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:
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- the Crimes (Taxation Offences) Act 1980 ;
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- the Fringe Benefits Tax Assessment Act 1986 ;
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- the ITAA 1936;
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- the ITAA 1997;
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- the International Tax Agreements Act 1953 ;
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- the Taxation Administration Act 1953 ; and
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- various amending Acts.
[Schedule 12, items 1 to 94]
11.3 The amendments, which are self-explanatory, primarily:
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- correct typographical errors;
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- renumber incorrect section references;
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- correct incorrect cross-references;
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- repeal redundant provisions; and
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- 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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