Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (21 of 2015)
2 Commencement
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
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Commencement information |
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Column 1 |
Column 2 |
Column 3 |
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Provisions |
Commencement |
Date/Details |
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1. Sections 1 to 4 and anything in this Act not elsewhere covered by this table |
The day this Act receives the Royal Assent. |
19 March 2015 |
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2. Schedule 1 |
The day after this Act receives the Royal Assent. |
20 March 2015 |
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3. Schedule 2 |
The later of: (a) the 14th day after this Act receives the Royal Assent; and (b) 1 May 2015. |
1 May 2015 (paragraph (b) applies) |
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4. Schedule 3 |
The day after this Act receives the Royal Assent. |
20 March 2015 |
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5. Schedule 4 |
1 July 2015. |
1 July 2015 |
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6. Schedule 5 |
The day after this Act receives the Royal Assent. |
20 March 2015 |
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7. Schedule 6, items 1 to 20 |
The day this Act receives the Royal Assent. |
19 March 2015 |
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8. Schedule 6, item 21 |
The later of: (a) immediately after the commencement of the provisions covered by table item 1; and (b) immediately after the commencement of Schedule 4 to the Treasury Legislation Amendment (Repeal Day) Act 2015. However, the provisions do not commence at all if the event mentioned in paragraph (b) does not occur. |
19 March 2015 (paragraph (a) applies) |
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9. Schedule 6, item 22 |
The day this Act receives the Royal Assent. |
19 March 2015 |
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10. Schedule 6, item 23 |
The later of: (a) immediately after the commencement of the provisions covered by table item 1; and (b) immediately after the commencement of Part 2 of Schedule 2 to the Treasury Legislation Amendment (Repeal Day) Act 2015. However, the provisions do not commence at all if the event mentioned in paragraph (b) does not occur. |
19 March 2015 (paragraph (a) applies) |
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11. Schedule 6, items 24 to 37 |
The day this Act receives the Royal Assent. |
19 March 2015 |
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12. Schedule 6, Part 3 |
1 July 2020. |
1 July 2020 |
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13. Schedule 6, Part 4, Division 1 |
The day this Act receives the Royal Assent. |
19 March 2015 |
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14. Schedule 6, Part 4, Division 2 |
1 July 2020. |
1 July 2020 |
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15. Schedule 7, Part 1 |
The day after this Act receives the Royal Assent. |
20 March 2015 |
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16. Schedule 7, item 44 |
Immediately after the commencement of Schedule 3 to the Petroleum Resource Rent Tax Assessment Amendment Act 2012. |
1 July 2012 |
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17. Schedule 7, items 45 and 46 |
Immediately after the commencement of Division 3 of Part 1 of Schedule 4 to the Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012. |
29 November 2012 |
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18. Schedule 7, items 47 and 48 |
Immediately after the commencement of Part 2 of Schedule 4 to the Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012. |
29 November 2012 |
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19. Schedule 7, items 49 and 50 |
Immediately after the commencement of item 42 of Schedule 3 to the Superannuation Legislation Amendment (Further MySuper and Transparency Measures) Act 2012. |
1 July 2013 |
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20. Schedule 7, item 51 |
The day after this Act receives the Royal Assent. |
20 March 2015 |
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21. Schedule 7, item 52 |
Immediately after the commencement of item 11 of Schedule 1 to the Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013. |
28 June 2013 |
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22. Schedule 7, items 53 and 54 |
Immediately after the commencement of item 34 of Schedule 2 to the Tax Laws Amendment (2013 Measures No. 2) Act 2013. |
11 July 2013 |
Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.
(2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.