Taxation Laws Amendment Bill (No. 2) 2002


(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)

Chapter 11 - Technical amendments

Outline of chapter

11.1 Schedule 12 to this bill makes a number of technical amendments to the ITAA 1936, the ITAA 1997 and other tax-related legislation.

Detailed explanation of new law

11.2 A number of minor technical amendments are made to:

the Crimes (Taxation Offences) Act 1980 ;
the Fringe Benefits Tax Assessment Act 1986 ;
the ITAA 1936;
the ITAA 1997;
the International Tax Agreements Act 1953 ;
the Taxation Administration Act 1953 ; and
various amending Acts.

[Schedule 12, items 1 to 94]

11.3 The amendments, which are self-explanatory, primarily:

correct typographical errors;
renumber incorrect section references;
correct incorrect cross-references;
repeal redundant provisions; and
correct asterisks.

Application and transitional provisions

11.4 The amendments have various dates of effect which are detailed in section 2 of this bill.

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