Tax Laws Amendment (2011 Measures No. 6) Act 2011

Administered by Department of the Treasury

Legislation au C2011A00129 In force Act

Legislation content

 

 

 

 

 

 

Tax Laws Amendment (2011 Measures No. 6) Act 2011

 

No. 129, 2011

 

 

 

 

 

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

 

 

Contents

1 Short title

2 Commencement

3 Schedule(s)

Schedule 1—Better Start for Children with Disability initiative

Income Tax Assessment Act 1997

Schedule 2—Fly‑in fly‑out arrangements for Australians working overseas

Part 1—Main amendments

Fringe Benefits Tax Assessment Act 1986

Part 2—Amendments contingent on the Acts Interpretation Amendment Act 2011

Fringe Benefits Tax Assessment Act 1986

Schedule 3—Deductible gift recipients

Part 1—Amendments commencing on 22 February 2011

Income Tax Assessment Act 1997

Part 2—Amendments commencing on Royal Assent

Income Tax Assessment Act 1997

Part 3—Repeal of spent provisions

Division 1—Amendments commencing on 1 July 2013

Income Tax Assessment Act 1997

Division 2—Amendments commencing on 1 July 2014

Income Tax Assessment Act 1997

Division 3—Amendments commencing on 1 July 2015

Income Tax Assessment Act 1997

 

 

 

Tax Laws Amendment (2011 Measures No. 6) Act 2011

No. 129, 2011

 

 

 

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

[Assented to 3 November 2011]

The Parliament of Australia enacts:

1  Short title

  This Act may be cited as the Tax Laws Amendment (2011 Measures No. 6) Act 2011.

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 this Act receives the Royal Assent.

3 November 2011

2.  Schedule 1

The day this Act receives the Royal Assent.

3 November 2011

3.  Schedule 2, Part 1

The day this Act receives the Royal Assent.

3 November 2011

4.  Schedule 2, Part 2

The later of:

(a) immediately after the commencement of the provision(s) covered by table item 3; and

(b) the same time as item 4 of Schedule 1 to the Acts Interpretation Amendment Act 2011 commences.

However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur.

27 December 2011

(paragraph (b) applies)

5.  Schedule 3, Part 1

22 February 2011.

22 February 2011

6.  Schedule 3, Part 2

The day this Act receives the Royal Assent.

3 November 2011

7.  Schedule 3, Part 3, Division 1

1 July 2013.

1 July 2013

8.  Schedule 3, Part 3, Division 2

1 July 2014.

1 July 2014

9.  Schedule 3, Part 3, Division 3

1 July 2015.

1 July 2015

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.

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—Better Start for Children with Disability initiative

 

Income Tax Assessment Act 1997

1  Section 11‑15 (table item headed “social security or like payments”)

After:

ABSTUDY scheme, payment under..............

Subdivision 52‑E

insert:

Better Start for Children with Disability initiative, Outer Regional and Remote payment under              


52‑172

2  After section 52‑170

Insert:

52‑172  Outer Regional and Remote payments under the Better Start for Children with Disability initiative are exempt

  Payments known as Outer Regional and Remote payments under the Better Start for Children with Disability initiative are exempt from income tax.

3  Application provision

The amendments made by this Schedule apply in relation to payments made in:

 (a) the 2011‑12 income year; and

 (b) later income years.


Schedule 2—Fly‑in fly‑out arrangements for Australians working overseas

Part 1—Main amendments

Fringe Benefits Tax Assessment Act 1986

1  At the end of paragraph 47(7)(a)

Add:

 or (iii) at a remote location that is not in a State or internal Territory; and

Note: For the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands, see section 157.

2  At the end of subparagraph 47(7)(b)(i)

Add “or”.

3  At the end of sub‑subparagraph 47(7)(b)(iii)(B)

Add “and”.

4  At the end of subparagraph 47(7)(d)(i)

Add “or”.

5  At the end of sub‑subparagraph 47(7)(d)(iii)(B)

Add “and”.

6  After paragraph 47(7)(d)

Insert:

 (e) it would be unreasonable to expect the employee to travel on a daily basis on work days between:

 (i) that usual place of employment; and

 (ii) the location of the employee’s usual place of residence;

  having regard to the location of those places;

7  Subsection 47(7)

Omit “and, having regard to the location of that usual place of employment and the location of the employee’s usual place of residence, it would be unreasonable to expect the employee to travel between those places on work days on a daily basis,”.

8  Subsection 136(1)

Insert:

internal Territory has a meaning affected by subsection 157(1).

Note: See also paragraph 17(pe) of the Acts Interpretation Act 1901.

9  Application provision

The amendment made by item 1 of this Schedule applies to benefits provided on or after 1 July 2009.


Part 2—Amendments contingent on the Acts Interpretation Amendment Act 2011

Fringe Benefits Tax Assessment Act 1986

10  Subsection 136(1) (note at the end of the definition of internal Territory)

Omit “paragraph 17(pe)”, substitute “section 2B”.


Schedule 3—Deductible gift recipients

Part 1—Amendments commencing on 22 February 2011

Income Tax Assessment Act 1997

1  Section 30‑65 (cell at table item 7.2.3, column headed “Fund, authority or institution”)

Repeal the cell, substitute:

WorldSkills Australia

2  Section 30‑315 (cell at table item 126, column without a heading)

Repeal the cell, substitute:

WorldSkills Australia


Part 2—Amendments commencing on Royal Assent

Income Tax Assessment Act 1997

3  Subsection 30‑20(2) (at the end of the cell at table item 1.2.16, column headed “Special conditions”)

Add “and before 2 August 2011”.

4  Subsection 30‑20(2) (at the end of the cell at table item 1.2.17, column headed “Special conditions”)

Add “and before 10 November 2010”.

5  Subsection 30‑20(2) (at the end of the table)

Add:

1.2.19

Cancer Australia

the gift must be made:

(a) after 8 June 2011; and

(b) for improving outcomes for Australians affected by breast cancer

6  Subsection 30‑80(2) (at the end of the table)

Add:

9.2.24

the Christchurch Earthquake Appeal Trust of New Zealand

the gift must be made after 21 March 2011 and before 22 March 2013

7  Section 30‑315 (before table item 30)

Insert:

29

Cancer Australia

item 1.2.19

8  Section 30‑315 (after table item 31)

Insert:

31AA

Christchurch Earthquake Appeal Trust

item 9.2.24


Part 3—Repeal of spent provisions

Division 1—Amendments commencing on 1 July 2013

Income Tax Assessment Act 1997

9  Subsection 30‑20(2) (table item 1.2.17)

Repeal the item.

10  Section 30‑315 (table item 27A)

Repeal the item.

Division 2—Amendments commencing on 1 July 2014

Income Tax Assessment Act 1997

11  Subsection 30‑20(2) (table item 1.2.16)

Repeal the item.

12  Section 30‑315 (table item 73A)

Repeal the item.

Division 3—Amendments commencing on 1 July 2015

Income Tax Assessment Act 1997

13  Subsection 30‑80(2) (table item 9.2.24)

Repeal the item.

14  Section 30‑315 (table item 31AA)

Repeal the item.

 

 

[Minister’s second reading speech made in—

House of Representatives on 22 June 2011

Senate on 18 August 2011]

(115/11)

 

Overview

The Tax Laws Amendment (2011 Measures No. 6) Act 2011 was enacted by the Parliament of Australia to amend the law relating to taxation and to address several specific issues within the tax framework. The Act, assented to on 3 November 2011, introduces changes to various Acts including the Fringe Benefits Tax Assessment Act 1986 and the Income Tax Assessment Act 1997. Its primary objectives include the implementation of the Better Start for Children with Disability initiative, adjustments to the tax treatment of fringe benefits for employees engaged in fly-in fly-out arrangements, and updates to the list of deductible gift recipients. The Act aims to provide clarity and adjustments in the tax treatment of certain payments and benefits, ensuring that the tax system remains fair and responsive to the evolving needs of Australian taxpayers.

Scope and Application

The Tax Laws Amendment (2011 Measures No. 6) Act 2011 is a Commonwealth legislation that amends the law relating to taxation in Australia. This Act applies to various entities and persons, including individuals, companies, and organisations involved in taxable transactions or subject to income tax. The amendments introduced by this Act affect the Fringe Benefits Tax Assessment Act 1986 and the Income Tax Assessment Act 1997. Specifically, the Act modifies the tax treatment of fringe benefits for employees working in remote locations and adjusts the conditions for certain tax deductions. It also introduces changes related to the Better Start for Children with Disability initiative, including tax exemptions for Outer Regional and Remote payments. Additionally, the Act updates the list of deductible gift recipients by adding and removing specific entities, such as WorldSkills Australia, Cancer Australia, and the Christchurch Earthquake Appeal Trust of New Zealand. The geographic reach of the Act is national, applying across all states and territories of Australia. The Act extends or restricts its application through subordinate instruments, contingent on the commencement of the Acts Interpretation Amendment Act 2011. The amendments made by the Act generally apply to income years starting from the 2011-12 year, with some provisions having specific commencement dates as outlined in the Schedule of the Act.

Key Provisions

The Tax Laws Amendment (2011 Measures No. 6) Act 2011 (C2011A00129) amends various taxation laws in Australia, primarily affecting the Income Tax Assessment Act 1997 and Fringe Benefits Tax Assessment Act 1986. The Act includes three main schedules, each addressing different aspects of taxation. Schedule 1 amends the Income Tax Assessment Act 1997 to introduce a tax exemption for Outer Regional and Remote payments under the Better Start for Children with Disability initiative, effective from the 2011-12 income year onwards. Schedule 2 modifies the Fringe Benefits Tax Assessment Act 1986 to redefine certain terms and conditions for fringe benefits tax, particularly concerning fly-in fly-out arrangements for employees working overseas. It also includes contingent amendments that will take effect upon the enactment of the Acts Interpretation Amendment Act 2011. Schedule 3 updates the Income Tax Assessment Act 1997 to include new deductible gift recipients, such as WorldSkills Australia, Cancer Australia, and the Christchurch Earthquake Appeal Trust of New Zealand, while repealing certain outdated provisions. The Act imposes several obligations on taxpayers and entities governed by the amended Acts. For instance, taxpayers must ensure that any payments under the Better Start for Children with Disability initiative are correctly classified and exempt from income tax. Employers must comply with the new definitions and conditions for fringe benefits tax related to remote work arrangements. Additionally, entities making deductible gifts must adhere to the new list of deductible gift recipients and any associated conditions for eligibility, such as the timeframes for gifts to Cancer Australia and the Christchurch Earthquake Appeal Trust. The Act does not explicitly detail specific offences, penalties, or consequences for non-compliance within its text. However, breaches of taxation laws generally attract penalties under the relevant Acts. For example, non-compliance with the Income Tax Assessment Act 1997 may result in penalties for underpayment of tax, interest on unpaid tax, and potential prosecution for serious breaches. Similarly, non-compliance with the Fringe Benefits Tax Assessment Act 1986 may incur penalties for underreporting fringe benefits, interest on unpaid tax, and potential criminal charges for willful disregard of tax obligations. The maximum penalties for such offences can vary, often depending on the severity and intent behind the non-compliance.

Legal classification tags

Area of Law
Taxation Law
Instrument
Act
Concepts
Commencement Provisions
Repeal & Amendment
Better Start for Children with Disability initiative

Interactions

Authorises

All Versions

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.