Document ID: chunk:federal_register_of_legislation:C2004C00958:front:0:p1
Version: federal_register_of_legislation:C2004C00958
Segment Type: other
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Tax Law Improvement Act (No. 1) 1998

Act No. 46 of 1998 as amended

This compilation was prepared on 28 October 2003

[This Act was amended by Act No. 57 of 2002
and Act No. 101 of 2003]

Amendments from Act No. 57 of 2002

[Schedule 12 (item 66) amended Item 373 of Schedule 2
Schedule 12 (item 67) amended Item 374 of Schedule 2
Schedule 12 (item 68) amended Heading to Item 519 of Schedule 2
Schedule 12 (item 84) repealed Items 95 and 466 of Schedule 2
Schedule 12 (item 85) repealed Items 3 and 18 of Schedule 3
Schedule 12 (items 66‑68) commenced on 22 June 1998

Schedule 12 (items 84 and 85) commenced on 3 July 2002]

Amendments from Act No. 101 of 2003

[Schedule 6 (item 44) repealed Item 94 of Schedule 2
Schedule 6 (item 45) repealed Item 11 of Schedule 6

Schedule 6 (items 44 and 45) commenced on 22 June 1998]

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

Contents

1 Short title
2 Commencement
3 Schedules
4 Application of amendments

Schedule 1—Amendment of the Income Tax Assessment Act 1997

Schedule 2—CGT (new Parts 3‑1, 3‑3 and 3‑5)

Part 1—Amendment of the Income Tax (Transitional Provisions) Act 1997

Part 2—Consequential amendment of the Income Tax Assessment Act 1997

Part 3—Consequential amendment of the Income Tax Assessment Act 1936

Part 4—Consequential amendment of other Acts
Australian Industry Development Corporation Act 1970

Bank Integration Act 1991

Civil Aviation Legislation Amendment Act 1995

Commonwealth Serum Laboratories Act 1961

Defence Act 1903

Federal Airports Corporation Act 1986

Financial Corporations (Transfer of Assets and Liabilities) Act 1993

Income Tax Rates Act 1986

Industry Research and Development Act 1986

Transport Legislation Amendment (Search and Rescue Service) Act 1997

Schedule 3—Company bad debts

Part 1—Amendment of the Income Tax (Transitional Provisions) Act 1997

Part 2—Consequential amendment of the Income Tax Assessment Act 1997

Part 3—Consequential amendment of the Income Tax Assessment Act 1936

Part 4—Consequential amendment of other Acts
Commonwealth Bank Sale Act 1995

Financial Corporations (Transfer of Assets and Liabilities) Act 1993

Schedule 4—Intellectual property (new Division 373)

Part 1—Amendment of the Income Tax (Transitional Provisions) Act 1997

Part 2—Consequential amendment of the Income Tax Assessment Act 1997

Part 3—Consequential amendment of the Income Tax Assessment Act 1936

Schedule 5—Horticultural plants (new Subdivision 387‑C)

Part 1—Amendment of the Income Tax (Transitional Provisions) Act 1997

Part 2—Consequential amendment of the Income Tax Assessment Act 1997

Part 3—Consequential amendment of the Income Tax Assessment Act 1936

Schedule 6—Averaging primary producers' tax liability (new Division 392)

Part 1—Amendment of the Income Tax (Transitional Provisions) Act 1997

Part 2—Consequential amendment of the Income Tax Assessment Act 1997

Part 3—Consequential amendment