Document ID: chunk:federal_register_of_legislation:C2025C00029:section:2:p13
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 2 (pt 13/242)
Character Range: 8113991–8120009

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effect                                          rep = repealed
F = Federal Register of Legislation             rs = repealed and substituted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
Income Tax Assessment Act 1997                                                                                                                                           38, 1997         17 Apr 1997   1 July 1997 (s 1‑2)
Taxation Laws Amendment (Private Health Insurance Incentives) Act 1997                                                                                                   56, 1997         30 Apr 1997   Sch 2 (items 7–10): 1 July 1997 (s 2(4))                                                                                                                                                                                                                                                                                                                                     Sch 2 (item 10)
Taxation Laws Amendment Act (No. 2) 1997                                                                                                                                 95, 1997         30 June 1997  s 4 and Sch 3 (items 15–18): 30 June 1997 (s 2(1))
as amended by
Taxation Laws (Technical Amendments) Act 1998                                                                                                                            41, 1998         4 June 1998   Sch 6 (items 23, 24): 4 June 1998 (s 2(14))                                                                                                                                                                                                                                                                                                                                  —
Tax Laws Amendment (2010 Measures No. 2) Act 2010                                                                                                                        75, 2010         28 June 2010  Sch 6 (item 50): 29 June 2010 (s 2(1) item 9)                                                                                                                                                                                                                                                                                                                                —
Tax Law Improvement Act 1997                                                                                                                                             121, 1997        8 July 1997   s 4: 8 July 1997 (s 2(1))                                                                                                                                                                                                                                                                                                                                                    s 4 and Sch 5 (item 24)
                                                                                                                                                                                                        Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9