Document ID: chunk:federal_register_of_legislation:C2010C00691:body:0:p5
Version: federal_register_of_legislation:C2010C00691
Segment Type: other
Provision Reference: 
Character Range: 11159–13754

Division 2 - Amendment of the Income Tax Assessment Act 1936
177. Principal Act
178. Exemptions
179. Application of amendment
Division 3 - Amendment of the Fringe Benefits Tax Assessment Act
1986
180. Principal Act
181. Rebate for certain non-profit employers etc.
182. Application of amendment
TAXATION LAWS AMENDMENT ACT (No. 3) 1993No. 118, 1993 - LONG TITLE

               An Act to amend the law relating to taxation

PART 1 - PRELIMINARY

TAXATION LAWS AMENDMENT ACT (No. 3) 1993No. 118, 1993
- SECT 1
Short title [see Note 1]

  1. This Act may be cited as the Taxation Laws Amendment Act (No. 3) 1993.

TAXATION LAWS AMENDMENT ACT (No. 3) 1993No. 118, 1993
- SECT 2
Commencement [see Note 1]

  2.(1) Subject to this section, this Act commences on the day on which it
receives the Royal Assent.
  (2) Sections 125, 132 and 133 are taken to have commenced on 1 July 1991.
  (3) Sections 129 and 131 are taken to have commenced on 1 July 1993.
  (4) Division 3 of Part 10 and Part 11 commence on whichever is the later of
the following days:
  (a) the date of commencement of Part 3 of the Superannuation Industry
(Supervision) Act 1993;
  (b) the day after the date of commencement of this section.
  (5) Division 3 of Part 14 commences immediately after the commencement of
the Taxation Laws Amendment (Fringe Benefits Tax Measures) Act 1992.

PART 2 - AMENDMENT OF THE CRIMES (TAXATION OFFENCES) ACT 1980

TAXATION LAWS AMENDMENT ACT (No. 3) 1993No. 118, 1993
- SECT 3
Principal Act

  3. In this Part, "Principal Act" means the Crimes (Taxation Offences) Act
1980.*1*
Crimes (Taxation Offences) Act 1980
*1* No. 156, 1980, as amended.  For previous amendments, see No. 123, 1984;
No. 47, 1985; Nos. 41, 48, 76 and 154, 1986; Nos. 58, 61, 140 and 145, 1987;
No.  97, 1988; Nos 20, 58 and 60, 1990; Nos 92 and 118, 1992; and Nos 18 and
32, 1993.

TAXATION LAWS AMENDMENT ACT (No. 3) 1993No. 118, 1993
- SECT 4
Object of Part

  4. The object of this Part is to update cross-references in the Principal
Act to certain prescribed payment system provisions of the income tax law.

TAXATION LAWS AMENDMENT ACT (No. 3) 1993No. 118, 1993
- SECT 5
Interpretation

  5. Section 3 of the Principal Act is amended by omitting "221YHD(1) or (1D)"
from paragraph (g) of the definition of "income tax" in subsection (1) and
substituting "221YHDC(2)".

TAXATION LAWS AMENDMENT ACT (No. 3) 1993No. 118, 1993
- SECT 6
Application of amendments

  6. The amendments made by this Part apply in relation to prescribed payments
made after the commencement of this section.

PART 3 - AMENDMENT OF THE FRINGE