Document ID: chunk:federal_register_of_legislation:C2010C00406:front:0
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Tax Laws Amendment (2009 Measures No. 4) Act 2009

Act No. 88 of 2009 as amended

This compilation was prepared on 9 June 2010
taking into account amendments up to Act No. 56 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)
4 Amendment of assessments

Schedule 1—Research and development
Income Tax Assessment Act 1936

Schedule 2—Private ancillary funds

Part 1—Amendments commencing on 1 October 2009
A New Tax System (Australian Business Number) Act 1999
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Taxation Administration Act 1953

Part 2—Amendments commencing on 1 January 2010
Income Tax Assessment Act 1997
Taxation Administration Act 1953

Part 3—Transitional provisions
Division 1—Preliminary
Division 2—Declared prescribed private funds
Division 3—Transitional private ancillary funds

Schedule 3—Demutualisation of friendly society health or life insurers

Part 1—Main amendment
Income Tax Assessment Act 1997

Part 2—Related amendments
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997

Schedule 4—Consolidation: application of losses with nil available fraction
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997

Schedule 5—Minor amendments

Part 1—References to Ministers, Departments and Secretaries
Division 1—Amendments commencing on Royal Assent
Excise Act 1901
Excise Tariff Act 1921
Fringe Benefits Tax (Application to the Commonwealth) Act 1986
Fringe Benefits Tax Assessment Act 1986
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Petroleum Resource Rent Tax Assessment Act 1987
Superannuation Contributions Tax (Application to the Commonwealth) Act 1997
Taxation Administration Act 1953
Division 2—Other amendments
Income Tax Assessment Act 1997
Taxation Administration Act 1953

Part 2—Repeal of Part IV of the Taxation Administration Act 1953
Administrative Decisions (Judicial Review) Act 1977
Banking Act 1959
Taxation Administration Act 1953

Part 3—Amendments relating to foreign income tax offsets and foreign losses
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997

Part 4—Other amendments
A New Tax System (Australian Business Number) Act 1999
Fringe Benefits Tax Assessment Act 1986
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
International Tax Agreements Act 1953
Tax Laws Amendment (2007 Measures No. 5) Act 2007

Part 5—Transitional provision

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