Sch 1 amended by No 129 of 2020, s 3 and Sch 1 item 2, by inserting para (zfa), effective 16 December 2020.

Sch 1 amended by No 117 of 2020, s 3 and Sch 1 item 1, by inserting para (zh), effective 10 December 2020.

Sch 1 amended by No 78 of 2019, s 3 and Sch 1 item 4, by inserting para (gae), effective 3 October 2019.

Sch 1 amended by No 34 of 2019, s 3 and Sch 1 item 14, by inserting para (gaaa), effective 1 July 2019. No 34 of 2019, s 3 and Sch 1 item 16 contains the following application provision:

16 Application  
(1)
The amendments made by this Schedule apply to a fund payment made by a managed investment trust in relation to an income year if:

(a) the fund payment is made on or after 1 July 2019; and

(b) the income year is the 2019-20 income year or a later income year.
(2)
To avoid doubt, the amendments made by this Schedule also apply for the purposes of working out the MIT cross staple arrangement income of a managed investment trust for a previous income year as mentioned in section 12-438 in Schedule 1 to the Taxation Administration Act 1953 (as inserted by this Schedule).
…

Sch 1 amended by No 8 of 2019, s 3 and Sch 1 item 6, by inserting para (gac) and (gad), effective 1 April 2019.

Sch 1 amended by No 148 of 2018, s 3 and Sch 1 item 1, by inserting para (daaaa), effective 9 December 2018.

Sch 1 amended by No 111 of 2017, s 3 and Sch 1 item 32, by omitting " , or subsection 581(3), " from para (daa), effective 18 September 2018. No 111 of 2017, s 3 and Sch 1 item 35 contain the following transitional and saving provisions:

Part 3 - Transitional and saving provisions

35 Transitional and saving provisions  
…

35(3)
Paragraph (daa) of Schedule 1 to the Administrative Decisions (Judicial Review) Act 1977 , as in force immediately before 18 September 2018, continues to apply on and after 18 September 2018 in relation to a decision of the Attorney-General or the Home Affairs Minister under subsection 581(3) of the Telecommunications Act 1997 made before 18 September 2018.

Sch 1 amended by No 74 of 2018, s 3 and Sch 1 item 1, by inserting para (daba), effective 25 August 2018.

Sch 1 amended by No 46 of 2018, s 3 and Sch 3 item 1, by inserting para (zg), effective 1 July 2018.

Sch 1 amended by No 31 of 2018, s 3 and Sch 2 items 11 and 12, by substituting " Minister administering the Australian Security Intelligence Organisation Act 1979 " for " Attorney-General " in para (daa) and (daaa) and " Minister administering the Australian Federal Police Act 1979 " for " Attorney-General " in para (dab), effective 11 May 2018. No 31 of 2018, s 3 and Sch 1 Pt 5 contain the following transitional rules:

Part 5 - Transitional rules

284 Transitional rules  
(1)
A Minister administering an Act amended by this Schedule (the amended Act ) may, by legislative instrument, make rules prescribing matters of a transitional nature (including prescribing any saving or application provisions) relating to the following:

(a) the amendments or repeals of the amended Act made by this Schedule;

(b) the effect of section 19 or 19A of the Acts Interpretation Act 1901 , in relation to a provision of the amended Act, because of an Administrative Arrangements Order made during the period:

(i) beginning on 20 December 2017; and

(ii) ending on the day before this item commences;

(c) the effect of a substituted reference order, made during the period mentioned in paragraph (b) of this subitem under section 19B of the Acts Interpretation Act 1901 , in relation to a provision of the amended Act.

Note:

Subparagraph (b)(i) - 20 December 2017 is the day an Administrative Arrangements Order was made to provide for certain matters to be dealt with by a Department of Home Affairs.

(2)
To avoid doubt, the rules may not do the following:

(a) create an offence or civil penalty;

(b) provide powers of:

(i) arrest or detention; or

(ii) entry, search or seizure;

(c) impose a tax;

(d) set an amount to be appropriated from the Consolidated Revenue Fund under an appropriation in an Act;

(e) directly amend the text of an Act.
(3)
This Schedule (other than subitem (2)) does not limit the rules that may be made for the purposes of subitem (1).
(4)
Rules made for the purposes of this item that are registered under the Legislation Act 2003 before the end of the period of 12 months starting on the commencement of this item:

(a) may be expressed to take effect from a date before the rules are registered; and

(b) apply despite subsection 12(2) (retrospective application of legislative instruments) of that Act.

Sch 1 amended by No 13 of 2018, s 3 and Sch 1 item 11, by inserting para (hba), effective 6 March 2018 and applicable on and after the day on which the first authorisation of an external dispute resolution scheme, under Part 7.10A of the Corporations Act 2001 , comes into force.

Sch 1 amended by No 27 of 2017, s 3 and Sch 1 item 1, by inserting " , 3-30 " in para (e), 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).

Sch 1 amended by No 81 of 2016, s 3 and Sch 1 item 1, by inserting para (gab), effective 1 January 2017 and applicable on and after 1 July 2017.

Sch 1 amended by No 24 of 2016, s 3 and Sch 5 item 2, by substituting " Chief Justice " for " Chief Judge " (wherever occurring) in para (zd)(i) and (ii), effective 1 July 2016.

Sch 1 amended by No 35 of 2016, s 3 and Sch 3 item 1, by omitting " the Road Safety Remuneration Act 2012 , " after " the Fair Work (Transitional Provisions and Consequential Amendments) Act 2009 , " from para (a), effective 21 April 2016.

Sch 1 amended by No 60 of 2015, s 3 and Sch 8 item 1, by substituting " Security Division " for " Security Appeals Division " in para (y), effective 1 July 2015.

Sch 1 amended by No 135 of 2014, s 3 and Sch 1 item 31, by inserting para (pa), effective 16 December 2014.

Sch 1 amended by No 116 of 2014, s 3 and Sch 1 item 1, by inserting para (dc) and (dd), effective 1 December 2014.

Sch 1 amended by No 96 of 2014, s 3 and Sch 1 items 5 and 6, by omitting " Minerals Resource Rent Tax Act 2012 " after " Income Tax Assessment Act 1997 " and " , 3-15 " after " , 3-10 " from para (e), effective 30 September 2014. No 96 of 2014, s 3 and Sch 1 items 122 - 124 contain the following transitional provisions:

Part 3 - Transitional provisions

122 Objects  
122
The objects of this Part are:

(a) to provide for the winding-up of the minerals resource rent tax; and

(b) to ensure the administration, collection and recovery of the minerals resource rent tax for the MRRT years ending on or before the day this Schedule commences; and

(c) to continue taxpayers ' rights and obligations relating to MRRT years ending before that commencement. 123 Effect of repeals and amendments on preceding MRRT years  
123(1)
Despite the repeals and amendments made by this Schedule, the Acts amended or repealed continue to apply, after the commencement of this Schedule, in relation to any MRRT year ending on or before the day this Schedule commences as if those repeals and amendments had not happened.
123(2)
For the purposes of that continued application, any MRRT year that:

(a) started before the commencement of this Schedule; and

(b) would, apart from this subitem, end on or after that commencement;

is taken to end on the day this Schedule commences.

123(3)
To avoid doubt, for the purposes of that continued application, section 190-20 of the Minerals Resource Rent Tax Act 2012 applies in relation to an MRRT year referred to in subitem (2) whether or not the MRRT year is an accounting period referred to in section 190-10 of that Act.

Note 1:

Section 190-20 of the Minerals Resource Rent Tax Act 2012 (to the extent that it continues to apply because of this item) will adjust threshold amounts under that Act in relation to the final MRRT year.

Note 2:

Subsection 115-110(2) in Schedule 1 to the Taxation Administration Act 1953 (to the extent that it continues to apply because of this item) will adjust instalment quarters under that Act in relation to the final MRRT year.

124 Continuation of Commissioner ' s power to make certain legislative instruments  
124(1)
Despite the repeal by this Act of section 117-5 in Schedule 1 to the Taxation Administration Act 1953 , the Commissioner ' s power under subsection 117-5(5) in that Schedule to make legislative instruments continues after that repeal.
124(2)
This item does not affect any other powers of the Commissioner under Schedule 1 to the Taxation Administration Act 1953 , as it continues to apply because of item 123 of this Schedule.

Sch 1 amended by No 62 of 2014, s 3 and Sch 7 item 77, by substituting para (he) and (hf) for para (he), (hea) and (hf), effective 1 July 2014. Para (he), (hea) and (hf) formerly read:

(he) decisions under Division 3B of Part 4 of the Financial Management and Accountability Act 1997 ;

(hea) decisions under section 39B of the Financial Management and Accountability Act 1997 ;

(hf) decisions under section 44 of the Financial Management and Accountability Act 1997 ;

Sch 1 amended by No 33 of 2014, s 3 and Sch 1 item 1, by inserting para (daaa), effective 28 May 2014.

Sch 1 amended by No 118 of 2013, s 3 and Sch 1 item 15, by substituting " Part 2-35, 3-10, " for " Part 3-10 " in para (e), effective 29 June 2013.

Sch 1 amended by No 53 of 2013, s 3 and Sch 1 item 1, by inserting para (hea), effective 29 May 2013.

Sch 1 amended by No 13 of 2013, s 3 and Sch 1 items 23 - 24, by substituting " Chief Judge of the Federal Circuit Court " for " Chief Federal Magistrate " and " Federal Circuit Court of Australia Act 1999 " for " Federal Magistrates Act 1999 " in para (zf), effective 12 April 2013.

Sch 1 amended by 169 of 2012, s 3 and Sch 3 item 1, by inserting para (b), effective 3 December 2012.

Sch 1 amended by No 77 of 2012, s 3 and Sch 1 item 1, by inserting para (he) and (hf), effective 28 June 2012.

Sch 1 amended by No 47 of 2012, s 3 and Sch 1 item 1, by inserting " the Road Safety Remuneration Act 2012 , " in para (a), effective 1 July 2012.

Sch 1 amended by No 39 of 2012, s 3 and Sch 1 item 30, by inserting " or 4-1 " in para (e), applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also 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.

Sch 1 amended by No 14 of 2012, s 3 and Sch 3 items 1 and 90, by inserting " Minerals Resource Rent Tax Act 2012 " and " , 3-15 " in para (e), effective 1 July 2012. No 14 of 2012 (as amended by No 88 of 2013), s 3 and Sch 4 was repealed by No 96 of 2014, s 3 and Sch 1 item 46, effective 30 September 2014, contains the following application and transitional provisions:

Schedule 4 - Application and transitional provisions

Part 1 - Preliminary

1 Application of Act  
1
The MRRT law extends to matters and things whether occurring before or after 1 July 2012 (except where a contrary intention appears). 1A Administration of this Schedule  
1A
The Commissioner has the general administration of this Schedule.

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S 1A inserted by No 88 of 2013, s 3 and Sch 7 item 72, effective 1 July 2012.

Part 2 - General liability rules

2 Modified time of supply for prepayments before 1 July 2012  
2
Paragraph 30-35(a) of the Minerals Resource Rent Tax Act 2012 is disregarded in working out the time a miner makes a supply of a taxable resource or thing produced using a taxable resource if consideration for the supply is received or becomes receivable at a time before 1 July 2012. 3 Recoupment or offsetting of mining expenditure  
3
An amount is included under section 30-40 of the Minerals Resource Rent Tax Act 2012 in a miner ' s mining revenue for a mining project interest for the MRRT year starting on 1 July 2012 to the extent that:

(a) the amount is received, or becomes receivable, before the start of that MRRT year; and

(b) had the amount been received, or become receivable, in that MRRT year, it would have given rise under that section to an amount of mining revenue for the mining project interest for the miner. 4 Compensation for loss of taxable resources  
4
Section 30-50 of the Minerals Resource Rent Tax Act 2012 does not apply in relation to amounts relating to loss of, destruction of or damage that happens to a taxable resource before 1 July 2012. 5 Hire purchase agreements entered into before 1 July 2012  
5
Without limiting section 35-55 of the Minerals Resource Rent Tax Act 2012 , that section also applies in relation to hire purchase agreements entered into before 1 July 2012.

Note:

The property may be a starting base asset if the requirements in Subdivision 80-C of the Minerals Resource Rent Tax Act 2012 are met.

Part 3 - MRRT allowances

6 Royalty amounts paid on taxable resources extracted before 1 July 2012  
6
To avoid doubt, a liability a miner incurs on or after 1 July 2012 gives rise to a royalty credit under section 60-20 of the Minerals Resource Rent Tax Act 2012 if the requirements in that section are met, whether the relevant taxable resource was extracted on, before, or after that day.

Part 4 - Specialist liability rules

7 Combining mining project interests before commencement   Combining mining project interests
7(1)
Two or more mining project interests are taken by Division 115 of the Minerals Resource Rent Tax Act 2012 to be the same mining project interest from a particular time before 1 July 2012 if those interests would be taken to be the same mining project interest under that Division from that time if the time was after 1 July 2012. Downstream integration of mining project interests
7(2)
If:

(a) disregarding paragraph 255-10(d) of the Minerals Resource Rent Tax Act 2012 (choosing to treat mining project interests as integrated), a mining project interest would have been integrated with another mining project interest at a time during the period:

(i) starting on 2 May 2010; and

(ii) ending just before the start of 1 July 2012; and

(b) the miner makes a valid choice under section 255-20 of that Act on or before the day on which the obligation to give an MRRT return for the first MRRT year falls due;

the requirement in paragraph 255-10(d) of that Act is taken to be satisfied at all times during the period starting at the time mentioned in paragraph (a) of this subitem and ending when the miner makes that choice.

8 Transferring and splitting mining project interests  
8
To avoid doubt, Divisions 120 and 125 of the Minerals Resource Rent Tax Act 2012 apply in relation to mining project interests before 1 July 2012 in the same way as those Divisions apply in relation to mining project interests after that day. 9 Transferring and splitting pre-mining project interests  
9
To avoid doubt, Divisions 145 and 150 of the Minerals Resource Rent Tax Act 2012 apply in relation to pre-mining project interests before 1 July 2012 in the same way as those Divisions apply in relation to pre-mining project interests after that day. 10 Substituted accounting periods  
10
Despite section 10-25 of the Minerals Resource Rent Tax Act 2012 , if:

(a) an entity has, under section 18 of the Income Tax Assessment Act 1936 , accounting periods that are not financial years; and

(b) one of those accounting periods starts before 1 July 2012 and ends after that day;

the period starting on 1 July 2012 and ending at the end of that accounting period is an MRRT year .

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S 10 amended by No 88 of 2013, s 3 and Sch 7 item 73, by substituting " an entity " for " a miner " in para (a), effective 1 July 2012.

11 Schemes entered into before 2 May 2010  
11
Without limiting Division 210 of the Minerals Resource Rent Tax Act 2012 (or that Division as it applies because of item 12 of this Schedule), that Division also applies in relation to a scheme if:

(a) the scheme was entered into before 2 May 2010; and

(b) it is reasonable to conclude that an entity (whether alone or with others) would have entered into or carried out the scheme, or part of the scheme, with the purpose mentioned in paragraph 210-10(1)(c) of that Act had the MRRT law been in force when the scheme was entered into. 12 Schemes to increase the base value of starting base assets  
12(1)
Without limiting Division 210 of the Minerals Resource Rent Tax Act 2012 , that Division also applies as if an entity gets or got an MRRT benefit from a scheme if:

(a) the entity holds a starting base asset; and

(b) the base value of that asset for the first MRRT year is, or could reasonably be expected to be, larger than it would be apart from the scheme.
12(2)
For the purposes of subitem (1), the Commissioner may make, under section 210-25 of the Minerals Resource Rent Tax Act 2012 , a determination stating the base value of the starting base asset for the first MRRT year.
12(3)
This item applies to property or rights that are expected to be starting base assets as mentioned in subsection 117-20(2) in Schedule 1 to the Taxation Administration Act 1953 as if the property or rights were a starting base asset. 13 Choice to consolidate for MRRT purposes before commencement  
13
Despite paragraph 215-10(4)(a) of the Minerals Resource Rent Tax Act 2012 , a choice that the head company of a consolidated group or MEC group or the provisional head company of a MEC group makes under section 215-10 of that Act has effect on and after a day (the day of effect) if:

(a) the choice is made on 1 July 2012 or within such further time as the Commissioner allows; and

(b) the day of effect is between 2 May 2010 and the day the choice is made; and

(c) the consolidated group or MEC group existed on the day of effect; and

(d) the company notifies the Commissioner, under subsection 215-10(3) of that Act, that the choice is to apply from the day of effect.

Part 5 - Administration

14 Reporting requirements for transfers and splits of interests before 1 July 2012  
14(1)
Without limiting Division 121 in Schedule 1 to the Taxation Administration Act 1953 , that Division also applies in relation to a mining project transfer, mining project split, pre-mining project transfer or pre-mining project split that happened between 1 May 2010 and 30 June 2012.
14(2)
However, despite paragraphs 121-10(4)(b) and (c) in that Schedule, an entity ' s obligation to give a notice that arises because of subitem (1) is taken to have been complied with if it is given by the later of the following:

(a) 21 July 2012;

(b) 21 days after receiving a notice that another entity is obliged to give the entity because of subitem (1). 15 Starting base assessments  
15(1)
Without limiting Division 155 in Schedule 1 to the Taxation Administration Act 1953 , that Division also applies in relation to a starting base asset as if:

(a) the base value of the starting base asset for the first MRRT year were an assessable amount within the meaning of that Division that was mentioned in column 1 of the table in subsection 155-15(1) of that Division; and

(b) a starting base return for that year in relation to the starting base asset were a document mentioned in column 3 of that table in relation to that assessable amount; and

(c) the Commissioner were the recipient mentioned in column 2 of that table in relation to that starting base return.

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S 15(1) amended by No 88 of 2013, s 3 and Sch 7 item 74, by inserting para (c), effective 1 July 2012.

15(2)
This item applies to property or rights that are expected to be starting base assets as mentioned in subsection 117-20(2) in Schedule 1 to the Taxation Administration Act 1953 as if the property or rights were a starting base asset.
15(3)
Without limiting subitem (1), from the first time an assessment (a general assessment ) is made of the MRRT payable by an entity for an MRRT year (or that no MRRT is payable by the entity for the year):

(a) an assessment (a starting base assessment ) that the Commissioner is treated as having made because of subsection 155-15(1) in Schedule 1 to the Taxation Administration Act 1953 in relation to that base value is taken, for the purposes of this Act, to form part of the general assessment; and

(b) any objection against the general assessment under section 155-90 in Schedule 1 to that Act must not relate to matters to which the starting base assessment relates; and

(c) any amendment of the general assessment under Subdivision 155-B in that Schedule must not relate to matters to which the starting base assessment relates, except to the extent necessary to give effect to the starting base assessment (including the starting base assessment as amended).

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S 15(3) inserted by No 88 of 2013, s 3 and Sch 7 item 75, effective 1 July 2012.

15(4)
Without limiting sections 155-45 to 155-60 in Schedule 1 to that Act, the Commissioner may amend a general assessment at any time to the extent necessary to give effect to the starting base assessment (including the starting base assessment as amended).

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S 15(4) inserted by No 88 of 2013, s 3 and Sch 7 item 75, effective 1 July 2012.

Sch 1 amended by SLI No 80 of 2012, reg 3.1(a) and Sch 1 item 1, by substituting " , the Building and Construction Industry Improvement Act 2005 or the Fair Work (Building Industry) Act 2012 ; " for " or the Building and Construction Industry Improvement Act 2005 ; " , in para (a), effective 1 June 2012.

Sch 1 amended by No 29 of 2012, s 3 and Sch 1 item 2, by repealing para (zc), effective 4 April 2012. Para (zc) formerly read:

(zc) a nomination under section 3A or a decision under section 3C or 7 of the Commonwealth Radioactive Waste Management Act 2005;

Sch 1 amended by No 174 of 2011, s 3 and Sch 2 items 140 and 141, by substituting " a proceeds of crime authority " for " the DPP " in paras (ya) and (yb), and inserting para (yc), effective 1 January 2012.

Sch 1 amended by No 145 of 2010, s 3 and Sch 2 item 1, by repealing para (f), effective 17 December 2010. Para (f) formerly read:

(f) decisions of the Commissioner of Taxation under subsection 3E(1), 3G(1) or 3H(1) of the Taxation Administration Act 1953 ;

Sch 1 amended by No 79 of 2010, s 3 and Sch 1 items 11 and 12, by repealing para (ea) and inserting para (gaa), effective 1 July 2010. Para (ea) formerly read:

(ea) decisions of the Commissioner of Taxation under Subdivision B (except subsection 222AGF(3) ) of Division 8 of Part VI of the Income Tax Assessment Act 1936 ;

Note:

Subdivision B deals with the making, reduction and revocation of estimates of certain liabilities.

Sch 1 amended by No 4 of 2010, s 3 and Sch 7 item 23, by inserting para (wa), effective 20 February 2010.

Sch 1 amended by No 4 of 2010, s 3 and Sch 1 item 210, by inserting para (yb), applicable in relation to decisions made on or after 20 February 2010.

Sch 1 amended by No 117 of 2009, s 3 and Sch 3 item 15, by inserting paras (zd), (ze) and (zf), effective 1 January 2010.

Sch 1 amended by No 88 of 2009, s 3 .and Sch 5 item 244, by repealing para (g), effective 18 September 2009. Para (g) formerly read:

(g) decisions under Part IV of the Taxation Administration Act 1953 ;

Sch 1 amended by No 55 of 2009, s 3 and Sch 17 item 18, by substituting " Fair Work Act 2009 , the Fair Work (Registered Organisations) Act 2009 , the Fair Work (Transitional Provisions and Consequential Amendments) Act 2009 , " for " Conciliation and Arbitration Act 1904 " in para (a), effective 1 July 2009.

Sch 1 amended by No 105 of 2008, s 3 and Sch 1 item 53, by inserting paras (hc) and (hd), effective 18 October 2008.

Sch 1 amended by No 52 of 2007, s 3 and Sch 1 item 1, by inserting " section 176 or 248 of " after " under " in para (qa), effective 13 April 2007.

Sch 1 amended by No 56 of 2007, s 3 and Sch 1 item 1, by inserting " , 3G(1) or 3H(1) " after " subsection 3E(1) " in para (f), effective 12 April 2007.

Sch 1 amended by No 8 of 2007, s 3 and Sch 3 items 18 and 19, by omitting " Australian Capital Territory Taxation (Administration) Act 1969 " and " Pay-roll Tax (Territories) Assessment Act 1971 " from para (e), effective 15 March 2007.

Sch 1 amended by No 170 of 2006, s 3 and Sch 1 item 1, by inserting para (qa), effective 13 December 2006.

Sch 1 amended by No 161 of 2006, s 3 and Sch 1 item 1, by inserting " a nomination under section 3A or " in para (zc), effective 11 December 2006.

Sch 1 amended by No 40 of 2006, s 3 and Sch 1 item 10, by substituting " Telecommunications (Interception and Access) Act 1979 " for " Telecommunications (Interception) Act 1979 " in para (d), effective 3 November 2006.

Sch 1 amended by No 101 of 2006 , s 3 and Sch 5 items 2 to 5, by omitting " Debits Tax Administration Act 1982 " after " Australian Capital Territory Taxation (Administration) Act 1969 " , " Pay-roll Tax Assessment Act 1941 " after " Income Tax Assessment Act 1997 " , " Acts providing for the assessment of sales tax " after " Petroleum Resource Rent Tax Assessment Act 1987 " and " Wool Tax (Administration) Act 1964 " after " Trust Recoupment Tax Assessment Act 1985 " , applicable to acts done or omitted to be done, or states of affairs existing, after 14 September 2006.

Sch 1 amended by No 90 of 2006, s 3 and Sch 1 item 1, by inserting para (gb), effective (by proclamation) 11 September 2006.

Sch 1 amended by No 73 of 2006 , s 3 and Sch 5 item 1 and 63 by inserting " Fuel Tax Act 2006 " and substituting " Part 3-10 in Schedule 1 to " for " Part VI of " in para (e), effective 1 July 2006.

Sch 1 amended by No 74 of 2006, s 3 and Sch 1 item 1, by omitting " Coal Excise Act 1949 " after " Debits Tax Administration Act 1982 " from para (e), effective 1 July 2006.

Sch 1 para (zc) inserted by No 146 of 2005, s 3 and Sch 1 item 1, effective 15 December 2005.

Sch 1 amended by No 144 of 2005, s 3 and Sch 4 item 25, by inserting paras (dab) and (dac), effective 15 December 2005.

Sch 1 para (db) inserted by No 137 of 2005, s 3 and Sch 1 item 1, effective 1 December 2005.

Sch 1 para (va) inserted by No 118 of 2005, s 3 and Sch 1 item 41, effective 24 November 2006 (by Legislative Instrument Registered 6 December 2006).

Sch 1 para (a) amended by No 112 of 2005, s 3 and Sch 2 item 1, by substituting " , the Workplace Relations Act 1996 or the Building and Construction Industry Improvement Act 2005 " for " or the Workplace Relations Act 1996 " , effective 12 September 2005.

Sch 1 para (z) renumbered as para (zb) by No 100 of 2005, s 3 and Sch 1 item 1, effective 6 July 2005.

Sch 1 amended by No 124 of 2004, s 3 and Sch 4 item 1, by inserting paras (xb) and (xc), effective 16 August 2004.

Sch 1 amended by No 62 of 2004, s 3 and Sch 1 item 2, by relettering the para (z) inserted by item 1 of Sch 6 to the Proceeds of Crime (Consequential Amendments and Transitional Provisions) Act 2002 as para (ya), effective 1 January 2003.

Sch 1 amended by No 35 of 2004, s 3 and Sch 1 item 1, by inserting item (daa), effective 20 April 2004.

Sch 1 amended by No 127 and No 86 of 2002, No 134 of 2001, No 153 and No 123 of 2001, No 57 of 2000, No 176, No 161, No 118 and No 7 of 1999, No 39 of 1997, No 60, No 43 and No 15 of 1996, No 175 of 1995, No 124 of 1994, No 88, No 54 and No 32 of 1993, No 196, No 151 and No 92 of 1992, No 216 of 1991, No 118 and No 60 of 1990, No 107 and No 14 of 1989, No 87 and No 5 of 1988, No 145, No 76 and No 62 of 1987, No 112, No 102, No 76 and No 41 of 1986, No 65 and No 4 of 1985, No 144 of 1983, No 153, No 140, No 137, No 122 and No 115 of 1982, and inserted by No 111 of 1980.