Document ID: chunk:federal_register_of_legislation:C2005C00530:section:9
Version: federal_register_of_legislation:C2005C00530
Segment Type: section
Provision Reference: s 9
Character Range: 10406–13863

9  Act does not impose tax on property of State

 (1) Without limiting section 7, this Act does not impose a tax on property of any kind belonging to a State.

 (2) In this section:

property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.
Notes to the Superannuation Contributions Tax Imposition Act 1997

Note 1

The Superannuation Contributions Tax Imposition Act 1997 as shown in this compilation comprises Act No. 72, 1997 amended as indicated in the Tables below.

For all relevant information pertaining to application, saving or transitional provisions see Table A.

Table of Acts
Act                                                              Number     Date          Date of commencement                                 Application, saving or transitional provisions
                                                                 and year   of Assent
Superannuation Contributions Tax Imposition Act 1997             72, 1997   5 June 1997   5 June 1997
Superannuation Contributions Tax Imposition Amendment Act 1997   186, 1997  7 Dec 1997    Schedule 1: 5 June 1997 (a) Remainder: Royal Assent  —
Taxation Laws Amendment (Superannuation) Act (No. 2) 2002        51, 2002   29 June 2002  Schedule 1 (items 189, 190): 1 July 2003             Sch. 1 (item
                                                                                          Schedule 1 (item 202(5), (6)): Royal Assent          202(5), (6))
Superannuation (Surcharge Rate Reduction) Amendment Act 2003     112, 2003  12 Nov 2003   Schedule 1: 1 July 2003                              Sch. 1 (item 32)
                                                                                          Remainder: Royal Assent
Superannuation Budget Measures Act 2004                          106, 2004  30 June 2004  30 June 2004                                         Sch. 2 (item 11(1))
Superannuation Laws Amendment (Abolition of Surcharge) Act 2005  102, 2005  12 Aug 2005   12 Aug 2005                                          —

(a) The Superannuation Contributions Tax Imposition Act 1997 was amended by Schedule 1 only of the Superannuation Contributions Tax Imposition Amendment Act 1997, subsection 2(2) of which provides as follows:
 (2) Schedule 1 is taken to have commenced on 5 June 1997, immediately after the commencement of the Superannuation Contributions Tax Imposition Act 1997.

Table of Amendments
ad. = added or inserted      am. = amended      rep. = repealed      rs. = repealed and substituted
Provision affected                                                                                   How affected
Note to s. 4...............                                                                          ad. No. 102, 2005
S. 5....................                                                                             am. No. 186, 1997; No. 112, 2003; No. 106, 2004; No. 102, 2005
S. 6....................                                                                             am. No. 51, 2002
Subhead. to s. 7(1).........                                                                         am. No. 112, 2003; No. 102, 2005
S. 7....................                                                                             am. No. 112, 2003; No. 102, 2005

Table A

Application, saving or transitional provisions

Taxation Laws Amendment (Superannuation) Act (No. 2) 2002 (No. 51, 2002)