Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017

2 Commencement

(1)

This Act comes into force on the day on which it receives the Royal assent, except as provided in this section.

(2)

Section 335 comes into force on the day on which the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Bill is introduced.

(3)

Section 347(2) comes into force on 1 October 1986.

(4)

Section 297(1) comes into force on 14 December 1993.

(5)

Section 351(1) comes into force on 1 August 2003.

(6)

Sections 365, 386(1) and (2), 387, 388, 389, 390, 392, 393, and 394(5), (6), and (8) come into force on 1 April 2005.

(7)

Sections 385, 386(1) and (3), 391, and 394(2), (3), (4), and (7) come into force on 1 April 2006.

(10)

Section 288(115) and (124) comes into force on 1 July 2009.

(11)

Sections 190 and 229 come into force on 6 October 2009.

(12)

Section 23(3) comes into force on 1 April 2010.

(13)

Sections 45, 49, 82, 88(1) and (4), and 288(6), (86), and (119) come into force on 1 July 2010.

(14)

Section 288(19), (76), (83), and (87) comes into force on 4 September 2010.

(15)

Sections 46, 71, 73, 74, 132, 149(2) and (6), 288(103), and 352(3) and (4) come into force on 1 April 2011.

(16)

Sections 29 and 33 come into force on 1 July 2011.

(17)

Section 360 comes into force on 1 October 2011.

(18)

Sections 347(3) and 351 come into force on 1 April 2012.

(19)

Section 140 comes into force on 2 November 2012.

(20)

Section 297(2) comes into force on 1 April 2013.

(21)

Section 50(2) and (3) comes into force on 20 May 2013.

(22)

Sections 68, 152, 165, 166, 173(1), (2), (3), and (7), 174(1), 367(3) and (4), and 380 come into force on 1 April 2014.

(23)

Section 352(5) and (8) comes into force on 30 June 2014.

(24)

Section 376 comes into force on 1 December 2014.

(26)

Sections 9, 10, 11, 12, 30, and 108 come into force on 1 September 2015.

(27)

Section 297(3) comes into force on 3 December 2015.

(28)

Sections 80(2), (3), and (5), 175, 297(4) and (5), and 310 come into force on 1 April 2016.

(29)

Section 303 comes into force on 14 May 2016.

(30)

Sections 300, 301, and 325(1) come into force on 2 June 2016.

(31)

Section 104 comes into force on 1 July 2016.

(32)

Sections 194, 202, 207, 208, 209, 213, 214(4) and (7), 215(4) and (6), 288(51), 349, 353(3) and (5), 362, and 367 come into force on 1 October 2016.

(34)

Sections 50(1), 76, and 343 come into force on 1 July 2017.

(35)

Sections 288(58) and 361 come into force on 1 April 2018.

(36)

Sections 299, 304, 305, 323, 324, 325(2) to (6), 327, 328, 329, 330, 331, 332, 333, 379, 383, 396, and 397 come into force on the date appointed by the Governor-General by Order in Council.

(37)

One or more Orders in Council may be made under subsection (36) appointing different dates for different provisions.

Section 2(36): sections 299, 304, 305, 323, 324, 325(2) to (6), 327, 328, 329, 330, 331, 332, 333, 379, 383, 396, and 397 brought into force, on 31 August 2017, by the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act Commencement Order 2017 (LI 2017/177).