Clean Energy (Tax Laws Amendments) Act 2011 (Cth)
This is a compilation of the
This compilation was prepared on 30 June 2015.
The notes at the end of this compilation (the
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on ComLaw ( The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on ComLaw for the compiled law.
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on ComLaw for the compiled law.
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
Contents
This Act may be cited as the
Clean Energy (Tax Laws Amendments) Act 2011 .
(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.
Sections 1 to 3 and anything in this Act not elsewhere covered by this table | The day this Act receives the Royal Assent. | 4 December 2011 |
Schedule 1, Part 1 | The later of: (a) the start of 1 July 2012; and
However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur. | 1 July 2012 |
Schedule 2 | The latest of: (a) the start of 1 July 2012; and
However, the provision(s) do not commence at all unless both of the events mentioned in paragraphs (b) and (c) occur. | 1 July 2012 |
Schedule 3 | The later of: (a) the start of 1 July 2012; and
However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur. | 1 July 2012 |
Note: This table relates only to the provisions of this Act as originally enacted.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.
Each Act 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.
Omit “$67,500”, substitute “$66,667”.
Repeal the subsection, substitute:
(2) The amount of the rebate is $445, reduced by 1.5 cents for every $1 of the amount (if any) by which the taxpayer’s taxable income of the year of income exceeds $37,000.
The amendments made by this Part apply to the 2012‑13 year of income and later years of income.
Omit “$19,404”, substitute “20,542”.
2 Subsection 3(1) (paragraph (a) of the definition of phase‑in limit ) Omit “$36,100”, substitute “$37,975”.
3 Subsection 3(1) (paragraph (c) of the definition of phase‑in limit ) Omit “$22,828”, substitute “$24,167”.
4 Subsection 3(1) (paragraph (a) of the definition of threshold amount ) Omit “$30,685”, substitute “$32,279”.
5 Subsection 3(1) (paragraph (c) of the definition of threshold amount ) Omit “$19,404”, substitute “$20,542”.
Omit “$44,500”, substitute “$46,000”.
Omit “$19,404”, substitute “$20,542”.
Omit “$19,404”, substitute “$20,542”.
Omit “$19,404”, substitute “$20,542”.
Omit “$19,404”, substitute “$20,542”.
The amendments made by this Schedule apply to the 2012‑13 year of income and later years of income.
Insert:
rebatable benefit has the meaning given by subsection 160AAA(1).
Repeal the heading, substitute:
Omit “A taxpayer”, substitute “Subject to subsection 160AAA(4), a taxpayer”.
Omit “, on at least one day during the year of income, either”.
Before “the taxpayer”, insert “on at least one day during the year of income,”.
Add:
; or (c) the assessable income of the taxpayer of the year of income includes an amount of:
(i) social security pension or education entry payment (within the meaning of the
Social Security Act 1991 ); or(ii) service pension, carer service pension, income support supplement or Defence Force Income Support Allowance (within the meaning of the
Veterans’ Entitlements Act 1986 ) or a DFISA‑like payment mentioned in Division 4 of Part VIIAB of that Act;and, on at least one day during the year of income, the taxpayer is not in gaol.
Repeal the heading, substitute:
Omit “A taxpayer who is”, substitute “Subject to subsection 160AAA(4A),”.
Omit “, on at least one day during the year of income, either”.
Before “the beneficiary”, insert “on at least one day during the year of income,”.
Add:
; or (c) the assessable income of the beneficiary of the year of income includes an amount of:
(i) social security pension or education entry payment (within the meaning of the
Social Security Act 1991 ); or(ii) service pension, carer service pension, income support supplement or Defence Force Income Support Allowance (within the meaning of the
Veterans’ Entitlements Act 1986 ) or a DFISA‑like payment mentioned in Division 4 of Part VIIAB of that Act;and, on at least one day during the year of income, the beneficiary is not in gaol.
Repeal the heading, substitute:
13 Subsection 160AAA(1) (definition of rebatable pension ) Repeal the definition.
Repeal the subsection.
Omit “subsections (2) and (3)”, substitute “section 160AAAA (Tax rebate for low income aged persons and pensioners) and this section”.
Repeal the subsection, substitute:
(4A) If, apart from this subsection:
(a) the taxpayer would be entitled in his or her assessment in respect of income of a year of income to a rebate of tax under this section; and
(b) the taxpayer is the beneficiary of a trust; and
(c) the trustee of the trust is entitled to a rebate of tax for the year of income under section 160AAAB in respect of the taxpayer;
then:
(d) if the amounts of the rebates are the same, or the amount of the rebate under this section is the lesser amount—the taxpayer is not entitled to the rebate under this section; or
(e) if the amount of the rebate under this section is the greater amount—the trustee is not entitled to the rebate under section 160AAAB.
17 Section 13‑1 (table item headed “low income earner”) Omit “aged beneficiary”, substitute “aged or pensioner beneficiary”.
18 Section 13‑1 (table item headed “low income earner”) After “aged person”, insert “or pensioner”.
19 Section 13‑1 (table item headed “social security and other benefit payments”) Omit “
160AAA(2) ”, substitute “160AAAA ”.20 Subsection 63‑10(1) (table items 5 and 10, column headed “Tax offset”) After “aged persons”, insert “and pensioners”.
21 Subsection 63‑10(1) (table item 15, column headed “Tax offset”) Omit “pensions”, substitute “benefits”.
22 Subsection 3(1) (paragraph (b) of the definition of phase‑in limit ) Repeal the paragraph.
23 Subsection 3(1) (paragraph (b) of the definition of threshold amount ) Repeal the paragraph.
The amendments made by this Schedule apply to the 2012‑13 year of income and later years of income.
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
Endnotes about misdescribed amendments and other matters are included in a compilation only as necessary.
The abbreviation key sets out abbreviations that may be used in the endnotes.
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.
If a misdescribed amendment cannot be given effect as intended, the amendment is set out in the endnotes.
A = Act | orig = original |
ad = added or inserted | par = paragraph(s)/subparagraph(s) |
am = amended | /sub‑subparagraph(s) |
amdt = amendment | pres = present |
c = clause(s) | prev = previous |
C[x] = Compilation No. x | (prev…) = previously |
Ch = Chapter(s) | Pt = Part(s) |
def = definition(s) | r = regulation(s)/rule(s) |
Dict = Dictionary | Reg = Regulation/Regulations |
disallowed = disallowed by Parliament | reloc = relocated |
Div = Division(s) | renum = renumbered |
exp = expires/expired or ceases/ceased to have | rep = repealed |
effect | rs = repealed and substituted |
F = Federal Register of Legislative Instruments | s = section(s)/subsection(s) |
gaz = gazette | Sch = Schedule(s) |
LI = Legislative Instrument | Sdiv = Subdivision(s) |
LIA = | SLI = Select Legislative Instrument |
(md) = misdescribed amendment | SR = Statutory Rules |
mod = modified/modification | Sub‑Ch = Sub‑Chapter(s) |
No. = Number(s) | SubPt = Subpart(s) |
o = order(s) | |
Ord = Ordinance | commenced or to be commenced |
Clean Energy (Tax Laws Amendments) Act 2011 | 159, 2011 | 4 Dec 2011 | Sch 1 (items 1–3), Sch 2 and 3: 1 July 2012 (s 2(1) items 2, 4, 5) Sch 1 (items 4–6): never commenced (s 2(1) item 3) Remainder: 4 Dec 2011 (s 2(1) item 1) | |
Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2012 | 86, 2012 | 28 June 2012 | Sch 1 (items 14–16): 28 June 2012 (s 2(1) item 2) | — |
Labor 2013‑14 Budget Savings (Measures No. 1) Act 2015 | 72, 2015 | 25 June 2015 | Sch 2: 26 June 2015 (s 2) | — |
s 2......................................... | am No 72, 2015 |
Part 2..................................... | rep No 72, 2015 |
item 4.................................... | rep No 72, 2015 |
item 5.................................... | rep No 72, 2015 |
item 6.................................... | rep No 72, 2015 |
item 1.................................... | am No 86, 2012 |
item 3.................................... | am No 86, 2012 |
item 5.................................... | am No 86, 2012 |
item 7.................................... | am No 86, 2012 |
item 8.................................... | am No 86, 2012 |
item 9.................................... | am No 86, 2012 |
item 10................................... | am No 86, 2012 |
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