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Tax Laws Amendment (2011 Measures No. 9) Act 2012

No. 12, 2012 as amended

Compilation start date:   28 June 2013

Includes amendments up to: Act No. 110, 2014

About this compilation

The compiled Act

This is a compilation of the Tax Laws Amendment (2011 Measures No. 9) Act 2012 as amended and in force on 28 June 2013. It includes any amendment affecting the compiled Act to that date.

This compilation was prepared on 22 October 2014.

The notes at the end of this compilation (the endnotes) include information about amending Acts and instruments and the amendment history of each amended provision.

Uncommenced provisions and amendments

If a provision of the compiled Act is affected by an uncommenced amendment, the text of the uncommenced amendment is set out in the endnotes.

Application, saving and transitional provisions for amendments

If the operation of an amendment is affected by an application, saving or transitional provision, the provision is identified in the endnotes.

Modifications

If a provision of the compiled Act is affected by a textual modification that is in force, the text of the modifying provision is set out in the endnotes.

Provisions ceasing to have effect

If a provision of the compiled Act has expired or otherwise ceased to have effect in accordance with a provision of the Act, details of the provision are set out in the endnotes.

Contents
1 Short title
2 Commencement
3 Schedule(s)
4 Amendment of assessments
Schedule 1—Form for portability of superannuation
Retirement Savings Accounts Act 1997
Superannuation Industry (Supervision) Act 1993
Schedule 2—Capital gains tax and certain business restructures
Part 1—Share and interest sale facilities for foreign interest holders in a restructure
Income Tax Assessment Act 1997
Part 2—CGT demerger relief
Income Tax Assessment Act 1997
Part 3—Roll‑overs for change of incorporation
Division 1—Main amendments
Income Tax Assessment Act 1997
Division 2—Consequential amendments
Income Tax Assessment Act 1997
Division 3—Application of amendments
Income Tax (Transitional Provisions) Act 1997
Schedule 3—GST financial supply provisions
Part 1—Increasing financial acquisitions threshold
A New Tax System (Goods and Services Tax) Act 1999
Part 2—Treatment of borrowings
A New Tax System (Goods and Services Tax) Act 1999
Part 3—Hire purchase agreements
A New Tax System (Goods and Services Tax) Act 1999
Schedule 4—New residential premises
Part 1—Amendments
A New Tax System (Goods and Services Tax) Act 1999
Part 2—Application of amendments
Schedule 5—Deductible gift recipients
Income Tax Assessment Act 1997
Schedule 6—Miscellaneous amendments
Part 1—Corrections to cross‑references
Division 1—Income Tax Assessment Act 1936
Division 2—Income Tax Assessment Act 1997
Division 3—Citizenship
Income Tax Assessment Act 1997
Tax Laws Amendment (2006 Measures No. 3) Act 2006
Division 4—Tax‑related liabilities
Income Tax Assessment Act 1997
Part 2—Repeal of references to Cultural Bequests