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Taxation Laws Amendment Act (No. 2) 2002

No. 57, 2002

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

Contents
1 Short title...................................
2 Commencement...............................
3 Schedule(s)..................................

Schedule 1—Company rate changes (franking account consequentials)
Income Tax Assessment Act 1936

Schedule 2—Friendly societies
Income Tax Assessment Act 1997

Schedule 3—Prescribed dual residents
Income Tax Assessment Act 1936

Schedule 4—Refundable tax offsets

Part 1—Certain trustees and beneficiaries
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997

Part 2—Non‑complying superannuation funds and non‑complying ADFs
Income Tax Assessment Act 1997

Schedule 5—Franking rebate on indirect distributions to exempt institutions
Income Tax Assessment Act 1936

Schedule 6—Tax rebate for low income aged persons
Income Tax Assessment Act 1936

Schedule 7—Demutualisation of Tower Corporation
Income Tax Assessment Act 1997

Schedule 8—Minor amendments of Medicare Levy Act 1986
Medicare Levy Act 1986

Schedule 9—Income tax deductions for gifts

Part 1—Income Tax Assessment Act 1936

Part 2—Income Tax Assessment Act 1997

Part 3—Application of amendments

Schedule 10—Demutualisation of mutual entities other than insurance companies
Income Tax Assessment Act 1936

Schedule 11—Same asset roll‑over
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997

Schedule 12—Technical amendments

Part 1—Amendments of Principal Acts
Crimes (Taxation Offences) Act 1980
Fringe Benefits Tax Assessment Act 1986
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
International Tax Agreements Act 1953
Taxation Administration Act 1953

Part 2—Amendments of amending Acts
Aged Care (Consequential Provisions) Act 1997
A New Tax System (Indirect Tax and Consequential Amendments) Act 1999
A New Tax System (Pay As You Go) Act 1999
A New Tax System (Tax Administration) Act 1999
Income Tax (Consequential Amendments) Act 1997
New Business Tax System (Capital Allowances—Transitional and Consequential) Act 2001
New Business Tax System (Miscellaneous) Act (No. 2) 2000
Taxation Laws Amendment Act (No. 1) 1997
Taxation Laws Amendment Act (No. 1) 2001
Taxation Laws Amendment Act (No. 2) 1999
Taxation Laws Amendment Act (No. 3) 1997
Taxation Laws Amendment Act (No. 3) 1999
Taxation Laws Amendment Act (No. 3) 2001
Taxation Laws Amendment Act (No. 6) 2001
Taxation Laws Amendment (Company Law Review) Act 1998
Taxation Laws Amendment (Private Health Insurance) Act 1998
Taxation Laws Amendment (Research and Development) Act 2001
Taxation Laws Amendment (Trust Loss and Other Deductions) Act 1998
Tax Law Improvement Act 1997
Tax Law Improvement Act (No. 1) 1998

Part 3—Repeals
A New Tax System (Indirect Tax and Consequential Amendments) Act 1999
A New Tax System (Tax Administration) Act (No. 2) 2000
Financial Sector Reform (Consequential Amendments) Act 1998
Social Security and Veterans' Affairs Legislation Amendment (Pension Bonus Scheme) Act 1998
Taxation Laws Amendment Act (No. 1) 1998
Taxation Laws Amendment Act (No. 2) 2000
Taxation Laws Amendment Act (No. 3)