Income Tax Amendment Act (No. 2) 1989
No. 142 of 1989
An Act to amend the Income Tax Act 1986
[Assented to 23 November 1989]
BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:
Short title etc.
1. (1) This Act may be cited as the Income Tax Amendment Act (No. 2) 1989.
(2) In this Act, “Principal Act” means the Income Tax Act 19861.
Commencement
2. This Act commences on the day on which it receives the Royal Assent.
Levy of tax
3. Section 7 of the Principal Act is amended by omitting from paragraph (a) “1988” and substituting “1989”.
NOTE
1. No. 108, 1986, as amended. For previous amendments, see No. 109, 1987; Nos. 11 and 92, 1988; and No. 100, 1989.
[Minister’s second reading speech made in—
House of Representatives on 6 September 1989
Senate on 26 October 1989]