Senate

Taxation Laws Amendment Bill (No. 2) 2002

Revised Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)

Chapter 11 Technical amendments

Outline of chapter

11.1 Schedule 12 to this bill makes a number of technical amendments to the ITAA 1936, the ITAA 1997 and other tax-related legislation.

Detailed explanation of new law

11.2 A number of minor technical amendments are made to:

the Crimes (Taxation Offences) Act 1980 ;
the Fringe Benefits Tax Assessment Act 1986 ;
the ITAA 1936;
the ITAA 1997;
the International Tax Agreements Act 1953 ;
the Taxation Administration Act 1953 ; and
various amending Acts.

[Schedule 12, items 1 to 94]

11.3 The amendments, which are self-explanatory, primarily:

correct typographical errors;
renumber incorrect section references;
correct incorrect cross-references;
repeal redundant provisions; and
correct asterisks.

Application and transitional provisions

11.4 The amendments have various dates of effect which are detailed in section 2 of this bill.


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