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TAX LAWS AMENDMENT (2012 MEASURES NO. 3) ACT 2012 (NO. 58, 2012) - NOTES

 

No. 58, 2012

 

 

 

 

 

  

  


Contents

1............ Short title............................................................................................. 1

2............ Commencement................................................................................... 2

3............ Schedule(s)......................................................................................... 2

Schedule 1--Seasonal Labour Mobility Program                                              4

Income Tax Assessment Act 1936                                                                              4

Income Tax Assessment Act 1997                                                                              4

Income Tax (Transitional Provisions) Act 1997                                                    8

Taxation Administration Act 1953                                                                           8

Schedule 2--Excise exemptions for certain blends of gaseous fuels and aviation fuels  13

Excise Act 1901                                                                                                          13

Excise Tariff Act 1921                                                                                              14

Schedule 3--Low-income taxpayer rebate                                                           15

Income Tax Assessment Act 1936                                                                            15

Schedule 4--Clean energy payments                                                                       16

Income Tax Assessment Act 1997                                                                            16

Schedule 5--Better targeting of the employment termination payment tax offset            19

Income Tax Assessment Act 1997                                                                            19

 


 

 

Tax Laws Amendment (2012 Measures No. 3) Act 2012

No. 58, 2012

 

 

 

An Act to amend the law relating to taxation, and for related purposes

[Assented to 21 June 2012]

The Parliament of Australia enacts:

 

[Minister's second reading speech made in--

House of Representatives on 24 May 2012

Senate on 18 June 2012]

(104/12)

 



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