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

Ch 5 title inserted by No 73 of 2006 , s 3 and Sch 5 item 44, effective 1 July 2006.

Pt 5-25 heading substituted by No 162 of 2015, s 3 and Sch 4 item 16, effective 30 November 2015. The heading formerly read:

PART 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS OF TAXPAYERS

Pt 5-25 inserted by No 91 of 2000.

Div 390 inserted by No 9 of 2007 , s 3 and Sch 4 item 15, applicable in relation to things that are done and events that occur on or after 1 July 2007.

S 390-1 amended by No 81 of 2016, s 3 and Sch 1 item 21, by inserting " Life insurance companies must give the Commissioner information about holders of certain life insurance policies. " , effective 1 January 2017 and applicable in relation to exempt life insurance policies, and life insurance policies, held on and after 30 June 2017.

S 390-1 amended by No 56 of 2010, s 3 and Sch 6 item 52, by omitting " and employment termination payments " after " superannuation lump sums " in the note, applicable in relation to payments made on or after 1 July 2010.

S 390-1 amended by No 15 of 2007, s 3 and Sch 1 item 392, by inserting the note, applicable to the 2007-2008 income year and later years.

S 390-1 inserted by No 9 of 2007 , s 3 and Sch 4 item 15, applicable in relation to things that are done and events that occur on or after 1 July 2007.