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Tax and Superannuation Laws Amendment (2014 Measures No. 6) Act 2014

No. 133, 2014

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

Contents
1 Short title
2 Commencement
3 Schedules
4 Amendment of assessments
Schedule 1—Roll‑overs for business restructures
Part 1—Main amendments
Income Tax Assessment Act 1997
Part 2—Consequential amendments
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Petroleum Resource Rent Tax Assessment Act 1987
Taxation Administration Act 1953
Part 3—Rights under arrangements
Division 1—Disposals by a trust to a company
Income Tax Assessment Act 1997
Division 2—Transfers between certain trusts
Income Tax Assessment Act 1997
Part 4—Application and transitional provisions
Income Tax (Transitional Provisions) Act 1997
Schedule 2—MIT withholding regime for foreign pension funds
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Schedule 3—Income tax exemption for Force Posture Initiatives
Income Tax Assessment Act 1936
Schedule 4—Fuel tax credits
Fuel Tax Act 2006
Schedule 5—Energy Grants (Cleaner Fuels) Scheme
Energy Grants (Cleaner Fuels) Scheme Regulations 2004

Tax and Superannuation Laws Amendment (2014 Measures No. 6) Act 2014
No. 133, 2014

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

[Assented to 12 December 2014]

The Parliament of Australia enacts: