Tax Laws Amendment (Implementation of the Common Reporting Standard) Act 2016 (23 of 2016)
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 |
|
1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table |
The day this Act receives the Royal Assent. |
18 March 2016 |
|
2. Schedule 1, items 1 and 2 |
The day after this Act receives the Royal Assent. |
19 March 2016 |
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3. Schedule 1, items 3 to 7 |
The day after this Act receives the Royal Assent. However, the provisions do not commence at all if Part 2 of Schedule 4 to the Tax and Superannuation Laws Amendment (2015 Measures No. 5) Act 2015 commences before the day after this Act receives the Royal Assent. |
Never commenced |
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4. Schedule 1, items 8 to 11 |
The day after this Act receives the Royal Assent. |
19 March 2016 |
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5. Schedule 1, item 12 |
The day after this Act receives the Royal Assent. However, the provisions do not commence at all if Part 2 of Schedule 4 to the Tax and Superannuation Laws Amendment (2015 Measures No. 5) Act 2015 commences before the day after this Act receives the Royal Assent. |
Never commenced |
|
6. Schedule 1, items 13 to 15 |
The day after this Act receives the Royal Assent. |
19 March 2016 |
|
7. Schedule 1, items 16 to 18 |
Immediately after the commencement of Part 1 of Schedule 4 to the Tax and Superannuation Laws Amendment (2015 Measures No. 5) Act 2015. However, the provisions do not commence at all if that Part commences before the day after this Act receives the Royal Assent. |
Never commenced |
|
8. Schedule 1, item 19 |
The later of: (a) immediately after the commencement of the provisions covered by table item 6; and (b) immediately after the commencement of Part 2 of Schedule 4 to the Tax and Superannuation Laws Amendment (2015 Measures No. 5) Act 2015. However, the provisions do not commence at all if the event mentioned in paragraph (b) does not occur. |
19 March 2016 (paragraph (a) applies) |
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.