Document ID: chunk:federal_register_of_legislation:C2012A00126:section:2
Version: federal_register_of_legislation:C2012A00126
Segment Type: section
Provision Reference: s 2
Character Range: 729–5178

2  Commencement
 (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information
Column 1                                                                          Column 2                                                                                                                                                                              Column 3
Provision(s)                                                                      Commencement                                                                                                                                                                          Date/Details
1.  Sections 1 to 3 and anything in this Act not elsewhere covered by this table  The day this Act receives the Royal Assent.                                                                                                                                           13 September 2012
2.  Schedule 1, item 1                                                            The day this Act receives the Royal Assent.                                                                                                                                           13 September 2012
3.  Schedule 1, item 2                                                            The later of:                                                                                                                                                                         13 September 2012
                                                                                  (a) immediately after the commencement of the provision(s) covered by table item 2; and
                                                                                  (b) the time item 10 of Schedule 1 to the Tax Laws Amendment (Cross‑Border Transfer Pricing) Act (No. 1) 2012 commences.
                                                                                  However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur.
4.  Schedule 1, item 3                                                            The day this Act receives the Royal Assent.                                                                                                                                           Does not commence.
                                                                                  However, the provision(s) do not commence at all if item 9 of Schedule 1 to the Tax Laws Amendment (Cross‑Border Transfer Pricing) Act (No. 1) 2012 commences on or before that day.
5.  Schedule 1, items 4 to 15                                                     The day this Act receives the Royal Assent.                                                                                                                                           13 September 2012
6.  Schedule 1, item 16                                                           Immediately after the commencement of item 9 of Schedule 1 to the Tax Laws Amendment (Cross‑Border Transfer Pricing) Act (No. 1) 2012.                                                Does not commence.
                                                                                  However, the provision(s) do not commence at all if that item 9 commences on or before the day this Act receives the Royal Assent.
7.  Schedule 1, item 17                                                           The day this Act receives the Royal Assent.                                                                                                                                           13 September 2012
8.  Schedule 2                                                                    The day this Act receives the Royal Assent.                                                                                                                                           13 September 2012

Note:  This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.
 (2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.