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Tax Laws Amendment (2005 Measures No. 2) Act 2005

No. 78, 2005

An Act to amend the law relating to taxation, and for related purposes

Contents
1 Short title
2 Commencement
3 Schedule(s)

Schedule 1—Simplified imputation system
Income Tax Assessment Act 1997

Schedule 2—CGT roll‑over for transfer of assets to superannuation funds with licensed trustees
Income Tax Assessment Act 1997

Schedule 3—Deducting expenditure on telecommunications rights

Part 1—IRUs
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997

Part 2—Rights of access to telecommunications sites
Income Tax Assessment Act 1997

Schedule 4—Changing from annual to quarterly payment of PAYG instalments
Taxation Administration Act 1953

Schedule 5—Deductible gift recipients
Income Tax Assessment Act 1997

Schedule 6—Goods and services tax and real property
A New Tax System (Goods and Services Tax) Act 1999
Taxation Administration Act 1953

Schedule 7—Superannuation and family law
Income Tax Assessment Act 1936

Schedule 8—Worker entitlement funds
Fringe Benefits Tax Assessment Act 1986

Tax Laws Amendment (2005 Measures No. 2) Act 2005

No. 78, 2005

An Act to amend the law relating to taxation, and for related purposes

[Assented to 29 June 2005]

The Parliament of Australia enacts: