Indirect Tax Laws Amendment (Assessment) Act 2012 (39 of 2012)

2   Commencement

 

(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information

Column 1

Column 2

Column 3

Provision(s)

Commencement

Date/Details

1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table

The day this Act receives the Royal Assent.

15 April 2012

2. Schedule 1, Part 1

1 July 2012.

1 July 2012

3. Schedule 1, Part 2

1 January 2017.

1 January 2017

4. Schedule 1, items 265 to 268

Immediately after the commencement of section 2 of the Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012.

29 March 2012

5. Schedule 1, items 269 and 270

Immediately after the time specified in the Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012 for the commencement of Part 2 of Schedule 2 to that Act.

However, the provision(s) do not commence at all if this Act receives the Royal Assent before 1 July 2012.

Do not commence

6. Schedule 1, item 271

Immediately after the commencement of section 2 of the Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012.

29 March 2012

7. Schedules 2 and 3

1 July 2012.

1 July 2012

8. Schedule 4

The earlier of:

(a) the day this Act received the Royal Assent; and

(b) 1 July 2012.

15 April 2012

Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.

      

(2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.