Tax Laws Amendment (2006 Measures No. 6) Act 2007

Administered by Department of the Treasury

Legislation au C2007A00004 In force Act

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No. 4, 2007

An Act to amend the law relating to taxation, and for related purposes

Contents

1 Short title

2 Commencement

3 Schedule(s)

Schedule 1—Specific listings of deductible gift recipients

Income Tax Assessment Act 1997

Schedule 2—Technical corrections and amendments

Part 1—General amendments

Income Tax Assessment Act 1936

Income Tax Assessment Act 1997

Taxation Administration Act 1953

Taxation Laws Amendment Act (No. 5) 2001

Tax Laws Amendment (2006 Measures No. 3) Act 2006

Part 2—Amendments commencing at different times

Airports (Transitional) Act 1996

Part 3—Asterisking amendments

A New Tax System (Goods and Services Tax) Act 1999

Income Tax Assessment Act 1997

Tax Laws Amendment (2006 Measures No. 6) Act 2007

No. 4, 2007

An Act to amend the law relating to taxation, and for related purposes

[Assented to 19 February 2007]

The Parliament of Australia enacts:

1 Short title

This Act may be cited as the Tax Laws Amendment (2006 Measures No. 6) Act 2007.

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
Provision(s)	Commencement	Date/Details
1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table	The day on which this Act receives the Royal Assent.	19 February 2007
2. Schedule 1	The day on which this Act receives the Royal Assent.	19 February 2007
3. Schedule 2, items 1 to 23	The day on which this Act receives the Royal Assent.	19 February 2007
4. Schedule 2, item 24	Immediately after the commencement of Part 1 of Schedule 2 to the Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006.	14 September 2006
5. Schedule 2, items 25 and 26	The day on which this Act receives the Royal Assent.	19 February 2007

Note: This table relates only to the provisions of this Act as originally passed by both Houses of the Parliament and assented to. It will not be expanded to deal with provisions inserted in this Act after assent.

(2) Column 3 of the table contains additional information that is not part of this Act. Information in this column may be added to or edited in any published version of this Act.

3 Schedule(s)

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.

Schedule 1—Specific listings of deductible gift recipients

Income Tax Assessment Act 1997

1 Subsection 30‑25(2) (table item 2.2.34)

Omit “1 July 2006”, substitute “1 July 2008”.

2 Subsection 30‑40(2) (at the end of the table)

Add:

3.2.9	Don Chipp Foundation Ltd	the gift must be made after 26 June 2006
3.2.10	Lingiari Policy Centre	the gift must be made after 25 July 2006

3 Subsection 30‑50(2) (table item 5.2.16)

Omit “16 August 2005”, substitute “16 August 2006”.

4 Subsection 30‑70(2) (at the end of the table)

Add:

8.2.11

Playgroup SA Inc

the gift must be made after 5 August 2006

5 Subsection 30‑100(2) (at the end of the table)

Add:

12.2.3

The Ranfurly Library Service Incorporated

the gift must be made after 2 May 2006

6 Section 30‑105 (table item 13.2.5)

Omit “23 April 2006”, substitute “23 April 2008”.

7 Section 30‑105 (table item 13.2.6)

Omit “10 November 2005”, substitute “1 January 2007”.

8 Section 30‑105 (at the end of the table)

Add:

13.2.12	Nonprofit Australia Ltd	the gift must be made after 28 June 2006 and before 29 June 2009
13.2.13	Point Nepean Community Trust	the gift must be made after 26 June 2006 and before 11 June 2009
13.2.14	St Mary’s Cathedral Restoration Appeal Incorporated	the gift must be made after 26 April 2006 and before 27 April 2007

9 Subsection 30‑315(2) (after table item 45)

Insert:

45AAA

Don Chipp Foundation Ltd

item 3.2.9

10 Subsection 30‑315(2) (after table item 67)

Insert:

67A

Lingiari Policy Centre

item 3.2.10

11 Subsection 30‑315(2) (after table item 80)

Insert:

Nonprofit Australia Ltd

item 13.2.12

12 Subsection 30‑315(2) (after table item 86C)

Insert:

86CA

Playgroup SA Inc

item 8.2.11

13 Subsection 30‑315(2) (after table item 86E)

Insert:

86F

Point Nepean Community Trust

item 13.2.13

14 Subsection 30‑315(2) (after table item 94AA)

Insert:

94AB

Ranfurly Library Service Incorporated

item 12.2.3

15 Subsection 30‑315(2) (after table item 112AF)

Insert:

112AFA

St Mary’s Cathedral Restoration Appeal Incorporated

item 13.2.14

Schedule 2—Technical corrections and amendments

Part 1—General amendments

Income Tax Assessment Act 1936

1 Section 102AAB (definition of approved form)

Repeal the definition.

2 Transitional

An approval of a form made by the Commissioner before the commencement of this item under the definition of approved form in section 102AAB of the Income Tax Assessment Act 1936 has effect on and after that commencement as if it had been made under section 388‑50 in Schedule 1 to the Taxation Administration Act 1953.

3 Subsection 124K(1) (definition of Minister)

Repeal the definition, substitute:

Minister means the Minister administering the Film Licensed Investment Company Act 2005.

4 Subsection 159ZR(1) (definition of eligible income)

Omit “section 34A of the Audit Act 1901 or”.

5 Subsection 160AO(2)

Omit “Income Tax (International Agreements) Act 1953‑1960”, substitute “International Tax Agreements Act 1953”.

6 Subsections 160AO(2) and (3)

Renumber as subsections (1) and (2).

7 Subsection 252(2)

Repeal the subsection.

8 Subsections 252(3), (4) and (4A)

Renumber as subsections (2), (3) and (4).

9 Subsection 252(4A)

Omit “subsection (4)”, substitute “subsection (3)”.

10 Subsection 252(6)

Omit “subsection (3)”, substitute “subsection (2)”.

Income Tax Assessment Act 1997

11 Section 12‑5 (table item headed “film income”)

Omit “see also losses”, substitute “see also tax losses”.

12 Section 40‑145

Repeal the section.

13 Paragraph 118‑520(1)(c)

Omit “or residents of a Territory”.

14 Paragraph 118‑520(1)(d)

Omit “or a resident of a Territory”.

15 Subsection 995‑1(1) (note to the definition of purpose of producing assessable income)

Repeal the note, substitute:

Note: Section 32‑15 (about using property in providing entertainment) treats use of property as not being for the purpose of producing assessable income.

16 Subsection 995‑1(1) (definition of statutory accounting period) (the definition of statutory accounting period inserted by item 19 of Schedule 1 to the New International Tax Arrangements (Participation Exemption and Other Measures) Act 2004)

Repeal the definition.

Taxation Administration Act 1953

17 Subsections 6B(1), (2), (5), (8) and (9)

Omit “Prime Minister”, substitute “Minister”.

18 Subsection 6B(11)

Repeal the subsection.

19 Transitional

An appointment made by the Prime Minister under section 6B of the Taxation Administration Act 1953 before the commencement of this item and in force at that commencement continues to have effect after that commencement according to its terms as if it had been made by the Minister just after that commencement.

20 Paragraph 298‑5(c) in Schedule 1 (the paragraph (c) added by item 168 of Schedule 7 to the Tax Laws Amendment (2006 Measures No. 2) Act 2006)

Omit “this Schedule.”, substitute “this Schedule; or”.

21 Paragraph 298‑5(c) in Schedule 1 (the paragraph (c) added by item 5 of Schedule 7 to the Tax Laws Amendment (2006 Measures No. 3) Act 2006)

Reletter as paragraph (d).

Taxation Laws Amendment Act (No. 5) 2001

22 Item 3 of Schedule 2

Omit “Legislative Instrument Act 2003”, substitute “Legislative Instruments Act 2003”.

Tax Laws Amendment (2006 Measures No. 3) Act 2006

23 Item 4 of Schedule 7

Repeal the item.

Part 2—Amendments commencing at different times

Airports (Transitional) Act 1996

24 Subsection 49B(7) (definition of entity)

Repeal the definition, substitute:

entity means any of the following:

(a) a company;

(b) a partnership;

(d) any other person.

Part 3—Asterisking amendments

A New Tax System (Goods and Services Tax) Act 1999

25 Asterisking amendments of the A New Tax System (Goods and Services Tax) Act 1999

The provisions of the A New Tax System (Goods and Services Tax) Act 1999 listed in the table are amended as set out in the table.

Asterisking amendments
Item	Provision	Omit:	Substitute:
1	Subsection 38‑50(2)	*individual	individual
2	Paragraph 38‑50(7)(b)	*individual	individual
3	Paragraph 184‑1(1)(a)	*individual	individual

Income Tax Assessment Act 1997

26 Asterisking amendments of the Income Tax Assessment Act 1997

The provisions of the Income Tax Assessment Act 1997 listed in the table are amended as set out in the table.

Asterisking amendments
Item	Provision	Omit:	Substitute:
1	Subparagraph 43‑150(a)(v)	petroleum	*petroleum
2	Subsection 87‑40(1)	agents	*agents
3	Paragraph 204‑30(2)(b)	paid‑up share capital	*paid‑up share capital
4	Subsection 995‑1(1) (subparagraph (b)(i) of the definition of apportionable deductions)	*market value	market value
5	Subsection 995‑1(1) (subparagraph (b)(ii) of the definition of apportionable deductions)	*live stock	live stock

[Minister’s second reading speech made in—

House of Representatives on 2 November 2006

Senate on 6 February 2007]

(164/06)

Overview

The Tax Laws Amendment (2006 Measures No. 6) Act 2007 was enacted by the Parliament of Australia to amend the law relating to taxation. The Act received Royal Assent on 19 February 2007 and primarily serves to make technical corrections and amendments to various taxation laws. These amendments include changes to the definitions and applicability of certain terms, the repeal of outdated or redundant provisions, and the updating of references to ensure consistency across different taxation statutes. While the Act does not explicitly state a policy objective, it can be inferred that the amendments aim to streamline and modernise the taxation framework, ensuring that the laws remain relevant and effectively administered. The Act amends several existing Acts, including the Income Tax Assessment Act 1997, the Taxation Administration Act 1953, and the A New Tax System (Goods and Services Tax) Act 1999, among others.

Scope and Application

The Tax Laws Amendment (2006 Measures No. 6) Act 2007 is an Act of the Parliament of Australia that seeks to amend the law relating to taxation and for related purposes. The Act applies to various tax-related statutes, including the Income Tax Assessment Act 1936, the Income Tax Assessment Act 1997, the Taxation Administration Act 1953, the Taxation Laws Amendment Act (No. 5) 2001, and the Tax Laws Amendment (2006 Measures No. 3) Act 2006. The Act's amendments apply to entities and individuals subject to the provisions of these Acts, and it affects their taxation obligations and rights under these statutes. The Act has a national jurisdictional reach, applying across the Commonwealth of Australia. The Act does not explicitly state any exclusions, exemptions, or thresholds within its text, though its specific amendments may implicitly create exceptions or alter the applicability of certain provisions. The Act also extends its application through subordinate instruments, as evidenced by the asterisking amendments listed in the Act that modify other legislation.

Key Provisions

The Tax Laws Amendment (2006 Measures No. 6) Act 2007 primarily amends several taxation-related Acts, including the Income Tax Assessment Act 1997, the Income Tax Assessment Act 1936, the Taxation Administration Act 1953, the Taxation Laws Amendment Act (No. 5) 2001, and the Tax Laws Amendment (2006 Measures No. 3) Act 2006. The Act introduces specific amendments to the deductible gift recipient (DGR) list, removes certain definitions, and makes various technical corrections and amendments. For instance, Schedule 1 amends the Income Tax Assessment Act 1997 to update the effective dates for certain DGRs and to add new entries to the DGR list, such as the Don Chipp Foundation Ltd and the Lingiari Policy Centre, with specific conditions for when gifts can be made. Schedule 2 includes general amendments and technical corrections to various Acts, such as repealing outdated definitions and updating references to other Acts. The Act imposes several obligations on taxpayers and entities subject to its provisions. For example, taxpayers must adhere to the updated effective dates for DGRs specified in Schedule 1. Additionally, entities listed as DGRs must ensure that gifts are made within the specified timeframes. The amendments also require that certain forms and approvals are made under updated sections of the relevant Acts, such as the substitution of the definition of "Minister" in the Income Tax Assessment Act 1936 and the renumbering of subsections in the same Act. Furthermore, the Act mandates that appointments made by the Prime Minister under certain sections of the Taxation Administration Act 1953 continue to have effect as if made by the Minister. Failure to comply with the provisions of this Act may result in civil or criminal consequences, depending on the nature and severity of the breach. For instance, non-compliance with the DGR requirements may lead to the disqualification of an entity from being a DGR, thereby affecting the tax deductibility of donations made to that entity. Additionally, amendments to the definitions and references in the various Acts may have implications for the interpretation and application of the tax laws, potentially leading to disputes or litigation if taxpayers or entities misinterpret the amended provisions. While specific penalties for non-compliance are not detailed in the Act, general tax penalties under the Income Tax Assessment Act 1997 may apply, which can include fines and interest on unpaid taxes.

Area of Law: Taxation Law
Instrument: Act
Concepts: Commencement Provisions; Repeal & Amendment; Offence Provisions; Reporting & Disclosure Obligations; Regulatory Standards

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.

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