Income Tax Assessment Act 1936
full-source-retrieval-0145Document excerpt 145
| — | | Tax and Superannuation Laws Amendment (2015 Measures No. 6) Act 2016 | 10, 2016 | 25 Feb 2016 | Sch 2 (items 2, 30): 26 Feb 2016 (s 2(1) item 4) | Sch 2 (item 30) | | Omnibus Repeal Day (Autumn 2015) Act 2016 | 47, 2016 | 5 May 2016 | Sch 6 (items 8–15, 19–25): 6 May 2016 (s 2(1) item 8) | Sch 6 (items 19–25) | | Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 | 53, 2016 | 5 May 2016 | Sch 3 (item 1), Sch 5 (items 1, 3, 6–28, 75), Sch 6 (items 1–20) and Sch 8 (item 1): 5 May 2016 (s 2(1) items 2, 4) | Sch 5 (item 75) and Sch 8 (item 1) | | as amended by | | | | | | Treasury Laws Amendment (2018 Measures No. 5) Act 2019 | 15, 2019 | 12 Mar 2019 | Sch 1 (items 34–46): 1 Apr 2019 (s 2(1) item 2) | Sch 1 (item 46) | | Tax Laws Amendment (Tax Incentives for Innovation) Act 2016 | 54, 2016 | 5 May 2016 | Sch 1 (items 2–11, 19): 1 July 2016 (s 2(1) item 2) | Sch 1 (item 19) | | Budget Savings (Omnibus) Act 2016 | 55, 2016 | 16 Sept 2016 | Sch 15 (items 2, 3, 5): 1 Jan 2017 (s 2(1) item 17) Sch 23 (items 37–39, 41–43): 1 Oct 2016 (s 2(1) item 25) | Sch 15 (item 5) and Sch 23 (items 41, 43) | | Statute Update Act 2016 | 61, 2016 | 23 Sept 2016 | Sch 1 (item 296) and Sch 3 (items 24, 25): 21 Oct 2016 (s 2(1) item 1) | — | | Higher Education Support Legislation Amendment (2016 Measures No. 1) Act 2016 | 74, 2016 | 23 Nov 2016 | Sch 2 (items 19–23): 24 Nov 2016 (s 2(1) item 6) | Sch 2 (items 20–23) | | Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 | 81, 2016 | 29 Nov 2016 | Sch 10 (items 66–71, 93): 1 Jan 2017 (s 2(1) item 6) | Sch 10 (item 93) | | Tax and Superannuation Laws Amendment (2016 Measures No. 2) Act 2017 | 15, 2017 | 28 Feb 2017 | Sch 4 (items 1–3, 7, 8): never commenced (s 2(1) items 5–7) Sch 4 (items 20–25): 1 Apr 2017 (s 2(1) item 8) | Sch 4 (item 8) | | Treasury Laws Amendment (2016 Measures No. 1) Act 2017 | 25, 2017 | 4 Apr 2017 | Sch 4 (items 1, 2): 5 Apr 2017 (s 2(1) item 6) | — | | Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act 2017 | 27, 2017 | 4 Apr 2017 | Sch 1 (items 2–6, 8–13, 52): 1 July 2017 (s 2(1) items 2, 4) Sch 1 (item 7): never commenced (s 2(1) item 3) | Sch 1 (item 52) | | Veterans’ Affairs Legislation Amendment (Budget Measures) Act 2017 | 59, 2017 | 22 June 2017 | Sch 1 (item 25): 1 July 2017 (s 2(1) item 4) | — | | Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures No. 1) Act 2017 | 132, 2017 | 13 Dec 2017 | Sch 1 (item 26): 1 July 2018 (s 2(1) item 2) | — | | Statute Update (Smaller Government) Act 2018 | 4, 2018 | 20 Feb 2018 | Sch 6 (items 4–8, 27): 21 Feb 2018 (s 2(1) item 1) | Sch 6 (item 27) | | Treasury Laws Amendment (Junior Minerals Exploration Incentive) Act 2018 | 15, 2018 | 28 Mar 2018 | Sch 1 (items 7–10, 65–67): 1 Apr 2018 (s 2(1) items 2, 4) Sch 1 (items 29–41, 68–73): repealed before commencing (s 2(1) items 3, 5) | Sch 1 (items 65–73) | | as amended by | | | | | | Treasury Laws Amendment (2021 Measures No. 4) Act 2021 | 72, 2021 | 30 June 2021 | Sch 2 (items 13–16): 1 July 2021 (s 2(1) item 3) | — | | Veterans’ Affairs Legislation Amendment (Veteran‑centric Reforms No. 1) Act 2018 | 17, 2018 | 28 Mar 2018 | Sch 2 (items 45, 46): 1 May 2018 (s 2(1) item 3) | — | | Treasury Laws Amendment (2018 Measures No. 1) Act 2018 | 23, 2018 | 29 Mar 2018 | Sch 1 (items 10, 11, 19, 57–59): 1 Apr 2018 (s 2(1) items 3, 8) Sch 1 (items 75–79): 30 Mar 2018 (s 2(1) item 9) | Sch 1 (items 19, 75–79) | | Social Services Legislation Amendment (Welfare Reform) Act 2018 | 26, 2018 | 11 Apr 2018 | Sch 1 (items 12, 13, 342–354), Sch 2 (items 1, 2, 82–93) and Sch 3 (items 3, 4, 98–111): 20 Mar 2020 (s 2(1) items 2, 4, 5) Sch 5 (items 26–31, 139–148): 20 Sept 2020 (s 2(1) item 8) Sch 6 (items 5, 63–72) and Sch 7 (items 1, 68–77): 1 Jan 2022 (s 2(1) items 10, 11) | Sch 1 (items 342–354), Sch 2 (items 82–93), Sch 3 (items 98–111), Sch 5 (items 139–148), Sch 6 (items 63–72) and Sch 7 (items 68–77) | | Treasury Laws Amendment (Personal Income Tax Plan) Act 2018 | 47, 2018 | 21 June 2018 | Sch 1 (item 5): 1 July 2018 (s 2(1) item 2) Sch 1 (item 10): repealed before commencing (s 2(1) item 3) | — | | as amended by | | | | | | Treasury Laws Amendment (A Tax Plan for the COVID‑19 Economic Recovery) Act 2020 | 92, 2020 | 14 Oct 2020 | Sch 1 (items 28, 30): 15 Oct 2020 (s 2(1) item 6) | — | | Corporations Amendment (Asia Region Funds Passport) Act 2018 | 61, 2018 | 29 June 2018 | Sch 2A (item 7): 18 Sept 2018 (s 2(1) item 2) | — | | Treasury Laws Amendment (Tax Integrity and Other Measures No. 2) Act 2018 | 84, 2018 | 24 Aug 2018 | Sch 1 (items 2–7, 15), Sch 2 (items 4, 5, 9, 10) and Sch 4 (item 1): 1 Oct 2018 (s 2(1) item 1) | Sch 1 (item 15) and Sch 2 (items 9, 10) | | Migration and Other Legislation Amendment (Enhanced Integrity) Act 2018 | 90, 2018 | 31 Aug 2018 | Sch 1 (items 6, 10): 13 Dec 2018 (s 2(1) item 1) | Sch 1 (item 10) | | Education and Other Legislation Amendment (VET Student Loan Debt Separation) Act 2018 | 116, 2018 | 25 Sept 2018 | Sch 1 (item 26): 1 July 2019 (s 2(1) item 2B) | — | | Treasury Laws Amendment (Tax Integrity and Other Measures) Act 2018 | 124, 2018 | 3 Oct 2018 | Sch 1: 1 Jan 2019 (s 2(1) item 1) | Sch 1 (item 3) | | Treasury Laws Amendment (2017 Enterprise Incentives No. 1) Act 2019 | 7, 2019 | 1 Mar 2019 | Sch 1 (items 14–32, 164): 1 Apr 2019 (s 2(1) item 1) | Sch 1 (items 22, 164) | | Treasury Laws Amendment (2018 Measures No. 4) Act 2019 | 8, 2019 | 1 Mar 2019 | Sch 6 (items 1, 2): 1 July 2018 (s 2(1) item 6) Sch 7 (item 1) and Sch 8 (items 12, 27–34): 1 Apr 2019 (s 2(1) items 7, 11) | Sch 6 (item 2) and Sch 8 (item 31) | | Treasury Laws Amendment (2018 Measures No. 5) Act 2019 | 15, 2019 | 12 Mar 2019 | Sch 1 (items 1, 46): 1 Apr 2019 (s 2(1) item 2) | Sch 1 (item 46) | | Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019 | 34, 2019 | 5 Apr 2019 | Sch 1 (items 15, 16), Sch 3 and Sch 4 (items 1, 2): 1 July 2019 (s 2(1) item 2) | Sch 1 (item 16) and Sch 3 (item 3) | | Treasury Laws Amendment (Mutual Reforms) Act 2019 | 37, 2019 | 5 Apr 2019 | Sch 2 (items 13–16): 6 Apr 2019 (s 2(1) item 1) | — | | Treatment Benefits (Special Access) (Consequential Amendments and Transitional Provisions) Act 2019 | 42, 2019 | 5 Apr 2019 | Sch 1 and Sch 2 (item 8): 6 Apr 2019 (s 2(1) item 2) | Sch 1 | | Treasury Laws Amendment (2019 Measures No. 1) Act 2019 | 49, 2019 | 5 Apr 2019 | Sch 4 (items 67–70): 1 July 2019 (s 2(1) item 12) | — | | Treasury Laws Amendment (Timor Sea Maritime Boundaries Treaty) Act 2019 | 59, 2019 | 7 Aug 2019 | Sch 2 (items 4–8): 30 Aug 2019 (s 2(1) item 2) | — | | Treasury Laws Amendment (Making Sure Multinationals Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019 | 65, 2019 | 13 Sept 2019 | Sch 1 (items 1–3, 17): 1 Oct 2019 (s 2(1) item 2) | Sch 1 (item 17) | | Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) Act 2019 | 95, 2019 | 28 Oct 2019 | Sch 1 and Sch 4 (items 1–4, 6): 1 Jan 2020 (s 2(1) item 2) | Sch 1 (item 5) and Sch 4 (item 6) | | Treasury Laws Amendment (2018 Measures No. 2) Act 2020 | 8, 2020 | 26 Feb 2020 | Sch 2 (items 18, 19): 1 Apr 2020 (s 2(1) item 3) | Sch 2 (item 19) | | Coronavirus Economic Response Package Omnibus (Measures No. 2) Act 2020 | 38, 2020 | 9 Apr 2020 | Sch 2 (items 1, 2): 9 Apr 2020 (s 2(1) item 4) | Sch 2 (item 2) | | Treasury Laws Amendment (2019 Measures No. 3) Act 2020 | 64, 2020 | 22 June 2020 | Sch 1: 1 July 2020 (s 2(1) item 2) Sch 3 (items 203–227, 325, 326): 1 Oct 2020 (s 2(1) item 6) | Sch 1 (item 3) and Sch 3 (items 325, 326) | | Treasury Laws Amendment (Registries Modernisation and Other Measures) Act 2020 | 69, 2020 | 22 June 2020 | Sch 2 (item 15): 4 Apr 2021 (s 2(1) item 6) | — | | Treasury Laws Amendment (A Tax Plan for the COVID‑19 Economic Recovery) Act 2020 | 92, 2020 | 14 Oct 2020 | Sch 1 (items 17, 24): 15 Oct 2020 (s 2(1) item 4) Sch 2 (items 4–15), Sch 3 (items 17–24, 40) and Sch 5 (items 1–10, 56): 1 Jan 2021 (s 2(1) item 7) | Sch 1 (item 24), Sch 3 (item 40) and Sch 5 (item 56) | | Social Services and Other Legislation Amendment (Omnibus) Act 2020 | 107, 2020 | 26 Nov 2020 | Sch 3 (item 1): 27 Nov 2020 (s 2(1) item 3) | — | | Treasury Laws Amendment (2020 Measures No. 6) Act 2020 | 141, 2020 | 17 Dec 2020 | Sch 4 (item 126): 4 Apr 2021 (s 2(1) item 13) | — | | Treasury Laws Amendment (2021 Measures No. 2) Act 2021 | 110, 2021 | 13 Sept 2021 | Sch 2 (items 1–7, 13–15): 1 Oct 2021 (s 2(1) item 2) | Sch 2 (item 13) | | Treasury Laws Amendment (2021 Measures No. 5) Act 2021 | 127, 2021 | 7 Dec 2021 | Sch 3 (item 32): 8 Dec 2021 (s 2(1) item 4) | — | | Veterans’ Affairs Legislation Amendment (Exempting Disability Payments from Income Testing and Other Measures) Act 2021 | 142, 2021 | 13 Dec 2021 | Sch 1 (items 10–14): 1 Jan 2022 (s 2(1) item 2) | Sch 1 (item 14) | | Corporate Collective Investment Vehicle Framework and Other Measures Act 2022 | 8, 2022 | 22 Feb 2022 | Sch 8 (items 39, 40, 43): 4 Apr 2021 (s 2(1) item 12) | Sch 8 (item 43) | | Treasury Laws Amendment (2022 Measures No. 1) Act 2022 | 35, 2022 | 9 Aug 2022 | Sch 3 (item 1): 1 Oct 2022 (s 2(1) item 4) | — | | Treasury Laws Amendment (2022 Measures No. 3) Act 2022 | 75, 2022 | 5 Dec 2022 | Sch 4 (items 1, 38): 1 July 2022 (s 2(1) item 4) | Sch 4 (item 38) | | Treasury Laws Amendment (2022 Measures No. 2) Act 2022 | 84, 2022 | 12 Dec 2022 | Sch 3 (items 18–27, 33): 1 Jan 2023 (s 2(1) item 2) | Sch 3 (item 33) | | Trade Support Loans Amendment Act 2023 | 61, 2023 | 21 Aug 2023 | Sch 1 (items 130, 131, 156–165): 1 Jan 2024 (s 2(1) item 1) | Sch 1 (items 156–165) | | Treasury Laws Amendment (Modernising Business Communications and Other Measures) Act 2023 | 69, 2023 | 14 Sept 2023 | Sch 1 (items 105–108): 1 Jan 2024 (s 2(1) item 3) | — | | Treasury Laws Amendment (2023 Law Improvement Package No. 1) Act 2023 | 76, 2023 | 20 Sept 2023 | Sch 2 (item 648): 20 Oct 2023 (s 2(1) item 2) | — | | Treasury Laws Amendment (2023 Measures No. 1) Act 2023 | 101, 2023 | 27 Nov 2023 | Sch 4 (items 1–5, 9–12): 1 Jan 2024 (s 2(1) item 6) | Sch 4 (item 9) | | Treasury Laws Amendment (Making Multinationals Pay Their Fair Share—Integrity and Transparency) Act 2024 | 23, 2024 | 8 Apr 2024 | Sch 2 (items 1, 2, 144, 146): 1 July 2024 (s 2(1) item 3) | Sch 2 (items 144, 146) | | Administrative Review Tribunal (Consequential and Transitional Provisions No. 1) Act 2024 | 38, 2024 | 31 May 2024 | Sch 1 (items 29, 30, 63): 14 Oct 2024 (s 2(1) item 2) | — | | Treasury Laws Amendment (Delivering Better Financial Outcomes and Other Measures) Act 2024 | 67, 2024 | 9 July 2024 | Sch 5 (items 41–43, 48): 1 Oct 2024 (s 2(1) item 10) | Sch 5 (item 48) | | Treasury Laws Amendment (Multinational—Global and Domestic Minimum Tax) (Consequential) Act 2024 | 134, 2024 | 10 Dec 2024 | Sch 1 (items 3–5, 65): 11 Dec 2024 (s 2(1) item 1) | Sch 1 (item 65) | | Treasury Laws Amendment (2024 Tax and Other Measures No. 1) Act 2024 | 135, 2024 | 10 Dec 2024 | Sch 3 (items 1–3): 1 Jan 2024 (s 2(1) item 4) | — | | Treasury Laws Amendment (Responsible Buy Now Pay Later and Other Measures) Act 2024 | 138, 2024 | 10 Dec 2024 | Sch 1 (item 1): 1 Jan 2024 (s 2(1) item 2) | — | | Future Made in Australia (Production Tax Credits and Other Measures) Act 2025 | 9, 2025 | 14 Feb 2025 | Sch 1 (items 8–13) and Sch 2 (items 2–11): 1 Apr 2025 (s 2(1) items 3, 5) Sch 1 (items 22–31): 1 Jan 2026 (s 2(1) item 4) | Sch 1 (item 13) | | Veterans’ Entitlements, Treatment and Support (Simplification and Harmonisation) Act 2025 | 17, 2025 | 20 Feb 2025 | Sch 8 (items 33–37): 1 July 2026 (s 2(1) item 6) | Sch 8 (item 37) | | Treasury Laws Amendment (Payday Superannuation) Act 2025 | 57, 2025 | 6 Nov 2025 | sch 1 (item 78): 1 July 2026 (s 2(1) item 1) | sch 1 (items 181, 183) |