Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Bill

  • enacted
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)

Sections 14, 19(1) and (2), 37, 48, 49, 50, 51, 55, and 58(5B), (5E), (7), and (14) come into force on 1 April 2008.

(3)

Section 42 comes into force on 1 April 2009.

(4)

Sections 30, 31, and 58(8) come into force on 1 July 2010.

(4B)

Section 58(5F) comes into force on 1 April 2011.

(5)

Sections 90(1B) and (31E) and 92 come into force on 1 April 2012.

(6)

Section 12 comes into force on 29 May 2012.

(7)

Section 58(2) comes into force on 1 July 2012.

(8)

Sections 18, 28, 29, 32, 53, and 58(5) come into force on 2 November 2012.

(9)

Section 38 comes into force on 1 April 2014.

(10)

Section 88 comes into force on 30 June 2014.

(10B)

Section 34 comes into force on 1 April 2015.

(10C)

Section 58(7B) comes into force on 1 October 2015.

(11)

Section 52 comes into force on 1 July 2016.

(11B)

Section 90(1), (1C), and (1D) come into force on 1 October 2016.

(11C)

Section 67(4)(d) comes into force on 21 February 2017.

(12)

Sections 33 and 58(5C) and (5G) comes into force on 1 April 2017.

(12B)

Section 11B comes into force on 29 March 2018.

(13)

Section 63 comes into force on 23 May 2018.

(14)

Sections 35(2B) and (3B), 36, 37B, 37C, 37D, 38B, 38C, 39, and 57 come into force on 1 July 2018.

(15)

Sections 8, 15, 22, 23, 26, and 58(10), (11), and (12) come into force on 1 January 2019.

(16)

Sections 82 and 101 come into force on 18 March 2019.

(17)

Sections 13C, 24, 25, 45, 58(5D), 59, 60, 79, 84(1B), and 93(3) come into force on 1 April 2019.

(18)

Section 94 comes into force on 17 November 2019.

(19)

Sections 41 and 44, 44, and 44A come into force on 23 March 2020.

(19B)

Section 102 comes into force on 25 March 2020.

(20)

Sections 4B, 9, 11, 13B, 15B, 16, 19(1A) and (1B), 21, 43, 44B, 44C, 44F, 44G, 44H, 56, 58(9B), (10B), (12B), and (15), 62, 67(3), 70, 71, 72, 73, 74, 75, 76(1A) and (2A), and 84(1), (1C), and (1D) come into force on 1 April 2020.

(20B)

Section 44E comes into force on 15 April 2020.

(21)

Section 90(2) comes into force on the date of introduction of the Taxation (Annual Rates for 202021, Feasibility Expenditure, and Remedial Matters) Bill4 June 2020.

(21B)

Section 83D comes into force on 1 March 2021.

(22)

Sections 17, 20, 27, 40, 58(6), 67(4)(a) to (c), 68, 76(1) and (2), 80, and 83 come into force on 1 April 2021.

(22BA)

Sections 17, 20, 27, 40, 58(6) and (13B) come into force on 1 July 2021.

(22B)

Section 92B comes into force on 1 October 2021.

(23)

Sections 44D, 86, 87, 89, and 91 come into force on 1 April 2022.

(24)

Sections 58(3) and 93(2) come into force on the day specified in the relevant notes exchanged by the Governments of Australia and New Zealand, as provided by clause 17 of the Arrangement between them on trans-Tasman retirement savings portability.

(24)

Sections 58(3) and 93(2) come into force on the first of the following:

(a)

the day that is 1 year after this Act receives the Royal assent:

(b)

the day specified in the relevant notes exchanged by the Governments of Australia and New Zealand, as provided by clause 17 of the Arrangement between them on trans-Tasman retirement savings portability.