Document ID: chunk:federal_register_of_legislation:C2025C00120:section:167:p2
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 167 (pt 2/25)
Character Range: 632627–637554

Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments
A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the Legislation Act 2003.

If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and "(md not incorp)" is added to the amendment history.

Endnote 2—Abbreviation key

ad = added or inserted                          o = order(s)
am = amended                                    Ord = Ordinance
amdt = amendment                                orig = original
c = clause(s)                                   par = paragraph(s)/subparagraph(s)
C[x] = Compilation No. x                        /sub‑subparagraph(s)
Ch = Chapter(s)                                 pres = present
def = definition(s)                             prev = previous
Dict = Dictionary                               (prev…) = previously
disallowed = disallowed by Parliament           Pt = Part(s)
Div = Division(s)                               r = regulation(s)/rule(s)
ed = editorial change                           reloc = relocated
exp = expires/expired or ceases/ceased to have  renum = renumbered
effect                                          rep = repealed
F = Federal Register of Legislation             rs = repealed and substituted
gaz = gazette                                   s = section(s)/subsection(s)
LA = Legislation Act 2003                       Sch = Schedule(s)
LIA = Legislative Instruments Act 2003          Sdiv = Subdivision(s)
(md) = misdescribed amendment can be given      SLI = Select Legislative Instrument
effect                                          SR = Statutory Rules
(md not incorp) = misdescribed amendment        Sub‑Ch = Sub‑Chapter(s)
cannot be given effect                          SubPt = Subpart(s)
mod = modified/modification                     underlining = whole or part not
No. = Number(s)                                 commenced or to be commenced

Endnote 3—Legislation history

Act                                                                                                                  Number and year  Assent         Commencement                                                                                                                                   Application, saving and transitional provisions
Fringe Benefits Tax Assessment Act 1986                                                                              39, 1986         24 June 1986   24 June 1986
Taxation Boards of Review (Transfer of Jurisdiction) Act 1986                                                        48, 1986         24 June 1986   s. 31 and Parts VII, VIII (ss. 45–56): (a)                                                                                                     —
                                                                                                                                                     Remainder: 1 July 1986
Taxation Laws Amendment Act (No. 3) 1986                                                                             112, 1986        4 Nov 1986     4 Nov 1986                                                                                                                                     s. 46
Jurisdiction of Courts (Miscellaneous Amendments) Act 1987                                                           23, 1987         26 May 1987    s. 3: 1 Sept 1987 (see Gazette 1987, No. S217) (b)                                                                                             s. 4
Taxation Laws Amendment (Fringe Benefits and Substantiation) Act 1987                                                139, 1987        18 Dec 1987    18 Dec 1987                                                                                                                                    ss. 61 and 62
as amended by
Taxation Laws Amendment Act 1988                                                                                     11, 1988         26 Apr 1988    Part IX (ss. 49, 50): 18 Dec 1987 (c)                                                                                                          —
Taxation Laws Amendment Act (No. 2) 1988                                                                             78, 1988         24 June 1988   (see 78, 1988 below)                                                                                                                           —
Petroleum