Document ID: chunk:federal_register_of_legislation:C2010C00691:schedule:1:p1
Version: federal_register_of_legislation:C2010C00691
Segment Type: schedule
Provision Reference: sch 1 (pt 1/10)
Character Range: 146771–149526

Schedule 1

  144. Schedule 1 to the Principal Act is amended:
  (a) by inserting after Item 144 of the Table of Contents the following Item:
"144A. Exempt child care bodies";
  (b) by inserting after Item 163 in the Table of Contents the following
Item:
  "163A. RSPCA";
  (c) by inserting after Item 144 the following Item:
  "Item 144A: (Exempt child care bodies)
Goods for use by an exempt child care body if the goods are for use by the
body mainly:
  (a) if the body is covered by subsection 3B(1)-in  providing one or more of
the kinds of child care covered by that subsection; or
  (b) if the body is covered by subsection 3B(3)-in organising, supporting and
monitoring the provision of family day care.";
  (d) by inserting after Item 163 the following Item:
  "Item 163A:(RSPCA)
Goods for use by a society mentioned in any of items 4.2.6 to 4.2.14
        (inclusive) of table 4 in subsection 78(4) of the Income Tax Assessment Act
1936 mainly in carrying out activities, other than commercial activities,
associated with the inspectorial functions of the organisation or the
operation of animal shelters by the organisation.".

TAXATION LAWS AMENDMENT ACT (No. 3) 1993No. 118, 1993
- SECT 145
Application

  145. The amendments made by this Part apply to dealings with goods after the
commencement of this section.

TAXATION LAWS AMENDMENT ACT (No. 3) 1993No. 118, 1993
- SECT 146
Transitional

  146. The Sales Tax Assessment Act 1992 applies in relation to dealings with
goods on or after 13 March 1993 and before the commencement of this Part as if
the following credit ground were added at the end of Table 3 in Schedule 1 to
that Act:
  "CR23
    Transitional credit for exemption Item 163A
      Claimant has borne tax on a tax-bearing dealing with goods. The
      claimant was not entitled to quote for the dealing, but would
      have been if exemption Item 163A had been in force at the time
      of the dealing.
        the tax borne
          at the commencement of Part 9 of the Taxation Laws
          Amendment Act (No. 3) 1993".

PART 10 - AMENDMENT OF THE SUPERANNUATION GUARANTEE (ADMINISTRATION)
          ACT 1992

Division 1 - Preliminary

TAXATION LAWS AMENDMENT ACT (No. 3) 1993No. 118, 1993
- SECT 147
Principal Act

  147. In this Part, "Principal Act" means the Superannuation Guarantee
(Administration) Act 1992.*9*
Superannuation Guarantee (Administration) Act 1992
*9* No. 111, 1992, as amended.  For previous amendments, see No. 208, 1992;
and No. 7, 1993.

TAXATION LAWS AMENDMENT ACT (No. 3) 1993No. 118, 1993
- SECT 148
Object of Part

  148. The object of this Part is to allow the shortfall component of an
amount of superannuation guarantee charge to be paid to a complying approved
deposit fund.

Division