Document ID: chunk:federal_register_of_legislation:C2010C00184:front:0:p1
Version: federal_register_of_legislation:C2010C00184
Segment Type: other
Provision Reference: 
Character Range: 0–3174

Tax Laws Amendment (2007 Measures No. 4) Act 2007

Act No. 143 of 2007 as amended

This compilation was prepared on 9 March 2010

[This Act was amended by Act No. 8 of 2010]

Amendments from Act No. 8 of 2010
[Schedule 2 (item 25) repealed item 217 of Schedule 1
Schedule 2 (item 26) repealed item 42 of Schedule 4
Schedule 2 (items 25 and 26) commenced on 1 March 2010]

Prepared by the Office of Legislative Drafting and Publishing,
Attorney‑General's Department, Canberra

Contents
1 Short title
2 Commencement
3 Schedule(s)

Schedule 1—New foreign income tax offset rules

Part 1—Main amendments
Income Tax Assessment Act 1997

Part 2—FIF income
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997

Part 3—Transitional
Income Tax (Transitional Provisions) Act 1997

Part 4—Consequential and other amendments
A New Tax System (Goods and Services Tax) Act 1999
Bank Integration Act 1991
Fringe Benefits Tax Assessment Act 1986
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
International Tax Agreements Act 1953
Taxation Administration Act 1953
Taxation (Interest on Overpayments and Early Payments) Act 1983

Part 5—Application

Part 6—Savings provisions

Part 7—Sunsetting
Income Tax (Transitional Provisions) Act 1997

Schedule 2—Exchange of membership interests in MDOs

Part 1—Amendments
Income Tax Assessment Act 1997

Part 2—Application of amendments

Schedule 3—Investment by superannuation funds in instalment warrants
Superannuation Industry (Supervision) Act 1993

Schedule 4—Trustee beneficiary reporting rules

Part 1—Main amendments
Income Tax Assessment Act 1936

Part 2—Consequential amendments
Income Tax Assessment Act 1936
Taxation Administration Act 1953

Part 3—Repeal of Acts
A New Tax System (Ultimate Beneficiary Non‑disclosure Tax) Act (No. 1) 1999
A New Tax System (Ultimate Beneficiary Non‑disclosure Tax) Act (No. 2) 1999

Part 4—Application and transitional

Schedule 5—Superannuation amendments

Part 1—Main amendments
Income Tax Assessment Act 1997
Income Tax (Former Non‑resident Superannuation Funds) Act 1994
Income Tax (Transitional Provisions) Act 1997
Retirement Savings Accounts Act 1997
Superannuation Industry (Supervision) Act 1993
Superannuation Legislation Amendment (Simplification) Act 2007
Taxation Administration Act 1953

Part 2—Technical corrections
Income Tax Assessment Act 1997
Taxation Administration Act 1953

Part 3—Application

Schedule 6—Specific listings of deductible gift recipients
Income Tax Assessment Act 1997

Schedule 7—Minor amendments

Part 1—Main amendments
A New Tax System (Australian Business Number) Act 1999
A New Tax System (Goods and Services Tax) Act 1999
Crimes (Taxation Offences) Act 1980
Fringe Benefits Tax Assessment Act 1986
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Income Tax (Dividends, Interest and Royalties Withholding Tax) Act 1974
Income Tax Rates Act 1986
Income Tax (Transitional Provisions) Act 1997
Taxation Administration Act 1953
Taxation (Interest on Overpayments and Early Payments) Act 1983

Part 2—Penalty unit conversion

Schedule 8—Family trusts
Income Tax Assessment Act