Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (88 of 2013)
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.
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Commencement information |
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Column 1 |
Column 2 |
Column 3 |
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Provision(s) |
Commencement |
Date/Details |
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1. Sections 1 to 4 and anything in this Act not elsewhere covered by this table |
The day this Act receives the Royal Assent. |
28 June 2013 |
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2. Schedule 1, Part 1 |
The day this Act receives the Royal Assent. |
28 June 2013 |
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3. Schedule 1, Part 2 |
1 July 2013. |
1 July 2013 |
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4. Schedule 2 |
The later of: (a) immediately after the start of the day this Act receives the Royal Assent; and (b) immediately after the commencement of Schedule 7 to the Tax Laws Amendment (2012 Measures No. 6) Act 2013. However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur. |
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5. Schedule 3 |
The day this Act receives the Royal Assent. |
28 June 2013 |
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8. Schedule 5, Part 1 |
The day after this Act receives the Royal Assent. |
29 June 2013 |
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9. Schedule 5, Part 2, Division 1 |
The day after this Act receives the Royal Assent. |
29 June 2013 |
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10. Schedule 5, Part 2, Divisions 2 and 3 |
1 July 2013. |
1 July 2013 |
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11. Schedule 5, items 28 to 34 |
The day after this Act receives the Royal Assent. |
29 June 2013 |
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12. Schedule 5, item 35 |
The later of: (a) the start of the day after this Act receives the Royal Assent; and (b) immediately after the commencement of item 5 of Schedule 1 to the Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013. However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur. |
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13. Schedule 5, items 36 to 38 |
The day after this Act receives the Royal Assent. |
29 June 2013 |
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14. Schedule 6 |
The day after this Act receives the Royal Assent. |
29 June 2013 |
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15. Schedule 7, items 1 to 136 |
Immediately after the commencement of the Minerals Resource Rent Tax Act 2012. |
1 July 2012 |
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16. Schedule 7, item 137 |
Immediately after the commencement of Part 2 of Schedule 2 to the Petroleum Resource Rent Tax Assessment Amendment Act 2012. |
29 September 2012 |
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17. Schedule 7, items 138 to 193 |
Immediately after the commencement of the Minerals Resource Rent Tax Act 2012. |
1 July 2012 |
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18. Schedule 7, item 194 |
Immediately after the commencement of Schedule 2 to the Clean Energy (Tax Laws Amendments) Act 2011. |
1 July 2012 |
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19. Schedule 7, item 195 |
The day this Act receives the Royal Assent. |
28 June 2013 |
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20. Schedule 7, item 196 |
Immediately after the commencement of the Excise Tariff Amendment (Condensate) Act 2011. |
24 November 2011 |
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21. Schedule 7, items 197 to 223 |
The day this Act receives the Royal Assent. |
28 June 2013 |
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22. Schedule 7, item 224 |
Immediately after the commencement of item 1 of Schedule 2 to the Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012. |
31 January 2013 |
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23. Schedule 7, items 225 to 228 |
The day this Act receives the Royal Assent. |
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24. Schedule 7, item 229 |
Immediately after the commencement of item 14 of Schedule 1 to the Tax Laws Amendment (2011 Measures No. 9) Act 2012. |
22 March 2012 |
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25. Schedule 7, items 230 to 233 |
Immediately after the commencement of Division 2 of Part 25 of Schedule 6 to the Tax Laws Amendment (2011 Measures No. 9) Act 2012. |
21 March 2012 |
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26. Schedule 7, items 234 to 242 |
The day this Act receives the Royal Assent. |
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.