Taxation (International Taxation, Life Insurance, and Remedial Matters) Bill 233-2 (2008), Government Bill

  • enacted

Bill by clause

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 56B, 78D, 232, 233, 235, 236, 379, 384, 402, 403, 408(23), (35B), (38), (89), (98C), and (99), 442(1) and (3), 443, 447, 504, 624B, and 624C are treated as coming into force 3 months after this Act receives the Royal assent.

    (3) Section 519(4) is treated as coming into force—

    • (a) in relation to the Parliamentary Service, on 1 October 1986:

    • (b) in relation to the Office of the Clerk of the House of Representatives, on 1 August 1988.

    (4) Section 621 is treated as coming into force on 1 April 1993.

    (5) Section 618 is treated as coming into force on 1 April 1995.

    (6) Sections 618B and 623 are treated as coming into force on 1 April 1997.

    (7) Sections 485, 616, 617, 619, 619B, 620, and 622 are treated as coming into force on 1 October 2001.

    (8) Sections 463(1), 478(1) and (4), 479(1), (3), and (6), 526B, 542B, 542C, 542E, 544, 545, 545B, 547, 548, 548B, 549, 549B, 549C, 549F, 550C, 550D, 550E, 552(1B), 554B, 555B, 555C, 556, 557, 557B, 568B(2) and (4), 601, 613(2), (4D), (6B), (11), (12B), (14), and (16), 614, 622C(1) and (3), and 625 are treated as coming into force on 1 April 2005.

    (9) Section 479(2) is treated as coming into force on 1 October 2005.

    (10) Sections 546, 555, and 613(3), (5), (6), (10), and (15) are treated as coming into force on 1 April 2006.

    (11) Sections 478(2) and 479(4) are treated as coming into force on 3 April 2006.

    (12) Sections 520B, 543, 562B, 563, 564, 565, 566, 566B, 566C, 566D, 567, 568, 568B(1) and (3), 569, 570, 571, 572, 573, 574, 575, 576, 577, 578, 589(2), 610, and 613(4C), (6E), (9), and (18) are treated as coming into force on 1 April 2007.

    (13) Section 504C is treated as coming into force on 17 May 2007.

    (14) Sections 449, 540, 541B(2), and 613(4) and (6D) are treated as coming into force on 1 July 2007.

    (15) Sections 460, 499B, 500B, 549H, 579, 580, 581, 582, 583, 584, 585, 586, 587, 588, 589(1), 590, 591, 592, 592B, 593, 594, 595, 596, 597, 598, 602, 603, 604, 605, 606, 607, 608, 609, 611, 612, and 613(13) are treated as coming into force on 1 October 2007.

    (16) Section 552(1) and (2) is treated as coming into force on 1 December 2007.

    (17) Sections 470(2), 550, 599, and 600 are treated as coming into force on 19 December 2007.

    (18) Section 550B is treated as coming into force on 1 January 2008.

    (19) Sections 542D, 543B, 549G, 550F, 568C, 568D, 568E, 578B, 578C, 578D, 578E, 578F, 580B, and 613(3B), (3C), (4B), (4E), (4F), (6C), and (13B) to (13E) are treated as coming into force on 25 February 2008.

    (20) Section 551 is treated as coming into force on 4 March 2008.

    (21) Sections 5(1), (2), (4), (5), and (7), 9B, 10B, 12(1)(b), 12B, 14, 15(1), (2), (3), and (5), 17(3), 20, 21, 22, 23, 27, 29, 29B, 29C, 29D, 29E, 32(1) and (2), 33, 33B, 34, 35, 37, 38, 39, 40B, 42, 43, 45(1A) and (3), 47, 49, 52C, 55B, 56(3), 57B, 61C, 61D, 61E, 61F, 67C, 70(1) and (3), 71, 72(1) to (4), 73, 74, 75, 76(1), (3), (5), and (7), 77(1), (3), and (5), 77B(1) and (3), 78(1), (3), and (5), 78B(1), (3), and (5), 78C, 79, 80B, 85B, 86, 87, 87B, 87C, 93, 94, 95, 96, 97, 99B, 99C, 100, 101(1), 102(1), (2), and (4), 103, 104, 105B, 105C, 105D, 107, 108, 108B, 115B, 115C, 116(1), 122(9) and (16), 127, 127B, 128, 128B, 129, 130, 131, 132(1) to (3), (5) to (7), and (10), 133, 134(1), 135(1A), (1) to (3), and (5) to (9), 136(1A) to (3) and (5) to (9), 137, 138(1), 139(1), (2), and (4), 139B, 139C, 141C, 148, 148B, 151, 151B, 151C, 153, 153B(1), (4), and (5), 157(2), (3), and (5), 159(3) and (6), 163(1) and (3), 166(1), (2B), (3), (4), and (4C), 174B, 177(4), 178B, 179, 179B, 179C, 180, 181(1) and (4), 182(1), 185, 186(1), 194, 195B, 195C, 195D, 196, 197, 198, 200B, 201(1), 201B, 202(2) and (4), 202B, 202C, 203B, 203C, 203D, 203E, 203F, 203G, 203H, 203I, 204, 206, 207, 207B, 208(1), (2), (4), and (6), 209, 210, 211, 211B, 212, 213, 213B, 214B, 216(1B), (2), and (7), 217(1B) and (4), 218(1) and (4), 219, 219B, 220(1B) and (3), 220C, 221B, 223(1), 224, 226, 227, 228B, 230B, 231, 234, 237(1), (2), (4), and (6), 242, 243, 244, 245, 245B, 247, 248, 249, 249B, 249C, 250, 251(1), (3), (4), and (7), 252, 254B, 254C, 256B, 256C, 257B, 257C, 257D, 257E, 257F, 257G, 257H, 257I, 257J(1) and (3), 257K, 257L, 257M, 257N, 257O, 258, 260B, 262, 263, 263B, 268, 271(1), (2), (4), (5), and (7), 271B, 273(2) and (6), 275, 278B, 279(2) and (5), 281, 282, 284, 284B, 285B, 285C, 286(1), (4), and (8), 287(2) and (6), 296, 307(1) and (3), 308(1A) and (1B), 308B, 311B, 315(1A) and (1B), 325, 326, 327, 328, 329, 330B, 331(2) and (5), 336(3) and (6), 337, 339, 340B, 343(2), (4), and (7), 349, 353B, 371, 373B, 374(2), (3), and (5), 375(1), (3), and (5), 376(1A) and (3B), 376B, 376C, 377, 377B, 377C, 378B, 379B(2), (3), and (4), 380, 381, 382, 382B, 383B, 384B, 385, 386, 387(1) to (4), (7), and (9) to (11), 388B, 389(1) and (3) to (5), 390(1) and (3) to (5), 390B(1) to (6) and (8) to (13), 390C, 390D, 390E, 390F, 390G, 390H, 390I, 392B, 392C, 393(1), (2), (4), (5), (7), and (8), 393B, 393C, 394, 397, 399, 400, 401, 401B, 401C, 402B, 402C, 405, 406, 407, 407B, 407C, 408(5), (7), (9B), (22B), (23C), (23D), (28), (29B), (32), (36B), (37B), (37C), (37D), (38B), (38C), (38E), (38F), (38G), (40), (40B), (40C), (42), (49), (56B), (57), (59), (63), (64B), (67), (67B), (74B), (78), (80B), (80C), (88), (90B), (92B), (93), (94), (95), (96), (97), (98), (98B), (98D), (100), (107), (107B), (107C), (110C), (111), (111B), (115), (115B), (117), (118), (128), (129B), (130B), (132), (133), (134), (134B), (136B), (138), (142), (145B), (149), (152), (154), (155), and (158), 182(1), 201(1), 410, 411, 412, 413, 414B, 415B, 415C, 415D, 416, 417(1) and (3), 417B, 418, 419, 420, 420B, 422B(3) to (8), 422C, 423, 423B, 424, 425B, 428, 429, 429B, 430, 433(2B), (3), (5B), and (6), 434(4), 435(1), and (3), 446, 450B, 450C, 451(2), 455, 459, 462, 463(2) to (3), 465(1), 466, 467, 467B, 469B, 469C, 472, 474, 475, 476, 478(3) and (5), 479(5) and (7), 480, 481, 482, 483(1), 485B, 490, 490B, 493B, 495, 496B, 498, 498C, 498D, 499, 502B, 504B, 508, 509, 510, 511, 516, 517, 530(1) to (3), 531B, 532B, 535, 536, 537, 538, 539B, 539C, 541B(3) and (4), 553, 554, 559, 560, 561, 562, 613(7), (8), (12), and (17), 622C(2) and (4), 622D, and 626 are treated as coming into force on 1 April 2008.

    (22) Sections 64, 229, 230, 257J(2), 379B(1), 408(99B), 541, 628, and 629 are treated as coming into force on 1 July 2008.

    (23) Sections 31, 45B, 48, 546B, 549D, and 549E are treated as coming into force on 26 September 2008.

    (24) Section 102(3) and (5) is treated as coming into force on 1 October 2008.

    (25) Sections 9, 61, 61B, 81(2) and (3), 84, 85, 98(2) and (4), 132(8), (12), and (14), 133B, 134(1), 186B, 187, 408(26), (36), (38H), (55), (71), (85), (108), (109), (122), (125), and (139), and 519(2) and (3B) are treated as coming into force on 1 January 2009.

    (26) Sections 8B, 67B, 83B, 101(2) to (6), 103B, 132(9) and (11), 134(2) and (3), 139(3B) and (7), 139D, 148C, 203J, 204B, 205, 206B, 208(3), (5), (7), and (8), 219C, 255B, 286(2) and (6), 287(3) and (7), 288(1), (3), and (4), 330(1) and (4), 345, 346, 347, 348, 376(1), 383, 387(5), (6), and (8), 389(2), 390(2), 390B(7), 395B, 395C, 395D, 395E, 404, 408(62), (125B), and (141), 417(2), (4), and (5), 422, 426B, 444, 445, 454, 458, 528, 530(4), and 533B are treated as coming into force on 1 April 2009.

    (27) Sections 5(3), (6), and (8), 6, 13(2) to (5), 17(1), (2), and (4), 18B, 19, 25, 26, 30, 32(3) and (6), 53, 54, 55, 60, 66, 67, 80, 116B, 117, 119, 121, 122(1) to (8),(11) to (15), (17), and (18), 123, 124, 125, 126, 138(2) to (4), 147, 154, 155, 156, 157(1) and (4), 158, 159(1), (2), (4), (5), and (7), 160, 161, 162, 163(2), (4), and (5), 164, 165, 166(2) and (5), 167, 168, 169, 170, 171, 172, 173, 174, 175, 176, 177(1) to (3) and (5) to (7), 178, 180B, 181(2), (3), and (5), 184, 189, 190, 191, 192, 193, 195, 199, 200, 220(1) and (2), 220B, 221, 251(2), (5), and (6), 253, 254, 255, 269, 273(3), (4), and (8), 277, 286(3) and (7), 288(2) and (5), 290, 291, 292, 293, 294, 295, 299, 300, 301, 302, 303, 304, 306, 308(1) and (2), 308C, 309, 310, 311, 312, 313, 314, 315(1) and (2), 316, 317, 319, 319B, 320, 321, 322, 332, 340, 342(1) and (3), 343(3) and (8), 344(1) and (3), 352, 353(1) and (3), 354, 355, 356, 357, 358, 359, 360, 361, 362, 364, 365, 366, 367, 370, 373, 374(1) and (4), 375(2), (4), and (6), 376(2), (3), and (4), 391, 392, 396, 408(8), (9), (10), (13), (15), (20), (21), (24), (27), (29), (30), (31), (33), (39), (43), (44), (47), (48), (50), (51), (52), (53), (60), (64), (65), (70B), (80), (83), (86), (87), (123), (123B), (124), (137), (140B), (143), (144), (145), (146), (147), and (159), 409, 421(2) and (4), 425, 426, 433(4) and (7), 434(1) to (3), (5), and (6), 442(2), 452, 468, 469, 483(2) and (5), 484, 486, 487, 488, 489, 496, 497, 500, 501, 505, 506, 507, 512, 514, and 515 are treated as coming into force on 30 June 2009.

    (27B) Sections 36, 45(1), (2), and (4), 46, 62, 63, and 65 come into force on 1 October 2009.

    (28) Sections 69, 89, 90, 91, 92, 408(74), (75), and (82B) come into force on 1 January 2010.

    (29) Sections 4, 7, 8, 11, 12(1)(a) and (2), 13(1), 15(4), (6), and (7), 18, 24, 32(4), (5), and (7), 40, 50, 50B, 51, 52, 52B, 56(1), (2), and (4), 57, 58, 59, 70(2), (4), and (5), 72(5) and (6), 76(2), (4), (6), and (8), 77(2), (4), and (6), 77B(2) and (4), 78(2), (4), and (6), 78B(2), (4), and (6), 81(1), 82, 88, 115, 116(2) and (3), 120, 122(10) and (19), 132(4) and (13), 135(4), (10), and (11), 136(4), (10), and (11), 139(3), (5), and (6), 144, 145, 166(1B), (3B), (4B), and (6), 182(2) and (3), 186(2) to (4), 188, 201(2) and (3), 202(1) and (3), 203, 214, 214C, 216(3), (5), and (8), 218(2), (3), and (5), 223(2) and (3), 228, 237(3), (5), and (7), 241, 256, 257, 271(3), (6) and (8), 276, 289, 323, 344(2) and (4), 378, 393(3), (6), and (9), 395, 408(2), (3), (4), (12), (14), (16), (17), (18), (19B), (22), (25), (35), (41), (46), (54), (56), (61), (66), (68), (68B), (69), (70), (72), (73), (76), (78B), (79), (82), (84), (90), (92), (101), (105), (106), (112), (119), (120), (121), (129), (131), (150), (151), (153), and (157), 414, 414C, 415, 422B(1) and (2), 426C, 431, 448, 450, 453, 456, 457, 461, 463(4) and (5), 477, 502, 503, 524(3), and 624 come into force on 1 April 2010.

    (30) Sections 150 and 372 come into force on 30 June 2010.

    (31) Sections 28, 38B, 44, 68, 98(1), (3), (5), and (6), 140, 141, 141B, 142, 143, 146, 149, 216(1), (4), and (6), 217(1), (2), and (3), 222, 225, 238, 239, 240, 264, 265, 266, 267, 272, 273(1), (5), and (7), 274, 278, 279(1), (3), and (4), 283, 285, 286(5) and (9), 287(1), (4), and (5), 297, 298, 305, 307(2) and (4), 324, 330(2), (3), and (5), 331(1), (3), and (4), 333, 334, 335, 336(1), (2), (4), and (5), 338, 341, 342(2) and (4), 343(1), (5), and (6), 351, 353(2) and (4), 368, 369, 408(6), (11), (19), (23B), (26B), (27B), (35C), (38D), (40D), (41B), (45), (58B), (60B), (77), (77B), (81), (83B), (102), (103), (104), (109B), (110), (110B), (113), (114), (115C), (119B), (126), (127), (130), (135), (138B), (140), (148), and (156), 421(1) and (3), 464, and 493 come into force on 1 July 2010.