (No. 3) 1993 70
Taxation (Interest on Overpayments and Early Payments) Act 1983 70
Treasury Legislation Amendment (Repeal Day) Act 2015 70
Part 2—Consequential amendments relating to the Public Governance, Performance and Accountability Act 2013 71
Australian Charities and Not‑for‑profits Commission Act 2012 71
Schedule 7—Investment Manager Regime 74
Part 1—Main amendments 74
Income Tax Assessment Act 1997 74
[Assented to 25 June 2015]
114 Paragraphs 23(2)(ba) and (3)(aa)
Part 2—Sunsetting on 1 July 2021
(67/15)