No. 45, 2008
Contents
1............ Short title............................................................................................ 1
2............ Commencement.................................................................................. 2
3............ Schedule(s).......................................................................................... 2
Schedule 1--Main taxation related amendments 3
Income Tax Assessment Act 1936 3
Income Tax Assessment Act 1997 4
Taxation Administration Act 1953 16
Schedule 2--Amendments relating to the Corporations Act 22
Australian Securities and Investments Commission Act 2001 22
Schedule 3--Other consequential amendments 25
Anti‑Money Laundering and Counter‑Terrorism Financing Act 2006 25
Australian Prudential Regulation Authority Act 1998 25
Superannuation (Government Co‑contribution for Low Income Earners) Act 2003 30
Superannuation Industry (Supervision) Act 1993 31
Veterans' Entitlements Act 1986 31
Schedule 4--Amendments to change references to virtual PST assets etc. 33
Income Tax Assessment Act 1936 33
Income Tax Assessment Act 1997 33
Taxation Administration Act 1953 36
Schedule 5--Amendments to change references to virtual PST 37
Income Tax Assessment Act 1997 37
Schedule 6--Amendments to change references to complying superannuation class 39
Income Tax Assessment Act 1997 39
Taxation Administration Act 1953 40
Schedule 7--Other amendments relating to changes of references to virtual PST etc. 41
Income Tax Assessment Act 1936 41
Income Tax Assessment Act 1997 42
Taxation Administration Act 1953 50
First Home Saver Accounts (Consequential Amendments) Act 2008
No. 45, 2008
An Act to amend the law relating to financial markets, taxation, superannuation, social security and veterans' entitlements, and for related purposes
[Assented to 25 June 2008]
The Parliament of Australia enacts: