New Business Tax System (Alienated Personal Services Income) Tax Imposition Act (No. 2) 2000
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New Business Tax System (Alienated Personal Services Income) Tax Imposition Act (No. 2) 2000
No. 88, 2000
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New Business Tax System (Alienated Personal Services Income) Tax Imposition Act (No. 2) 2000
No. 88, 2000
An Act to implement the New Business Tax System by imposing tax on certain alienated personal services payments, and for related purposes
Contents
1 Short title...................................
2 Commencement...............................
3 Imposition..................................
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New Business Tax System (Alienated Personal Services Income) Tax Imposition Act (No. 2) 2000
No. 88, 2000
An Act to implement the New Business Tax System by imposing tax on certain alienated personal services payments, and for related purposes
[Assented to 30 June 2000]
The Parliament of Australia enacts:
1 Short title
This Act may be cited as the New Business Tax System (Alienated Personal Services Income) Tax Imposition Act (No. 2) 2000.
2 Commencement
This Act commences on the day on which it receives the Royal Assent.
3 Imposition
Tax payable in accordance with section 13‑5 in Schedule 1 to the Taxation Administration Act 1953 is imposed by this Act.
[Minister’s second reading speech made in—
House of Representatives on 13 April 2000
Senate on 5 June 2000]
(64/00)