Treasury Laws Amendment (Bourke Street Fund) Act 2017
(14 of 2017)
An Act to amend the law relating to taxation, and for related purposes
[Assented to 28 February 2017]
The Parliament of Australia enacts:
1 Short title
This Act is the Treasury Laws Amendment (Bourke Street Fund) Act 2017.
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.
|
Commencement information |
||
|---|---|---|
|
Column 1 |
Column 2 |
Column 3 |
|
Provisions |
Commencement |
Date/Details |
|
1. The whole of this Act |
The first 1 January, 1 April, 1 July or 1 October to occur after the day this Act receives the Royal Assent. |
1 April 2017 |
Note: This table relates only to the provisions of this Act as originally enacted.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.
3 Schedules
Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.
Schedule 1 DGR specific listing for Bourke Street Fund
Income Tax Assessment Act 1997
1 In the appropriate position in subsection 30-45(2) (table)
Insert:
|
4.2.43 |
2017 Bourke Street Fund Trust Account |
the gift must be made: (a) after 20 January 2017; and (b) before 21 January 2022 |
2 Section 30-315 (after table item 1A)
Insert:
|
1AAA |
2017 Bourke Street Fund Trust Account |
item 4.2.43 |