Document ID: chunk:federal_register_of_legislation:C2010C00583:front:0
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Taxation Laws Amendment Act (No. 6) 2003

Act No. 67 of 2003 as amended

This compilation was prepared on 16 August 2010
taking into account amendments up to Act No. 75 of 2010

The text of any of those amendments not in force
on that date is appended in the Notes section

The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section

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

Contents
1 Short title [see Note 1]
2 Commencement
3 Schedule(s)

Schedule 1—Medicare levy and Medicare levy surcharge low income thresholds
Medicare Levy Act 1986
A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999

Schedule 3—Consolidation: treatment of linked assets and liabilities
Income Tax Assessment Act 1997

Schedule 4—Consolidation: partnerships
Income Tax Assessment Act 1997

Schedule 5—Consolidation: transitional foreign‑held membership structures
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997

Schedule 6—Consolidation: application of rules to MEC groups
Income Tax (Transitional Provisions) Act 1997

Schedule 7—Consolidation: general application provision
Income Tax (Transitional Provisions) Act 1997

Schedule 8—Technical corrections
New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002

Schedule 9—Release from particular liabilities in cases of serious hardship

Part 1—Main amendments
Taxation Administration Act 1953

Part 2—Consequential amendments
Administrative Appeals Tribunal Act 1975
Fringe Benefits Tax Assessment Act 1986
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997

Part 3—Transitional and application provisions

Schedule 10—Trans‑Tasman triangular imputation

Part 1—Main amendment
Income Tax Assessment Act 1997

Part 2—Related amendments
Division 1—Consequential amendments
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Division 2—Amendments contingent on imputation for co‑operative companies
Taxation Laws Amendment Act (No. 3) 2003
Division 3—Amendments contingent on taxation of financial arrangements
Income Tax Assessment Act 1997
Division 4—Application and transitional provisions
Income Tax (Transitional Provisions) Act 1997

Schedule 11—GST amendments relating to compulsory third party schemes
A New Tax System (Goods and Services Tax) Act 1999
A New Tax System (Goods and Services Tax Transition) Act 1999

Schedule 12—New deductible gift recipient category
Income Tax Assessment Act 1997

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