Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Ch 4 heading inserted by No 73 of 2006 , s 3 and Sch 5 item 42, effective 1 July 2006.

Pt 4-1 inserted by No 39 of 2012, s 3 and Sch 1 item 1, effective 1 July 2012.

No 39 of 2012, s 3 and Sch 1 item 239 contains the following application provision:

239 Application of amendments  
(1)
The amendments made by Divisions 1, 2 and 3 of this Part apply in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012.
(2)
The amendments made by Divisions 1, 2 and 3 of this Part also apply in relation to payments and refunds that:

(a) do not relate to any tax periods or fuel tax return periods; and

(b) relate to liabilities or entitlements that arose on or after 1 July 2012.

Div 155 inserted by No 39 of 2012, s 3 and Sch 1 item 1, effective 1 July 2012. For application provision see note under Part 4-1 heading.

Subdiv 155-A inserted by No 39 of 2012, s 3 and Sch 1 item 1, effective 1 July 2012. For application provision see note under Part 4-1 heading.

S 155-5(2) amended by No 132 of 2017, s 3 and Sch 1 item 17, by inserting para (k), effective 1 July 2018.

S 155-5(2) amended by No 27 of 2017, s 3 and Sch 1 item 45, by inserting para (j) and the note, applicable in relation to DPT tax benefits for a year of income that starts on or after 1 July 2017 (whether or not the DPT tax benefit arises in connection with a scheme that was entered into, or was commenced to be carried out, before 1 July 2017).

S 155-5(2) amended by No 64 of 2017, s 3 and Sch 1 item 16, by inserting para (i), applicable in relation to quarters starting on or after 1 July 2017.

S 155-5(2) amended by No 81 of 2016, s 3 and Sch 1 item 16, by inserting para (h), effective 1 January 2017 and applicable on and after 1 July 2017.

S 155-5(2) amended by No 21 of 2015, s 3 and Sch 6 item 31, by inserting para (g), applicable in relation to the 2015-16, 2016-17 and 2017-18 income years, but not in relation to any later income years.

S 155-5(2) amended by No 96 of 2014, s 3 and Sch 1 item 66, by repealing para (e), effective 30 September 2014. For transitional provisions see note under Pt 3-15 heading. Para (e) formerly read:

(e) an amount of *MRRT payable for an *MRRT year in relation to a *taxable mining profit for the MRRT year;

S 155-5(2) amended by No 82 of 2013, s 3 and Sch 3 item 3, by inserting para (f) effective 28 June 2013. For application provision, see note under Pt 3-20 heading.

S 155-5(2) amended by No 14 of 2012, s 3 and Sch 2 item 2, by inserting para (e), effective 1 July 2012. For application and transitional provisions see note under Part 3-15 heading.

S 155-5 inserted by No 39 of 2012, s 3 and Sch 1 item 1, effective 1 July 2012. For application provision see note under Part 4-1 heading.