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

Ch 3 inserted by No 73 of 2006 , s 3 and Sch 5 item 41, effective 1 July 2006.

Pt 3-20 heading substituted by No 81 of 2016, s 3 and Sch 1 item 13, effective 1 January 2017 and applicable on and after 1 July 2017. The heading formerly read:

PART 3-20 - SUSTAINING THE SUPERANNUATION CONTRIBUTION CONCESSION

Pt 3-20 inserted by No 82 of 2013, s 3 and Sch 3 item 2, effective 28 June 2013. No 82 of 2013, s 3 and Sch 3 item 39 contains the following application provision:

39 Application  
(1)
Subject to this item, the amendments made apply to the 2012-13 income year and later income years.
…
No retrospective administrative penalty
(3)
Despite subitem (1), the amendments made do not give rise to a liability to an administrative penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 for failing to do a thing by a particular day, if the day is before the day this Act receives the Royal Assent [ 28 June 2013]. Modification for certain notice provisions
(4)
Despite subitem (1), section 133-75 in Schedule 1 to the Taxation Administration Act 1953 , as inserted, does not require the Commissioner to give a notice before 1 July 2014.

Div 138 inserted by No 132 of 2017, s 3 and Sch 1 item 1, effective 1 July 2018.

Subdiv 138-A inserted by No 132 of 2017, s 3 and Sch 1 item 1, effective 1 July 2018.

S 138-5 inserted by No 132 of 2017, s 3 and Sch 1 item 1, effective 1 July 2018.