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Tax Laws Amendment (2009 Measures No. 6) Act 2010

No. 19, 2010

Compilation No. 7

Compilation date:   1 July 2020

Includes amendments up to: Act No. 49, 2020

Registered:    5 August 2020

About this compilation

This compilation

This is a compilation of the Tax Laws Amendment (2009 Measures No. 6) Act 2010 that shows the text of the law as amended and in force on 1 July 2020 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents
1 Short title
2 Commencement
3 Schedule(s)
Schedule 1—Abolishing trust cloning and providing a CGT roll‑over for certain trusts
Part 1—Removing trust cloning exception
Income Tax Assessment Act 1997
Part 2—Roll‑over for certain trusts
Income Tax Assessment Act 1997
Part 3—Other amendments
A New Tax System (Goods and Services Tax) Act 1999
Income Tax Assessment Act 1997
Schedule 2—Loss relief for merging superannuation funds
Part 1—Main amendment
Income Tax Assessment Act 1997
Part 2—Other amendments
Income Tax Assessment Act 1997
Part 3—Application provision
Schedule 3—Exempt annuity business of life insurance companies
Part 1—Amendments applying from 30 June 2000
Division 1—Amendment of the Income Tax Assessment Act 1997
Division 2—Consequential amendment
Tax Laws Amendment (2006 Measures No. 2) Act 2006
Part 2—Amendments applying from the 2007‑08 income year
Division 1—Amendment of the Income Tax Assessment Act 1997
Division 2—Consequential amendments
Superannuation Legislation