Taxation Laws Amendment Bill (No. 3) 2003

Revised Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)
Previous citation Taxation Laws Amendment Bill (No. 8) 2002

Chapter 6 - Technical corrections

Outline of chapter

6.1 Schedule 6 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

6.2 A number of minor technical amendments are made to the:

A New Tax System (Family Assistance and Related Measures) Act 2000;
A New Tax System (Goods and Services Tax) Act 1999;
A New Tax System (Pay As You Go) Act 1999;
A New Tax System (Tax Administration) Act (No. 2) 2000;
ITAA 1936;
ITAA 1997;
Superannuation Legislation Amendment Act (No. 3) 1999;
Taxation Administration Act 1953;
Taxation Laws Amendment Act (No. 3) 1999;
Taxation Laws Amendment Act (No. 4) 1997;
Taxation Laws Amendment Act (No. 4) 2000;
Taxation Laws Amendment Act (No. 7) 2000; and
Tax Law Improvement Act (No. 1) 1998.

[Schedule 6, items 1 to 45]

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

correct incorrect Division or section numbering or lettering;
correct grammatical errors;
correct incorrect cross-references; and
repeal redundant provisions.

Application and transitional provisions

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

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