Taxation Administration Act 1953

Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Ch 2 title inserted by No 73 of 2006 , s 3 and Sch 5 item 40, effective 1 July 2006.

Pt 2-10 applies to the 2000/2001 income year and later income years. If the Commissioner gives an entity an instalment rate before the start of the 2000/2001 income year, s 45-50 applies as if the rate had been given on the first day of that income year.

Heading to Subdiv 45-I amended by No 44 of 2000.

S 45-286 amended by No 53 of 2016, s 3 and Sch 6 items 64 and 65, by substituting " the condition in paragraph 275-10(3)(a) of the Income Tax Assessment Act 1997 " for " the condition in paragraph 12-400(1)(a) " in para (b) and substituting para (c), effective 5 May 2016. For application provision, see note under Division 12A heading. Para (c) formerly read:

(c) the trust is:

(i) a *managed investment trust for that income year; or

(ii) treated as a managed investment trust for that income year for the purposes of Division 275 of the Income Tax Assessment Act 1997 ; and

S 45-286 amended by No 90 of 2010, s 3 and Sch 5 item 5, by substituting " the condition in paragraph 12-400(1)(a) " for " the condition in item 1 of the table in subsection 12-400(1) " in para (b), effective 29 June 2010. For application and transitional provisions, see note under s 12-400 .

S 45-286 inserted by No 56 of 2010, s 3 and Sch 3 item 9, applicable in relation to CGT events that happen on or after the start of the 2008-09 income year.

No 56 of 2010, s 3 and Sch 3 item 10(5) reads:

10 Application provision  
…

(5)
Despite [ the above commencement], section 45-286 in Schedule 1 to the Taxation Administration Act 1953 as inserted (and any other provision inserted to the extent that it relates to that section) applies in relation to distributions or applications of benefits that are made on or after 3 June 2010.