Contents

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

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

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

Schedule 1--Conservation tillage refundable tax offset                                3

Income Tax Assessment Act 1997                                                                              3

Schedule 2--Mature age worker tax offset                                                            4

Income Tax Assessment Act 1997                                                                              4

Schedule 5--Deductible gift recipients                                                                      5

Income Tax Assessment Act 1997                                                                              5

Schedule 6--Wine equalisation tax                                                                             6

Part 1--Producer rebates                                                                                             6

A New Tax System (Wine Equalisation Tax) Act 1999                                         6

Part 2--Technical amendments                                                                                9

A New Tax System (Wine Equalisation Tax) Act 1999                                         9

 

 

 

Tax Laws Amendment (2012 Measures No. 5) Act 2012

No. 184, 2012

 

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

[Assented to 10 December 2012]

 

The Parliament of Australia enacts:

 [Minister's second reading speech made in--

House of Representatives on 19 September 2012

Senate on 19 November 2012]