Document ID: chunk:federal_register_of_legislation:C2010C00499:front:0:p1
Version: federal_register_of_legislation:C2010C00499
Segment Type: other
Provision Reference: 
Character Range: 0–3175

Taxation Laws Amendment Act (No. 1) 2004

Act No. 101 of 2004 as amended

This compilation was prepared on 6 July 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—Second World War payments

Part 1—Amendments
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997

Part 2—Application of amendments

Schedule 2—Specific gift recipients
Income Tax Assessment Act 1997

Schedule 3—Gifts and covenants
Income Tax Assessment Act 1997

Schedule 4—Amendment of the Crimes (Taxation Offences) Act 1980

Part 1—Clarifying application of Parts I and II of that Act
Crimes (Taxation Offences) Act 1980

Part 2—Application of the Criminal Code
Crimes (Taxation Offences) Act 1980

Schedule 5—Consolidation: transitional foreign loss makers
Income Tax (Transitional Provisions) Act 1997

Schedule 6—Goods and services tax: interaction with consolidation regime
A New Tax System (Goods and Services Tax) Act 1999

Schedule 7—Imputation for life insurance companies
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997

Schedule 8—Overseas forces tax offsets
Income Tax Assessment Act 1936

Schedule 9—Roll‑over for FSR transitions

Part 1—Amendments
Income Tax Assessment Act 1997

Part 2—Application of amendments

Schedule 10—Foreign hybrids

Part 1—Amendment of the Income Tax Assessment Act 1936

Part 2—Amendment of the Income Tax Assessment Act 1997

Part 3—Amendment of the Income Tax (Transitional Provisions) Act 1997

Schedule 11—Technical amendments

Part 1—Amendments commencing on 16 July 1999
Income Tax Assessment Act 1936

Part 2—Amendments commencing on 22 December 1999
Division 1—Withholding from mining payments
Taxation Administration Act 1953
Division 2—Administrative penalties
Taxation Administration Act 1953
Division 3—Correcting cross‑reference
Taxation Administration Act 1953
Division 4—Interest on overpayments
Taxation (Interest on Overpayments and Early Payments) Act 1983

Part 3—Amendments commencing on 30 June 2000
Division 1—Life assurance company definition
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Superannuation Contributions Tax (Assessment and Collection) Act 1997
Division 2—Disallowance of deductions
Income Tax Assessment Act 1936
Division 3—Deductions for life assurance premiums
Income Tax Assessment Act 1936

Part 4—Amendments commencing on 1 July 2000
Division 1—Mutual life assurance company definition
Income Tax Assessment Act 1936
Income Tax Rates Act 1986
Division 2—Due date for income tax
Income Tax Assessment Act 1936
Division 3—Repeal of various redundant provisions
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Division 4—SGIOs
Income Tax Assessment Act 1936
Division 5—Registered organizations
Income Tax Assessment Act 1936