Taxation Act Vol 4

Taxation Administration Act 1953
No. 1, 1953
Compilation No. 209
Compilation date: 1 July 2024
Includes amendments: Act No. 141, 2020, Act No. 23, 2024, Act No.
37, 2024 and Act No. 51, 2024
Registered: 17 July 2024
This compilation is in 4 volumes
Volume 1: sections 1–18

Schedule 1 (sections 6-1 to 21-5)
Volume 2: Schedule 1 (sections 45-1 to 298-110)
Volume 3: Schedule 1 (sections 308-1 to 990-5)
Volume 4: Endnotes
Each volume has its own contents
Prepared by the Office of Parliamentary Counsel, Canberra
Authorised Version C2024C00292 registered 17/07/2024

About this compilation
This compilation
This is a compilation of the Taxation Administration Act 1953 that shows the
text of the law as amended and in force on 1 July 2024 (the compilation date).
The notes at the end of this compilation (the endnotes) include information
about amending laws and the amendment history of provisions of the compiled
law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the
compiled law. Any uncommenced amendments affecting the law are accessible
on the Register (www.legislation.gov.au). 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 Register for
the compiled law.
Application, saving and transitional provisions for provisions and
amendments
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.
Editorial changes
For more information about any editorial changes made in this compilation, see
the endnotes.
Modifications
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 Register for the compiled law.
Self-repealing provisions
If a provision of the compiled law has been repealed in accordance with a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
Endnotes 1
Endnote 1—About the endnotes 1
Endnote 2—Abbreviation key 3
Endnote 3—Legislation history 4
Endnote 4—Amendment history 75
Taxation Administration Act 1953 i
Compilation No. 209 Compilation date: 01/07/2024 Registered: 17/07/2024

Endnotes
Endnote 1—About the endnotes
Endnotes
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
Abbreviation key—Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history—Endnotes 3 and 4
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.
Editorial changes
The Legislation Act 2003 authorises First Parliamentary Counsel to make
editorial and presentational changes to a compiled law in preparing a
compilation of the law for registration. The changes must not change the effect
of the law. Editorial changes take effect from the compilation registration date.
If the compilation includes editorial changes, the endnotes include a brief
outline of the changes in general terms. Full details of any changes can be
obtained from the Office of Parliamentary Counsel.
Misdescribed amendments
A misdescribed amendment is an amendment that does not accurately describe
how an amendment is to be made. If, despite the misdescription, the amendment
Taxation Administration Act 1953 1

Endnotes
can be given effect as intended, then the misdescribed amendment can be

incorporated through an editorial change made under section 15V of the
Legislation Act 2003.
If a misdescribed amendment cannot be given effect as intended, the
amendment is not incorporated and “(md not incorp)” is added to the
amendment history.
2 Taxation Administration Act 1953

Endnotes
ad = added or inserted o = order(s)

am = amended Ord = Ordinance
amdt = amendment orig = original
c = clause(s) par = paragraph(s)/subparagraph(s)
C[x] = Compilation No. x /sub-subparagraph(s)
Ch = Chapter(s) pres = present
def = definition(s) prev = previous
Dict = Dictionary (prev…) = previously
disallowed = disallowed by Parliament Pt = Part(s)
Div = Division(s) r = regulation(s)/rule(s)
ed = editorial change reloc = relocated
exp = expires/expired or ceases/ceased to have renum = renumbered
effect rep = repealed
F = Federal Register of Legislation rs = repealed and substituted
gaz = gazette s = section(s)/subsection(s)
LA = Legislation Act 2003 Sch = Schedule(s)
LIA = Legislative Instruments Act 2003 Sdiv = Subdivision(s)
(md) = misdescribed amendment can be given SLI = Select Legislative Instrument
effect SR = Statutory Rules
(md not incorp) = misdescribed amendment Sub-Ch = Sub-Chapter(s)
cannot be given effect SubPt = Subpart(s)
mod = modified/modification underlining = whole or part not
No. = Number(s) commenced or to be commenced

Endnotes
Act Number Assent Commencement Application,

and year saving and
transitional
provisions
Taxation Administration 1, 1953 4 Mar 1953 1 Apr 1953

Act 1953
Income Tax and Social 28, 1953 15 Apr 1953 15 Apr 1953 —
Services Contribution
Assessment Act 1953
Entertainments Tax 39, 1953 30 Sept 1953 1 Oct 1953 —
Abolition Act 1953
Pay-roll Tax Assessment 40, 1953 2 Oct 1953 1 Oct 1953 —
Act 1953
Estate Duty Assessment 52, 1953 28 Oct 1953 28 Oct 1953 —
Act 1953
Salaries Adjustment Act 18, 1955 10 June 1955 10 June 1955 s. 3(2)
1955
Salaries (Statutory 39, 1957 12 Sept 1957 1 July 1957 —
Offices) Adjustment Act
1957
Taxation Administration 95, 1959 4 Dec 1959 4 Dec 1959 —
Act 1959
Salaries (Statutory 17, 1960 17 May 1960 17 May 1960 s. 2
1960
Salaries (Statutory 75, 1964 5 Nov 1964 5 Nov 1964 s. 2
1964
Taxation Administration 155, 1965 18 Dec 1965 14 Feb 1966 —
Act 1965
Statute Law Revision 93, 1966 29 Oct 1966 1 Dec 1966 —
(Decimal Currency) Act
1966

Endnotes

and year saving and
transitional
provisions
Salaries Act 1968 120, 1968 2 Dec 1968 2 Dec 1968 s. 2

Statute Law Revision 216, 1973 19 Dec 1973 31 Dec 1973 ss. 9(1) and 10
Act 1973
Taxation Administration 133, 1974 9 Dec 1974 ss. 1 and 2: Royal s. 9(2)
Act 1974 Assent
ss. 3, 4, 7, 8 and 10–
12: 23 Dec 1974 (see
Gazette 1974,
No. 103D)
Remainder: 1 July
1976 (see Gazette
1976, No. S107)
Jurisdiction of Courts 19, 1979 28 Mar 1979 Parts II–XVII (ss. 3– ss. 110(2) and
(Miscellaneous 123): 15 May 1979 125–127
Amendments) Act 1979 (see Gazette 1979, No.
S86)
Remainder: Royal
Assent
Taxation Administration 59, 1979 15 June 1979 15 June 1979 —
Amendment Act 1979
Statute Law 39, 1983 20 June 1983 s 7(1), (5) and Sch 1: s 7(1) and (5)
(Miscellaneous 18 July 1983 (s 2(1))
Provisions) Act (No. 1)
1983
Amendment Act 1983
Taxation Laws 123, 1984 19 Oct 1984 ss. 1 and 2: Royal s. 317
Amendment Act 1984 Assent
s. 319(1): 14 Feb 1983
(see s. 2(2))
Remainder: 14 Dec
1984

Endnotes

and year saving and
transitional
provisions
Trust Recoupment Tax 4, 1985 24 Mar 1985 5 Apr 1985 (see s. 2) —

(Consequential
Amendments) Act 1985
Sales Tax Laws 47, 1985 30 May 1985 ss. 3, 4(2), 11, 12 and s. 2(4) and (5)
Amendment Act 1985 Part XI (ss. 54–56):
21 Aug 1981
ss. 5, 18, 20, 22, 24,
28(2), 39, 40, 45, 48,
50, 51 and 53: 10 May
1985 (see s. 2(3))
Remainder: Royal
Assent
Statute Law 65, 1985 5 June 1985 Sch 1: 3 July 1985 (s —
(Miscellaneous 2(1))
Provisions) Act (No. 1) Sch 1: 14 Dec 1984 (s
1985 2(45))
as amended by
Statute Law 193, 1985 16 Dec 1985 Sch 1: 3 July 1985 (s —
(Miscellaneous 2(15)(b))
Provisions) Act
(No. 2) 1985
National Crime 104, 1985 16 Oct 1985 s. 14(1): 1 July 1984 —
Authority Remainder: Royal
(Miscellaneous Assent
Taxation Laws 123, 1985 28 Oct 1985 28 Oct 1985 —
Amendment Act (No. 2)
1985

Endnotes

and year saving and
transitional
provisions
Taxation Laws 168, 1985 16 Dec 1985 Part II (ss. 3–9): 1 Jan —
Amendment Act (No. 3) 1986
1985 Parts IV–VI (ss. 12–
17): 1 July 1969
Remainder: Royal
Assent
Fringe Benefits Tax 41, 1986 24 June 1986 24 June 1986 (see s. 2) s. 2(2)
(Miscellaneous
Provisions) Act 1986
Taxation Laws 46, 1986 24 June 1986 Part IV (ss. 31–41): —
Amendment Act 1986 1 July 1986
Part V (ss. 42, 43): 28
Oct 1985
Remainder: Royal
Assent
Taxation Boards of 48, 1986 24 June 1986 s. 31 and Parts VII and ss. 213, 221, 229
Review (Transfer of VIII (ss. 45–56): and 231
Jurisdiction) Act 1986 24 June 1986 (see s.
2(2))
Remainder: 1 July
1986
Taxation Laws 49, 1986 24 June 1986 ss. 33 and 36: 16 Dec —
Amendment Act (No. 2) 1985 (see s. 2(2))
1986 ss. 34, 35 and 37–39:
22 May 1986 (see s.
2(3) and Gazette 1986,
No. S225)
Remainder: Royal
Assent
Taxation Laws 112, 1986 4 Nov 1986 4 Nov 1986 —
1986

Endnotes

and year saving and
transitional
provisions

Amendment (Recovery
of Tax Debts) Act 1986
Taxation Laws 154, 1986 18 Dec 1986 Part II (ss. 3–6) and s. 55(2)
Amendment Act (No. 4) ss. 8(a) and 9–11: 1
1986 Jan 1987
s. 8(c): 10 June 1986
ss. 26(b), (c), 28, 40,
49(3) and (7): 1 Jan
1987 (see s. 2(4) and
Gazette 1986, No.
S650)
s. 55: 1 Mar 1987 (see
Gazette 1987, No.
S32)
Remainder: Royal
Assent
Taxation Laws 58, 1987 5 June 1987 5 June 1987 (see s. 2) —
Amendment (Company
Distributions) Act 1987
Taxation Laws 62, 1987 5 June 1987 s 55 and Sch 4: 5 June s 55(2)
Amendment Act (No. 2) 1987 (s 2(1))
1987 Sch 1: 1 July 1987 (s
2(6))
Taxation Laws 108, 1987 13 Nov 1987 13 Nov 1987 s. 43
1987
Crimes Legislation 120, 1987 16 Dec 1987 s 33: 16 Dec 1987 (s —
Amendment Act 1987 2(2))

Endnotes

and year saving and
transitional
provisions
Taxation Laws 138, 1987 18 Dec 1987 s. 6 and Parts IV, V —

Amendment Act (No. 4) (ss. 63–88): 21 Dec
1987 1987 (see s. 2(2) and
Gazette 1987, No.
S347)
Remainder: Royal
Assent
Petroleum Resource 145, 1987 18 Dec 1987 15 Jan 1988 (see s. 2) —
Rent Tax (Miscellaneous
Taxation Laws 95, 1988 24 Nov 1988 ss. 44(a) and 54(11): —
Amendment Act (No. 4) 16 Mar 1989 (see s.
1988 2(2))
Remainder: Royal
Assent
as amended by
Taxation Laws 107, 1989 30 June 1989 (see 107, 1989 below) —
Amendment Act
(No. 3) 1989
Taxation Laws 97, 1988 25 Nov 1988 s 22–28 and 29(1): 1 —
Amendment (Tax File Jan 1989 (s 2(1))
Numbers) Act 1988
Taxation Laws 97, 1989 30 June 1989 30 June 1989 —
1989
Taxation Laws 105, 1989 30 June 1989 s. 5(o): 18 Dec 1987 —
Amendment Remainder: 30 June
(Superannuation) Act 1989 (see s. 2(1))
1989
Taxation Laws 107, 1989 30 June 1989 Part 6 (ss. 29, 30): 24 —
Amendment Act (No. 3) Nov 1988 (see s. 2(2))
1989 Remainder: Royal
Assent

Endnotes

and year saving and
transitional
provisions
Child Support 124, 1989 21 Sept 1989 1 Oct 1989 (see —

(Assessment) Act 1989 Gazette 1989, No.
S314)
Social Security and 163, 1989 19 Dec 1989 s 50 and 51: 13 Nov —
Veterans’ Affairs 1989 (s 2)
Legislation Amendment
Act (No. 3) 1989
Taxation Laws 167, 1989 19 Dec 1989 s. 31: 19 Jan 1989 —
Amendment Act (No. 4) Part 4 (ss. 35–37): 25
1989 Jan 1989
Remainder: Royal
Assent
Taxation Laws 20, 1990 17 Jan 1990 17 Jan 1990 s. 2(2)
1989
Training Guarantee 60, 1990 16 June 1990 s. 43 and Part 10 —
(Administration) Act (ss. 88–95): 31 Oct
1990 1990 (see Gazette
1990, No. S272)
Remainder: 1 July
1990
Occupational 61, 1990 16 June 1990 s 26: 1 July 1990 (s —
Superannuation 2(4))
(Reasonable Benefit
Limits) Amendment Act
1990
Corporations Legislation 110, 1990 18 Dec 1990 Parts 1 and 2 (ss. 1–7): —
Amendment Act 1990 Royal Assent
s. 9(2): 8 Apr 1991
(see Gazette 1991, No.
S79)
Remainder: 1 Jan 1991
(see Gazette 1990, No.
S335)

Endnotes

and year saving and
transitional
provisions
Social Security and 119, 1990 28 Dec 1990 ss. 4–6, 7(g), 8, 19–21, —
Veterans’ Affairs 22(g) and 23: 22 Aug
Legislation Amendment 1990
Act (No. 2) 1990 ss. 7(a)–(f) and 22(a)–
(f): 1 Mar 1991
ss. 9, 10, 41(b) and
42(b): 1 Jan 1991
Remainder: Royal
Assent
as amended by
Social Security 69, 1991 25 June 1991 s 23: 28 Dec 1990 (s —
Legislation 2)
Amendment Act 1991
Debits Tax Termination 136, 1990 28 Dec 1990 1 Jan 1991 —
Act 1990
Taxation Laws 5, 1991 8 Jan 1991 8 Jan 1991 —
Amendment (Foreign
Income) Act 1990
Social Security 6, 1991 8 Jan 1991 s 97 and 98: 1 Jan —
Legislation Amendment 1991 (s 2)
Act 1990
Taxation Laws 48, 1991 24 Apr 1991 s 101 and 102: 24 Apr —
Amendment Act 1991 1991 (s 2(1))
Taxation Laws 100, 1991 27 June 1991 s 93: 27 June 1991 (s —
Amendment Act (No. 2) 2(1))
1991

Endnotes

and year saving and
transitional
provisions
Industrial Relations 122, 1991 27 June 1991 ss. 4(1), 10(b) and 15– s. 31(2)
Legislation Amendment 20: 1 Dec 1988
Act 1991 ss. 28(b)–(e), 30 and
31: 10 Dec 1991 (see
Gazette 1991, No.
S332)
Remainder: Royal
Assent
Taxation Laws 216, 1991 24 Dec 1991 ss. 11 and 89(2): 22 ss. 114–117
Amendment Act (No. 3) Jan 1991
1991 ss. 40 and 42: 6 Jan
1992 (see s. 2(3))
ss. 45, 46, 48–51, 54–
58, 60–66, 90(1), (3)–
(14), 93–96 and 98–
101: 21 Aug 1991
ss. 47, 52, 53, 59,
90(2) and 97: 3 pm
(A.C.T.) 20 Aug 1991
(s 2(5))
s. 82(2): 25 Dec 1991
s. 107: 24 June 1992
ss. 112–117: 1 Mar
1992 (see Gazette
1992, No. GN7)
Part 9 (ss. 121, 122):
1 July 1991
Remainder: Royal
Assent
Taxation Administration 47, 1992 17 June 1992 17 June 1992 —
Amendment Act 1992

Endnotes

and year saving and
transitional
provisions
Superannuation 92, 1992 30 June 1992 1 July 1992 —

Guarantee
(Consequential
Taxation Laws 98, 1992 30 June 1992 ss. 32–36: 1 July 1992 —
Amendment Act (No. 3) Remainder: Royal
1992 Assent
Taxation Laws 101, 1992 30 June 1992 30 June 1992 ss. 12–14
Amendment (Self
Assessment) Act 1992
Sales Tax Amendment 118, 1992 30 Sept 1992 28 Oct 1992 —
(Transitional) Act 1992
Student Assistance 138, 1992 19 Nov 1992 ss. 31–43: 1 Jan 1993 —
Amendment Act 1992 Remainder: Royal
Assent
Taxation Laws 208, 1992 22 Dec 1992 s 91–93: 22 Dec 1992 —
Amendment (s 2(1))
(Superannuation) Act
1992
Corporate Law Reform 210, 1992 24 Dec 1992 s 125: 23 June 1993 (s —
Act 1992 2(3) and gaz 1993,
No S186)
Taxation Laws 224, 1992 24 Dec 1992 s 122–126: 24 Dec —
1992
Taxation Laws 17, 1993 9 June 1993 s 63: 9 June 1993 (s —
Amendment Act 1993 2(1))
Superannuation Industry 82, 1993 30 Nov 1993 ss. 1, 2, 14, 16(2), 41, s. 77
(Supervision) 42, 45, 46, 48(1) and
Consequential 52–64: 1 Dec 1993
Amendments Act 1993 Remainder: 1 July
1994

Endnotes

and year saving and
transitional
provisions
Taxation Laws 163, 1994 16 Dec 1994 16 Dec 1994 —

Amendment
(Infrastructure
Borrowings) Act 1994
Superannuation Laws 53, 1995 23 June 1995 1 July 1995 —
Amendment (Small
Accounts and Other
Measures) Act 1995
Taxation Laws 120, 1995 25 Oct 1995 Schedule 1 (item 58): Sch. 2 (items 1, 7,
Amendment Act (No. 1) 23 Nov 1994 (see s. 18, 20)
1995 2(2))
Schedule 2 (items 8–
13): 1 July 1994
Remainder: Royal
Assent
Taxation Laws 169, 1995 16 Dec 1995 Sch 8 (items 6–8): 16 Sch 8 (item 8)
Amendment Act (No. 2) Dec 1995 (s 2(1))
1995
Statute Law Revision 43, 1996 25 Oct 1996 Sch 4 (item 145): 25 —
Act 1996 Oct 1996 (s 2(1))
Family (Tax Initiative) 63, 1996 27 Nov 1996 1 Jan 1997 —
Act 1996
Law and Justice 34, 1997 17 Apr 1997 Sch 16 (items 1–6, 8– —
Legislation Amendment 11): 1 July 1997 (s
Act 1997 2(2) and gaz 1997,
No S244)
Sch 16 (item 7): 17
Apr 1997 (s 2(1))
Income Tax 39, 1997 17 Apr 1997 1 July 1997 Sch. 2 (items 5, 6)
(Consequential

Endnotes

and year saving and
transitional
provisions
Taxation Laws 174, 1997 21 Nov 1997 Sch 7 (items 17, 18): —
Amendment Act (No. 4) 21 Nov 1997 (s 2(1))
1997
Taxation Laws 41, 1998 4 June 1998 Sch 1 (items 1–3) and —
(Technical Sch 6 (item 19):
Amendments) Act 1998 4 June 1998 (s 2(1))
Taxation Laws 85, 1998 2 July 1998 2 Jan 1999 —
Amendment (Farm
Management Deposits)
Act 1998
Taxation Laws 11, 1999 31 Mar 1999 Sch 1 (items 346– 
Amendment Act (No. 3) 352): 1 July 1999 (s
1999 2(3))
Financial Sector Reform 44, 1999 17 June 1999 Sch 7 (items 227, —
(Amendments and 228): 1 July 1999 (s
Transitional Provisions) 3(2)(e), (16) and gaz
Act (No. 1) 1999 1999, No S283)
as amended by
Financial Sector 160, 2000 21 Dec 2000 Schedule 1 (item 21): —
Legislation Royal Assent
Amendment Act Remainder: 18 Jan
(No. 1) 2000 2001
A New Tax System 56, 1999 8 July 1999 1 July 2000 —
(Goods and Services Tax
Administration) Act
1999
as amended by
A New Tax System 178, 1999 22 Dec 1999 Sch 1 (items 70, 71): —
(Pay As You Go) Act 1 July 2000 (s 2(2))
1999

Endnotes

and year saving and
transitional
provisions
A New Tax System 59, 1999 8 July 1999 1 July 2000 (s 2) —

(Indirect Tax
Administration) Act
1999
as amended by
A New Tax System 176, 1999 22 Dec 1999 Sch 5 (item 1): 1 July —
(Indirect Tax and 2000 (s 2(10))
Consequential
Amendments) Act
1999
A New Tax System 44, 2000 3 May 2000 Sch 4 (item 1): 1 July —
(Tax Administration) 2000 (s 2(10))
Act (No. 1) 2000
A New Tax System 83, 1999 8 July 1999 Sch 10 (items 66, Sch 10 (item 68)
(Family Assistance) 67A): 10 Dec 1999 (s
(Consequential and 2(6A)–(6C))
Related Measures) Act Sch 10 (item 67):
(No. 2) 1999 never commenced (s
2(6B), (6C))
Sch 10 (item 68):
1 July 2000 (s 2(2))
as amended by
Family and 172, 1999 10 Dec 1999 Sch 2 (items 1, 2, 5): —
Community Services 8 July 1999 (s 2(4))
Legislation
Amendment (1999
Budget and Other
Measures) Act 1999
A New Tax System 85, 1999 8 July 1999 8 July 1999 (see s. 2) —
(Australian Business
Number Consequential

Endnotes

and year saving and
transitional
provisions
Taxation Laws 94, 1999 16 July 1999 Sch 7: 16 July 1999 (s —

1999
Statute Stocktake Act 118, 1999 22 Sept 1999 Sch 2 (items 25–28): —
1999 22 Sept 1999 (s 2)
Superannuation 128, 1999 13 Oct 1999 s 9, Sch 1 (items 75, s9
(Unclaimed Money and 76) and Sch 3 (items 5,
Lost Members) 6): 13 Oct 1999 (s
Consequential and 2(1), (2), (6))
Transitional Act 1999 Sch 3 (items 2, 3):
2 June 1997 (s 2(5))
Public Employment 146, 1999 11 Nov 1999 Sch 1 (items 911– —
(Consequential and 915): 5 Dec 1999 (s
Transitional) 2(1), (2))
Amendment Act 1999
Australian Security 161, 1999 10 Dec 1999 Sch 6: 10 Dec 1999 (s —
Intelligence Organisation 2(1))
Act 1999
A New Tax System 176, 1999 22 Dec 1999 Sch 5 (items 2–10): —
(Indirect Tax and 1 July 2000 (s 2(10),
Consequential (11))
A New Tax System 177, 1999 22 Dec 1999 Sch 7 (item 38) and —
(Indirect Tax and Sch 8 (items 19–22):
Consequential 1 July 2000 (s 2(9))
Amendments) Act
(No. 2) 1999

Endnotes

and year saving and
transitional
provisions
A New Tax System (Pay 178, 1999 22 Dec 1999 Sch 1 (items 1–4, 85– Sch 1 (items 3, 4)
As You Go) Act 1999 88) and Sch 2 and Sch 2
(items 1–22, 35, 36, (items 35, 36, 92,
75–82, 92, 93): 22 Dec 93)
1999 (s 2(1))
as amended by
A New Tax System 179, 1999 22 Dec 1999 Sch 10 (item 20): 22 —
(Tax Administration) Dec 1999 (s 2(1))
Act 1999
A New Tax System 44, 2000 3 May 2000 Sch 4 (items 2, 3): 22 —
(Tax Administration) Dec 1999 (s 2(1))
Act (No. 1) 2000

Endnotes

and year saving and
transitional
provisions
A New Tax System (Tax 179, 1999 22 Dec 1999 Sch 1 (items 1–4, 7, Sch 1 (items 7, 8),
Administration) Act 8), Sch 2 (items 1–4, Sch 2 (items 2,
1999 86–93, 103–107, 130, 107, 130, 131),
131), Sch 3 (items 1, Sch 3 (item 2),
2), Sch 4, Sch 5 Sch 4 (item 2),
(items 69, 73, 74), Sch Sch 5 (items 73,
6 (items 14–24), Sch 74) and Sch 6
10 (items 1–18), Sch (item 24)
12 (item 21) and Sch
14: 22 Dec 1999 (s
2(1)–(6), (7)(b), (c))
Sch 2 (items 94–102),
Sch 11 (items 111,
112), Sch 12 (items 4–
20) and Sch 15
(items 9–18): 1 July
2000 (s 2(8), (9)(b),
(12))
as amended by
A New Tax System 44, 2000 3 May 2000 Sch 3 (item 4): 22 Dec —
(Tax Administration) 1999 (s 2(1))
Act (No. 1) 2000
A New Tax System 91, 2000 30 June 2000 Sch 2 (item 1A): —
(Tax Administration) 1 July 2000 (s 3(1))
Act (No. 2) 2000
Taxation Laws 57, 2002 3 July 2002 Sch 12 (item 41): 22 —
Amendment Act Dec 1999 (s 2(1)
(No. 2) 2002 item 45)
Federal Magistrates 194, 1999 23 Dec 1999 Sch 24: 23 Dec 1999 —
(Consequential (s 2(1))

Endnotes

and year saving and
transitional
provisions
Diesel and Alternative 201, 1999 23 Dec 1999 Sch 2: 24 Dec 1999 —
Fuels Grants Scheme (s 2(3))
(Administration and
Compliance) Act 1999
A New Tax System (Tax 44, 2000 3 May 2000 Sch 1, Sch 3 Sch 3 (item 62)
Administration) Act (items 55–67) and
(No. 1) 2000 Sch 4 (items 17–48):
22 Dec 1999 (s 2(1))
Sch 2 (item 12): 1 Apr
2000 (s 2(2))
Sch 3 (item 68): 1 July
2000 (s 2(8))
Taxation Laws 58, 2000 31 May 2000 Sch 8 (item 20): 1 July —
2000
Fuel Sales Grants 60, 2000 19 June 2000 19 June 2000 (s 2) —
(Consequential
Taxation Laws 76, 2000 28 June 2000 28 June 2000 Sch. 1 (item 8(4))
2000
Diesel and Alternative 77, 2000 30 June 2000 Sch 2: 30 June 2000 —
Fuels Grants Scheme (s 2(1))
Amendment Act 2000
New Business Tax 86, 2000 30 June 2000 Sch 1 (items 26A, Sch 1 (item 58)
System (Alienation of 26B, 27–58): 30 June
Personal Services 2000 (s 2(1))
Income) Act 2000

Endnotes

and year saving and
transitional
provisions
New Business Tax 89, 2000 30 June 2000 Sch 2 (items 114, 116)
System (Miscellaneous) and Sch 7: 22 Dec
Act (No. 2) 2000 1999 (s 2(6), (10))
Sch 2 (items 115,
117): 30 June 2000 (s
2(1))
as amended by
Taxation Laws 57, 2002 3 July 2002 Sch 12 (item 46): —
Amendment Act 30 June 2000 (s 2(1)
(No. 2) 2002 item 49)
A New Tax System (Tax 91, 2000 30 June 2000 Sch 1 and Sch 2 Sch 1 (items 3, 4)
Administration) Act (items 68–120, 142A, and Sch 2
(No. 2) 2000 143, 144): 1 July 2000 (item 144)
(s 3(1))
Sch 3 (items 1–16): 22
Dec 1999 (s 3(4))
as amended by
Tax Laws 101, 2006 14 Sept 2006 Sch 2 (items 14–17): —
Amendment (Repeal 14 Sept 2006 (s 2(1)
of Inoperative item 2)
Indirect Tax Legislation 92, 2000 30 June 2000 Sch 1 (items 10, 10A, Sch 9 (item 18)
Amendment Act 2000 11), Sch 4 (item 10),
Sch 6 (items 8–10),
Sch 7 (items 31–33),
Sch 9 (items 12–16,
18) and Sch 11
(item 17): 1 July 2000
(s 2(1), (3))

Endnotes

and year saving and
transitional
provisions
Social Security and 94, 2000 30 June 2000 Sch 5: 1 July 2000 (s —
Veterans’ Entitlements 2(5))
(Miscellaneous Matters)
Act 2000
Youth Allowance 106, 2000 6 July 2000 Sch 5 (items 10, 11): —
Consolidation Act 2000 1 July 1998 (s 2(3))
1999 (s 2(17))
Social Security and 132, 2000 13 Nov 2000 Sch 5: 13 Nov 2000 (s —
Veterans’ Entitlements 2)
(Private Trusts and
Private Companies–
Integrity of Means
Testing) Act 2000
Criminal Code 137, 2000 24 Nov 2000 Sch 2 (items 395–398, Sch 2 (items 418,
Amendment (Theft, 418, 419): 24 May 419)
Fraud, Bribery and 2001 (s 2(3))
Related Offences) Act
2000
Taxation Laws 156, 2000 21 Dec 2000 Sch 5 (items 4–17, Sch 5
Amendment Act (No. 8) 18(1A), (2)): 21 Dec (item 18(1A), (2))
2000 2000 (s 2(1))
Sch 7 (items 19, 20):
1 July 2000 (s 2(8))
Taxation Laws 173, 2000 21 Dec 2000 Sch 2: 22 Dec 1999 (s Sch 2 (item 5)
2000
Taxation Laws 25, 2001 6 Apr 2001 Sch 7 (items 28–37): —
Amendment (Excise 4 May 2001 (s 2(1)(b))
Arrangements) Act 2001

Endnotes

and year saving and
transitional
provisions
Corporations (Repeals, 55, 2001 28 June 2001 s 4–14 and Sch 3 s 4–14
Consequentials and (items 509, 510):
Transitionals) Act 2001 15 July 2001 (s 2(1),
(3))
Family and Community 71, 2001 30 June 2001 Sch 2 (item 24): 1 July —
Services Legislation 1998 (s 2(6))
(Simplification and
Other Measures) Act
2001
Taxation Laws 73, 2001 30 June 2001 Sch 1 (items 21, 22, Sch 1 (items 22,
Amendment Act (No. 3) 58–62(1)), Sch 2 62(1)), Sch 2
2001 (items 1–40, 53, 86– (items 40, 48–53,
95(1)), Sch 3 95(1)), Sch 3
(items 20–33), Sch 4 (items 29, 32, 33),
(items 1, 10) and Sch Sch 4 (item 10)
5: 30 June 2001 and Sch 5 (item 3)
(s 2(1))
Sch 2 (items 48–52): 1
Jan 2001 (s 2(2))
Sch 3 (items 35, 36): 1
Apr 2001 (s 2(3))
as amended by
Taxation Laws 57, 2002 3 July 2002 Sch 12 (item 56): —
Amendment Act 30 June 2001 (s 2(1)
(No. 2) 2002 item 56)
Child Support 75, 2001 30 June 2001 Sch 5 (items 71–74): Sch 5 (item 74)
Legislation Amendment 30 June 2001 (s 2(1))
Act 2001
Financial Sector 121, 2001 24 Sept 2001 ss. 1–3: Royal Assent —
(Collection of Data– Remainder: 1 July
Consequential and 2002 (see s. 2(2) and
Transitional Provisions) Gazette 2002, No.
Act 2001 GN24)

Endnotes

and year saving and
transitional
provisions
National Crime 135, 2001 1 Oct 2001 Schedules 1–7 and 9– —

Authority Legislation 12: 12 Oct 2001 (see
Amendment Act 2001 Gazette 2001, No.
S428)
Schedule 8: 13 Oct
2001 (see Gazette
2001, No. S428)
Remainder: Royal
Assent
Treasury Legislation 146, 2001 1 Oct 2001 s 4 and Sch 3: 15 Dec s4
Amendment 2001 (s 2(1))
(Application of Criminal
Code) Act (No. 2) 2001
Abolition of Compulsory 159, 2001 1 Oct 2001 29 Oct 2001 Sch. 1 (item 97)
Age Retirement
(Statutory Officeholders)
Act 2001
New Business Tax 163, 2001 1 Oct 2001 1 July 2001 —
System (Debt and
Equity) Act 2001
Taxation Laws 168, 2001 1 Oct 2001 Schedule 2: 1 July Sch. 1 (item 25)
Assent
Taxation Laws 169, 2001 1 Oct 2001 Sch 6 (items 18, 18A, Sch 6 (item 19(3),
Amendment Act (No. 6) 19(3), (4)): 1 Oct 2001 (4))
2001 (s 2(1))
Taxation Laws 15, 2002 4 Apr 2002 4 Apr 2002 Sch. 1 (item 21)
Amendment
(Superannuation) Act
(No. 1) 2002

Endnotes

and year saving and
transitional
provisions
Taxation Laws 51, 2002 29 June 2002 Sch 6 (items 10, 11): Sch 6 (items 11,
Amendment 1 July 2002 (s 2(1) 14)
(Superannuation) Act item 13)
(No. 2) 2002 Sch 6 (items 12–14):
27 July 2002 (s 2(1)
item 14)
Taxation Laws 57, 2002 3 July 2002 Sch 12 (items 36, 37): —
Amendment Act (No. 2) 15 Dec 2001 (s 2(1)
2002 items 40, 41)
Sch 12 (items 87–94):
3 July 2002 (s 2(1)
item 66)
New Business Tax 68, 2002 22 Aug 2002 24 Oct 2002 (see s. 2) —
System (Consolidation)
Act (No. 1) 2002
Proceeds of Crime 86, 2002 11 Oct 2002 ss. 1–3: Royal Assent —
(Consequential Remainder: 1 Jan 2003
Amendments and (see s. 2(1) and
Transitional Provisions) Gazette 2002, No.
Act 2002 GN44)
New Business Tax 117, 2002 2 Dec 2002 Sch 11 (items 12–15) —
System (Consolidation and Sch 14 (items 14,
and Other Measures) Act 15): 24 Oct 2002 (s
(No. 1) 2002 2(1) item 9)
Australian Crime 125, 2002 10 Dec 2002 Schedule 2 Sch. 2 (item 226)
Commission (items 125–187, 226):
Establishment Act 2002 1 Jan 2003
Petroleum (Timor Sea 10, 2003 2 Apr 2003 Schedule 1 (items 1– —
Treaty) (Consequential 52, 54–75, 78–82):
Amendments) Act 2003 20 May 2002
Remainder: Royal
Assent

Endnotes

and year saving and
transitional
provisions
New Business Tax 16, 2003 11 Apr 2003 Sch 4 (items 8–10), Sch 24 (item 19)
System (Consolidation Sch 6 (items 11, 12), and Sch 28
and Other Measures) Act Sch 14 (items 8–12), (item 19(3))
2003 Sch 23 (item 14) and
Sch 24 (items 1–19):
24 Oct 2002 (s 2(1)
items 3, 4, 9, 13, 14)
19(3)): 29 June 2002
(s 2(1) items 17, 19)
Energy Grants (Credits) 54, 2003 27 June 2003 1 July 2003 Sch. 5 (items 36,
Scheme (Consequential 37)
Taxation Laws 66, 2003 30 June 2003 Schedule 3 Sch. 3
Amendment Act (No. 4) (items 134–139, (item 140(1)),
2003 140(1)), Schedule 5 Sch. 5 (item 30)
and Schedule 6 and Sch. 6
(items 2, 3): Royal (item 3)
Assent
Taxation Laws 67, 2003 30 June 2003 Schedule 9 (items 1, 2, Sch. 9
Amendment Act (No. 6) 18(2), 19): 1 Sept (items 18(2), 19)
2003 2003
Schedule 10 (item 12):
Royal Assent
Taxation Laws 101, 2003 14 Oct 2003 Sch 6 (item 32): 10 —
Amendment Act (No. 3) Dec 1999 (s 2(1)
2003 item 28)
2000 (s 2(1) item 29)
Sch 6 (items 34, 35):
14 Oct 2003 (s 2(1)
items 30, 31)

Endnotes

and year saving and
transitional
provisions
Taxation Laws 107, 2003 21 Oct 2003 Schedule 2 (items 15– Sch. 2 (item 40)
Amendment Act (No. 8) 26, 40) and Schedule 7 and Sch. 7
2003 (items 19–22): Royal (items 20, 22)
Assent
Superannuation 111, 2003 12 Nov 2003 12 Nov 2003 Sch. 1 (item 25)
(Government
Co-contribution for Low
Income Earners)
(Consequential
Family and Community 122, 2003 5 Dec 2003 Schedule 2 (items 24– Sch. 2 (item 26)
Services and Veterans’ 26): Royal Assent
Affairs Legislation
Amendment (2003
Budget and Other
Measures) Act 2003
New Business Tax 133, 2003 17 Dec 2003 17 Dec 2003 Sch. 4 (item 79)
System (Taxation of
Financial Arrangements)
Act (No. 1) 2003
Taxation Laws 142, 2003 17 Dec 2003 Schedule 8 (items 22, Sch. 8
Amendment Act (No. 5) 23, 24(4)): Royal (item 24(4))
2003 Assent
Higher Education 150, 2003 19 Dec 2003 Sch 2 (items 152– —
Support (Transitional 160): 1 Jan 2004 (s
Provisions and 2(1) item 16)
Consequential
Taxation Laws 20, 2004 23 Mar 2004 Schedule 6: 1 July —
Assent

Endnotes

and year saving and
transitional
provisions
Military Rehabilitation 52, 2004 27 Apr 2004 ss. 1–3: Royal Assent —
and Compensation Remainder: 1 July
(Consequential and 2004 (see s. 2(1))
Transitional Provisions)
Act 2004
Tax Laws Amendment 83, 2004 25 June 2004 Sch 1 (item 84): Sch 1
(2004 Measures No. 2) 30 June 2000 (s 2(1) (item 126(1), (6),
Act 2004 item 2) (11))
Sch 1 (item 107): 17
Dec 2003 (s 2(1)
item 11)
Sch 1 (items 125,
126(1), (6), (11)):
25 June 2004 (s 2(1)
item 12)
Tax Laws Amendment 95, 2004 29 June 2004 Sch 10 (item 40): Sch 10
(2004 Measures No. 1) repealed before (items 44(2), (3),
Act 2004 commencing (s 2(1) 45)
item 8)
Sch 10 (items 41,
44(2), (3), 45): 1 July
2005 (s 2(1) item 8)
as amended by
Tax Laws 58, 2006 22 June 2006 Sch 7 (items 210, —
Amendment (2006 211): 1 July 2005
Measures No. 2) Act (s 2(1) items 22, 23)
2006

Endnotes

and year saving and
transitional
provisions
Taxation Laws 101, 2004 30 June 2004 Sch 11 (items 3–15): —

Amendment Act (No. 1) 22 Dec 1999 (s 2(1)
2004 item 12)
Sch 11 (item 130):
30 June 2001 (s 2(1)
item 15)
Sch 11 (items 155–
160, 163, 164):
30 June 2004 (s 2(1)
items 17, 18)
Tax Laws Amendment 134, 2004 13 Dec 2004 Schedule 1 (items 15, Sch. 1 (item 16),
(Small Business 16), Schedule 2 Sch. 2 (item 23),
Measures) Act 2004 (items 22, 23) and and Sch. 3
Schedule 3 (items 8– (item 10)
10): Royal Assent
Financial Framework 8, 2005 22 Feb 2005 s. 4 and Schedule 1 s. 4 and Sch. 1
Legislation Amendment (items 426, 496): (item 496)
Act 2005 Royal Assent
Tax Laws Amendment 10, 2005 22 Feb 2005 Schedule 1 (item 18): —
(Long-term 1 July 2005
Non-reviewable
Contracts) Act 2005
Tax Laws Amendment 23, 2005 21 Mar 2005 Schedule 2 (items 13, Sch. 2
(2004 Measures No. 6) 14(2)) and Schedule 3 (item 14(2)) and
Act 2005 (items 103–109, Sch. 3
111(3)): Royal Assent (item 111(3))
Tax Laws Amendment 41, 2005 1 Apr 2005 Schedule 1 (items 12, Sch. 1 (item 13)
(2004 Measures No. 7) 13) and Schedule 10
Act 2005 (items 233–241, 275):
Royal Assent
Tax Laws Amendment 63, 2005 26 June 2005 Schedule 3: Royal Sch. 3 (item 3)
(2005 Measures No. 3) Assent
Act 2005

Endnotes

and year saving and
transitional
provisions
Tax Laws Amendment 75, 2005 29 June 2005 29 June 2005 Sch. 1 (item 31)
(Improvements to Self and Sch. 2
Assessment) Act (No. 1) (item 16)
2005
Tax Laws Amendment 77, 2005 29 June 2005 29 June 2005 Sch. 4 (items 7, 9)
(2005 Measures No. 1)
Act 2005
Tax Laws Amendment 78, 2005 29 June 2005 29 June 2005 Sch. 4 (item 5)
(2005 Measures No. 2) and Sch. 6
Act 2005 (item 28(1))
Higher Education 83, 2005 6 July 2005 Schedule 3: Royal —
Legislation Amendment Assent
Act 2005
Statute Law Revision 100, 2005 6 July 2005 Schedule 1 (items 64, —
Act 2005 65): Royal Assent
Tax Laws Amendment 147, 2005 14 Dec 2005 Schedule 2 (item 25): —
(Loss Recoupment Rules Royal Assent
and Other Measures) Act
2005
Tax Laws Amendment 160, 2005 19 Dec 2005 Schedule 4: 6 June Sch. 1
(2005 Measures No. 4) 2006 (see (item 14(2), (3))
Act 2005 F2006L01656) and Sch. 4
Remainder: Royal (item 27)
Assent
Tax Laws Amendment 161, 2005 19 Dec 2005 Schedule 1 (items 27– Sch. 1 (items 32,
(Improvements to Self 37, 46–56, 59) and 35, 37, 59) and
Assessment) Act (No. 2) Schedule 2 (items 1, Sch. 2 (items 28–
2005 16–32): Royal Assent 32)
Tax Laws Amendment 32, 2006 6 Apr 2006 6 Apr 2006 Sch. 3 (item 17)
Act 2006

Endnotes

and year saving and
transitional
provisions
Student Assistance 47, 2006 22 May 2006 Schedule 1 (items 24, Sch. 1 (item 25)
Legislation Amendment 25) and Schedule 2 and Sch. 2
Act 2006 (items 26, 27): 1 July (item 27)
2006
Tax Laws Amendment 58, 2006 22 June 2006 Sch 7 (items 131–169, Sch 7 (items 133,
(2006 Measures No. 2) 217–219): 22 June 138, 139, 165)
Act 2006 2006 (s 2(1) items 6,
24)
Fuel Tax (Consequential 73, 2006 26 June 2006 Sch 5 (items 39–60, Sch 5 (items 53–
and Transitional 160–165): 1 July 2006 58, 60)
Provisions) Act 2006 (s 2(1) items 18, 19,
21)
Excise Laws 74, 2006 26 June 2006 Schedule 1 (items 97– —
Amendment (Fuel Tax 100): 1 July 2006
Reform and Other
Measures) Act 2006
Petroleum Resource 78, 2006 30 June 2006 Schedule 1 (items 11, Sch. 1 (item 12)
Rent Tax Assessment 12) and Schedule 4 and Sch. 4
Amendment Act 2006 (items 25–38): 1 July (item 38)
2006
Tax Laws Amendment 80, 2006 30 June 2006 Schedule 4 (items 10– Sch. 4 (item 14)
(2006 Measures No. 3) 14), Schedule 6 and Sch. 7
Act 2006 (items 10, 11) and (item 6)
6): Royal Assent
as amended by
Tax Laws 4, 2007 19 Feb 2007 Schedule 2 (item 23): —
Amendment (2006 Royal Assent
Measures No. 6) Act
2007

Endnotes

and year saving and
transitional
provisions
Law Enforcement 86, 2006 30 June 2006 Schedule 1 (items 71, —

Integrity Commissioner 72): 30 Dec 2006 (see
(Consequential s. 2(1))
International Tax 100, 2006 14 Sept 2006 14 Sept 2006 Sch. 1 (item 11)
Agreements Amendment and Sch. 2
Act (No. 1) 2006 (item 7)
Tax Laws Amendment 101, 2006 14 Sept 2006 Schedules 3 and 4: 1 Sch. 6 (items 1,
(Repeal of Inoperative Jan 2008 3–11, 14, 15)
Provisions) Act 2006 Remainder: Royal
Assent
Tax Laws Amendment 4, 2007 19 Feb 2007 Schedule 2 (items 17– Sch. 2 (item 19)
(2006 Measures No. 6) 21): Royal Assent
Act 2007
Statute Law Revision 8, 2007 15 Mar 2007 Sch 1 (item 25): 22 —
Act 2007 Dec 1999 (s 2(1)
item 21)
Sch 4 (item 32): 15
Mar 2007 (s 2(1)
item 44)
Tax Laws Amendment 9, 2007 15 Mar 2007 Sch 1 (items 19–24), Sch 1 (item 24),
(Simplified Sch 2 (items 4, 5), Sch 4 (item 16)
Superannuation) Act Sch 4 (items 11–16) and Sch 5
2007 and Sch 5 (items 31– (items 32, 36)
36): 15 Mar 2007 (s
2(1) items 2–8)
Superannuation 15, 2007 15 Mar 2007 Sch 1 (items 366–393, Sch 1
Legislation Amendment 406(1)–(3)), Sch 3 (item 406(1)–(3))
(Simplification) Act (items 61–66) and Sch and Sch 3
2007 4 (item 12): 15 Mar (item 66)
2007 (s 2(1) items 2,
8, 12)

Endnotes

and year saving and
transitional
provisions
Private Health Insurance 32, 2007 30 Mar 2007 Schedule 3 (items 17, —
(Transitional Provisions 18): 1 July 2007
and Consequential
Tax Laws Amendment 55, 2007 12 Apr 2007 12 Apr 2007 —
Act 2007
Tax Laws Amendment 56, 2007 12 Apr 2007 12 Apr 2007 Sch. 1 (item 5)
(2007 Measures No. 1) and Sch. 3
Act 2007 (item 39)
Tax Laws Amendment 78, 2007 21 June 2007 Schedule 3 (item 22): —
(2007 Measures No. 2) Royal Assent
Act 2007
Tax Laws Amendment 79, 2007 21 June 2007 Schedule 8 (items 3, Sch. 8
(2007 Measures No. 3) 26(1), (2)): 1 July (item 26(1), (2))
Act 2007 2007 and Sch. 10
Schedule 10 (items 1, (item 32)
2, 14–32): Royal
Assent
Tax Laws Amendment 80, 2007 21 June 2007 21 June 2007 Sch. 2
(Small Business) Act (item 67(3)) and
2007 Sch. 6 (item 9)
Tax Laws Amendment 143, 2007 24 Sept 2007 Sch 1 (items 212, 222, Sch 1 (items 222,
(2007 Measures No. 4) 225, 226), Sch 4 225, 226), Sch 4
Act 2007 (items 47, 48, 51, 52), (items 51, 52) and
Sch 5 (items 29, 30, Sch 5 (item 48(1),
48(1), (4), (5)) and (4), (5))
104(3)): 24 Sept 2007
(s 2(1) items 2, 4, 5, 7,
11)
Sch 5 (item 47): 15
Mar 2007 (s 2(1)
item 6)

Endnotes

and year saving and
transitional
provisions
Tax Laws Amendment 164, 2007 25 Sept 2007 Schedule 1 (items 68– Sch. 1
(2007 Measures No. 5) 70, 71(12)): Royal (item 71(12))
Act 2007 Assent
Tax Laws Amendment 32, 2008 23 June 2008 Schedule 1 (items 1, Sch. 1 (item 58)
(Election Commitments 24–58): Royal Assent
No. 1) Act 2008
First Home Saver 45, 2008 25 June 2008 Schedule 1 (items 53– —
Accounts (Consequential 66), Schedule 4
Amendments) Act 2008 (item 64), Schedule 6
(items 18–21) and
26 June 2008
Statute Law Revision 73, 2008 3 July 2008 Schedule 4 —
Act 2008 (items 480–491):
4 July 2008
Tax Laws Amendment 91, 2008 20 Sept 2008 Schedule 2: 1 July Sch. 2 (items 16,
(2008 Measures No. 3) 2008 18)
Act 2008
First Home Saver 92, 2008 30 Sept 2008 Schedule 1 (items 24– Sch. 1 (item 26)
Accounts (Further 26) and Schedule 2
Provisions) Amendment (items 41, 42): 1 Oct
Act 2008 2008
Tax Laws Amendment 97, 2008 3 Oct 2008 Schedule 3 —
(2008 Measures No. 4) (items 177–185):
Financial System 105, 2008 17 Oct 2008 Sch 1 (item 60): 18 —
Legislation Amendment Oct 2008 (s 2(1)
(Financial Claims item 2)
Scheme and Other
Measures) Act 2008
Tax Laws Amendment 141, 2008 9 Dec 2008 Schedule 1 (items 8– Sch. 1 (item 10)
(Education Refund) Act 10): Royal Assent
2008

Endnotes

and year saving and
transitional
provisions
Tax Laws Amendment 150, 2008 11 Dec 2008 Schedule 1 (items 6, Sch. 1 (item 7)
(Luxury Car Tax–Minor 7): Royal Assent
Temporary Residents’ 151, 2008 11 Dec 2008 Schedule 1 (items 23– —
Superannuation 26): 18 Dec 2008 (see
Legislation Amendment F2008L04636)
Act 2008
Migration Legislation 159, 2008 18 Dec 2008 Schedule 2: 14 Sept Sch. 2 (item 2)
Amendment (Worker 2009 (see
Protection) Act 2008 F2009L02375)
Tax Bonus for Working 6, 2009 18 Feb 2009 Schedule 1 (items 5– —
Australians 7): 18 Feb 2009 (see s.
(Consequential 2(1))
Amendments) Act
(No. 2) 2009
Tax Laws Amendment 14, 2009 26 Mar 2009 Schedule 2 and Sch. 2 (item 9)
(2008 Measures No. 6) Schedule 4 (items 37– and Sch. 4
Act 2009 44): Royal Assent (items 39, 44)
Tax Laws Amendment 15, 2009 26 Mar 2009 Schedule 1 Sch. 1 (items 102,
(Taxation of Financial (items 101–105): 103, 104(1)–(4),
Arrangements) Act 2009 Royal Assent (6), (8)–(13),
(16)–(19), 105(2))
Sch. 1
(item 104(5)) (am.
by 147, 2011,
Sch. 4 [item 1])
Sch. 1
(item 104(7)) (am.
by 136, 2010,
Sch. 3 [item 133])
Sch. 1
(item 104(7A))
(ad. by 136, 2010,
Sch. 3 [item 134])

Endnotes

and year saving and
transitional
provisions
Sch 1
(item 104(14))
(am by 85, 2013,
Sch 8 [items 49–
51])
Sch 1
(item 104(15))
(am by 85, 2013,
Sch 8 [items 52–
54])
Sch. 1
(item 104A) (ad.
by 147, 2011,
Sch. 4 [item 2])
Sch. 1
(items 104B,
104C) (ad. by 99,
2012, Sch. 2
[item 5])
Sch. 1
(item 105(1)) (am.
by 147, 2011,
Sch. 4 [item 3])
as amended by
Tax Laws 136, 2010 7 Dec 2010 Sch 3 (items 133, —
Amendment (2010 134): 26 Mar 2009 (s
Measures No. 4) Act 2(1) item 8)
2010
Tax Laws 147, 2011 29 Nov 2011 Schedule 4: 30 Nov Sch. 4 (item 4)
Amendment (2011 2011
Measures No. 7) Act
2011

Endnotes

and year saving and
transitional
provisions
Tax Laws 99, 2012 29 June 2012 Sch 2 (item 5): 26 Mar —
Amendment (2012 2009 (s 2(1) item 6)
Measures No. 2) Act
2012
Taxation and 85, 2013 28 June 2013 Sch 8 (items 49–54): —
Superannuation Laws 26 Mar 2009 (s 2(1)
Amendment (2013 item 11)
Measures No. 2) Act
2013
Tax Laws Amendment 27, 2009 26 Mar 2009 Schedule 1 (items 1–3, Sch. 1 (item 5)
(2009 Measures No. 1) 5): Royal Assent and Sch. 3
Act 2009 Schedule 1 (item 4): (item 102(1))
1 July 2013
66) and Schedule 3
(items 11–18, 102(1)):
27 Mar 2009
Tax Laws Amendment 42, 2009 23 June 2009 Schedule 1 (items 34, Sch. 1 (item 35)
(2009 Measures No. 2) 35) and Schedule 6
Act 2009 (item 34): Royal
Assent
Tax Laws Amendment 47, 2009 24 June 2009 Schedule 1 (items 1, 2, Sch. 1 (item 6)
(2009 Measures No. 3) 6): 25 June 2009 and Sch. 2
Act 2009 Schedule 1 (items 3– (item 15)
5): 1 July 2014
15): Royal Assent
as amended by
Tax Laws 43, 2011 27 June 2011 Sch 1 (items 5–8, 12): Sch 1 (item 12)
Amendment (2011 28 June 2011 (s 2(1)
Measures No. 4) Act items 2, 4)
2011

Endnotes

and year saving and
transitional
provisions
Tax Laws Amendment 88, 2009 18 Sept 2009 Schedule 2 (items 16– Sch. 2 (items 25–
(2009 Measures No. 4) 22, 25–31): 1 Oct 31)
Act 2009 2009
1 Jan 2010
Schedule 5
(items 233–236, 239–
243, 246–257): Royal
Assent
Tax Agent Services 114, 2009 16 Nov 2009 Sch 1 (items 14–26) Sch 1 (item 26)
(Transitional Provisions and Sch 2: 1 Mar 2010 and Sch 2
and Consequential (s 2(1) items 2, 4)
Tax Laws Amendment 118, 2009 4 Dec 2009 Sch 1 (items 47–49, Sch 1
(2009 Measures No. 5) 51(2), 53, 54) and (items 51(2), 53,
Act 2009 Sch 2: 4 Dec 2009 (s 54) and Sch 2
2(1) items 4–6) (items 2, 3, 5)
Tax Laws Amendment 126, 2009 9 Dec 2009 Schedule 1 (items 19, Sch. 1 (item 20)
(Resale Royalty Right 20): 9 June 2010 (see
for Visual Artists) Act s. 2(1))
2009
Tax Laws Amendment 133, 2009 14 Dec 2009 Schedule 1 (items 2–5, Sch. 1 (items 86,
(2009 Budget Measures 78–82, 86, 87): 14 Dec 87) and Sch. 3
No. 2) Act 2009 2009 (items 44, 45)
45): Royal Assent
Crimes Legislation 4, 2010 19 Feb 2010 Schedule 11 (items 20, —
Amendment (Serious 21): 20 Feb 2010
and Organised Crime)
Act (No. 2) 2010
Statute Law Revision 8, 2010 1 Mar 2010 Schedule 1 (item 47): —

Endnotes

and year saving and
transitional
provisions
Tax Laws Amendment 20, 2010 24 Mar 2010 Schedule 1 (items 15, Sch. 1 (items 19,
(2009 GST 16, 18–20), Schedule 3 20), Sch. 2
Administration (items 30, 31) and (item 23(1)) and
Measures) Act 2010 Schedule 5 (items 8– Sch. 3 (item 31)
11): Royal Assent
22, 23(1)): 1 July 2010
Tax Laws Amendment 21, 2010 24 Mar 2010 Schedule 1 (items 24– Sch. 1 (item 29)
(2010 GST 29): Royal Assent
Administration Measures
No. 1) Act 2010
Tax Laws Amendment 56, 2010 3 June 2010 s 4(2), Sch 3 (items 9, s 4(2), Sch 2
(2010 Measures No. 1) 10(1), (5)), Sch 5 (item 4), Sch 3
Act 2010 (items 191–193) and (item 10(1), (5)),
Sch 6 (items 12–14, Sch 5 (item 193)
27–36, 44–53, 110, and Sch 6
111, 116, 159, 160): (items 14, 53,
3 June 2010 (s 2(1) 101, 105)
items 1, 7, 11, 15, 20,
23)
Sch 1 (item 8): 17 Dec
2010 (s 2(1) item 4)
Sch 2 (items 3, 4) and
101–105): 4 June 2010
(s 2(1) items 6, 16, 17)
Tax Laws Amendment 74, 2010 28 June 2010 Schedule 1 (items 41, Sch. 1 (items 45,
(2010 GST 42, 45, 56–63): Royal 63) and Sch. 2
Administration Measures Assent (item 46)
No. 2) Act 2010 Schedule 2 (items 13–
46): 1 July 2010
(2010 Measures No. 2) 24): 1 July 2010
Act 2010

Endnotes

and year saving and
transitional
provisions
Tax Laws Amendment 79, 2010 29 June 2010 Schedule 1 (items 6– Sch. 1 (items 53,
(Transfer of Provisions) 10, 36–53, 57–66) and 57–66) and Sch. 4
Act 2010 Schedule 4 (items 7, (item 51)
47–49, 51): 1 July
2010
Tax Laws Amendment 90, 2010 29 June 2010 Sch 3 and Sch 5 Sch 5 (item 7)
(2010 Measures No. 3) (items 4, 5, 7): 29 June
Act 2010 2010 (s 2(1) item 3)
as amended by
Tax Laws 12, 2012 21 Mar 2012 Sch 6 (item 190): 21 —
Amendment (2011 Mar 2012 (s 2(1)
Measures No. 9) Act item 31)
2012
Tax Laws 53, 2016 5 May 2016 Sch 6 (item 69) and Sch 8 (item 1)
Amendment (New Sch 8 (item 1): 5 May
Tax System for 2016 (s 2(1) items 2,
Managed Investment 4))
Trusts) Act 2016
as amended by
Treasury Laws 15, 2019 12 Mar 2019 Sch 1 (items 43–46): 1 Sch 1 (item 46)
Amendment (2018 Apr 2019 (s 2(1)
Measures No. 5) item 2)
Act 2019
Paid Parental Leave 105, 2010 14 July 2010 Sch 1 (items 71–82) Sch 2 (items 1, 2)
(Consequential and Sch 2 (items 1, 2):
Amendments) Act 2010 1 Oct 2010 (s 2(1)
items 11, 14)
Sch 1 (item 83): 17
Dec 2010 (s 2(1)
item 12)
Superannuation 117, 2010 16 Nov 2010 Schedule 4 (item 25): —
Legislation Amendment Royal Assent
Act 2010

Endnotes

and year saving and
transitional
provisions
Tax Laws Amendment 145, 2010 16 Dec 2010 Schedule 1, Sch. 1 (items 2, 3)
(Confidentiality of Schedule 2 (items 96– and Sch. 2
Taxpayer Information) 117, 124, 125) and (items 124, 125)
Act 2010 Schedule 3 (items 16–
19): 17 Dec 2010
Human Services 32, 2011 25 May 2011 Sch 4 (item 628): —
Legislation Amendment never commenced (s
Act 2011 2(1) item 4)
Sch 4 (item 629):
1 July 2011 (s 2(1)
item 5)
Tax Laws Amendment 41, 2011 27 June 2011 Schedule 5 (items 10– Sch. 5 (items 13,
(2011 Measures No. 2) 14, 21–23): 28 June 14, 422)
Act 2011 2011
1 July 2011 (see s.
2(1))
Schedule 5 (items 34,
35, 146, 147, 168–172,
401–411, 421, 422):
Royal Assent
Tax Laws Amendment 43, 2011 27 June 2011 Sch 1 (items 1–4, 12): Sch 1 (item 12)
(2011 Measures No. 4) 28 June 2011 (s 2(1) and Sch 4 (item 5)
Act 2011 items 2, 4)
1 July 2016 (s 2(1)
item 3)
Sch 4: 27 June 2011
(s 2(1) item 9)
Acts Interpretation 46, 2011 27 June 2011 Schedule 2 Sch. 3 (items 10,
Amendment Act 2011 (items 1109–1111) and 11)
Schedule 3 (items 10,
11): 27 Dec 2011

Endnotes

and year saving and
transitional
provisions
Tax Laws Amendment 61, 2011 29 June 2011 Schedule 6: 1 July —

(2010 Measures No. 5) 2011
Act 2011
Taxation of Alternative 68, 2011 29 June 2011 Schedule 1 (item 36): —
Fuels Legislation 1 Dec 2011
Amendment Act 2011
Tax Laws Amendment 93, 2011 8 Sept 2011 Schedule 3 Sch. 4 (items 1–6)
(Research and (items 109–111) and
Development) Act 2011 Schedule 4 (items 1–
6): Royal Assent
Clean Energy 132, 2011 18 Nov 2011 Schedule 1 —
(Consequential (item 212A) and
Amendments) Act 2011 Schedule 2 (item 73):
2 Apr 2012 (see s.
2(1))
Clean Energy 141, 2011 29 Nov 2011 Sch 6 (items 12, 13): —
(Household Assistance 14 May 2012 (s 2(1)
Amendments) Act 2011 item 14)
Tax Laws Amendment 147, 2011 29 Nov 2011 Schedule 3, Sch. 3 (items 2,
(2011 Measures No. 7) Schedule 5 (items 10– 3), Sch. 5
Act 2011 16) and Schedule 8 (item 16) and Sch.
(item 43): Royal 8 (items 37, 39,
Assent 40)
35, 37, 39, 40): 1 Jan
2012
1 July 2012

Endnotes

and year saving and
transitional
provisions
Tax Laws Amendment 12, 2012 21 Mar 2012 Sch 6 (items 27–29): Sch 6 (items 192,
(2011 Measures No. 9) 22 Dec 1999 (s 2(1) 248, 251)
Act 2012 item 11)
186, 187, 191, 192,
212, 213, 218, 241–
246, 248–251): 21 Mar
2012 (s 2(1) items 14,
31)
Sch 6 (item 182): 3
Oct 2008 (s 2(1)
item 30)
as amended by
Tax and 110, 2014 16 Oct 2014 Sch 5 (item 147): 22 —
Superannuation Laws Dec 1999 (s 2(1)
Measures No. 4) Act
2014
Minerals Resource Rent 14, 2012 29 Mar 2012 Sch 1 and Sch 2 —
Tax (Consequential (items 1–9): 1 July
Amendments and 2012 (s 2(1) items 2,
Transitional Provisions) 3)
Act 2012 Sch 2 (items 17–28):
never commenced (s
2(1) item 4)
as amended by
Indirect Tax Laws 39, 2012 15 Apr 2012 Sch 1 (items 265, —
Amendment 266): 29 Mar 2012 (s
(Assessment) Act 2(1) item 4)
2012 Sch 1 (items 269,
270): never
commenced (s 2(1)
item 5)

Endnotes

and year saving and
transitional
provisions
Tax Laws Amendment 23, 2012 29 Mar 2012 Schedule 1 (items 9, Sch. 1 (item 10)
(Stronger, Fairer, 10): Royal Assent
Simpler and Other
Measures) Act 2012
Fairer Private Health 26, 2012 4 Apr 2012 Schedule 1 (items 41, Sch. 1
Insurance Incentives Act 42, 48(1)): 1 July 2012 (item 48(1))
2012
Indirect Tax Laws 39, 2012 15 Apr 2012 Sch 1 (items 1, 2, 29, Sch 1 (items 239,
Amendment 190–223, 231–240): 240, 264)
(Assessment) Act 2012 1 July 2012 (s 2(1)
item 2)
Sch 1 (items 255–
264): 1 Jan 2017 (s
2(1) item 3)
15 Apr 2012 (s 2(1)
item 8)
as amended by
Tax and 15, 2017 28 Feb 2017 Sch 4 (item 93): 1 Apr —
Superannuation Laws 2017 (s 2(1) item 12)
Amendment (2016
Measures No. 2) Act
2017
Tax Laws Amendment 57, 2012 21 June 2012 Schedule 5: Royal —
(Shipping Reform) Act Assent
2012

Endnotes

and year saving and
transitional
provisions
(2012 Measures No. 3) 28): 21 June 2012 (see
Act 2012 s. 2(1))
as amended by
Tax and 110, 2014 16 Oct 2014 Sch 5 (item 150): —
Superannuation Laws 21 June 2012 (s 2(1)
Measures No. 4) Act
2014
Tax Laws Amendment 71, 2012 27 June 2012 Sch 5 (item 17): 1 July —
(2012 Measures No. 1) 2012 (s 2(1) item 7)
Act 2012 Sch 5 (item 18): never
commenced (s 2(1)
item 8)
Sch 5 (item 19):
27 June 2012(s 2(1)
item 9)
Telecommunications 74, 2012 27 June 2012 Schedule 1 (items 3, Sch. 1 (item 28)
Interception and Other 28): 10 Feb 2013 (see
Legislation Amendment s. 2(1))
(State Bodies) Act 2012
Tax and Superannuation 75, 2012 27 June 2012 Schedule 4 (items 13– Sch. 4 (item 20)
Laws Amendment (2012 16, 20), Schedule 5
Measures No. 1) Act and Schedule 7: Royal
2012 Assent
Financial Framework 82, 2012 28 June 2012 Schedule 1 (item 124): —
Legislation Amendment 29 June 2012
Act (No. 2) 2012

Endnotes

and year saving and
transitional
provisions
Superannuation 91, 2012 28 June 2012 Schedule 1 (items 3, Sch. 1 (item 20)
Legislation Amendment 20): 29 June 2012 (am. by 158,
(Stronger Super) Act 2012, Sch. 4
2012 [item 73])
as amended by
Superannuation Laws 158, 2012 28 Nov 2012 Schedule 4 (item 73): —
Amendment (Capital 29 Nov 2012
Gains Tax Relief and
Other Efficiency
Measures) Act 2012
Tax Laws Amendment 97, 2012 29 June 2012 Schedule 1: 29 June —
(Managed Investment 2012 (see s. 2(1))
Trust Withholding Tax) Remainder: Royal
Act 2012 Assent
Tax Laws Amendment 99, 2012 29 June 2012 Sch 1 (items 1–9, 12– Sch 1 (items 4, 7,
(2012 Measures No. 2) 15, 23, 36–47, 49–57): 9, 23, 46, 47, 57)
Act 2012 30 June 2012 (s 2(1)
items 2–5)
Paid Parental Leave and 109, 2012 22 July 2012 Sch 1 (items 114– —
Other Legislation 119): 1 Oct 2012
Amendment (Dad and (s 2(1) item 2)
Partner Pay and Other
Measures) Act 2012
Tax Laws Amendment 115, 2012 8 Sept 2012 Sch 1 (items 13, 14): 8 Sch 1 (item 14)
(Cross-Border Transfer Sept 2012 (s 2)
Pricing) Act (No. 1)
2012
Statute Law Revision 136, 2012 22 Sept 2012 Sch 6 (items 82–84): —
Act 2012 22 Sept 2012 (s 2(1)
item 37)

Endnotes

and year saving and
transitional
provisions
Superannuation Laws 158, 2012 28 Nov 2012 Sch 2 (item 69): 31 Sch 3 (item 9)
Amendment (Capital Jan 2013 (s 2(1)
Gains Tax Relief and item 5)
Other Efficiency Sch 3: 28 Nov 2012
Measures) Act 2012 (s 2(1) item 6)
Sch 4 (item 74): 29
Nov 2012 (s 2(1)
item 10)
Australian Charities and 169, 2012 3 Dec 2012 Sch 2 (items 68–68C, —
Not-for-profits 131–134) and Sch 3
Commission (items 2A–17): 3 Dec
(Consequential and 2012 (s 2(1))
Transitional) Act 2012 Sch 3 (item 19):
3 June 2013 (s 2(1)
item 9)
Personal Liability for 180, 2012 10 Dec 2012 Sch 6 (items 30, 31) Sch 7
Corporate Fault Reform and Sch 7: 11 Dec
Act 2012 2012 (s 2)
Superannuation 181, 2012 10 Dec 2012 Sch 1 (items 10–12): Sch 1 (item 12)
Legislation Amendment 1 July 2013 (s 2(1) and
(New Zealand gaz 2013, No GN25)
Arrangement) Act 2012
Tax Laws Amendment 185, 2012 10 Dec 2012 Sch 1 (items 7–20): 10 —
(Clean Building Dec 2012 (s 2)
Managed Investment
Trust) Act 2012
Privacy Amendment 197, 2012 12 Dec 2012 Sch 5 (items 133, 134) Sch 6 (items 1,
(Enhancing Privacy and Sch 6 (items 15– 15–19)
Protection) Act 2012 19): 12 Mar 2014 (s
2(1) items 3, 19)
Sch 6 (item 1): 12 Dec
2012 (s 2(1) item 16)

Endnotes

and year saving and
transitional
provisions
Federal Circuit Court of 13, 2013 14 Mar 2013 Sch 1 (items 510, —
Australia (Consequential 511): 12 Apr 2013 (s
Amendments) Act 2013 2(1) item 2)
Electoral and 26, 2013 28 Mar 2013 Sch 1 (item 53): 29 —
Referendum Amendment Mar 2013 (s 2(1)
(Improving Electoral item 6)
Administration) Act
2013
Tax and Superannuation 82, 2013 28 June 2013 Sch 3 (items 2–5, 14– Sch 3 (item 39)
Laws Amendment 37, 39): 28 June 2013
(Increased Concessional (s 2)
Contributions Cap and
Other Measures) Act
2013
Tax Laws Amendment 84, 2013 28 June 2013 Sch 8 (items 33–37): Sch 8 (item 36)
(2012 Measures No. 6) 28 June 2013 (s 2(1)
Act 2013 item 4)
Tax and Superannuation 88, 2013 28 June 2013 Sch 5 (items 22–27): Sch 5 (items 24,
Laws Amendment (2013 1 July 2013 (s 2(1) 27) and Sch 7
Measures No. 1) Act item 10) (item 169)
2013 Sch 6 (items 44–48,
66): 29 June 2013 (s
2(1) item 14)
Sch 7 (items 167–
183): 1 July 2012 (s
2(1) item 11)
Sch 7 (item 225):
28 June 2013 (s 2(1)
item 23)
as amended by
Minerals Resource 96, 2014 5 Sept 2014 Sch 1 (item 53): —
Rent Tax Repeal and 30 Sept 2014 (s 2(1)
Other Measures Act item 2 and
2014 F2014L01256)

Endnotes

and year saving and
transitional
provisions
Tax Laws Amendment 101, 2013 29 June 2013 Sch 1 (items 9, 10) and Sch 1 (item 10)
(Countering Tax Sch 2 (items 3–7, 44– and Sch 2
Avoidance and 50): 29 June 2013 (items 50, 59)
Multinational Profit (s 2(1) items 2, 3)
Shifting) Act 2013 Sch 2 (items 58, 59):
8 Sept 2012 (s 2(1)
item 4)
Parliamentary Service 102, 2013 29 June 2013 Sch 2 (item 1): —
Amendment 30 June 2013 (s 2(1)
(Parliamentary Budget item 2)
Officer) Act 2013
Private Health Insurance 105, 2013 29 June 2013 Sch 2 (items 27, Sch 2 (item 28(4))
Amendment (Lifetime 28(4)): 1 July 2013 (s
Health Cover Loading 2)
and Other Measures) Act
2013
Tax Laws Amendment 118, 2013 29 June 2013 Sch 1 (items 2, 29–36, Sch 1 (item 110)
(Fairer Taxation of 81–84, 101–110):
Excess Concessional 29 June 2013 (s 2(1)
Contributions) Act 2013 items 2, 10, 11)
Tax Laws Amendment 124, 2013 29 June 2013 Sch 1 (items 1–36, 45– Sch 1 (items 45–
(2013 Measures No. 2) 49) and Sch 5 49), Sch 5
Act 2013 (items 1–6, 8): 29 June (item 8) and Sch
2013 (s 2(1) items 2, 11 (item 27)
10)
Sch 11 (items 26, 27):
30 June 2013 (s 2(1)
item 17)
Tax and Superannuation 11, 2014 18 Mar 2014 Sch 2 (items 26, 27): Sch 2 (item 27)
Laws Amendment (2014 1 July 2014 (s 2(1)
2014

Endnotes

and year saving and
transitional
provisions
Tax Bonus for Working 32, 2014 27 May 2014 Sch 1(items 2–4, 10): Sch 1 (item 10)
Australians Repeal Act 28 May 2014 (s 2(1)
2014 item 2)
Tax Laws Amendment 34, 2014 30 May 2014 Sch 2 (items 15–24): Sch 2 (items 16,
(2014 Measures No. 1) 30 May 2014 (s 2(1) 21–24, 28)
Act 2014 item 3)
1 July 2018 (s 2(1)
item 4)
Public Governance, 62, 2014 30 June 2014 Sch 12 (item 188) and Sch 14
Performance and Sch 14: 1 July 2014 (s
Accountability 2(1) items 6, 14)
(Consequential and
Act 2014
as amended by
Public Governance 36, 2015 13 Apr 2015 Sch 2 (items 7–9) and Sch 7
and Resources Sch 7: 14 Apr 2015 (s
Legislation 2)
Amendment Act
(No. 1) 2015
as amended by
Acts and 126, 2015 10 Sept 2015 Sch 1 (item 486): 5 —
Instruments Mar 2016 (s 2(1)
(Framework item 2)
Reform)
(Consequential
Provisions) Act
2015
Acts and Instruments 126, 2015 10 Sept 2015 Sch 1 (item 495): 5 —
(Framework Reform) Mar 2016 (s 2(1)
(Consequential item 2)

Endnotes

and year saving and
transitional
provisions
Tax Laws Amendment 67, 2014 30 June 2014 Sch 1 (items 2, 3): Sch 1 (item 3)
(Implementation of the 30 June 2014 (s 2)
FATCA Agreement) Act
2014
Trade Support Loans 82, 2014 17 July 2014 Sch 1 (items 8–24): —
(Consequential 18 July 2014 (s 2(1)
Amendments) Act 2014 item 2)
Clean Energy 83, 2014 17 July 2014 Sch 1 (items 319, Sch 1 (item 340)
Legislation (Carbon Tax 340): 1 July 2014 (s
Repeal) Act 2014 2(1) items 2, 3)
Minerals Resource Rent 96, 2014 5 Sept 2014 Sch 1 (items 54–108, Sch 1 (items 122–
Tax Repeal and Other 122–124) and Sch 2 124) and Sch 2
Measures Act 2014 (items 41–43): 30 Sept (items 42, 43)
2014 (s 2(1) item 2
and F2014L01256)
National Security 108, 2014 2 Oct 2014 Sch 1 (items 55, 56, Sch 1 (items 78–
Legislation Amendment 78–87): 30 Oct 2014 87)
Act (No. 1) 2014 (s 2(1) item 2)
Omnibus Repeal Day 109, 2014 16 Oct 2014 Sch 10 (items 18, 19): —
(Autumn 2014) Act 2014 17 Oct 2014 (s 2(1)
item 8)
Tax and Superannuation 110, 2014 16 Oct 2014 Sch 4 (items 2, 3) and Sch 4 (item 3) and
Laws Amendment (2014 Sch 5 (items 68–75, Sch 5 (items 74,
Measures No. 4) Act 123–140): 16 Oct 75, 132, 135, 140)
2014 2014 (s 2(1) items 3,
4, 7)
Tax and Superannuation 133, 2014 12 Dec 2014 Sch 1 (items 33–36, Sch 1 (item 39)
Laws Amendment (2014 39) and Sch 2 (items 4, and Sch 2 (item 5)
Measures No. 6) Act 5): 12 Dec 2014 (s
2014 2(1) item 2)

Endnotes

and year saving and
transitional
provisions
Treasury Legislation 2, 2015 25 Feb 2015 Sch 2 (items 8–20, 72, Sch 2 (items 73,
Amendment (Repeal 73, 90–99) and Sch 4 95–99) and Sch 4
Day) Act 2015 (items 75–79): 25 Feb (item 79)
2015 (s 2(1) items 3,
5, 6)
1 July 2015 (s 2(1)
item 4)
as amended by
Tax and 70, 2015 25 June 2015 Sch 6 (item 64): 25 —
Superannuation Laws Feb 2015 (s 2(1)
Measures No. 1) Act
2015
Statute Law Revision 5, 2015 25 Feb 2015 Sch 3 (items 192– —
Act (No. 1) 2015 194): 25 Mar 2015 (s
2(1) item 10)
Tax and Superannuation 20, 2015 19 Mar 2015 Sch 1 (items 4–6): 20 Sch 1 (item 6)
Laws Amendment (2014 Mar 2015 (s 2(1)
2015

Endnotes

and year saving and
transitional
provisions
Tax and Superannuation 21, 2015 19 Mar 2015 Sch 1 (items 18–49), Sch 1 (item 49),
Laws Amendment (2014 Sch 5 and Sch 7 Sch 2 (items 44–
Measures No. 7) Act (items 33–43): 20 Mar 46), Sch 4
2015 2015 (s 2(1) items 2, (item 9), Sch 5
6, 15) (item 4), Sch 6
Sch 2 (items 39–46): (items 73–79) and
1 May 2015 (s 2(1) Sch 7 (items 37,
item 3) 39, 41, 43)
Sch 4 (items 8, 9):
1 July 2015 (s 2(1)
item 5)
73): 19 Mar 2015 (s
2(1) item 11, 13)
74–79): never
commenced (s 2(1)
items 12, 14)
as amended by
Treasury Laws 15, 2018 28 Mar 2018 Sch 2: 29 Mar 2018 —
Amendment (Junior (s 2(1) item 6)
Minerals Exploration
Incentive) Act 2018
Public Governance and 36, 2015 13 Apr 2015 Sch 5 (items 69–72, Sch 5 (items 74–
Resources Legislation 74–77) and Sch 7: 77) and Sch 7
Amendment Act (No. 1) 14 Apr 2015 (s 2)
2015
as amended by
Acts and Instruments 126, 2015 10 Sept 2015 Sch 1 (item 486): 5 —
(Framework Reform) Mar 2016 (s 2(1)

Endnotes

and year saving and
transitional
provisions
Customs and Other 41, 2015 20 May 2015 Sch 5 (items 152– Sch 5 (item 159),
Legislation Amendment 159), Sch 6 Sch 6 (item 187)
(Australian Border (items 186, 187) and and Sch 9
Force) Act 2015 Sch 9: 1 July 2015 (s
2(1) items 2, 9)
as amended by
Australian Border 115, 2017 30 Oct 2017 Sch 1 (item 26): 1 July —
Force Amendment 2015 (s 2(1) item 2)
(Protected
Information) Act 2017
Tribunals Amalgamation 60, 2015 26 May 2015 Sch 8 (items 45–50) Sch 9
Act 2015 and Sch 9: 1 July 2015
(s 2(1) items 19, 22)
Tax and Superannuation 70, 2015 25 June 2015 Sch 1 (items 151–174, Sch 1 (items 195–
Laws Amendment (2015 195–205): 1 July 2015 205) and Sch 6
Measures No. 1) Act (s 2(1) items 3, 6) (items 54, 59)
2015 Sch 6 (items 51–59):
25 June 2015 (s 2(1)
item 17)
Energy Grants and Other 81, 2015 26 June 2015 Sch 1 (items 24–28): Sch 1 (items 25–
Legislation Amendment 1 July 2015 (s 2(1) 28)
(Ethanol and Biodiesel) item 1)
Act 2015
Tax and Superannuation 105, 2015 30 June 2015 Sch 1 (items 43, 44): Sch 1 (item 44)
Laws Amendment 1 July 2015 (s 2)
(Employee Share
Schemes) Act 2015
Acts and Instruments 126, 2015 10 Sept 2015 Sch 1 (items 601– —
(Framework Reform) 603): 5 Mar 2016
(Consequential (s 2(1) item 2)

Endnotes

and year saving and
transitional
provisions
Tax and Superannuation 130, 2015 16 Sept 2015 s 4 and Sch 1 (item 7): s4
Laws Amendment (2015 16 Sept 2015 (s 2(1)
Measures No. 2) Act items 1, 4)
2015
Social Services 143, 2015 12 Nov 2015 Sch 1 (items 18, 19, Sch 1 (item 22)
Legislation Amendment 22): 1 July 2017 (s
(Low Income 2(1) items 2, 5)
Supplement) Act 2015
Tax and Superannuation 149, 2015 12 Nov 2015 13 Nov 2015 (s 2(1) Sch 1 (item 2)
Laws Amendment item 1)
(Better Targeting the
Income Tax
Transparency Laws) Act
2015
Foreign Acquisitions and 150, 2015 25 Nov 2015 Sch 4 (items 3–12): 1 Sch 4 (item 12)
Takeovers Legislation Dec 2015 (s 2(1)
Amendment Act 2015 item 4)
Crimes Legislation 153, 2015 26 Nov 2015 Sch 15 (items 32, 33): Sch 15 (item 33)
Amendment (Powers, 27 Nov 2015 (s 2(1)
Offences and Other item 3)
Measures) Act 2015
Education Legislation 154, 2015 26 Nov 2015 Sch 4 (items 1, 2): 26 Sch 4 (item 2)
Amendment (Overseas Nov 2015 (s 2(1)
Debt Recovery) Act item 8)
2015

Endnotes

and year saving and
transitional
provisions
Tax and Superannuation 162, 2015 30 Nov 2015 Sch 4 (items 1, 10–21, Sch 4 (item 27)
Laws Amendment (2015 25–27): 30 Nov 2015
Measures No. 5) Act (s 2(1) items 3, 5, 6)
2015 Sch 4 (items 22–24):
never commenced
(s 2(1) item 4)
as amended by
Tax Laws 23, 2016 18 Mar 2016 Sch 1 (items 14, 15): Sch 1 (items 14,
Amendment 19 Mar 2016 (s 2(1) 15)
(Implementation of item 6)
the Common Sch 1 (items 16–18):
Reporting Standard) never commenced (s
Act 2016 2(1) item 7)
Labor 2013-14 Budget 169, 2015 11 Dec 2015 Sch 1 (items 82–99, Sch 1 (item 111)
Savings (Measures 111): 1 Jan 2016 (s
No. 2) Act 2015 2(1) item 2)
Tax Laws Amendment 170, 2015 11 Dec 2015 Sch 1 (items 4A–7), Sch 1 (items 6, 7),
(Combating Sch 2 (items 5–7) and Sch 2 (item 7) and
Multinational Tax Sch 3: 11 Dec 2015 Sch 3 (item 2)
Avoidance) Act 2015 (s 2(1) item 1)
Statute Law Revision 4, 2016 11 Feb 2016 Sch 4 (items 1, 302– —
Act (No. 1) 2016 306): 10 Mar 2016 (s
2(1) item 6)
Tax and Superannuation 10, 2016 25 Feb 2016 Sch 1 (items 33–36, Sch 1 (items 38,
Laws Amendment (2015 38–43) and Sch 2 39, 43) and Sch 2
Measures No. 6) Act (items 1, 10–30): 26 (item 30)
2016 Feb 2016 (s 2(1)
items 2–4)
Insolvency Law Reform 11, 2016 29 Feb 2016 Sch 2 (items 316, —
Act 2016 317): 1 Mar 2017 (s
2(1) item 7)

Endnotes

and year saving and
transitional
provisions
Tax Laws Amendment 23, 2016 18 Mar 2016 Sch 1 (items 2, 8–11, Sch 1 (items 14,
(Implementation of the 13–15, 19): 19 Mar 15)
Common Reporting 2016 (s 2(1) items 2,
Standard) Act 2016 4, 6, 8)
Sch 1 (items 3–7, 12):
never commenced (s
2(1) items 3, 5)
as amended by
Treasury Laws 8, 2019 1 Mar 2019 Sch 8 (item 2): 1 Jan —
Amendment (2018 2018 (s 2(1) item 9)
Measures No. 4) Act
2019
Courts Administration 24, 2016 18 Mar 2016 Sch 5 (item 12): 1 July Sch 6
Legislation Amendment 2016 (s 2(1) item 7)
Act 2016 Sch 6: 18 Mar 2016 (s
2(1) item 9)
Tax and Superannuation 52, 2016 5 May 2016 Sch 1 (items 37–39), Sch 1 (items 38,
Laws Amendment (2016 Sch 2 (items 17A, 25– 39), Sch 2
Measures No. 1) Act 27) and Sch 3 (items 25–27) and
2016 (items 14, 15): 1 July Sch 3 (item 15)
2016 (s 2(1) item 1)

Endnotes

and year saving and
transitional
provisions
Tax Laws Amendment 53, 2016 5 May 2016 Sch 1 (items 2–4), Sch 5 (item 75)
(New Tax System for Sch 3 (items 5–23), and Sch 8 (item 1)
Managed Investment Sch 4 (items 6–9),
Trusts) Act 2016 Sch 5 (items 73–75),
Sch 6 (items 35–68)
and Sch 8 (item 1):
5 May 2016 (s 2(1)
items 2, 4)
Sch 7 (items 1, 2):
1 July 2014 (s 2(1)
item 3)
as amended by
Tax and 10, 2016 25 Feb 2016 Sch 2 (item 31): —
Superannuation Laws 5 May 2016 (s 2(1)
Measures No. 6) Act
2016
Treasury Laws 15, 2019 12 Mar 2019 Sch 1 (items 43–46): 1 Sch 1 (item 46)
2019
Tax Laws Amendment 54, 2016 5 May 2016 Sch 1 (items 15–19), Sch 1 (item 19)
(Tax Incentives for Sch 2 (items 57–61, and Sch 2
Innovation) Act 2016 63, 76): 1 July 2016 (items 63, 76)
(s 2(1) items 2, 3, 7)
Sch 2 (item 75): never
commenced (s 2(1)
item 6)
Budget Savings 55, 2016 16 Sept 2016 Sch 23 (items 1, 4–20, Sch 23 (items 22–
(Omnibus) Act 2016 22–24, 35, 36): 1 Oct 24, 36)
2016 (s 2(1) item 25)
Statute Update Act 2016 61, 2016 23 Sep 2016 Sch 1 (item 487): 21 —
Oct 2016 (s 2(1)
item 1)

Endnotes

and year saving and
transitional
provisions
Industry Research and 63, 2016 20 Oct 2016 Sch 1 (item 48): 20 —
Development Oct 2016 (s 2(1)
Amendment (Innovation item 1)
and Science Australia)
Act 2016
Treasury Laws 81, 2016 29 Nov 2016 Sch 1 (items 10–25, Sch 1 (item 36),
Amendment (Fair and 33, 36), Sch 2 Sch 2 (item 20)
Sustainable (items 19, 20) and Sch and Sch 10
Superannuation) Act 10 (items 55–65, 86– (items 49–54, 64,
2016 93): 1 Jan 2017 (s 2(1) 93)
items 2, 6)
Sch 10 (items 1, 29–
47, 49–54): 1 July
2018 (s 2(1) item 5)
Counter-Terrorism 82, 2016 29 Nov 2016 Sch 17: 30 Nov 2016 Sch 17 (item 3)
Legislation Amendment (s 2(1) item 5)
Act (No. 1) 2016
Law Enforcement 86, 2016 30 Nov 2016 Sch 1 (items 1, 56– Sch 1 (items 1,
Legislation Amendment 58): 1 Dec 2016 (s 53–58)
(State Bodies and Other 2(1) items 2, 4)
Measures) Act 2016 Sch 1 (items 52–55):
1 July 2017 (s 2(1)
item 3)
Treasury Laws 89, 2016 2 Dec 2016 Sch 2 (items 3–6), Sch Sch 2 (item 6) and
Amendment (Working 3 and 4: 2 Dec 2016 (s Sch 4 (item 2)
Holiday Maker Reform) 2(1) item 3)
Act 2016
Register of Foreign 96, 2016 7 Dec 2016 Sch 1 (items 39–43): Sch 1 (item 43)
Ownership of 7 Dec 2016 (s 2(1)
Agricultural Land item 1)
Amendment (Water) Act
2016

Endnotes

and year saving and
transitional
provisions
Tax and Superannuation 15, 2017 28 Feb 2017 Sch 1 (items 2–4): 1 Sch 1 (item 4) and
Laws Amendment (2016 Mar 2017 (s 2(1) Sch 4 (items 8,
Measures No. 2) Act item 2) 92)
2017 Sch 4 (items 5, 6, 8):
never commenced (s
2(1) items 5, 7)
Sch 4 (items 86–92): 1
Apr 2017 (s 2(1)
item 12)
Treasury Laws 27, 2017 4 Apr 2017 Sch 1 (items 44–49, Sch 1 (item 52)
Amendment (Combating 52) and Sch 2: 1 July and Sch 2 (item 7)
Multinational Tax 2017 (s 2(1) items 4,
Avoidance) Act 2017 5)
Treasury Laws 55, 2017 22 June 2017 Sch 1 (items 23, 24, Sch 1 (item 32)
Amendment (2017 32): 1 July 2017
Measures No. 2) Act (s 2(1) items 5, 7)
2017
Treasury Laws 57, 2017 22 June 2017 1 July 2017 (s 2(1) Sch 1 (item 4)
Amendment (Foreign item 1)
Resident Capital Gains
Withholding Payments)
Act 2017
Treasury Laws 64, 2017 23 June 2017 Sch 1 (items 14–23): Sch 1 (item 23)
Amendment (Major 24 June 2017 (s 2(1)
Bank Levy) Act 2017 item 2)
Treasury Laws 77, 2017 26 June 2017 Sch 1 (items 61–66): Sch 1 (items 65,
Amendment (GST Low 1 July 2017 (s 2(1) 66)
Value Goods) Act 2017 item 1)
Petroleum and Other 91, 2017 23 Aug 2017 Sch 1 (items 2–7): 24 Sch 1 (items 3–7)
Fuels Reporting Aug 2017 (s 2(1)
Amendments and
Act 2017

Endnotes

and year saving and
transitional
provisions
Treasury Laws 126, 2017 30 Nov 2017 Sch 3 (items 10–12): Sch 3 (item 12)
Amendment (Housing 15 Dec 2017 (s 2(1)
Tax Integrity) Act 2017 item 3)
Treasury Laws 132, 2017 13 Dec 2017 Sch 1 (items 1–5, 13– Sch 2 (item 7)
Amendment (Reducing 20): 1 July 2018 (s
Pressure on Housing 2(1) item 2)
Affordability Measures Sch 2 (items 6, 7): 1
No. 1) Act 2017 Jan 2018 (s 2(1)
item 3)
Statute Update (Smaller 4, 2018 20 Feb 2018 Sch 6 (items 21–27): Sch 6 (item 27)
Government) Act 2018 21 Feb 2018 (s 2(1)
item 1)
Treasury Laws 13, 2018 5 Mar 2018 s 4: 5 Mar 2018 (s 2(1) s 4, Sch 1
Amendment (Putting item 1) (items 31, 58) and
Consumers First— Sch 1 (items 26–31, Sch 3 (item 32)
Establishment of the 54–58): 6 Mar 2018 (s
Australian Financial 2(1) items 2, 6)
Complaints Authority) Sch 3 (items 31, 32): 5
Act 2018 Mar 2022 (s 2(1)
item 8)

Endnotes

and year saving and
transitional
provisions
Treasury Laws 15, 2018 28 Mar 2018 Sch 1 (items 26A–28, Sch 1 (items 65–
Amendment (Junior 65–67): 1 Apr 2018 (s 73)
Minerals Exploration 2(1) items 2, 4)
Incentive) Act 2018 Sch 1 (items 53–64,
68–73): repealed
before commencing (s
2(1) items 3, 5)
as amended by
Treasury Laws 72, 2021 30 June 2021 Sch 2 (items 13–16): —
Amendment (2021 1 July 2021 (s 2(1)
2021
Treasury Laws 23, 2018 29 Mar 2018 Sch 1 (items 72, 73) Sch 1 (items 75–
Amendment (2018 and Sch 5 (items 1–4, 79) and Sch 5
Measures No. 1) Act 12–28): 1 Apr 2018 (s (items 26–28)
2018 2(1) items 8, 12)
30 Mar 2018 (s 2(1)
item 9)
Intelligence Services 25, 2018 11 Apr 2018 Sch 1 (items 91, 92, Sch 1 (items 100–
Amendment 100–108): 1 July 2018 108)
(Establishment of the (s 2(1) item 2)
Australian Signals
Directorate) Act 2018
Treasury Laws 47, 2018 21 June 2018 Sch 1 (items 8, 9): Sch 1 (item 18)
Amendment (Personal 1 July 2018 (s 2(1)
Income Tax Plan) Act item 2)
2018 Sch 1 (items 16–18):
repealed before
commencing (s 2(1)
item 3)

Endnotes

and year saving and
transitional
provisions
as amended by
Treasury Laws 92, 2020 14 Oct 2020 Sch 1 (items 28, 30): —
Amendment (A Tax 15 Oct 2020 (s 2(1)
Plan for the item 6)
COVID-19 Economic
Recovery) Act 2020
Legislation Amendment 78, 2018 24 Aug 2018 Sch 2 (item 18): —
(Sunsetting Review and 25 Aug 2018 (s 2(1)
Other Measures) Act item 5)
2018
Treasury Laws 82, 2018 24 Aug 2018 Sch 1 (items 4–6, 25): Sch 1 (item 25)
Amendment (Illicit 25 Aug 2018 (s 2(1)
Tobacco Offences) Act item 2)
2018
Migration and Other 90, 2018 31 Aug 2018 Sch 1 (items 9, 10): 13 Sch 1 (item 10)
Legislation Amendment Dec 2018 (s 2(1)
(Enhanced Integrity) Act item 1)
2018
Education and Other 116, 2018 25 Sept 2018 Sch 1 (items 47–60): —
Legislation Amendment 1 July 2019 (s 2(1)
(VET Student Loan Debt items 10–12)
Separation) Act 2018
Treasury Laws 121, 2018 3 Oct 2018 Sch 1 (items 2–4) and Sch 1 (item 4) and
Amendment (Black Sch 2: 4 Oct 2018 (s Sch 2 (items 2, 3)
Economy Taskforce 2(1) item 1)
Measures No. 1) Act
2018
Treasury Laws 124, 2018 3 Oct 2018 Sch 3 (items 4, 6): 1 Sch 3 (item 6)
Amendment (Tax Jan 2019 (s 2(1)
Integrity and Other item 1)
Measures) Act 2018

Endnotes

and year saving and
transitional
provisions
Treasury Laws 125, 2018 3 Oct 2018 Sch 1 (items 2–4): 1 Sch 1 (item 4)
Amendment (Working Jan 2019 (s 2(1)
Holiday Maker item 1)
Employer Register) Act
2018
Treasury Laws 141, 2018 29 Nov 2018 Sch 2 and Sch 3 Sch 2 (items 2, 3)
Amendment (Black (items 9, 10): 1 Jan and Sch 3
Economy Taskforce 2019 (s 2(1) items 3, (item 10)
Measures No. 2) Act 4)
2018
Treasury Laws 8, 2019 1 Mar 2019 Sch 1 (items 1–5, 7, Sch 1 (items 2, 5),
Amendment (2018 8), Sch 2, Sch 3 Sch 2 (item 4),
Measures No. 4) Act (items 2–10), Sch 4 Sch 3 (items 10,
2019 (items 1–7, 18), Sch 5, 16), Sch 4
Sch 7 (item 2) and Sch (item 7), Sch 5
8 (items 9–11, 16–19, (items 6, 13, 15)
48–63): 1 Apr 2019 (s and Sch 8
2(1) items 2, 3, 5, 7, (items 10, 11, 63)
11)
23 June 2020 (s 2(1)
item 4)
Sch 6 (items 3, 4):
1 July 2018 (s 2(1)
item 6)
as amended by
Treasury Laws 64, 2020 22 June 2020 Sch 3 (item 61): —
Amendment (2019 23 June 2020 (s 2(1)
2020
Treasury Laws 10, 2019 12 Mar 2019 Sch 1 (items 14–16, Sch 1 (items 16,
Amendment (Enhancing 36–38): 1 July 2019 (s 38)
Whistleblower 2(1) items 2, 3)
Protections) Act 2019

Endnotes

and year saving and
transitional
provisions
Treasury Laws 15, 2019 12 Mar 2019 Sch 1 (items 19–33, Sch 1 (item 46)
Amendment (2018 46): 1 Apr 2019 (s
2019
Treasury Laws 16, 2019 12 Mar 2019 Sch 3 (items 34–38): Sch 3 (item 38)
Amendment (Protecting 13 Mar 2019 (s 2(1)
Your Superannuation item 2)
Package) Act 2019
as amended by
Treasury Laws 64, 2020 22 June 2020 Sch 3 (item 62): —
Amendment (2019 23 June 2020 (s 2(1)
2020
Treasury Laws 34, 2019 5 Apr 2019 Sch 1 (items 6–11, 16) Sch 1 (item 16)
Amendment (Making and Sch 5 (items 3–5): and Sch 5 (item 5)
Sure Foreign Investors 1 July 2019 (s 2(1)
Pay Their Fair Share of items 2, 3)
Tax in Australia and
Other Measures) Act
2019
Treasury Laws 49, 2019 5 Apr 2019 Sch 4 (items 105– Sch 4 (item 111)
Amendment (2019 111): 1 July 2019 (s
2019
Treasury Laws 78, 2019 2 Oct 2019 Sch 3 (item 3): 1 Jan —
Amendment (2018 2020 (s 2(1) item 3)
Superannuation
Measures No. 1) Act
2019

Endnotes

and year saving and
transitional
provisions
Treasury Laws 95, 2019 28 Oct 2019 Sch 4 (items 5, 6): 1 Sch 4 (item 6) and
Amendment (2019 Tax Jan 2020 (s 2(1) Sch 5 (item 4)
Integrity and Other item 2)
Measures No. 1) Act Sch 5 (items 2–4) and
2019 Sch 6: 29 Oct 2019 (s
2(1) item 3)
Treasury Laws 6, 2020 17 Feb 2020 Sch 3 (items 2–22) and Sch 3 (item 22)
Amendment (Combating Sch 4: 1 Apr 2020 (s and Sch 4 (item 2)
Illegal Phoenixing) Act 2(1) item 3)
2020
Coronavirus Economic 22, 2020 24 Mar 2020 Sch 3 (items 4, 5): 24 —
Response Package Mar 2020 (s 2(1)
Omnibus Act 2020 item 3)
Coronavirus Economic 38, 2020 9 Apr 2020 Sch 2 (items 8–13) and Sch 2 (item 12)
Response Package Sch 7 (items 1, 2): 9 and Sch 7 (item 2)
Omnibus (Measures Apr 2020 (s 2(1)
No. 2) Act 2020 items 4, 13)
2023 (s 2(1) item 14)
Treasury Laws 49, 2020 25 May 2020 Sch 1 (items 18–21): Sch 1 (item 21)
2020
2020 Sch 5 (item 3): 1 July
2025 (s 2(1) item 8)
Treasury Laws 64, 2020 22 June 2020 Sch 3 (items 124– Sch 3 (items 127,
Amendment (2019 145): 1 July 2020 (s 141, 325, 326)
2020 Sch 3 (items 302–321,
325, 326): 1 Oct 2020
(s 2(1) item 6)

Endnotes

and year saving and
transitional
provisions
Treasury Laws 69, 2020 22 June 2020 Sch 1 (items 1431– Sch 1
Amendment (Registries 1467): awaiting (items 1465–
Modernisation and Other commencement (s 2(1) 1467) and Sch 1
Measures) Act 2020 item 5) (item 1468)
Sch 2 (item 16): 4 Apr
2021 (s 2(1) item 6)
as amended by
Treasury Laws 127, 2021 7 Dec 2021 Sch 3 (item 105): —
Amendment (2021 22 June 2020 (s 2(1)
2021
Treasury Laws 35, 2022 9 Aug 2022 Sch 4 (item 7): —
Amendment (2022 21 June 2022 (s 2(1)
2022 Sch 4 (item 15): 10
Aug 2022 (s 2(1)
item 6)
Treasury Laws 79, 2020 3 Sept 2020 Sch 2 (items 6–9): 1 Sch 2 (item 9) and
Amendment (2020 Oct 2020 (s 2(1) Sch 6 (item 2)
2020 Sch 6: 4 Sept 2020 (s
2(1) item 5)
Coronavirus Economic 81, 2020 3 Sept 2020 Sch 1 (items 4, 5): 3 Sch 1 (item 5)
Response Package Sept 2020 (s 2(1)
(Jobkeeper Payments) item 2)
Amendment Act 2020
Payment Times 89, 2020 17 Sept 2020 Sch 1 (items 1, 2): 1 Sch 1 (item 2)
Reporting Jan 2021 (s 2(1)

Endnotes

and year saving and
transitional
provisions
Treasury Laws 92, 2020 14 Oct 2020 Sch 1 (items 22–24): Sch 1 (item 24),
Amendment (A Tax Plan 15 Oct 2020 (s 2(1) Sch 3 (item 40)
for the COVID-19 item 4) and Sch 6 (item 3)
Economic Recovery) Act Sch 2 (item 36), Sch 3
2020 (items 37–40) and Sch
6 (items 1–3): 1 Jan
2021 (s 2(1) item 7)
Foreign Investment 114, 2020 10 Dec 2020 Sch 1 (items 226, Sch 1 (item 249)
Reform (Protecting 249): 1 Jan 2021 (s
Australia’s National 2(1) item 2)
Security) Act 2020
Corporations 130, 2020 15 Dec 2020 Sch 1 (items 118– Sch 1 (item 127)
Amendment (Corporate 127): 1 Jan 2021 (s
Insolvency Reforms) Act 2(1) item 2)
2020
Treasury Laws 141, 2020 17 Dec 2020 Sch 4 (items 76–80): —
Amendment (2020 18 Dec 2020 (s 2(1)
2020 Sch 4 (item 142):
1 July 2024
Sch 4 (items 143,
144): 4 Apr 2021 (s
2(1) item 15)
as amended by
Treasury Laws 127, 2021 7 Dec 2021 Sch 3 (item 108): 17 —
Amendment (2021 Dec 2020 (s 2(1)
2021
Federal Circuit and 13, 2021 1 Mar 2021 Sch 2 (items 750– —
Family Court of 760): 1 Sept 2021 (s
Australia (Consequential 2(1) item 5)
Amendments and
Act 2021

Endnotes

and year saving and
transitional
provisions
Treasury Laws 24, 2021 22 Mar 2021 Sch 1 (items 46, 47): —
Amendment (Reuniting 23 Mar 2021 (s 2(1)
More Superannuation) item 2)
Act 2021 Sch 2 (items 32, 33):
29 Mar 2021 (s 2(1)
item 3)
Treasury Laws 45, 2021 22 June 2021 Sch 2 (items 5–12, Sch 2 (item 14)
Amendment (More 14): 1 July 2021 (s
Flexible Superannuation) 2(1) item 2)
Act 2021
Fuel Security 66, 2021 29 June 2021 Sch 1 (items 18, 19): Sch 1 (item 19)
(Consequential and 30 June 2021 (s 2(1)
Transitional Provisions) item 2)
Act 2021
Treasury Laws 71, 2021 30 June 2021 Sch 2: 1 July 2021 (s Sch 2 (item 2)
Amendment (COVID-19 2(1) item 1)
Economic Response) Act
2021
Treasury Laws 79, 2021 10 Aug 2021 Sch 2: 11 Aug 2021 (s Sch 2 (item 3)
Amendment (COVID-19 2(1) item 1)
Economic Response No.
2) Act 2021
Industry Research and 101, 2021 10 Sept 2021 Sch 1 (item 5): 11 Sept —
Development 2021 (s 2(1) item 1)
Amendment (Industry
Innovation and Science
Australia) Act 2021
Treasury Laws 111, 2021 13 Sept 2021 Sch 5 (items 2, 3): 1 Sch 5 (items 3, 6)
2021 Sch 5 (items 5, 6): 28
Sept 2022 (s 2(1)
item 7)

Endnotes

and year saving and
transitional
provisions
Treasury Laws 127, 2021 7 Dec 2021 Sch 3 (items 43, 47, Sch 3 (item 48)
Amendment (2021 48, 64): 1 Jan 2022 (s
2021
Corporate Collective 8, 2022 22 Feb 2022 Sch 6 (item 23) and Sch 8 (items 36,
Investment Vehicle Sch 8 (items 35, 36): 1 43)
Framework and Other Apr 2022 (s 2(1)
Measures Act 2022 items 6, 10)
Sch 8 (item 32): 23
Feb 2022 (s 2(1)
item 9)
Sch 8 (items 41–43): 4
Apr 2021 (s 2(1)
item 12)
Treasury Laws 10, 2022 22 Feb 2022 Sch 2: 23 Feb 2022 (s Sch 2 (item 2)
Amendment (Enhancing 2(1) item 2)
Superannuation
Outcomes For
Australians and Helping
Australian Businesses
Invest) Act 2022
Treasury Laws 14, 2022 31 Mar 2022 Sch 5 (items 1, 2): 1 Sch 5 (item 2)
Amendment (Cost of Apr 2022 (s 2(1)
Living Support and item 5)
Other Measures) Act Sch 5 (item 3): 1 July
2022 2027 (s 2(1) item 6)
Treasury Laws 24, 2022 1 Apr 2022 Sch 1 (items 7–21): 2 Sch 1 (item 21)
Amendment (Laminaria Apr 2022 (s 2(1)
and Corallina item 1)
Decommissioning Cost
Recovery Levy) Act
2022

Endnotes

and year saving and
transitional
provisions
Treasury Laws 35, 2022 9 Aug 2022 Sch 4 (Pt 6, items 1, Sch 4 (Pt 6,
Amendment (2022 2): 10 Aug 2022 (s item 2)
2022
Treasury Laws 75, 2022 5 Dec 2022 Sch 2 (items 2–4): Sch 2 (item 4) and
Amendment (2022 6 Dec 2022 (s 2(1) Sch 4 (item 38)
2022 Sch 4 (items 23–38):
1 July 2022 (s 2(1)
item 4)
Treasury Laws 84, 2022 12 Dec 2022 Sch 1 (items 1–15, 17– Sch 1 (items 19,
Amendment (2022 20) and Sch 2: 1 Jan 20), Sch 2
Measures No. 2) Act 2023 (s 2(1) item 2) (item 2) and Sch 4
2022 Sch 4: 13 Dec 2022 (s (item 6)
2(1) item 3)
National 89, 2022 12 Dec 2022 Sch 1 (items 201– Sch 1 (item 204)
Anti-Corruption 204): 1 July 2023 (s
Commission 2(1) item 2)
(Consequential and
Act 2022
Paid Parental Leave 4, 2023 10 Mar 2023 Sch 2 (items 27–31) Sch 3 (items 1, 2,
Amendment and Sch 3 (items 1, 2, 4)
(Improvements for 4): 26 Mar 2023 (s
Families and Gender 2(1) item 1)
Equality) Act 2023
Amendment (2023 24 June 2023 (s 2(1)
2023 Sch 4 (item 3): 1 July
2028 (s 2(1) item 5)

Endnotes

and year saving and
transitional
provisions
Treasury Laws 40, 2023 28 June 2023 Sch 4 (item 17): 1 July —
Amendment (Refining 2023 (s 2(1) item 5)
and Improving Our Tax
System) Act 2023
Trade Support Loans 61, 2023 21 Aug 2023 Sch 1 (items 137–148, Sch 1 (items 156–
Amendment Act 2023 156–165): 1 Jan 2024 165)
(s 2(1) item 1)
Treasury Laws 69, 2023 14 Sept 2023 Sch 1 (item 143): 1 —
Amendment Jan 2024 (s 2(1)
(Modernising Business item 3)
Communications and Sch 2 (item 160): 15
Other Measures) Act Sept 2023 (s 2(1)
2023 item 4)
Inspector-General of 73, 2023 20 Sept 2023 Sch 1 (item 200) and Sch 3 (item 2)
Intelligence and Security Sch 3 (item 2): 21 Sept
and Other Legislation 2023 (s 2(1) items 2,
Amendment 5)
(Modernisation) Act
2023
Treasury Laws 75, 2023 20 Sept 2023 Sch 4 (items 14–30): Sch 4 (items 28–
Amendment (2023 15 Sept 2024 (s 2(1) 30)
2023
Treasury Laws 76, 2023 20 Sept 2023 Sch 2 (items 727– Sch 6 (item 44)
Amendment (2023 Law 737): 20 Oct 2023
Improvement Package (s 2(1) item 2)
No. 1) Act 2023 Sch 6 (items 39, 40):
21 Sept 2023 (s 2(1)
item 22)
Sch 6 (items 43, 44): 1
Oct 2023 (s 2(1)
item 23)

Endnotes

and year saving and
transitional
provisions
Public Health (Tobacco 119, 2023 14 Dec 2023 Sch 1 (items 18–20): 1 —
and Other Products) Apr 2024 (s 2(1)
Amendments and
Act 2023
Treasury Laws 23, 2024 8 Apr 2024 Sch 2 (items 143, 144, Sch 2 (items 144,
Amendment (Making 146): 1 July 2024 146)
Multinationals Pay Their (s 2(1) item 3)
Fair Share—Integrity
and Transparency) Act
2024
Digital ID (Transitional 26, 2024 30 May 2024 Sch 2 (item 7): —
and Consequential awaiting
Provisions) Act 2024 commencement (s 2(1)
item 1)
Treasury Laws 37, 2024 31 May 2024 Sch 1 (items 5–37) and Sch 1 (item 37)
Amendment (Tax Sch 2: 1 July 2024 and Sch 4 (item 5)
Accountability and (s 2(1) item 2)
Fairness) Act 2024 Sch 4 (items 1–3, 5):
1 June 2024 (s 2(1)
item 3)
Administrative Review 38, 2024 31 May 2024 Sch 1 (items 48–50, —
Tribunal (Consequential 74): awaiting
and Transitional commencement (s 2(1)
Provisions No. 1) Act item 2)
2024
Excise and Customs 51, 2024 28 June 2024 Sch 1 (item 169, 189): —
Legislation Amendment 1 July 2024 (s 2(1)
(Streamlining item 1)
Administration) Act
2024

Endnotes

and year saving and
transitional
provisions
Treasury Laws 52, 2024 28 June 2024 Sch 3 (items 6–34): —

Amendment (Support for 29 June 2024 (s 2(1)
Small Business and item 3)
Charities and Other
Measures) Act 2024

Endnotes
Provision affected How affected
Title................................................. am No 95, 2019

Part I
Part I heading.................................. ad. No. 133, 1974
s 2.................................................... am No 95, 1959
rs No 123, 1984
am No 48, 1986; No 107, 1989; No 110, 1990; No 100, 1991;
No 47, 1992; No 17, 1993; No 34, 1997; No 11, 1999; No 85,
1999; No 94, 1999; No 146, 1999; No 161, 1999; No 179, 1999;
No 201, 1999; No 25, 2001; No 135, 2001; No 146, 2001; No 125,
2002; No 54, 2003; No 101, 2004; No 63, 2005; No 100, 2005; No
161, 2005; No 74, 2006; No 86, 2006; No 101, 2006; No 9, 2007;
No 88, 2009; No 114, 2009; No 74, 2010; No 145, 2010; No 41,
2011; No 147, 2011; No 12, 2012; No 39, 2012; No 118, 2013; No
110, 2014; No 2, 2015; No 21, 2015; No 60, 2015; No 10, 2019;
No 24, 2022; No 37, 2024; No 38, 2024
s. 2A................................................ ad. No. 146, 2001
s 2B ................................................. ad No 2, 2015
s. 3................................................... am. No. 95, 1959; No. 59, 1979
rs. No. 123, 1984
am. No. 88, 2009
rs No 2, 2015
s. 3AA............................................. ad. No. 178, 1999
am. No. 91, 2000; No. 12, 2012
Part IA
Part IA............................................. ad. No. 123, 1984
s. 3A................................................ ad. No. 123, 1984
am. No. 145, 2010
s 3B ................................................. ad No 123, 1984

Endnotes
am No 138, 1987; No 107, 1989; No 216, 1991; No 47, 1992; No

98, 1992; No 82, 1993; No 161, 1999; No 56, 2007; No 88, 2009;
No 114, 2009; No 145, 2010; No 21, 2015; No 15, 2017; No 4,
2018; No 8, 2019
s 3C ................................................. ad No 123, 1984
am No 123, 1985; No 138, 1987; No 97, 1988; No 107, 1989;
No 216, 1991; No 98, 1992; No 82, 1993; No 56, 1999; No 201,
1999; No 146, 2001; No 10, 2003; No 54, 2003; No 73, 2006;
No 100, 2006; No 88, 2009; No 114, 2009; No 145, 2010
rep No 145, 2010
ad No 124, 2013
am No 149, 2015; No 170, 2015; No 35, 2022
s 3CA .............................................. ad No 170, 2015
am No 27, 2017; No 49, 2020
s. 3D................................................ ad. No. 104, 1985
am. No. 168, 1985; No. 120, 1987; No. 97, 1988; No. 201, 1999;
No. 146, 2001; No. 125, 2002; No. 54, 2003; No. 143, 2007
rep. No. 145, 2010
ad No 124, 2013
rep No 96, 2014
s. 3E ................................................ ad. No. 107, 1989
am. No. 47, 1992; No. 161, 1999; No. 137, 2000; No. 146, 2001;
No. 86, 2002; No. 101, 2006
rep. No. 145, 2010
ad No 124, 2013
ss. 3EA, 3EB................................... ad. No. 161, 1999
rep. No. 145, 2010
s. 3EC.............................................. ad. No. 161, 1999
am. No. 101, 2003
rep. No. 145, 2010
s. 3ED ............................................. ad. No. 159, 2008
am. No. 88, 2009

Endnotes
rep. No. 145, 2010

s. 3F ................................................ ad. No. 107, 1989
am. No. 25, 2001
rep. No. 145, 2010
ad No 15, 2018
s 3G................................................. ad No 56, 2007
rep No 145, 2010
ad No 95, 2019
s 3H................................................. ad No 56, 2007
rep No 145, 2010
ad No 92, 2020
s 3J .................................................. ad No 26, 2024
Part II
Part II heading ................................ ad. No. 133, 1974
s. 4................................................... am. No. 95, 1959; No. 65, 1985; No. 154, 1986
s. 4A................................................ ad. No. 146, 1999
s. 5................................................... am. No. 18, 1955; No. 39, 1957; No. 95, 1959; No. 17, 1960;
No. 75, 1964; No. 93, 1966; No. 120, 1968; No. 133, 1974;
No. 123, 1984; No. 65, 1985; No. 146, 1999; No. 159, 2001
s. 5A................................................ ad. No. 133, 1974
am. No. 65, 1985; No. 43, 1996
s. 6................................................... am. No. 95, 1959
rs. No. 123, 1984; No. 122, 1991
am. No. 146, 1999
s. 6A................................................ ad. No. 95, 1959
rs. No. 123, 1984
s 6B ................................................. ad No 123, 1984
am No 62, 1987; No 85, 1999; No 4, 2007; No 46, 2011; No 69,
2020
s. 6C ................................................ ad. No. 123, 1984
am. No. 122, 1991

Endnotes
s. 6D................................................ ad. No. 123, 1984

am. No. 201, 1999; No. 54, 2003
s 8.................................................... am No 133, 1974; No 123, 1984; No 85, 1999; No 69, 2020
Part IIA
Part IIA heading.............................. rs. No. 101, 2006
Part IIA ........................................... ad. No. 11, 1999
Division 1 heading.......................... rep. No. 101, 2006
s 8AAA ........................................... ad No 11, 1999
am No 101, 2006; No 79, 2010
s 8AAB ........................................... ad No 11, 1999
am No 59, 1999 (as am by No 44, 2000); No 118, 1999; No 178,
1999; No 44, 2000; No 58, 2000; No 60, 2000; No 89, 2000; No
91, 2000; No 73, 2001; No 68, 2002; No 16, 2003; No 54, 2003;
No 111, 2003; No 75, 2005; No 58, 2006; No 73, 2006; No 80,
2006; No 100, 2006; No 101, 2006; No 9, 2007; No 15, 2007; No
143, 2007; No 32, 2008; No 45, 2008; No 97, 2008; No 151, 2008;
No 6, 2009; No 27, 2009; No 133, 2009; No 20, 2010; No 79,
2010; No 41, 2011; No 14, 2012; No 26, 2012; No 58, 2012; No
99, 2012; No 169, 2012; No 82, 2013; No 88, 2013; No 118, 2013;
No 32, 2014; No 96, 2014; No 2, 2015; No 21, 2015; No 70, 2015;
No 81, 2016; No 64, 2017; No 23, 2018; No 141, 2018; No 8,
2019; No 16, 2019; No 22, 2020; No 38, 2020; No 24, 2021; No
45, 2021; No 24, 2022; No 75, 2022
s 8AAC ........................................... ad No 11, 1999
s. 8AAD .......................................... ad. No. 11, 1999
rs. No. 73, 2001
s. 8AAE .......................................... ad. No. 11, 1999
am. No. 179, 1999
s. 8AAF........................................... ad. No. 11, 1999
am. Nos. 178 and 179, 1999; No 81, 2016
s. 8AAG .......................................... ad. No. 11, 1999
am. No. 91, 2000
s. 8AAGA ....................................... ad. No. 178, 1999

Endnotes
s. 8AAH .......................................... ad. No. 11, 1999

Division 2 ....................................... rep. No. 101, 2006
s. 8AAHA ....................................... ad. No. 91, 2000
rep. No. 101, 2006
s. 8AAI............................................ ad. No. 11, 1999
rep. No. 101, 2006
s. 8AAJ ........................................... ad. No. 11, 1999
am. No. 178, 1999
rep. No. 101, 2006
s. 8AAK .......................................... ad. No. 11, 1999
rep. No. 101, 2006
s. 8AAL .......................................... ad. No. 11, 1999
am. No. 179, 1999
rep. No. 101, 2006
s 8AAM .......................................... ad No 11, 1999
rep No 101, 2006
s 8AAN ........................................... ad No 11, 1999
rep No 101, 2006
Division 3 ....................................... rep. No. 101, 2006
s. 8AANA ....................................... ad. No. 91, 2000
rep. No. 101, 2006
s. 8AAO .......................................... ad. No. 11, 1999
rep. No. 101, 2006
ss. 8AAP, 8AAQ ............................ ad. No. 11, 1999
am. No. 178, 1999
rep. No. 101, 2006
s. 8AAR .......................................... ad. No. 11, 1999
am. No. 179, 1999
rep. No. 101, 2006
s 8AAS............................................ ad No 11, 1999
rep No 101, 2006

Endnotes
s 8AAT ........................................... ad No 11, 1999

rep No 101, 2006
Division 4 ....................................... rep. No. 179, 1999
ss. 8AAU–8AAW........................... ad. No. 11, 1999
rep. No. 179, 1999
Part IIB
Part IIB ........................................... ad. No. 11, 1999
Division 1
s 8AAZA......................................... ad No 11, 1999
am No 178, 1999; No 179, 1999; No 92, 2000; No 106, 2000; No
54, 2003; No 150, 2003; No 100, 2006; No 150, 2008; No 6, 2009;
No 56, 2010; No 32, 2014; No 82, 2014; No 169, 2015; No 116,
2018; No 38, 2020; No 61, 2023
s 8AAZAA...................................... ad No 38, 2020
s. 8AAZB........................................ ad. No. 11, 1999
Division 2
s. 8AAZC........................................ ad. No. 11, 1999
am. No. 178, 1999
s. 8AAZD........................................ ad. No. 11, 1999
am. No. 178, 1999
s. 8AAZE ........................................ ad. No. 11, 1999
rep. No. 178, 1999
s. 8AAZF ........................................ ad. No. 11, 1999
am. No. 178, 1999
s. 8AAZG........................................ ad. No. 11, 1999
s. 8AAZH........................................ ad. No. 11, 1999
am. Nos. 178 and 179, 1999; No. 44, 2000
s. 8AAZI ......................................... ad. No. 11, 1999
s. 8AAZJ......................................... ad. No. 11, 1999
am. No. 178, 1999
s. 8AAZK........................................ ad. No. 11, 1999

Endnotes
rep. No. 178, 1999

Division 3
Division 3 ....................................... ad. No. 11, 1999
rs. No. 178, 1999
s. 8AAZL ........................................ ad. No. 11, 1999
rs. No. 178, 1999
am. No. 156, 2000; No. 61, 2011; No. 99, 2012
ss. 8AAZLA, 8AAZLB .................. ad. No. 178, 1999
am. No. 92, 2000
s. 8AAZLC ..................................... ad. No. 178, 1999
s 8AAZLD ...................................... ad No 178, 1999
am No 150, 2003; No 56, 2010; No 82, 2014; No 169, 2015; No
116, 2018; No 61, 2023
s. 8AAZLE...................................... ad. No. 178, 1999
Division 3A
Division 3A..................................... ad. No. 178, 1999
s. 8AAZLF...................................... ad. No. 178, 1999
s 8AAZLG ...................................... ad No 178, 1999
am No 179, 1999; No 39, 2012; No 88, 2013; No 96, 2014; No 6,
2020
s 8AAZLGA ................................... ad No 75, 2012
am No 110, 2014; No 8, 2019
s 8AAZLGB ................................... ad No 55, 2016
am No 8, 2019; No 64, 2020
s. 8AAZLH ..................................... ad. No. 178, 1999
am. No. 179, 1999; No. 91, 2000; No. 114, 2009; No 88, 2013;
No 96, 2014
Division 4
s. 8AAZM....................................... ad. No. 11, 1999
s. 8AAZMA .................................... ad. No. 91, 2000
am. No. 39, 2012

Endnotes
s. 8AAZMB .................................... ad. No. 73, 2001

s. 8AAZN........................................ ad. No. 11, 1999
Part III
Part III heading ............................... ad. No. 133, 1974
rep. No. 59, 1979
ad. No. 117, 1983
rs. No. 123, 1984
Part III............................................. rep. No. 59, 1979
ad. No. 117, 1983
am. No. 25, 2001
Division 1
Division 1 heading.......................... ad. No. 123, 1984
s. 8A................................................ ad. No. 123, 1984
am. No. 138, 1987; No. 97, 1988; No. 146, 2001
s. 8AA............................................. ad. No. 138, 1987
am. No. 61, 1990
rep. No. 82, 1993
ad. No. 201, 1999
rep. No. 54, 2003
s. 8AB ............................................. ad. No. 98, 1992
rep No 4, 2018
s 8AC .............................................. ad No 114, 2009
am No 37, 2024
Division 2
Subdivision A
Subdivision A heading.................... ad. No. 123, 1984
s. 8B ................................................ ad. No. 123, 1984
am. No. 146, 2001; No. 101, 2006
s 8C ................................................. ad No 123, 1984

Endnotes
am No 97, 1988; No 56, 1999; No 91, 2000; No 146, 2001; No 54,

2003; No 101, 2006; No 9, 2007; No 12, 2012 (as am by No 110,
2014); No 110, 2014; No 4, 2016; No 8, 2019; No 84, 2022
s. 8D................................................ ad. No. 123, 1984
am. No. 146, 2001; No 4, 2016
s. 8E ................................................ ad. No. 123, 1984
am. No. 143, 2007
s 8F ................................................. ad No 123, 1984
s 8G................................................. ad No 123, 1984
s. 8H................................................ ad. No. 123, 1984
am. No. 146, 2001; No. 143, 2007; No 4, 2016
s. 8HA............................................. ad. No. 224, 1992
Subdivision B
Subdivision B heading.................... ad. No. 123, 1984
s 8J .................................................. ad No 123, 1984
am No 4, 1985; No 47, 1985; No 65, 1985; No 41, 1986; No 46,
1986; No 49, 1986; No 62, 1987; No 138, 1987; No 145, 1987; No
20, 1990; No 60, 1990; No 5, 1991; No 92, 1992; No 98, 1992; No
118, 1992; No 208, 1992; No 82, 1993; No 163, 1994; No 174,
1997; No 85, 1998; No 56, 1999; No 118, 1999; No 201, 1999; No
60, 2000; No 137, 2000; No 146, 2001; No 54, 2003; No 73, 2006;
No 101, 2006; No 88, 2009; No 114, 2009; No 4, 2010; No 21,
2010; No 79, 2010; No 2, 2015; No 4, 2018; No 8, 2019
s 8K................................................. ad No 123, 1984
am No 97, 1988; No 146, 2001; No 4, 2016; No 55, 2016; No 8,
2019
s. 8L ................................................ ad. No. 123, 1984
am. No. 146, 2001; No 4, 2016
s. 8M ............................................... ad. No. 123, 1984
am. No. 146, 2001; No. 143, 2007
s 8N................................................. ad No 123, 1984
rs No 146, 2001
am No 4, 2016; No 55, 2016; No 8, 2019

Endnotes
s. 8P ................................................ ad. No. 123, 1984

rep. No. 146, 2001
s. 8Q................................................ ad. No. 123, 1984
rs. No. 146, 2001
am No 4, 2016
s. 8R ................................................ ad. No. 123, 1984
am. No. 146, 2001; No. 143, 2007
s 8S ................................................. ad. No. 123, 1984
am. No. 146, 2001
s 8T ................................................. ad. No. 123, 1984
am. No. 146, 2001; No 4, 2016
s 8U................................................. ad. No. 123, 1984
am. No. 146, 2001; No 4, 2016
s. 8V................................................ ad. No. 123, 1984
am. No. 143, 2007
s 8W................................................ ad No 123, 1984
am No 138, 1987; No 97, 1989; No 105, 1989; No 98, 1992; No
224, 1992; No 82, 1993; No 163, 1994; No 201, 1999; No 60,
2000; No 146, 2001; No 16, 2003; No 54, 2003; No 107, 2003;
No 8, 2010
ed C138
am No 4, 2018; No 8, 2019
Subdivision BAA
Subdivision BAA............................ ad No 121, 2018
s 8WAA .......................................... ad No 121, 2018
s 8WAB .......................................... ad No 121, 2018
s 8WAC .......................................... ad No 121, 2018
s 8WAD .......................................... ad No 121, 2018
s 8WAE........................................... ad No 121, 2018
Subdivision BA
Subdivision BA............................... ad. No. 97, 1988

Endnotes
s 8WA ............................................. ad No 97, 1988

am No 163, 1989; No 60, 1990; No 119, 1990; No 6, 1991; No 92,
1992; No 138, 1992; No 82, 1993; No 53, 1995; No 63, 1996; No
83, 1999; No 85, 1999; No 128, 1999; No 106, 2000; No 132,
2000; No 71, 2001; No 75, 2001; No 146, 2001; No 57, 2002;
No 143, 2007; No 45, 2008; No 105, 2010; No 145, 2010; No 141,
2011; No 82, 2014; No 21, 2015; No 143, 2015; No 169, 2015; No
10, 2016; No 90, 2018; No 38, 2020; No 69, 2020
s 8WB ............................................. ad No 97, 1988
am No 163, 1989; No 60, 1990; No 119, 1990; No 6, 1991; No 92,
1992; No 138, 1992; No 82, 1993; No 53, 1995; No 63, 1996;
No 83, 1999 (as am by No 172, 1999); No 128, 1999; No 94, 2000;
No 106, 2000; No 132, 2000; No 75, 2001; No 146, 2001; No 57,
2002; No 143, 2007; No 45, 2008; No 105, 2008; No 105, 2010;
No 145, 2010; No 141, 2011; No 82, 2014; No 21, 2015; No 143,
2015; No 169, 2015; No 10, 2016; No 90, 2018; No 38, 2020; No
69, 2020; No 8, 2022
s. 8WC ............................................ ad. No. 97, 1988
am. No. 216, 1991; No. 179, 1999; No. 101, 2006; No. 143, 2007;
No 4, 2016
s. 8WD ............................................ ad. No. 97, 1988
am. No. 124, 1989
rep. No. 75, 2001
Subdivision C
Subdivision C heading.................... ad. No. 123, 1984
s. 8X................................................ ad. No. 123, 1984
rep. No. 137, 2000
s. 8XA............................................. ad. No. 97, 1988
rs. No. 48, 1991
am. No. 146, 2001; No. 143, 2007
s. 8XB ............................................. ad. No. 97, 1988
am. No. 48, 1991; No. 146, 2001; No. 143, 2007
rep. No. 145, 2010
s. 8Y................................................ ad. No. 123, 1984

Endnotes
am. No. 210, 1992; No. 55, 2001; No. 146, 2001; No. 8, 2007
s. 8Z ................................................ ad. No. 123, 1984
am. No. 65, 1985; No. 137, 2000; No. 146, 2001
ed C142
Division 3
s. 8ZA ............................................. ad. No. 123, 1984
am. No. 224, 1992; No. 146, 2001
s. 8ZB.............................................. ad. No. 123, 1984
am. No. 224, 1992
s. 8ZC.............................................. ad. No. 123, 1984
am. No. 146, 2001
s. 8ZD ............................................. ad. No. 123, 1984
am. No. 146, 2001; No 5, 2015
s. 8ZE.............................................. ad. No. 123, 1984
am. Nos. 4 and 47, 1985; No. 41, 1986; Nos. 58, 62 and 145, 1987;
Nos. 20 and 60, 1990; Nos. 92, 118 and 208, 1992
rs. No. 120, 1995
am. No. 101, 2006
ss. 8ZF–8ZH ................................... ad. No. 123, 1984
Division 4
ss. 8ZJ, 8ZK.................................... ad. No. 123, 1984
s. 8ZL.............................................. ad. No. 123, 1984
am. No. 146, 2001
ed C142
ss. 8ZM, 8ZN.................................. ad. No. 123, 1984
Division 5
s. 9................................................... rep. No. 59, 1979
ad. No. 117, 1983

Endnotes
am. No. 123, 1984

s. 10................................................. rep. No. 59, 1979
ad. No. 117, 1983
am. No. 123, 1984; No. 73, 2008
s. 11................................................. rs. No. 133, 1974
rep. No. 59, 1979
ad. No. 117, 1983
am. No. 123, 1984; No. 73, 2008
s. 12................................................. rep. No. 59, 1979
ad. No. 117, 1983
am. No. 73, 2008
s. 13................................................. rep. No. 59, 1979
ad. No. 117, 1983
am. No. 123, 1984; No. 73, 2008
s 13A............................................... ad No 117, 1983
s 13B ............................................... ad No 117, 1983
s. 13C .............................................. ad. No. 117, 1983
am. No. 123, 1984
Division 6
Division 6 ....................................... ad. No. 167, 1989
s. 13CA ........................................... ad. No. 167, 1989
Part IIIA
Part IIIA.......................................... ad. No. 123, 1985
Division 1
s 13D............................................... ad No 123, 1985
am No 146, 1999
ed C163
Division 2
s. 13E .............................................. ad. No. 123, 1985
s. 13F .............................................. ad. No. 123, 1985
am. No. 62, 1987; No. 143, 2007

Endnotes
s. 13G.............................................. ad. No. 123, 1985

s. 13H.............................................. ad. No. 123, 1985
am. No. 97, 1988; No. 146, 2001
rep. No. 145, 2010
Division 3 ....................................... rep. No. 145, 2010
s. 13J ............................................... ad. No. 123, 1985
am. No. 138, 1987; No. 97, 1988; No. 98, 1992; No. 82, 1993;
No. 118, 1999; No. 146, 2001; No. 92, 2008
rep. No. 145, 2010
Division 4
s. 13K.............................................. ad. No. 123, 1985
am. No. 138, 1987; No. 98, 1992; No. 82, 1993; No 4, 2018
Division 5
Division 5 ....................................... ad. No. 136, 1990
s. 13L .............................................. ad. No. 136, 1990
am. No. 44, 1999; No. 121, 2001
s. 14................................................. rep. No. 59, 1979
Part IV............................................. ad. No. 133, 1974
rep. No. 88, 2009
s. 14A.............................................. ad. No. 133, 1974
am. No. 19, 1979; No. 123, 1984; No. 65, 1985; No. 48, 1986;
No. 216, 1991
rep. No. 88, 2009
s. 14B .............................................. ad. No. 133, 1974
am. No. 123, 1984; No. 65, 1985
rep. No. 88, 2009
s. 14C .............................................. ad. No. 133, 1974
am. No. 123, 1984; No. 65, 1985; No. 73, 2008
rep. No. 88, 2009
s. 14D.............................................. ad. No. 133, 1974
am. No. 123, 1984; No. 73, 2008

Endnotes
rep. No. 88, 2009

s. 14E .............................................. ad. No. 133, 1974
rep. No. 123, 1984
ad. No. 216, 1991
rep. No. 88, 2009
s. 14F .............................................. ad. No. 133, 1974
rep. No. 123, 1984
s. 14G.............................................. ad. No. 133, 1974
am. No. 48, 1986
rep. No. 216, 1991
s. 14H.............................................. ad. No. 133, 1974
am. No. 19, 1979; No. 65, 1985
rs. No. 48, 1986
rep. No. 216, 1991
s. 14HA........................................... ad. No. 19, 1979
rep. No. 123, 1984
ad. No. 48, 1986
rep. No. 216, 1991
s. 14HB ........................................... ad. No. 19, 1979
rs. No. 48, 1986
rep. No. 216, 1991
ss. 14HC–14HG.............................. ad. No. 48, 1986
rep. No. 216, 1991
s. 14I ............................................... ad. No. 133, 1974
am. Nos. 65 and 123, 1985; No. 73, 2008
rep. No. 88, 2009
s. 14J ............................................... ad. No. 133, 1974
am. No. 123, 1985; No. 62, 1987; No. 143, 2007; No. 73, 2008
rep. No. 88, 2009
s. 14K.............................................. ad. No. 133, 1974
rep. No. 123, 1984

Endnotes
s. 14L .............................................. ad. No. 133, 1974

rep. No. 88, 2009
s. 14M ............................................. ad. No. 133, 1974
rep. No. 65, 1985
s. 14N.............................................. ad. No. 133, 1974
am. No. 73, 2008
rep. No. 88, 2009
s. 14O.............................................. ad. No. 133, 1974
rs. No. 39, 1983
rep. No. 123, 1984
s. 14P .............................................. ad. No. 19, 1979
am. No. 65, 1985
rep. No. 48, 1986
Part IVA
Part IVA.......................................... ad. No. 123, 1984
Division 1
s. 14Q.............................................. ad. No. 123, 1984
am. No. 88, 2009; No 2, 2015
Division 2
s. 14R .............................................. ad. No. 123, 1984
am. No. 146, 2001; No. 143, 2007
s. 14S .............................................. ad. No. 123, 1984
am. No. 88, 2009
ss. 14T, 14U.................................... ad. No. 123, 1984
Division 3
ss. 14V–14X ................................... ad. No. 123, 1984
s 14Y............................................... ad No 123, 1984
am No 112, 1986; No 38, 2024
Division 4
s. 14Z .............................................. ad. No. 123, 1984
am. No. 146, 2001; No 4, 2016; No 61, 2016

Endnotes
s. 14ZA ........................................... ad. No. 123, 1984

am. No. 146, 2001; No. 143, 2007
Part IVAAA.................................... ad. No. 101, 1992
rep. No. 161, 2005
s. 14ZAAA...................................... ad. No. 101, 1992
am. No. 39, 1997; No. 41, 1998; No. 54, 2003; No. 23, 2005
rep. No. 161, 2005
ss. 14ZAAB–14ZAAH ................... ad. No. 101, 1992
rep. No. 161, 2005
ss. 14ZAAI–14ZAAK .................... ad. No. 101, 1992
am. No. 120, 1995
rep. No. 161, 2005
s. 14ZAAL ...................................... ad. No. 101, 1992
rep. No. 161, 2005
s. 14ZAAM..................................... ad. No. 39, 1997
rep. No. 161, 2005
Part IVAA....................................... ad. No. 101, 1992
rep. No. 161, 2005
s. 14ZAA ........................................ ad. No. 101, 1992
am. No. 41, 1998; No. 54, 2003
rep. No. 161, 2005
s. 14ZAB......................................... ad. No. 154, 1986
am. No. 60, 1990
rep. No. 216, 1991
ad. No. 101, 1992
am. No. 54, 2003
rep. No. 161, 2005
ss. 14ZAC–14ZAE ......................... ad. No. 154, 1986
rep. No. 216, 1991
ad. No. 101, 1992
rep. No. 161, 2005

Endnotes
ss. 14ZAF, 14ZAG ......................... ad. No. 101, 1992

rs. No. 54, 2003
rep. No. 161, 2005
s. 14ZAH ........................................ ad. No. 101, 1992
rep. No. 161, 2005
s. 14ZAHA...................................... ad. No. 54, 2003
rep. No. 161, 2005
ss. 14ZAI–14ZAK .......................... ad. No. 101, 1992
rep. No. 161, 2005
s. 14ZAL......................................... ad. No. 101, 1992
am. No. 179, 1999
rep. No. 161, 2005
s. 14ZAM........................................ ad. No. 101, 1992
rep. No. 161, 2005
s. 14ZAN ........................................ ad. No. 101, 1992
am. No. 179, 1999
rep. No. 161, 2005
s. 14ZAO ........................................ ad. No. 101, 1992
rep. No. 161, 2005
s. 14ZAP ......................................... ad. No. 101, 1992
am. No. 54, 2003
rep. No. 161, 2005
ss. 14ZAQ, 14ZAR......................... ad. No. 101, 1992
rep. No. 161, 2005
s. 14ZAS ......................................... ad. No. 101, 1992
am. No. 54, 2003
rep. No. 161, 2005
s. 14ZAT......................................... ad. No. 101, 1992
rep. No. 161, 2005
s. 14ZAU ........................................ ad. No. 101, 1992
am. No. 54, 2003

Endnotes
rep. No. 161, 2005

ss. 14ZAV–14ZAX......................... ad. No. 101, 1992
rep. No. 161, 2005
s. 14ZAXA...................................... ad. No. 39, 1997
rep. No. 161, 2005
ss. 14ZAY, 14ZAZ ......................... ad. No. 101, 1992
rep. No. 161, 2005
s. 14ZAZA ...................................... ad. No. 101, 1992
am. No. 54, 2003
rep. No. 161, 2005
s 14ZAZB ....................................... ad No 101, 1992
rep No 161, 2005
s 14ZAZC ....................................... ad No 101, 1992
rep No 161, 2005
Part IVAB ....................................... ad. No. 154, 1986
rep. No. 216, 1991
Part IVB.......................................... ad. No. 48, 1986
rep. No. 216, 1991
s. 14ZB............................................ ad. No. 48, 1986
am. No. 154, 1986; No. 60, 1990
rep. No. 216, 1991
ss. 14ZC–14ZK............................... ad. No. 48, 1986
rep. No. 216, 1991
s. 14ZKA ........................................ ad. No. 144, 1986
am. Nos. 58, 62, 108 and 145, 1987
rep. No. 95, 1988
Part IVC
Part IVC.......................................... ad. No. 216, 1991
Division 1
s 14ZL............................................. ad No 216, 1991
am No 41, 1998; No 161, 2005; No 141, 2020

Endnotes
s 14ZM............................................ ad No 216, 1991

s 14ZN ............................................ ad No 216, 1991
s. 14ZO ........................................... ad. No. 216, 1991
am. No. 34, 1997
s. 14ZP ............................................ ad. No. 216, 1991
Division 2
s 14ZQ ............................................ ad No 216, 1991
am No 92, 1992; No 101, 1992; No 118, 1992; No 208, 1992;
No 44, 2000; No 16, 2003; No 161, 2005; No 101, 2006; No 143,
2007; No 97, 2008; No 88, 2009; No 74, 2010; No 41, 2011;
No 39, 2012; No 88, 2013; No 96, 2014; No 21, 2015; No 24,
2016; No 15, 2017; No 13, 2021; No 84, 2022; No 38, 2024
s. 14ZR............................................ ad. No. 216, 1991
am. No. 101, 2006; No. 88, 2009
s. 14ZS ............................................ ad. No. 216, 1991
am. No. 101, 1992; No. 169, 1995; No. 101, 2006; No. 41, 2011
s. 14ZT............................................ ad. No. 216, 1991
am. No. 118, 1992
rep. No. 101, 2006
Division 3
s. 14ZU ........................................... ad. No. 216, 1991
am. No. 91, 2000; No. 161, 2005
s. 14ZV ........................................... ad. No. 216, 1991
s 14ZVA ......................................... ad No 101, 1992
am No 74, 2010
rs No 170, 2015
am No 81, 2016; No 23, 2024
s 14ZVB.......................................... ad No 118, 2013
s 14ZVC.......................................... ad No 21, 2015
s 14ZW ........................................... ad No 216, 1991

Endnotes
am No 101, 1992; No 56, 1999; No 179, 1999; No 201, 1999; No

44, 2000; No 156, 2000; No 54, 2003; No 23, 2005; No 161, 2005;
No 58, 2006; No 73, 2006; No 78, 2006; No 15, 2007; No 78,
2007; No 143, 2007; No 151, 2008; No 74, 2010; No 93, 2011; No
14, 2012; No 39, 2012; No 75, 2012; No 118, 2013; No 34, 2014;
No 96, 2014; No 110, 2014; No 21, 2015; No 10, 2016; No 55,
2016; No 8, 2019
ed C162
am No 24, 2022
s. 14ZX ........................................... ad. No. 216, 1991
am. No. 101, 1992; No. 34, 1997; No. 179, 1999
s. 14ZY ........................................... ad. No. 216, 1991
am. No. 101, 1992; No. 179, 1999; No. 161, 2005; No. 39, 2012
s. 14ZYA ........................................ ad. No. 216, 1991
am. No. 41, 1998; No. 179, 1999 (as am. by No. 57, 2002);
No. 161, 2005; No. 39, 2012
s. 14ZYB......................................... ad. No. 161, 2005
am. No. 39, 2012
s. 14ZZ............................................ ad. No. 216, 1991
am. No. 34, 1997; No. 161, 2005; No. 88, 2009; No. 169, 2012
Division 4
Division 4 heading.......................... am No 38, 2024
s 14ZZA.......................................... ad No 216, 1991
rs No 38, 2024
s 14ZZB .......................................... ad No 216, 1991
am No 101, 2006; No 84, 2022
rs No 38, 2024
s 14ZZC .......................................... ad. No. 216, 1991
am No 60, 2015
rs No 38, 2024
s 14ZZD.......................................... ad No 216, 1991
rs No 38, 2024

Endnotes
s 14ZZE .......................................... ad No 216, 1991

rs No 34, 1997; No 60, 2015; No 38, 2024
s 14ZZF........................................... ad No 216, 1991
am No 60, 2015
rs No 38, 2024
s 14ZZG.......................................... ad No 216, 1991
rep No 38, 2024
s 14ZZH.......................................... ad No 216, 1991
am No 34, 1997
rep No 101, 2006
ad No 84, 2022
rs No 38, 2024
s 14ZZJ ........................................... ad No 216, 1991
rs No 38, 2024
s 14ZZK.......................................... ad No 216, 1991
am No 34, 1997; No 88, 2013
rs No 38, 2024
s 14ZZL .......................................... ad No 216, 1991
am No 34, 1997
rs No 38, 2024
s 14ZZM ......................................... ad No 216, 1991
am No 101, 2006; No 84, 2022
rs No 38, 2024
Division 5
Division 5 heading.......................... rs. No. 169, 2012
s. 14ZZN......................................... ad. No. 216, 1991
am. No. 88, 2009
s. 14ZZO......................................... ad. No. 216, 1991
am. No. 88, 2009; No. 169, 2012; No 88, 2013
s. 14ZZP.......................................... ad. No. 216, 1991
am. No. 88, 2009; No. 169, 2012

Endnotes
s. 14ZZQ......................................... ad. No. 216, 1991

am. No. 88, 2009; No. 169, 2012
s. 14ZZR ......................................... ad. No. 216, 1991
am. No. 101, 2006
s 14ZZS........................................... ad No 216, 1991
am No 88, 2009; No 13, 2021
Part IVD
Part IVD.......................................... ad No 10, 2019
s 14ZZT .......................................... ad No 10, 2019
am No 37, 2024
s 14ZZTA ....................................... ad No 37, 2024
s 14ZZU.......................................... ad No 10, 2019
s 14ZZV.......................................... ad No 10, 2019
s 14ZZW ......................................... ad No 10, 2019
am No 10, 2019
s 14ZZX.......................................... ad No 10, 2019
am No 37, 2024
s 14ZZXA ....................................... ad No 37, 2024
s 14ZZY.......................................... ad No 10, 2019
am No 10, 2019
s 14ZZZ .......................................... ad No 10, 2019
s 14ZZZAA..................................... ad No 10, 2019
s 14ZZZA ....................................... ad No 10, 2019
s 14ZZZB........................................ ad No 10, 2019
s 14ZZZC........................................ ad No 10, 2019
s 14ZZZD ....................................... ad No 10, 2019
s 14ZZZE........................................ ad No 10, 2019
Part V
Part V heading ................................ ad. No. 133, 1974
s 15.................................................. rs No 133, 1974
am No 59, 1979

Endnotes
rs No 123, 1984
am No 138, 1987; No 98, 1992; No 82, 1993; No 201, 1999;
No 54, 2003; No 114, 2009
ed C142
am No 4, 2018; No 37, 2024
ss. 15AA, 15AB.............................. ad. No. 101, 1992
rep. No. 161, 2005
s 15A............................................... ad No 123, 1985
am No 138, 1987; No 98, 1992; No 82, 1993; No 201, 1999;
No 54, 2003; No 114, 2009; No 4, 2018; No 37, 2024
s. 15B .............................................. ad. No. 82, 2012
am No 36, 2015
s. 15C .............................................. ad. No. 82, 2012
am No 36, 2015; No 70, 2015
s. 15D.............................................. ad. No. 82, 2012
am No 36, 2015
s. 16................................................. rep. No. 216, 1973
ad. No. 123, 1984
am. No. 8, 2005
s. 16A.............................................. ad. No. 224, 1992
s. 16B .............................................. ad. No. 120, 1995
am. No. 11, 1999
rs. No. 91, 2000
s. 17................................................. ad. No. 155, 1965
am. No. 123, 1984; No. 65, 1985
s 17A............................................... ad No 48, 1986
am No 194, 1999; No 13, 2013; No 13, 2021
s. 17B .............................................. ad. No. 97, 1988
am. No. 201, 1999; No. 54, 2003
rep. No. 145, 2010
s. 17C .............................................. ad. No. 47, 1992

Endnotes
rep. No. 145, 2010

s. 18................................................. ad. No. 133, 1974
am. No. 19, 1979; No. 123, 1984; No. 48, 1986; No. 58, 2006
Part VI heading............................... rs. No. 59, 1999
rep. No. 73, 2006
Part VI............................................. ad. No. 56, 1999
rep. No. 73, 2006
s. 19................................................. ad. No. 56, 1999
rs. No. 59, 1999
rep. No. 73, 2006
s. 20................................................. ad. No. 56, 1999
am. No. 59, 1999
rep. No. 73, 2006
s. 21................................................. ad. No. 56, 1999
rep. No. 146, 2001
s. 22................................................. ad. No. 56, 1999
am. No. 59, 1999; No. 73, 2001
rep. No. 73, 2006
s. 23................................................. ad. No. 56, 1999
am. No. 59, 1999
rep. No. 73, 2006
s. 24................................................. ad. No. 56, 1999
am. No. 59, 1999
rep. No. 73, 2006
s. 25................................................. ad. No. 56, 1999
rep. No. 73, 2006
s. 26................................................. ad. No. 56, 1999
am. No. 59, 1999
rep. No. 73, 2006
s. 27................................................. ad. No. 56, 1999
rep. No. 73, 2006

Endnotes
ss. 28, 29 ......................................... ad. No. 56, 1999

am. No. 59, 1999
rep. No. 179, 1999
s. 30................................................. ad. No. 56, 1999
am. No. 59, 1999
rep. No. 179, 1999
s. 31................................................. ad. No. 56, 1999
am. No. 59, 1999
rep. No. 179, 1999
s. 32................................................. ad. No. 56, 1999
am. No. 59, 1999
rep. No. 179, 1999
ss. 33, 34 ......................................... ad. No. 56, 1999
am. No. 59, 1999
rep. No. 179, 1999
s. 35................................................. ad. No. 56, 1999
am. No. 59, 1999
rep. No. 73, 2006
s. 36................................................. ad. No. 56, 1999
rs. No. 59, 1999
rep. No. 73, 2006
s. 37................................................. ad. No. 56, 1999
am. Nos. 59 and 177, 1999
rep. No. 73, 2006
s. 38................................................. ad. No. 56, 1999
rep. No. 179, 1999
s. 39................................................. ad. No. 56, 1999
am. Nos. 59 and 179, 1999
rep. No. 73, 2006
s. 40................................................. ad. No. 56, 1999
rs. No. 59, 1999

Endnotes
rep. No. 73, 2006

s. 41................................................. ad. No. 56, 1999
rep. No. 179, 1999
s. 42................................................. ad. No. 56, 1999
am. No. 179, 1999
rep. No. 92, 2000
s. 43................................................. ad. No. 56, 1999
am. No. 59, 1999
rep. No. 92, 2000
s. 44................................................. ad. No. 56, 1999
am. No. 179, 1999
rep. No. 92, 2000
s. 45................................................. ad. No. 56, 1999
am. No. 179, 1999
rep. No. 92, 2000
s. 46................................................. ad. No. 56, 1999
am. No. 59, 1999
rep. No. 92, 2000
s. 46A.............................................. ad. No. 59, 1999
rep. No. 73, 2006
s. 47................................................. ad. No. 56, 1999
am. Nos. 59 and 179, 1999; No. 44, 2000
rep. No. 101, 2004
s. 48................................................. ad. No. 56, 1999
am. Nos. 59 and 179, 1999
rep. No. 101, 2004
s. 49................................................. ad. No. 56, 1999
rep. No. 73, 2006
s. 50................................................. ad. No. 56, 1999
am. No. 59, 1999; No. 146, 2001
rep. No. 73, 2006

Endnotes
s. 51................................................. ad. No. 56, 1999

am. No. 59, 1999; No. 146, 2001
rep. No. 73, 2006
s. 52................................................. ad. No. 56, 1999
am. No. 59, 1999; No. 146, 2001
rep. No. 73, 2006
s. 52A.............................................. ad. No. 177, 1999
am. No. 156, 2000; No. 146, 2001
rep. No. 73, 2006
s. 53................................................. ad. No. 56, 1999
am. No. 59, 1999; No. 92, 2000; No. 146, 2001
rep. No. 73, 2006
s. 54................................................. ad. No. 56, 1999
am. No. 59, 1999; No. 146, 2001
rep. No. 73, 2006
s. 55................................................. ad. No. 56, 1999
am. No. 59, 1999
rep. No. 179, 1999
s 56.................................................. ad No 56, 1999
am No 59, 1999
rep No 73, 2006
s 57.................................................. ad No 56, 1999
am No 59, 1999
rep No 73, 2006
s. 58................................................. ad. No. 56, 1999
am. No. 59, 1999
rep. No. 179, 1999
s. 59................................................. ad. No. 56, 1999
rep. No. 73, 2006
ss. 60, 61 ......................................... ad. No. 56, 1999
am. No. 59, 1999

Endnotes
rep. No. 73, 2006

s. 62................................................. ad. No. 56, 1999
am. No. 59, 1999 (as am. by No. 176, 1999); Nos. 176 and 177,
1999; Nos. 92 and 156, 2000; No. 73, 2001; No. 134, 2004; Nos.
78 and 160, 2005
rep. No. 73, 2006
Division 7A..................................... ad. No. 59, 1999
rep. No. 73, 2006
s. 62A.............................................. ad. No. 59, 1999
rep. No. 73, 2006
Division 7B..................................... ad. No. 177, 1999
rep. No. 73, 2006
s 62B ............................................... ad No 177, 1999
rep No 73, 2006
s 62C ............................................... ad No 177, 1999
rep No 73, 2006
ss. 63–65 ......................................... ad. No. 56, 1999
am. No. 59, 1999
rep. No. 73, 2006
s. 66................................................. ad. No. 56, 1999
am. No. 59, 1999; No. 91, 2000
rep. No. 73, 2006
s. 67................................................. ad. No. 56, 1999
am. No. 59, 1999
rep. No. 73, 2006
s. 68................................................. ad. No. 56, 1999
am. Nos. 59 and 176, 1999; Nos. 10 and 122, 2003
rep. No. 73, 2006
s. 69................................................. ad. No. 56, 1999
am. No. 59, 1999
rep. No. 73, 2006

Endnotes
s. 70................................................. ad. No. 56, 1999

am. Nos. 59, 176 and 177, 1999; Nos. 91, 92 and 156, 2000;
No. 73, 2001; No. 10, 2005
rep. No. 73, 2006
Heading to....................................... rep. No. 136, 2012
The Schedules
First Schedule ................................. am. No. 39, 1953
rep. No. 136, 2012
Second Schedule............................. am. Nos. 28, 39, 40 and 52, 1953
rep. No. 136, 2012
Schedule 1
Schedule 1....................................... ad. No. 178, 1999
Chapter 2
Chapter 2 heading........................... ad. No. 73, 2006
Part 2-1
Part 2-1 ........................................... ad. No. 178, 1999
Division 6
s. 6-1 ............................................... ad. No. 178, 1999
am. No. 44, 2000; No. 150, 2003; No 82, 2014; No 169, 2015
s. 6-5 ............................................... ad. No. 178, 1999
am. No. 73, 2001
s. 6-10 ............................................. ad. No. 178, 1999
Part 2-5
Part 2-5 ........................................... ad. No. 178, 1999
Division 10
s. 10-1 ............................................. ad. No. 178, 1999
am. No. 86, 2000
s 10-5 .............................................. ad No 178, 1999
am No 86, 2000; No 168, 2001; No 15, 2002; No 66, 2003; No 9,
2007; No 15, 2007; No 79, 2007; No 32, 2008; No 56, 2010; No
75, 2010; No 58, 2012; No 10, 2016; No 53, 2016; No 132, 2017;
No 75, 2022

Endnotes
Division 11
s 11-1 .............................................. ad No 178, 1999
am No 44, 2000; No 150, 2003; No 101, 2006; No 56, 2010; No
12, 2012; No 14, 2012; No 88, 2013; No 82, 2014; No 96, 2014;
No 169, 2015; No 116, 2018; No 61, 2023
s. 11-5 ............................................. ad. No. 178, 1999
Division 12
Subdivision 12-A
s. 12-1 ............................................. ad. No. 178, 1999
am. No. 168, 2001; No. 66, 2003; No. 15, 2007; No. 92, 2008; No
70, 2015; No 81, 2016
s 12-5 .............................................. ad No 178, 1999
am No 168, 2001; No 66, 2003; No 15, 2007; No 79, 2007; No 56,
2010; No 75, 2010; No 53, 2016
s. 12-7 ............................................. ad. No. 86, 2000
am. No. 20, 2004
s. 12-10 ........................................... ad. No. 178, 1999
s. 12-15 ........................................... ad. No. 178, 1999
rep. No. 133, 2003
s. 12-20 ........................................... ad. No. 163, 2001
Subdivision 12-B
s. 12-35 ........................................... ad. No. 178, 1999
s. 12-40 ........................................... ad. No. 178, 1999
s. 12-45 ........................................... ad. No. 178, 1999
am. No. 101, 2006
s. 12-47 ........................................... ad. No. 168, 2001
am. No. 41, 2005
s. 12-50 ........................................... ad. No. 178, 1999
s. 12-55 ........................................... ad. No. 178, 1999
am. No. 146, 2001
s. 12-60 ........................................... ad. No. 178, 1999
rs. No. 179, 1999

Endnotes
am. No. 91, 2000; No. 41, 2005

Subdivision 12-C
Subdivision 12-C heading .............. rs. No. 56, 2010
Subdivision 12-C ............................ rs. No. 15, 2007
s. 12-80 ........................................... ad. No. 178, 1999
am. No. 8, 2007
rs. No. 15, 2007
s. 12-85 ........................................... ad. No. 178, 1999
rs. No. 15, 2007
am. No. 56, 2010
s. 12-90 ........................................... ad. No. 178, 1999
rs. No. 15, 2007
Subdivision 12-D
s 12-110 .......................................... ad No 178, 1999
am No 76, 2000; No 52, 2004; No 105, 2010; No 109, 2012; No 4,
2023
s. 12-115 ......................................... ad. No. 178, 1999
s. 12-120 ......................................... ad. No. 178, 1999
Subdivision 12-E
s 12-140 .......................................... ad No 178, 1999
am No 101, 2006; No 15, 2019
s. 12-145 ......................................... ad. No. 178, 1999
s. 12-150 ......................................... ad. No. 178, 1999
rs. No. 101, 2006
s 12-152 .......................................... ad No 15, 2019
s. 12-155 ......................................... ad. No. 178, 1999
am. No. 41, 2005
s. 12-160 ......................................... ad. No. 178, 1999
s. 12-165 ......................................... ad. No. 178, 1999
am. No. 23, 2005
s. 12-170 ......................................... ad. No. 178, 1999

Endnotes
Group heading to s. 12-175 ............ ad. No. 75, 2010

s 12-175 .......................................... ad No 75, 2010
am No 95, 2019
s. 12-180 ......................................... ad. No. 75, 2010
s. 12-185 ......................................... ad. No. 75, 2010
s. 12-190 ......................................... ad. No. 178, 1999
am. No. 91, 2000; No. 66, 2003; No. 75, 2010; No 2, 2015
Subdivision 12-F
s. 12-210 ......................................... ad. No. 178, 1999
s. 12-215 ......................................... ad. No. 178, 1999
am. No. 44, 2000
s. 12-220 ......................................... ad. No. 178, 1999
s. 12-225 ......................................... ad. No. 178, 1999
s. 12-245 ......................................... ad. No. 178, 1999
s. 12-250 ......................................... ad. No. 178, 1999
am. No. 44, 2000
s. 12-255 ......................................... ad. No. 178, 1999
rs. No. 101, 2006
s. 12-260 ......................................... ad. No. 178, 1999
s. 12-280 ......................................... ad. No. 178, 1999
s. 12-285 ......................................... ad. No. 178, 1999
am. No. 44, 2000
s. 12-300 ......................................... ad. No. 178, 1999
Subdivision 12-FA
Subdivision 12-FA.......................... ad. No. 15, 2002
s. 12-305 ......................................... ad. No. 15, 2002
am. No. 15, 2007
s. 12-310 ......................................... ad. No. 15, 2002
am. No. 15, 2007
Subdivision 12-FAA
Subdivision 12-FAA....................... ad. No. 9, 2007 (md)

Endnotes
s. 12-312 ......................................... ad. No. 9, 2007 (md)

s. 12-313 ......................................... ad. No. 9, 2007 (md)
Subdivision 12-FB
Subdivision 12-FB.......................... ad. No. 66, 2003
s. 12-315 ......................................... ad. No. 66, 2003
am. No. 41, 2005; No. 15, 2007; No. 32, 2008
s. 12-317 ......................................... ad. No. 66, 2003
s. 12-319 ......................................... ad. No. 66, 2003
Subdivision 12-FC
Subdivision 12-FC heading ............ rs No 75, 2022
Subdivision 12-FC.......................... ad. No. 58, 2012
s 12-319A ....................................... ad No 58, 2012
am No 8, 2019; No 8, 2022; No 75, 2022
Subdivision 12-G
s. 12-320 ......................................... ad. No. 178, 1999
am. No. 101, 2004
s. 12-325 ......................................... ad. No. 178, 1999
s. 12-330 ......................................... ad. No. 178, 1999
am. No. 146, 2001; No. 14, 2012; No 88, 2013; No 96, 2014
s. 12-335 ......................................... ad. No. 178, 1999
am. No. 14, 2012; No 88, 2013; No 96, 2014
Link note to s. 12-335..................... rep. No. 41, 2005
Subdivision 12-H
Subdivision 12-H heading .............. rs No 53, 2016
Subdivision 12-H............................ ad No 79, 2007
rs No 32, 2008
s 12-375 .......................................... ad No 79, 2007
rs No 32, 2008
am No 185, 2012; No 53, 2016
s 12-380 .......................................... ad No 79, 2007
rep No 32, 2008

Endnotes
s 12-383 .......................................... ad No 53, 2016

am No 15, 2019
s 12-385 .......................................... ad No 79, 2007
rs No 32, 2008
am No 97, 2012; No 185, 2012; No 53, 2016; No 34, 2019
s 12-390 .......................................... ad No 79, 2007
rs No 32, 2008
am No 97, 2012; No 185, 2012; No 70, 2015; No 53, 2016
ed C136
am No 34, 2019; No 76, 2023
s 12-395 .......................................... ad No 79, 2007
rs No 32, 2008
am No 185, 2012; No 53, 2016; No 34, 2019; No 64, 2020
s 12-400 .......................................... ad No 79, 2007
rs No 32, 2008; No 90, 2010
am No 162, 2015
rep No 53, 2016
s 12-401 .......................................... ad No 90, 2010
rep No 53, 2016
s 12-402 .......................................... ad No 90, 2010
am No 12, 2012; No 53, 2016
rep No 53, 2016
s 12-402A ....................................... ad No 90, 2010
rep No 53, 2016
s 12-402B........................................ ad No 90, 2010
rep No 53, 2016
s 12-403 .......................................... ad No 90, 2010
am No 162, 2015
rep No 53, 2016
s 12-404 .......................................... ad No 90, 2010
rep No 53, 2016

Endnotes
s 12-405 .......................................... ad No 79, 2007

rs No 32, 2008
am No 53, 2016; No 15, 2019
s. 12-410 ......................................... ad. No. 79, 2007
rs. No. 32, 2008
s. 12-415 ......................................... ad. No. 79, 2007
rs. No. 32, 2008
s. 12-420 ......................................... ad. No. 79, 2007
rs. No. 32, 2008
s 12-425 .......................................... ad No 185, 2012
am No 53, 2016
s. 12-430 ......................................... ad. No. 185, 2012
s 12-435 .......................................... ad No 34, 2019
s 12-436 .......................................... ad No 34, 2019
s 12-437 .......................................... ad No 34, 2019
s 12-438 .......................................... ad No 34, 2019
s 12-439 .......................................... ad No 34, 2019
am No 127, 2021
s 12-440 .......................................... ad No 34, 2019
s 12-441 .......................................... ad No 34, 2019
s 12-442 .......................................... ad No 34, 2019
s 12-443 .......................................... ad No 34, 2019
s 12-444 .......................................... ad No 34, 2019
s 12-445 .......................................... ad No 34, 2019
s 12-446 .......................................... ad No 34, 2019
s 12-447 .......................................... ad No 34, 2019
s 12-448 .......................................... ad No 34, 2019
s 12-449 .......................................... ad No 34, 2019
s 12-450 .......................................... ad No 34, 2019
s 12-451 .......................................... ad No 34, 2019
s 12-452 .......................................... ad No 34, 2019

Endnotes
s 12-453 .......................................... ad No 34, 2019

Subdivision 12-J
Subdivision 12-J ............................. ad No 132, 2017
s 12-460 .......................................... ad No 132, 2017
Division 12A
Division 12A................................... ad No 53, 2016
s 12A-1 ........................................... ad No 53, 2016
Subdivision 12A-A
s 12A-5 ........................................... ad No 53, 2016
s 12A-10 ......................................... ad No 53, 2016
s 12A-15 ......................................... ad No 53, 2016
s 12A-20 ......................................... ad No 53, 2016
s 12A-25 ......................................... ad No 53, 2016
s 12A-30 ......................................... ad No 53, 2016
s 12A-35 ......................................... ad No 53, 2016
s 12A-40 ......................................... ad No 53, 2016
Subdivision 12A-B
s 12A-100 ....................................... ad No 53, 2016
s 12A-105 ....................................... ad No 53, 2016
s 12A-110 ....................................... ad No 53, 2016
am No 15, 2019
Subdivision 12A-C
s 12A-200 ....................................... ad No 53, 2016
s 12A-205 ....................................... ad No 53, 2016
s 12A-210 ....................................... ad No 53, 2016
s 12A-215 ....................................... ad No 53, 2016
am No 15, 2019
s 12A-220 ....................................... ad No 53, 2016
Division 13
Division 13 ..................................... ad. No. 86, 2000
s. 13-1 ............................................. ad. No. 86, 2000

Endnotes
s. 13-5 ............................................. ad. No. 86, 2000

am. No. 73, 2001
s. 13-10 ........................................... ad. No. 86, 2000
s. 13-15 ........................................... ad. No. 86, 2000
am. No. 169, 2001
s. 13-20 ........................................... ad. No. 86, 2000
am. No. 73, 2001
Division 14
Division 14 heading........................ rs. No. 101, 2006; No 23, 2018
Subdivision 14-A
Subdivision 14-A heading .............. ad. No. 101, 2006
s. 14-1 ............................................. ad. No. 178, 1999
am. No. 101, 2006
s. 14-5 ............................................. ad. No. 178, 1999
am. No. 56, 2007; No. 133, 2009
s. 14-10 ........................................... ad. No. 178, 1999
s. 14-15 ........................................... ad. No. 178, 1999
Link note to s. 14-15....................... rep. No. 179, 1999
Subdivision 14-B
Subdivision 14-B ............................ ad. No. 101, 2006
s. 14-50 ........................................... ad. No. 101, 2006
s. 14-55 ........................................... ad. No. 101, 2006
s. 14-60 ........................................... ad. No. 101, 2006
s. 14-65 ........................................... ad. No. 101, 2006
s. 14-75 ........................................... ad. No. 101, 2006
s. 14-85 ........................................... ad. No. 101, 2006
Subdivision 14-C
Subdivision 14-C ............................ ad. No. 133, 2009
s. 14-155 ......................................... ad. No. 133, 2009
am No 105, 2015
s. 14-160 ......................................... ad. No. 133, 2009

Endnotes
s. 14-165 ......................................... ad. No. 133, 2009

s. 14-170 ......................................... ad. No. 133, 2009
s. 14-175 ......................................... ad. No. 133, 2009
s. 14-180 ......................................... ad. No. 133, 2009
Subdivision 14-D
Subdivision 14-D............................ ad No 10, 2016
s 14-200 .......................................... ad No 10, 2016
am No 57, 2017
s 14-205 .......................................... ad No 10, 2016
am No 57, 2017
s 14-210 .......................................... ad No 10, 2016
s 14-215 .......................................... ad No 10, 2016
am No 57, 2017; No 23, 2018
s 14-220 .......................................... ad No 10, 2016
s 14-225 .......................................... ad No 10, 2016
s 14-230 .......................................... ad No 10, 2016
s 14-235 .......................................... ad No 10, 2016
Subdivision 14-E
Subdivision 14-E ............................ ad No 23, 2018
s 14-250 .......................................... ad No 23, 2018
s 14-255 .......................................... ad No 23, 2018
am No 49, 2019
Division 15
Division 15 ..................................... ad. No. 179, 1999
s. 15-1 ............................................. ad. No. 179, 1999
Subdivision 15-A
s. 15-10 ........................................... ad. No. 179, 1999
am. No. 15, 2002; No. 66, 2003; No. 32, 2008; No. 27, 2009; No
58, 2012 (as am by No 110, 2014); No 132, 2017
s 15-15 ............................................ ad No 179, 1999

Endnotes
am No 79, 2007; No 32, 2008; No 75, 2010; No 58, 2012; No 53,

2016; No 64, 2020; No 75, 2022
Subdivision 15-B
s 15-25 ............................................ ad No 179, 1999
am No 86, 2000; No 91, 2000; No 83, 2005; No 56, 2010; No 82,
2014; No 169, 2015; No 116, 2018; No 64, 2020
s 15-30 ............................................ ad No 179, 1999
am No 44, 2000; No 150, 2003; No 47, 2006; No 56, 2010; No 12,
2012; No 82, 2014; No 110, 2014; No 169, 2015; No 89, 2016; No
116, 2018; No 61, 2023
s. 15-35 ........................................... ad. No. 179, 1999
am. No. 79, 2007; No. 32, 2008
Subdivision 15-C
s. 15-50 ........................................... ad. No. 179, 1999
am. Nos. 44 and 86, 2000; No. 83, 2005; No. 56, 2010; No 82 and
110, 2014; No 169, 2015; No 116, 2018
Division 16
s 16-1 .............................................. ad No 178, 1999
am No 86, 2000; No 53, 2016
Subdivision 16-A
Group heading to s. 16-5 ................ rs. No. 179, 1999
s 16-5 .............................................. ad No 178, 1999
am No 44, 2000; No 32, 2008; No 14, 2009; No 75, 2010
s 16-7 .............................................. ad No 53, 2016
s. 16-10 ........................................... ad. No. 178, 1999
rep. No. 179, 1999
s 16-15 ............................................ ad. No. 178, 1999
rep. No. 179, 1999
s 16-20 ............................................ ad No 178, 1999
am No 86, 2000; No 10, 2016; No 53, 2016
s 16-25 ............................................ ad No 178, 1999

Endnotes
am No 86, 2000; No 91, 2000; No 146, 2001; No 66, 2003; No 53,

2016; No 23, 2018
s 16-30 ............................................ ad No 178, 1999
am No 86, 2000; No 101, 2004
rs No 58, 2006
am No 53, 2016; No 23, 2018
s. 16-35 ........................................... ad. No. 178, 1999
am. No. 179, 1999; No. 66, 2003; No. 101, 2004; No. 32, 2006
s. 16-40 ........................................... ad. No. 178, 1999
am. No. 66, 2003; No. 101, 2004
rs. No. 58, 2006
s. 16-43 ........................................... ad. No. 66, 2003
am. No. 101, 2004; No. 32, 2006
rs. No. 58, 2006
s. 16-45 ........................................... ad. No. 178, 1999
am. No. 179, 1999; No. 66, 2003
rep. No. 58, 2006
s. 16-50 ........................................... ad. No. 178, 1999
am. No. 179, 1999; No. 66, 2003
rep. No. 58, 2006
Subdivision 16-B
s. 16-70 ........................................... ad. No. 178, 1999
am. No 44, 2000; No. 86, 2000; No. 101, 2006; No. 133, 2009; No
10, 2016; No 23, 2018
s. 16-75 ........................................... ad. No. 178, 1999
am. No. 73, 2001; No. 101, 2006; No. 75, 2010
s. 16-80 ........................................... ad. No. 178, 1999
am. No. 101, 2006; No. 133, 2009; No 10, 2016
s. 16-85 ........................................... ad. No. 178, 1999
am. No. 179, 1999; No. 86, 2000; No. 91, 2000
s. 16-90 ........................................... ad. No. 178, 1999

Endnotes
rep. No. 179, 1999

s. 16-95 ........................................... ad. No. 178, 1999
am. No. 101, 2006
s. 16-100 ......................................... ad. No. 178, 1999
am. No. 101, 2006
s. 16-105 ......................................... ad. No. 178, 1999
s. 16-110 ......................................... ad. No. 178, 1999
s. 16-115 ......................................... ad. No. 178, 1999
Group heading to s. 16-120 ............ rep. No. 101, 2006
s. 16-120 ......................................... ad. No. 178, 1999
am. No. 73, 2001
rep. No. 101, 2006
s. 16-125 ......................................... ad. No. 178, 1999
am. No. 179, 1999
rep. No. 101, 2006
s. 16-130 ......................................... ad. No. 178, 1999
rep. No. 101, 2006
s. 16-135 ......................................... ad. No. 178, 1999
rep. No. 101, 2006
Subdivision 16-BA
Subdivision 16-BA ......................... ad. No. 179, 1999
s 16-140 .......................................... ad No 179, 1999
am No 86, 2000; No 91, 2000; No 101, 2004; No 32, 2006; No 10,
2016; No 53, 2016; No 23, 2018
s. 16-141 ......................................... ad. No. 179, 1999
s. 16-142 ......................................... ad. No. 179, 1999
am. No. 91, 2000
s. 16-143 ......................................... ad. No. 179, 1999
am. No. 86, 2000; No 10, 2016
s. 16-144 ......................................... ad. No. 179, 1999
s. 16-145 ......................................... ad. No. 179, 1999

Endnotes
Group heading to s 16-146 ............. ad No 89, 2016

s 16-146 .......................................... ad No 89, 2016
s 16-147 .......................................... ad No 89, 2016
am No 125, 2018; No 69, 2020
s 16-148 .......................................... ad No 89, 2016
am No 69, 2020
Subdivision 16-C
s. 16-150 ......................................... ad. No. 178, 1999
am. Nos. 86 and 91, 2000; No. 56, 2010; No 10, 2016; No 55,
2016; No 23, 2018
s. 16-152 ......................................... ad. No. 75, 2010
s 16-153 .......................................... ad No 179, 1999
am No 86, 2000; No 91, 2000; No 15, 2002; No 66, 2003; No 79,
2007; No 32, 2008; No 27, 2009; No 75, 2010; No 12, 2012; No
58, 2012; No 53, 2016; No 55, 2016; No 64, 2020
s. 16-155 ......................................... ad. No. 178, 1999
am. Nos. 86 and 91, 2000; No. 66, 2003; No. 79, 2007; No. 27,
2009; Nos. 75 and 105, 2010; No. 109, 2012; No 55, 2016; No 4,
2023
s. 16-156 ......................................... ad. No. 75, 2010
s 16-157 .......................................... ad No 79, 2007
am No 32, 2008; No 53, 2016
s. 16-160 ......................................... ad. No. 178, 1999
am. Nos. 86 and 91, 2000; No. 66, 2003; No. 79, 2007; No. 27,
2009; No. 105, 2010; No. 109, 2012; No 55, 2016; No 4, 2023
s. 16-165 ......................................... ad. No. 178, 1999
rs. No. 44, 2000; No. 15, 2007
am. No. 143, 2007; No. 56, 2010; No 55, 2016
s. 16-166 ......................................... ad. No. 15, 2002
am. No. 15, 2007
s. 16-167 ......................................... ad. No. 91, 2000
s 16-170 .......................................... ad No 178, 1999

Endnotes
am No 44, 2000; No 86, 2000; No 91, 2000; No 51, 2002; No 15,

2007; No 79, 2007; No 27, 2009; No 75, 2010; No 53, 2016
s. 16-175 ......................................... ad. No. 178, 1999
am. No. 91, 2000; No. 146, 2001; No. 51, 2002; No. 79, 2007;
No. 75, 2010
s 16-180 .......................................... ad No 91, 2000
am No 64, 2020
s. 16-182 ......................................... ad. No. 27, 2009
am. No. 43, 2011
Subdivision 16-D
Subdivision 16-D heading .............. rs No 32, 2008
s 16-195 .......................................... ad No 178, 1999
am No 91, 2000; No 15, 2002; No 101, 2003; No 32, 2008; No 58,
2012; No 53, 2016; No 75, 2022
s. 16-200 ......................................... ad. No. 178, 1999
rep. No. 91, 2000
Division 18
Subdivision 18-A
Subdivision 18-A heading .............. rs. No. 14, 2012
s. 18-1 ............................................. ad. No. 178, 1999
am. No. 32, 2008; No. 58, 2012
Link note to Guide.......................... rep. No. 41, 2005
s. 18-5 ............................................. ad. No. 178, 1999
am. No. 58, 2006; No. 99, 2012
s 18-10 ............................................ ad No 178, 1999
am No 86, 2000; No 15, 2002; No 66, 2003; No 32, 2008; No 14,
2012; No 58, 2012; No 88, 2013; No 96, 2014; No 53, 2016; No
23, 2018; No 75, 2022
s. 18-15 ........................................... ad. No. 178, 1999
am. No. 86, 2000; No. 161, 2005; No. 58, 2006; No. 79, 2007;
No. 32, 2008

Endnotes
s. 18-20 ........................................... ad. No. 178, 1999

am. No. 161, 2005; No. 58, 2006
s. 18-25 ........................................... ad. No. 178, 1999
am. No. 161, 2005; No. 58, 2006; No. 79, 2007; No. 32, 2008
s. 18-27 ........................................... ad. No. 86, 2000
rs. No. 161, 2005
am. No. 58, 2006
Group heading to s 18-30 ............... rs No 32, 2008; No 58, 2012
am No 75, 2022
s 18-30 ............................................ ad No 178, 1999
am No 58, 2006; No 101, 2006; No 53, 2016
s 18-32 ............................................ ad No 32, 2008
am No 133, 2014; No 53, 2016
s 18-33 ............................................ ad No 58, 2012
am No 75, 2022
s 18-35 ............................................ ad No 178, 1999
am No 58, 2006; No 32, 2008; No 58, 2012; No 75, 2022
ed C195
s. 18-40 ........................................... ad. No. 178, 1999
am. No. 91, 2000; No. 58, 2006; No 101, 2013
s. 18-42 ........................................... ad. No. 15, 2002
am. No. 58, 2006; No. 15, 2007
s. 18-45 ........................................... ad. No. 178, 1999
am. No. 58, 2006
Group heading to s. 18-49 .............. ad. No. 14, 2012
rep No 96, 2014
s. 18-49 ........................................... ad. No. 14, 2012
rep No 96, 2014
Group heading to s. 18-50 .............. ad. No. 79, 2007
rep. No. 14, 2012
s. 18-50 ........................................... ad. No. 79, 2007

Endnotes
rep. No. 32, 2008

s 18-55 ............................................ ad No 88, 2013
Group heading to s. 18-60 .............. ad No 23, 2018
s 18-60 ............................................ ad No 23, 2018
am No 76, 2023
Subdivision 18-B
s 18-65 ............................................ ad No 178, 1999
am No 86, 2000; No 15, 2007; No 56, 2010; No 75, 2010; No 105,
2010; No 109, 2012; No 10, 2016; No 53, 2016; No 23, 2018; No
4, 2023
s 18-70 ............................................ ad No 178, 1999
am No 86, 2000; No 105, 2010; No 109, 2012; No 10, 2016; No
53, 2016; No 4, 2023
s. 18-75 ........................................... ad. No. 178, 1999
am. No. 101, 2004; No. 41, 2005; No. 58, 2006
rep. No. 15, 2007
s. 18-80 ........................................... ad. No. 178, 1999
s 18-85 ............................................ ad No 23, 2018
am No 49, 2019
Subdivision 18-C
s. 18-100 ......................................... ad. No. 178, 1999
rs. No. 179, 1999
am. No. 91, 2000; No. 146, 2001; No. 161, 2005
Link note to s. 18-10....................... rep. No. 41, 2005
Subdivision 18-D
Subdivision 18-D............................ ad. No. 99, 2012
s. 18-120 ......................................... ad. No. 99, 2012
s. 18-125 ......................................... ad. No. 99, 2012
s 18-130 .......................................... ad No 99, 2012
am No 130, 2020
s 18-135 .......................................... ad No 99, 2012

Endnotes
am No 8, 2019; No 130, 2020

s. 18-140 ......................................... ad. No. 99, 2012
s. 18-145 ......................................... ad. No. 99, 2012
s. 18-150 ......................................... ad. No. 99, 2012
s. 18-155 ......................................... ad. No. 99, 2012
am No 2, 2015
s. 18-160 ......................................... ad. No. 99, 2012
s. 18-165 ......................................... ad. No. 99, 2012
s. 18-170 ......................................... ad. No. 99, 2012
s. 18-175 ......................................... ad. No. 99, 2012
s. 18-180 ......................................... ad. No. 99, 2012
s. 18-185 ......................................... ad. No. 99, 2012
s. 18-190 ......................................... ad. No. 99, 2012
Division 20
Subdivision 20-A............................ ad. No. 178, 1999
rep. No. 179, 1999
s. 20-5 ............................................. ad. No. 178, 1999
rep. No. 179, 1999
s. 20-10 ........................................... ad. No. 178, 1999
rep. No. 179, 1999
s. 20-15 ........................................... ad. No. 178, 1999
rep. No. 179, 1999
Subdivision 20-B
s. 20-35 ........................................... ad. No. 178, 1999
am. No. 66, 2003; No. 79, 2007; No. 32, 2008; No. 14, 2009
s. 20-40 ........................................... ad. No. 178, 1999
s. 20-45 ........................................... ad. No. 179, 1999
Subdivision 20-C ............................ ad. No. 178, 1999
rep. No. 179, 1999
s. 20-60 ........................................... ad. No. 178, 1999
rep. No. 179, 1999

Endnotes
Subdivision 20-D
s. 20-80 ........................................... ad. No. 178, 1999
am. No. 91, 2000; No. 66, 2003; No 10, 2016; No 89, 2016
Division 21
Division 21 ..................................... ad. No. 42, 2009
s. 21-1 ............................................. ad. No. 42, 2009
Subdivision 21-A
s. 21-5 ............................................. ad. No. 42, 2009
Part 2-10
Part 2-10 ......................................... ad. No. 178, 1999
Division 45
s. 45-1 ............................................. ad. No. 178, 1999
rs. No. 73, 2001
am. No. 47, 2009; No 124, 2013
Subdivision 45-A
s 45-5 .............................................. ad No 178, 1999
am No 44, 2000; No 124, 2013
rs No 89, 2000
am No 73, 2001; No 150, 2003; No 164, 2007; No 56, 2010;
No 12, 2012; No 82, 2014; No 169, 2015; No 116, 2018; No 61,
2023
s. 45-10 ........................................... ad. No. 178, 1999
am. No. 44, 2000; No. 14, 2009
s. 45-15 ........................................... ad. No. 178, 1999
am. No. 44, 2000; No. 68, 2002
s. 45-20 ........................................... ad. No. 178, 1999
am. No. 179, 1999; No. 73, 2001; No 124, 2013
s. 45-25 ........................................... ad. No. 178, 1999
am. No. 91, 2000
s. 45-30 ........................................... ad. No. 178, 1999
am. No. 73, 2001; No. 68, 2002; No. 161, 2005

Endnotes
Subdivision 45-B
s. 45-50 ........................................... ad. No. 178, 1999
rs. No. 73, 2001
am. No. 78, 2005; No 124, 2013
s. 45-55 ........................................... ad. No. 178, 1999
rep. No. 73, 2001
s. 45-60 ........................................... ad. No. 178, 1999
rs. No. 73, 2001
s. 45-61 ........................................... ad. No. 73, 2001
am. No. 68, 2002
s. 45-65 ........................................... ad. No. 178, 1999
rep. No. 73, 2001
ad No 124, 2013
s 45-67 ............................................ ad No 124, 2013
s. 45-70 ........................................... ad. No. 178, 1999
am. No. 101, 2006
s. 45-72 ........................................... ad. No. 178, 1999
rep. No. 179, 1999
ad No 124, 2013
s. 45-75 ........................................... ad. No. 178, 1999
am. No. 44, 2000
s. 45-80 ........................................... ad. No. 178, 1999
s. 45-85 ........................................... ad. No. 178, 1999
rep. No. 179, 1999
s 45-90 ............................................ ad No 178, 1999
am No 73, 2001; No 64, 2020
Subdivision 45-C
s. 45-110 ......................................... ad. No. 178, 1999
am. No. 73, 2001
s. 45-112 ......................................... ad. No. 178, 1999
am. No. 179, 1999; No. 73, 2001

Endnotes
s 45-114 .......................................... ad No 124, 2013

am No 126, 2015
s. 45-115 ......................................... ad. No. 178, 1999
am. No. 44, 2000; No. 101, 2006
s. 45-120 ......................................... ad. No. 178, 1999
am. No 44, 2000; No 86, 2000; No 89, 2000; No. 169, 2001;
No. 68, 2002; No. 16, 2003; No 15, 2007; No 164, 2007; No 32,
2008; No 45, 2008; No 15, 2009; No 118, 2009; No. 79, 2010; No
132, 2011; No 147, 2011; No 70, 2015
Subdivision 45-D
Subdivision 45-D heading .............. rs. No. 73, 2001
s. 45-125 ......................................... ad. No. 178, 1999
am. No. 179, 1999
rs. No. 73, 2001
am. No. 78, 2005; No. 80, 2007; No 124, 2013
s 45-130 .......................................... ad No 178, 1999
am No 179, 1999
rs No 73, 2001
am No 80, 2007; No 79, 2010; No 124, 2013; No 92, 2020
s. 45-132 ......................................... ad. No. 73, 2001
am No 124, 2013
s. 45-134 ......................................... ad. No. 73, 2001
am No 124, 2013
s. 45-135 ......................................... ad. No. 178, 1999
rep. No. 179, 1999
Subdivision 45-DA
Subdivision 45-DA ......................... ad No 124, 2013
s 45-136 .......................................... ad No 124, 2013
s 45-138 .......................................... ad No 124, 2013
Subdivision 45-E
s. 45-140 ......................................... ad. No. 178, 1999

Endnotes
am. No. 73, 2001; No. 68, 2002; No. 47, 2009
s. 45-145 ......................................... ad. No. 178, 1999
s. 45-150 ......................................... ad. No. 178, 1999
am. No. 73, 2001
rs. No. 78, 2005
am. No. 47, 2009
s. 45-155 ......................................... ad. No. 178, 1999
am. No. 73, 2001; No. 47, 2009
s. 45-160 ......................................... ad. No. 16, 2003
am. No. 47, 2009
s. 45-170 ......................................... ad. No. 178, 1999
rep. No. 101, 2006
s. 45-175 ......................................... ad. No. 178, 1999
rep. No. 101, 2006
s. 45-180 ......................................... ad. No. 178, 1999
am. No. 73, 2001
rep. No. 101, 2006
Subdivision 45-F
Subdivision 45-F heading............... rs. No. 73, 2001; No 124, 2013
s. 45-200 ......................................... ad. No. 178, 1999
am. No. 73, 2001; No 124, 2013
s. 45-205 ......................................... ad. No. 178, 1999
am No 124, 2013
s. 45-210 ......................................... ad. No. 178, 1999
s. 45-215 ......................................... ad. No. 178, 1999
am. No. 179, 1999; No. 44, 2000; No. 73, 2001
Subdivision 45-G
s 45-225 .......................................... ad No 124, 2013
s. 45-230 ......................................... ad. No. 178, 1999
am. No. 179, 1999; No. 91, 2000; No. 68, 2002

Endnotes
s. 45-232 ......................................... ad. No. 179, 1999

am. No. 91, 2000; No. 73, 2001; No. 68, 2002
s. 45-233 ......................................... ad. No. 179, 1999
am. No. 91, 2000
s. 45-235 ......................................... ad. No. 178, 1999
am. No. 91, 2000; No. 101, 2006; No 110, 2014
s. 45-240 ......................................... ad. No. 178, 1999
am. No. 179, 1999
Subdivision 45-H
s. 45-260 ......................................... ad. No. 178, 1999
am. No. 44, 2000
Subdivision 45-I
Subdivision 45-I heading................ rs. No. 44, 2000
s 45-280 .......................................... ad No 178, 1999
am No 44, 2000; No 173, 2000; No 53, 2016
s. 45-285 ......................................... ad. No. 173, 2000
s 45-286 .......................................... ad No 56, 2010
am No 90, 2010; No 53, 2016
s. 45-287 ......................................... ad. No. 173, 2000
am. No. 9, 2007; No. 41, 2011
s. 45-288 ......................................... ad. No. 173, 2000
am. No. 56, 2010
s. 45-290 ......................................... ad. No. 44, 2000
am. No. 173, 2000; No. 15, 2007; No. 45, 2008; No 70, 2015
s. 45-300 ......................................... ad. No. 178, 1999
rep. No. 44, 2000
Subdivision 45-J
s. 45-320 ......................................... ad. No. 178, 1999
am. No. 68, 2002; No 81, 2016

Endnotes
s. 45-325 ......................................... ad. No. 178, 1999

am. No. 89, 2000; No. 143, 2007
s 45-330 .......................................... ad No 178, 1999
am No 44, 2000; No 89, 2000; No 68, 2002; No 16, 2003; No 142,
2003; No 83, 2004; No 15, 2007; No 164, 2007; No 45, 2008; No
88, 2013; No 70, 2015
s. 45-335 ......................................... ad. No. 178, 1999
s 45-340 .......................................... ad No 178, 1999
am No 44, 2000; No 107, 2003; No 150, 2003; No 41, 2005; No
77, 2005; No 160, 2005; No 80, 2006; No 15, 2007; No 32, 2007;
No 141, 2008; No 56, 2010; No 12, 2012; No 23, 2012; No 88,
2013; No 82, 2014; No 96, 2014; No 109, 2014; No 20, 2015; No
21, 2015; No 169, 2015; No 54, 2016; No 15, 2018; No 47, 2018;
No 116, 2018; No 49, 2019; No 92, 2020; No 8, 2022; No 61, 2023
Subdivision 45-K
s. 45-355 ......................................... ad. No. 178, 1999
am. No. 179, 1999; No. 101, 2006
s. 45-360 ......................................... ad. No. 178, 1999
s. 45-365 ......................................... ad. No. 178, 1999
am. No. 86, 2000; No. 143, 2007
s. 45-370 ......................................... ad. No. 178, 1999
am. No. 89, 2000; No. 15, 2007; No. 45, 2008; No 70, 2015
s 45-375 .......................................... ad No 178, 1999
am No 44, 2000; No 107, 2003; No 150, 2003; No 77, 2005; No
160, 2005; No 80, 2006; No 15, 2007; No 32, 2007; No 141, 2008;
No 56, 2010; No 12, 2012; No 82, 2014; No 109, 2014; No 20,
2015; No 21, 2015; No 169, 2015; No 54, 2016; No 15, 2018; No
47, 2018; No 116, 2018; No 49, 2019; No 92, 2020; No 61, 2023
Subdivision 45-L
s. 45-400 ......................................... ad. No. 178, 1999
am. No. 179, 1999; No. 73, 2001; No. 27, 2009
s. 45-402 ......................................... ad. No. 73, 2001
am. No. 43, 2011

Endnotes
s 45-405 .......................................... ad No 178, 1999

am No 44, 2000; No 73, 2001; No 68, 2002; No 47, 2009 (as am
by 43, 2011); No 43, 2011; No 61, 2020 (Sch 5 item 3); No 14,
2022 (Sch 5 item 3); No 28, 2023 (Sch 4 item 3)
Subdivision 45-M
Subdivision 45-M ........................... ad. No. 179, 1999
s. 45-410 ......................................... ad. No. 179, 1999
am. No. 73, 2001
s. 45-412 ......................................... ad. No. 73, 2001
s. 45-415 ......................................... ad. No. 179, 1999
s. 45-420 ......................................... ad. No. 179, 1999
am. No. 73, 2001
Link note to s. 45-420..................... ad. No. 179, 1999
rep. No. 91, 2000
Subdivision 45-N
Subdivision 45-N............................ ad. No. 44, 2000
s 45-450 .......................................... ad No 44, 2000
am No 73, 2001; No 14, 2009; No 53, 2016
s. 45-455 ......................................... ad. No. 44, 2000
s. 45-460 ......................................... ad. No. 44, 2000
s. 45-465 ......................................... ad. No. 44, 2000
s. 45-468 ......................................... ad. No. 44, 2000
am. No. 73, 2001 (as am. by No. 57, 2002)
s. 45-470 ......................................... ad. No. 44, 2000
s. 45-473 ......................................... ad. No. 44, 2000
am No 81, 2016
s. 45-475 ......................................... ad. No. 44, 2000
s. 45-480 ......................................... ad. No. 44, 2000
am No 88, 2013
s. 45-483 ......................................... ad. No. 44, 2000
s. 45-485 ......................................... ad. No. 44, 2000

Endnotes
s. 45-525 ......................................... ad. No. 44, 2000

am. No. 101, 2006
s. 45-530 ......................................... ad. No. 44, 2000
s. 45-535 ......................................... ad. No. 44, 2000
Subdivision 45-P
Subdivision 45-P............................. ad. No. 89, 2000
s. 45-595 ......................................... ad. No. 89, 2000
s 45-597 .......................................... ad No 124, 2013
s. 45-600 ......................................... ad. No. 89, 2000
s. 45-605 ......................................... ad. No. 89, 2000
s. 45-610 ......................................... ad. No. 89, 2000
am. No. 73, 2001
s. 45-615 ......................................... ad. No. 89, 2000
s. 45-620 ......................................... ad. No. 89, 2000
s. 45-625 ......................................... ad. No. 89, 2000
s. 45-630 ......................................... ad. No. 89, 2000
am No 84, 2013
s. 45-635 ......................................... ad. No. 89, 2000
am. No. 117, 2002
s. 45-640 ......................................... ad. No. 89, 2000
Subdivision 45-Q
Subdivision 45-Q............................ ad. No. 68, 2002
s. 45-700 ......................................... ad. No. 68, 2002
am. No. 16, 2003
s 45-703 .......................................... ad No 124, 2013
s. 45-705 ......................................... ad. No. 68, 2002
rs. No. 16, 2003
am No 124, 2013; No 133, 2014
s. 45-710 ......................................... ad. No. 68, 2002
s. 45-715 ......................................... ad. No. 68, 2002

Endnotes
am No 124, 2013
s. 45-720 ......................................... ad. No. 68, 2002
am. No. 16, 2003
s. 45-740 ......................................... ad. No. 16, 2003
am No 133, 2014
s. 45-755 ......................................... ad. No. 68, 2002
s. 45-760 ......................................... ad. No. 68, 2002
am. No. 16, 2003
s. 45-775 ......................................... ad. No. 68, 2002
am. No. 16, 2003
Subdivision 45-R
Subdivision 45-R heading .............. rs. No. 16, 2003
Subdivision 45-R ............................ ad. No. 68, 2002
s. 45-850 ......................................... ad. No. 68, 2002
rs. No. 16, 2003
s. 45-855 ......................................... ad. No. 68, 2002
am. No. 16, 2003
s. 45-860 ......................................... ad. No. 68, 2002
am. No. 16, 2003; No 124, 2013
s. 45-865 ......................................... ad. No. 68, 2002
am. No. 16, 2003; No. 161, 2005
s. 45-870 ......................................... ad. No. 68, 2002
am No 124, 2013
s. 45-875 ......................................... ad. No. 68, 2002
s. 45-880 ......................................... ad. No. 16, 2003
s. 45-885 ......................................... ad. No. 16, 2003
am. No. 56, 2010

Endnotes
Subdivision 45-S
Subdivision 45-S............................. ad. No. 16, 2003
s. 45-900 ......................................... ad. No. 16, 2003
s. 45-905 ......................................... ad. No. 16, 2003
s. 45-910 ......................................... ad. No. 16, 2003
am. No. 12, 2012
s. 45-913 ......................................... ad. No. 16, 2003
s. 45-915 ......................................... ad. No. 16, 2003
am No 124, 2013
s. 45-917 ......................................... ad. No. 16, 2003
s. 45-920 ......................................... ad. No. 16, 2003
s. 45-922 ......................................... ad. No. 16, 2003
s. 45-925 ......................................... ad. No. 16, 2003
s. 45-930 ......................................... ad. No. 16, 2003
s. 45-935 ......................................... ad. No. 16, 2003
am. No. 56, 2010
Part 2-15
Part 2-15 ......................................... ad No 110, 2014
Division 70
s 70-1 .............................................. ad No 110, 2014
Subdivision 70-A
s 70-5 .............................................. ad No 110, 2014
Part 2-30
Part 2-30 ......................................... ad. No. 56, 2010
Division 90
Subdivision 90-A
s. 90-1 ............................................. ad. No. 56, 2010
am. No. 12, 2012
Part 2-35
Part 2-35 heading............................ rs No 21, 2015

Endnotes
Part 2-35 ......................................... ad No 118, 2013

Division 95 ..................................... rep No 45, 2021
s 95-1 .............................................. ad No 118, 2013
rep No 45, 2021
s 95-5 .............................................. ad No 118, 2013
am No 81, 2016
rep No 45, 2021
s 95-10 ............................................ ad No 118, 2013
rep No 45, 2021
s 95-15 ............................................ ad No 118, 2013
rep No 45, 2021
s 95-20 ............................................ ad No 118, 2013
rep No 45, 2021
s 95-25 ............................................ ad No 118, 2013
rep No 45, 2021
Division 96 ..................................... rep No 81, 2016
s 96-1 .............................................. ad No 118, 2013
rs No 21, 2015
rep No 81, 2016
s 96-5 .............................................. ad No 118, 2013
am No 21, 2015
rep No 81, 2016
s 96-7 .............................................. ad No 21, 2015
rep No 81, 2016
s 96-10 ............................................ ad No 118, 2013
am No 21, 2015
rep No 81, 2016
s 96-12 ............................................ ad No 21, 2015
rep No 81, 2016
s 96-15 ............................................ ad No 118, 2013
am No 21, 2015

Endnotes
rep No 81, 2016

s 96-20 ............................................ ad No 118, 2013
am No 21, 2015
rep No 81, 2016
s 96-25 ............................................ ad No 118, 2013
am No 21, 2015
rep No 81, 2016
s 96-30 ............................................ ad No 118, 2013
rep No 81, 2016
s 96-35 ............................................ ad No 118, 2013
am No 21, 2015
rep No 81, 2016
s 96-40 ............................................ ad No 118, 2013
rs No 21, 2015
rep No 81, 2016
s 96-42 ............................................ ad No 21, 2015
rep No 81, 2016
s 96-45 ............................................ ad No 118, 2013
rep No 81, 2016
s 96-50 ............................................ ad No 118, 2013
rep No 81, 2016
s 96-55 ............................................ ad No 118, 2013
rep No 81, 2016
s 96-60 ............................................ ad No 118, 2013
am No 21, 2015
rep No 81, 2016
Division 97
Division 97 heading........................ rs No 21, 2015
Subdivision 97-A
s 97-1 .............................................. ad No 118, 2013
am No 45, 2021

Endnotes
s 97-5 .............................................. ad No 118, 2013

am No 81, 2016; No 45, 2021
s 97-10 ............................................ ad No 118, 2013
Subdivision 97-B
Subdivision 97-B ............................ ad No 21, 2015
s 97-20 ............................................ ad No 21, 2015
s 97-25 ............................................ ad No 21, 2015
am No 81, 2016
s 97-30 ............................................ ad No 21, 2015
s 97-35 ............................................ ad No 21, 2015
Chapter 3
Chapter 3......................................... ad. No. 73, 2006
Part 3-10
Division 105
s. 105-1 ........................................... ad. No. 73, 2006
am. No. 74, 2010; No. 39, 2012; No 70, 2015
Subdivision 105-A.......................... rep No 39, 2012
s. 105-3 ........................................... ad. No. 39, 2012
rep No 39, 2012
s. 105-5 ........................................... ad. No. 73, 2006
rep No 39, 2012
s. 105-10 ......................................... ad. No. 73, 2006
rep No 39, 2012
s. 105-15 ......................................... ad. No. 73, 2006
rep No 39, 2012
s. 105-20 ......................................... ad. No. 73, 2006
rep No 39, 2012
s. 105-25 ......................................... ad. No. 73, 2006
rep No 39, 2012
s. 105-30 ......................................... ad. No. 73, 2006
rep No 39, 2012

Endnotes
Subdivision 105-B .......................... rep No 39, 2012

s. 105-40 ......................................... ad. No. 73, 2006
am No. 39, 2012
rep No 39, 2012
Subdivision 105-C heading ............ ed C155
s. 105-50 ......................................... ad. No. 73, 2006
am. No. 91, 2008; No. 39, 2012
rep No 39, 2012
s. 105-55 ......................................... ad. No. 73, 2006
am. No. 91, 2008; No. 20, 2010; No. 39, 2012
rep No 39, 2012
s. 105-60 ......................................... ad. No. 73, 2006
rep. No. 74, 2010
s. 105-65 ......................................... ad. No. 73, 2006
rs. No. 91, 2008
am. No. 39, 2012; No 34, 2014
rep No 34, 2014
Subdivision 105-D
s. 105-80 ......................................... ad. No. 73, 2006
am. No. 39, 2012
s. 105-85 ......................................... ad. No. 73, 2006
Subdivision 105-E .......................... rep. No. 39, 2012
s. 105-100 ....................................... ad. No. 73, 2006
rep. No. 39, 2012
s. 105-105 ....................................... ad. No. 73, 2006
rep. No. 39, 2012
s. 105-110 ....................................... ad. No. 73, 2006
rep. No. 39, 2012
Subdivision 105-F
s. 105-120 ....................................... ad. No. 73, 2006
s. 105-125 ....................................... ad. No. 73, 2006

Endnotes
Subdivision 105-G
s. 105-140 ....................................... ad. No. 73, 2006
am. No. 42, 2009; No 70, 2015
s. 105-145 ....................................... ad. No. 73, 2006
Division 110
s. 110-1 ........................................... ad. No. 73, 2006
Subdivision 110-F
s. 110-50 ......................................... ad. No. 73, 2006
am. No. 97, 2008; No. 118, 2009; No. 74, 2010; No. 39, 2012
Division 111
s. 111-1 ........................................... ad. No. 73, 2006
Subdivision 111-C
s. 111-50 ......................................... ad. No. 73, 2006
am. No. 73, 2006; No. 39, 2012
Subdivision 111-D
s. 111-60 ......................................... ad. No. 73, 2006
am No 70, 2015
Division 112
s. 112-1 ........................................... ad. No. 73, 2006
Subdivision 112-E
s. 112-50 ......................................... ad. No. 73, 2006
am No 39, 2012
Part 3-15
Part 3-15 ......................................... ad. No. 14, 2012
rep No 96, 2014
ad No 64, 2017
Division 115
s. 115-1 ........................................... ad. No. 14, 2012
am No 88, 2013
rep No 96, 2014
ad No 64, 2017

Endnotes
s. 115-5 ........................................... ad. No. 14, 2012

rep No 96, 2014
ad No 64, 2017
s. 115-10 ......................................... ad. No. 14, 2012
rep No 96, 2014
ad No 64, 2017
s. 115-15 ......................................... ad. No. 14, 2012
rep No 96, 2014
s. 115-20 ......................................... ad. No. 14, 2012
rep No 96, 2014
s. 115-25 ......................................... ad. No. 14, 2012
rep No 96, 2014
s. 115-30 ......................................... ad. No. 14, 2012
rep No 96, 2014
s. 115-35 ......................................... ad. No. 14, 2012
rep No 96, 2014
s. 115-40 ......................................... ad. No. 14, 2012
rep No 96, 2014
s. 115-45 ......................................... ad. No. 14, 2012
rep No 96, 2014
s. 115-50 ......................................... ad. No. 14, 2012
rep No 96, 2014
s. 115-55 ......................................... ad. No. 14, 2012
rep No 96, 2014
s. 115-60 ......................................... ad. No. 14, 2012
rep No 96, 2014
s. 115-65 ......................................... ad. No. 14, 2012
rep No 96, 2014
s. 115-70 ......................................... ad. No. 14, 2012
rep No 96, 2014
s. 115-75 ......................................... ad. No. 14, 2012

Endnotes
rep No 96, 2014

s. 115-80 ......................................... ad. No. 14, 2012
rep No 96, 2014
s. 115-85 ......................................... ad. No. 14, 2012
rep No 96, 2014
s. 115-90 ......................................... ad. No. 14, 2012
rep No 96, 2014
s. 115-95 ......................................... ad. No. 14, 2012
rep No 96, 2014
s. 115-100 ....................................... ad. No. 14, 2012
rep No 96, 2014
s. 115-105 ....................................... ad. No. 14, 2012
rep No 96, 2014
s. 115-110 ....................................... ad. No. 14, 2012
rep No 96, 2014
Division 117
s. 117-1 ........................................... ad. No. 14, 2012
rep No 96, 2014
ad No 64, 2017
Subdivision 117-A
s. 117-5 ........................................... ad. No. 14, 2012
rep No 96, 2014
ad No 64, 2017
s. 117-10 ......................................... ad. No. 14, 2012
rep No 96, 2014
ad No 64, 2017
s. 117-15 ......................................... ad. No. 14, 2012
rep No 96, 2014
ad No 64, 2017
s. 117-20 ......................................... ad. No. 14, 2012
rep No 96, 2014

Endnotes
am No 88, 2013
rep No 96, 2014
ad No 64, 2017
Subdivision 117-B
s. 117-25 ......................................... ad. No. 14, 2012
rep No 96, 2014
ad No 64, 2017
s. 117-30 ......................................... ad. No. 14, 2012
rep No 96, 2014
ad No 64, 2017
s 117-35 .......................................... ad No 64, 2017
s 117-40 .......................................... ad No 64, 2017
s 117-45 .......................................... ad No 64, 2017
s 117-50 .......................................... ad No 64, 2017
s. 119-1 ........................................... ad. No. 14, 2012
rep No 96, 2014
s. 119-5 ........................................... ad. No. 14, 2012
rep No 96, 2014
s. 119-10 ......................................... ad. No. 14, 2012
rep No 96, 2014
s. 119-15 ......................................... ad. No. 14, 2012
rep No 96, 2014
s. 121-1 ........................................... ad. No. 14, 2012
rep No 96, 2014
s. 121-5 ........................................... ad. No. 14, 2012
rep No 96, 2014
s. 121-10 ......................................... ad. No. 14, 2012
rep No 96, 2014
s. 121-12 ......................................... ad. No. 14, 2012
rep No 96, 2014
s. 121-15 ......................................... ad. No. 14, 2012

Endnotes
rep No 96, 2014

s. 123-1 ........................................... ad. No. 14, 2012
rep No 96, 2014
s. 123-5 ........................................... ad. No. 14, 2012
rep No 96, 2014
s. 123-10 ......................................... ad. No. 14, 2012
rep No 96, 2014
s. 123-15 ......................................... ad. No. 14, 2012
rep No 96, 2014
Part 3-17
Part 3-17 ......................................... ad No 24, 2022
Division 125
s. 125-1 ........................................... ad. No. 14, 2012
rep No 96, 2014
ad No 24, 2022
s 125-5 ............................................ ad No 24, 2022
s 125-10 .......................................... ad No 24, 2022
s 125-15 .......................................... ad No 24, 2022
Part 3-20
Part 3-20 ......................................... ad No 82, 2013
Division 131
Division 131 ................................... ad No 81, 2016
Subdivision 131-A
s 131-1 ............................................ ad No 81, 2016
am No 132, 2017
s 131-5 ............................................ ad No 81, 2016
am No 132, 2017; No 75, 2023
s 131-10 .......................................... ad No 81, 2016
am No 132, 2017
s 131-12 .......................................... ad No 75, 2023

Endnotes
s 131-15 .......................................... ad No 81, 2016

s 131-20 .......................................... ad No 81, 2016
s 131-25 .......................................... ad No 81, 2016
s 131-30 .......................................... ad No 81, 2016
rs No 75, 2023
s 131-35 .......................................... ad No 81, 2016
s 131-40 .......................................... ad No 81, 2016
s 131-45 .......................................... ad No 81, 2016
s 131-50 .......................................... ad No 81, 2016
s 131-55 .......................................... ad No 81, 2016
s 131-60 .......................................... ad No 81, 2016
s 131-65 .......................................... ad No 81, 2016
s 131-70 .......................................... ad No 81, 2016
s 131-75 .......................................... ad No 81, 2016
Group heading to s 131-80 ............. ad No 75, 2023
s 131-80 .......................................... ad No 75, 2023
Division 133
Division 133 heading...................... rs No 81, 2016
s 133-1 ............................................ ad No 82, 2013
Subdivision 133-A
s 133-5 ............................................ ad No 82, 2013
s 133-10 .......................................... ad No 82, 2013
am No 81, 2016
s 133-15 .......................................... ad No 82, 2013
am No 81, 2016
s 133-20 .......................................... ad No 82, 2013
s 133-25 .......................................... ad No 82, 2013
s 133-30 .......................................... ad No 82, 2013
am No 81, 2016
Subdivision 133-B
s 133-55 .......................................... ad No 82, 2013

Endnotes
s 133-60 .......................................... ad No 82, 2013

s 133-65 .......................................... ad No 82, 2013
s 133-70 .......................................... ad No 82, 2013
s 133-75 .......................................... ad No 82, 2013
Subdivision 133-C
s 133-100 ........................................ ad No 82, 2013
s 133-105 ........................................ ad No 82, 2013
s 133-110 ........................................ ad No 82, 2013
s 133-115 ........................................ ad No 82, 2013
s 133-120 ........................................ ad No 82, 2013
am No 81, 2016; No 13, 2018; No 76, 2023
s 133-125 ........................................ ad No 82, 2013
am No 81, 2016
s 133-130 ........................................ ad No 82, 2013
am No 126, 2015; No 78, 2018; No 127, 2021
s 133-135 ........................................ ad No 82, 2013
rs No 81, 2016
s 133-140 ........................................ ad No 82, 2013
am No 81, 2016; No 13, 2018; No 76, 2023
s 133-145 ........................................ ad No 82, 2013
am No 81, 2016
Division 135
s 135-1 ............................................ ad No 82, 2013
am No 81, 2016
Subdivision 135-A
s 135-5 ............................................ ad No 82, 2013
am No 81, 2016
s 135-10 .......................................... ad No 82, 2013
am No 81, 2016
Subdivision 135-B
s 135-35 .......................................... ad No 82, 2013

Endnotes
am No 81, 2016
s 135-40 .......................................... ad No 82, 2013
s 135-45 .......................................... ad No 82, 2013
rep No 81, 2016
Subdivision 135-C
s 135-70 .......................................... ad No 82, 2013
s 135-75 .......................................... ad No 82, 2013
am No 81, 2016
s 135-80 .......................................... ad No 82, 2013
s 135-85 .......................................... ad No 82, 2013
am No 118, 2013; No 81, 2016
s 135-90 .......................................... ad No 82, 2013
am No 81, 2016
s 135-95 .......................................... ad No 82, 2013
am No 118, 2013
s 135-100 ........................................ ad No 82, 2013
Division 136
Division 136 ................................... ad No 81, 2016
s 136-1 ............................................ ad No 81, 2016
Subdivision 136-A
s 136-5 ............................................ ad No 81, 2016
s 136-10 .......................................... ad No 81, 2016
s 136-15 .......................................... ad No 81, 2016
s 136-20 .......................................... ad No 81, 2016
s 136-25 .......................................... ad No 81, 2016
Subdivision 136-B
s 136-50 .......................................... ad No 81, 2016
s 136-55 .......................................... ad No 81, 2016
s 136-60 .......................................... ad No 81, 2016
s 136-65 .......................................... ad No 81, 2016
s 136-70 .......................................... ad No 81, 2016

Endnotes
s 136-80 .......................................... ad No 81, 2016

s 136-85 .......................................... ad No 81, 2016
s 136-90 .......................................... ad No 81, 2016
Division 138
Division 138 ................................... ad No 132, 2017
s 138-1 ............................................ ad No 132, 2017
Subdivision 138-A
s 138-5 ............................................ ad No 132, 2017
s 138-10 .......................................... ad No 132, 2017
am No 75, 2023
s 138-12 .......................................... ad No 75, 2023
s 138-13 .......................................... ad No 75, 2023
s 138-15 .......................................... ad No 132, 2017
am No 75, 2023
Subdivision 138-B
s 138-20 .......................................... ad No 132, 2017
s 138-25 .......................................... ad No 132, 2017
s 138-30 .......................................... ad No 132, 2017
s 138-35 .......................................... ad No 132, 2017
am No 10, 2022
s 138-40 .......................................... ad No 132, 2017
Part 3-30
Part 3-30 ......................................... ad No 27, 2017
Division 145
s 145-1 ............................................ ad No 27, 2017
s 145-5 ............................................ ad No 27, 2017
s 145-10 .......................................... ad No 27, 2017
s 145-15 .......................................... ad No 27, 2017
s 145-20 .......................................... ad No 27, 2017
s 145-25 .......................................... ad No 27, 2017

Endnotes
Chapter 4
rs. No. 39, 2012
Part 4-1
Part 4-1 ........................................... ad. No. 39, 2012
Division 155
s. 155-1 ........................................... ad. No. 39, 2012
Subdivision 155-A
s 155-5 ............................................ ad No 39, 2012
am No 14, 2012; No 82, 2013; No 96, 2014; No 21, 2015; No 81,
2016; No 27, 2017; No 64, 2017; No 132, 2017; No 24, 2022
s. 155-10 ......................................... ad. No. 39, 2012
s 155-15 .......................................... ad No 39, 2012
am No 14, 2012; No 82, 2013; No 96, 2014; No 110, 2014; No 21,
2015; No 41, 2015; No 81, 2016; No 64, 2017; No 132, 2017; No
40, 2023
s. 155-20 ......................................... ad. No. 39, 2012
am No 41, 2015
s. 155-25 ......................................... ad. No. 39, 2012
s 155-30 .......................................... ad No 39, 2012
am No 14, 2012; No 82, 2013; No 96, 2014; No 81, 2016; No 132,
2017; No 24, 2022
Subdivision 155-B
s. 155-35 ......................................... ad. No. 39, 2012
s. 155-40 ......................................... ad. No. 39, 2012
am No 41, 2015
s. 155-45 ......................................... ad. No. 39, 2012
s. 155-50 ......................................... ad. No. 39, 2012
s. 155-55 ......................................... ad. No. 39, 2012
rs. No. 14, 2012
am No 96, 2014
s. 155-57 ......................................... ad. No. 14, 2012

Endnotes
rep No 96, 2014

s. 155-60 ......................................... ad. No. 39, 2012
s. 155-65 ......................................... ad. No. 39, 2012
s. 155-70 ......................................... ad. No. 39, 2012
s. 155-75 ......................................... ad. No. 39, 2012
s. 155-80 ......................................... ad. No. 39, 2012
Subdivision 155-C
s. 155-85 ......................................... ad. No. 39, 2012
s 155-90 .......................................... ad No 39, 2012
am No 14, 2012; No 82, 2013; No 96, 2014; No 13, 2018; No 76,
2023
Subdivision 155-D
s. 155-95 ......................................... ad. No. 39, 2012
Part 4-15
Part 4-15 ......................................... ad. No. 179, 1999
Division 250
Subdivision 250-A
s. 250-1 ........................................... ad. No. 179, 1999
s. 250-5 ........................................... ad. No. 179, 1999
am. No. 79, 2010
s 250-10 .......................................... ad No 179, 1999
am No 60, 2000; No 77, 2000; No 91, 2000; No 25, 2001; No 73,
2001; No 16, 2003; No 54, 2003; No 66, 2003; No 101, 2003;
No 75, 2005; No 58, 2006; No 73, 2006; No 74, 2006; No 78,
2006; No 80, 2006; No 100, 2006; No 101, 2006; No 15, 2007; No
143, 2007; No 32, 2008; No 45, 2008; No 97, 2008; No 151, 2008;
No 6, 2009; No 27, 2009; No 88, 2009; No 133, 2009; No 20,
2010; No 79, 2010; No 68, 2011; No 14, 2012; No 26, 2012; No
39, 2012; No 58, 2012; No 75, 2012; No 99, 2012; No 82, 2013;
No 88, 2013; No 118, 2013; No 124, 2013; No 32, 2014; No 82,
2014; No 96, 2014; No 2, 2015; No 21, 2015; No 70, 2015; No
169, 2015; No 10, 2016; No 81, 2016; No 27, 2017; No 64, 2017;
No 126, 2017

Endnotes
ed C150
am No 132, 2017; No 4, 2018; No 23, 2018; No 116, 2018; No 8,
2019; No 16, 2019; No 22, 2020; No 38, 2020; No 24, 2021; No
45, 2021; No 24, 2022; No 75, 2022; No 61, 2023
Subdivision 250-B
s. 250-25 ......................................... ad. No. 179, 1999
Division 255
Subdivision 255-A
s. 255-1 ........................................... ad. No. 179, 1999
am. No. 32, 2006; No. 114, 2009
s. 255-5 ........................................... ad. No. 179, 1999
am. No. 39, 2012
Subdivision 255-B
s. 255-10 ......................................... ad. No. 179, 1999
am. No. 91, 2000; No. 79, 2010
s. 255-15 ......................................... ad. No. 179, 1999
s. 255-20 ......................................... ad. No. 179, 1999
am. No. 79, 2010
Subdivision 255-C
Subdivision 255-C heading ............ rs No 64, 2020
s. 255-35 ......................................... ad. No. 179, 1999
am No 64, 2020
s. 255-40 ......................................... ad. No. 179, 1999
am. No. 100, 2006; No 64, 2020
s. 255-45 ......................................... ad. No. 179, 1999
am. No. 100, 2006; No. 39, 2012
rep No 64, 2020
s. 255-50 ......................................... ad. No. 179, 1999
rep No 64, 2020

Endnotes
s. 255-55 ......................................... ad. No. 179, 1999

rep No 64, 2020
Subdivision 255-D
Subdivision 255-D.......................... ad. No. 79, 2010
s. 255-100 ....................................... ad. No. 79, 2010
s. 255-105 ....................................... ad. No. 79, 2010
s. 255-110 ....................................... ad. No. 79, 2010
s 255-115 ........................................ ad No 8, 2019
s 225-120 ........................................ ad No 8, 2019
Division 260
s. 260-1 ........................................... ad. No. 179, 1999
Subdivision 260-A
s. 260-5 ........................................... ad. No. 179, 1999
s. 260-10 ......................................... ad. No. 179, 1999
s. 260-15 ......................................... ad. No. 179, 1999
s. 260-20 ......................................... ad. No. 179, 1999
Subdivision 260-B
s. 260-40 ......................................... ad. No. 179, 1999
s. 260-45 ......................................... ad. No. 179, 1999
s. 260-50 ......................................... ad. No. 179, 1999
s. 260-55 ......................................... ad. No. 179, 1999
s. 260-60 ......................................... ad. No. 179, 1999
Subdivision 260-C
s. 260-75 ......................................... ad. No. 179, 1999
s. 260-80 ......................................... ad. No. 179, 1999
s. 260-85 ......................................... ad. No. 179, 1999
s. 260-90 ......................................... ad. No. 179, 1999
Subdivision 260-D
Subdivision 260-D heading ............ rs. No. 41, 2005
s. 260-105 ....................................... ad. No. 179, 1999

Endnotes
am. No. 41, 2005

s. 260-110 ....................................... ad. No. 179, 1999
s. 260-115 ....................................... ad. No. 179, 1999
s. 260-120 ....................................... ad. No. 179, 1999
Subdivision 260-E
s. 260-140 ....................................... ad. No. 179, 1999
s 260-145 ........................................ ad No 179, 1999
am No 69, 2023
s. 260-150 ....................................... ad. No. 179, 1999
Link note to s. 260-150................... rep. No. 41, 2005
Division 263
Division 263 heading...................... am No 64, 2020
Division 263 ................................... ad. No. 100, 2006
Subdivision 263-A
s. 263-5 ........................................... ad. No. 100, 2006
s. 263-10 ......................................... ad. No. 100, 2006
am No 64, 2020
s. 263-15 ......................................... ad. No. 100, 2006
s. 263-20 ......................................... ad. No. 100, 2006
s. 263-25 ......................................... ad. No. 100, 2006
s. 263-30 ......................................... ad. No. 100, 2006
am. No. 14, 2009
Heading to s. 263-35....................... rep. No. 14, 2009
Heading to s. 363-35....................... ad. No. 14, 2009
Renumbered s. 263-35.................... No. 56, 2010
s. 263-35 ......................................... ad. No. 100, 2006
am. No. 14, 2009
s. 263-40 ......................................... ad. No. 100, 2006
am. No. 14, 2009
Subdivision 263-B
Subdivision 263-B .......................... ad No 64, 2020

Endnotes
s 263-55 .......................................... ad No 64, 2020

s 263-60 .......................................... ad No 64, 2020
s 263-65 .......................................... ad No 64, 2020
Division 265
Subdivision 265-A
s. 265-35 ......................................... ad. No. 179, 1999
s. 265-40 ......................................... ad. No. 179, 1999
s. 265-45 ......................................... ad. No. 179, 1999
am. No. 101, 2006
Subdivision 265-B
s. 265-65 ......................................... ad. No. 179, 1999
s. 265-70 ......................................... ad. No. 179, 1999
rep. No. 146, 2001
am. No. 91, 2000
rep. No. 146, 2001
Subdivision 265-C
Subdivision 265-C .......................... ad No 8, 2019
s 265-85 .......................................... ad No 8, 2019
s 265-90 .......................................... ad No 8, 2019
s 265-95 .......................................... ad No 8, 2019
s 265-100 ........................................ ad No 8, 2019
s 265-105 ........................................ ad No 8, 2019
s 265-110 ........................................ ad No 8, 2019
s 265-115 ........................................ ad No 8, 2019
am No 38, 2024
Division 268
Division 268 heading...................... rs No 99, 2012; No 6, 2020
Division 268 ................................... ad. No. 79, 2010
s. 268-1 ........................................... ad No 79, 2010

Endnotes
am No 99, 2012; No 6, 2020

Subdivision 268-A
s. 268-5 ........................................... ad No 79, 2010
rs No 99, 2012
am No 6, 2020
Subdivision 268-B
s 268-10 .......................................... ad No 79, 2010
am No 99, 2012; No 6, 2020
s. 268-15 ......................................... ad. No. 79, 2010
Subdivision 268-C
s 268-20 .......................................... ad No 79, 2010
am No 6, 2020
s. 268-25 ......................................... ad. No. 79, 2010
s 268-30 .......................................... ad No 79, 2010
am No 6, 2020
Subdivision 268-D
s. 268-35 ......................................... ad. No. 79, 2010
s. 268-40 ......................................... ad. No. 79, 2010
s. 268-45 ......................................... ad. No. 79, 2010
s. 268-50 ......................................... ad. No. 79, 2010
s. 268-55 ......................................... ad. No. 79, 2010
s. 268-60 ......................................... ad. No. 79, 2010
s. 268-65 ......................................... ad. No. 79, 2010
s. 268-70 ......................................... ad. No. 79, 2010
Subdivision 268-E
s. 268-75 ......................................... ad. No. 79, 2010
am. No. 99, 2012
s 268-80 .......................................... ad No 79, 2010
am No 6, 2020
Subdivision 268-F
s. 268-85 ......................................... ad. No. 79, 2010

Endnotes
s 268-90 .......................................... ad No 79, 2010

am No 99, 2012; No 6, 2020
s. 268-95 ......................................... ad. No. 79, 2010
s 268-100 ........................................ ad No 79, 2010
am No 11, 2016
Division 269
Division 269 ................................... ad. No. 79, 2010
s 269-1 ............................................ ad No 79, 2010
am No 99, 2012; No 6, 2020; No 130, 2020
Subdivision 269-A
s 269-5 ............................................ ad No 79, 2010
am No 99, 2012; No 6, 2020; No 130, 2020
s 269-10 .......................................... ad No 79, 2010
am No 99, 2012; No 8, 2019; No 6, 2020
Subdivision 269-B
s 269-15 .......................................... ad No 79, 2010
am No 8, 2019; No 130, 2020
s. 269-20 ......................................... ad. No. 79, 2010
am. No. 99, 2012
s. 269-25 ......................................... ad. No. 79, 2010
s 269-30 .......................................... ad No 79, 2010
rs No 99, 2012
am No 99, 2012; No 55, 2016; No 8, 2019; No 6, 2020; No 130,
2020
s 269-35 .......................................... ad No 79, 2010
am No 99, 2012; No 8, 2019; No 6, 2020; No 130, 2020
Subdivision 269-C
s. 269-40 ......................................... ad. No. 79, 2010
s. 269-45 ......................................... ad. No. 79, 2010
Subdivision 269-D
s. 269-50 ......................................... ad. No. 79, 2010

Endnotes
am No 162, 2015; No 141, 2020

s. 269-52 ......................................... ad. No. 99, 2012
s 269-55 .......................................... ad No 79, 2010
am No 11, 2016
Part 4-25
Part 4-25 heading............................ rs. No. 101, 2004; No. 32, 2006
Part 4-25 ......................................... ad. No. 179, 1999
Division 280
Division 280 ................................... ad. No. 75, 2005
s 280-1 ............................................ ad No 75, 2005
am No 78, 2006; No 15, 2007; No 14, 2012; No 82, 2013; No 118,
2013; No 96, 2014; No 27, 2017; No 24, 2022
Subdivision 280-A
s 280-50 .......................................... ad No 75, 2005
am No 78, 2006; No 15, 2007; No 14, 2012; No 82, 2013; No 118,
2013; No 96, 2014; No 27, 2017; No 24, 2022
Subdivision 280-B
s 280-100 ........................................ ad No 75, 2005
am No 78, 2006; No 79, 2010; No 75, 2012; No 118, 2013; No 10,
2016; No 45, 2021
s 280-101 ........................................ ad No 14, 2012
rep No 96, 2014
ad No 21, 2015
s. 280-102 ....................................... ad. No. 78, 2006
s. 280-102A .................................... ad. No. 15, 2007
am No 117, 2010; No 118, 2013; No 10, 2016
s 280-102B...................................... ad No 82, 2013
am No 10, 2016
s 280-102C...................................... ad No 27, 2017
s 280-102D ..................................... ad No 24, 2022
s. 280-103 ....................................... ad. No. 78, 2006

Endnotes
s. 280-105 ....................................... ad. No. 75, 2005

am. No. 78, 2006; No. 15, 2007; No. 14, 2012; Nos 82 and 118,
2013; No 96, 2014; No 21, 2015
s 280-110 ........................................ ad No 75, 2005
am No 78, 2006; No 15, 2007; No 14, 2012; No 82, 2013; No 96,
2014; No 21, 2015; No 81, 2016; No 24, 2022
Subdivision 280-C
s. 280-160 ....................................... ad. No. 75, 2005
s. 280-165 ....................................... ad. No. 75, 2005
s. 280-170 ....................................... ad. No. 75, 2005
am. No. 78, 2006; No. 15, 2007; No. 14, 2012; Nos 82 and 118,
2013; No 96 and 110, 2014
Division 284
Division 284 ................................... ad. No. 91, 2000
s. 284-5 ........................................... ad. No. 91, 2000
Subdivision 284-A
s. 284-10 ......................................... ad. No. 91, 2000
am. No. 75, 2005
s 284-15 .......................................... ad No 91, 2000
am No 75, 2005; No 161, 2005; No 101, 2013; No 38, 2024
s. 284-20 ......................................... ad. No. 91, 2000
s. 284-25 ......................................... ad. No. 91, 2000
am. No. 56, 2010
s. 284-30 ......................................... ad. No. 91, 2000
am. No. 14, 2012; No 96, 2014
s. 284-35 ......................................... ad. No. 91, 2000
am. No. 14, 2012; No 96, 2014
Subdivision 284-B
s. 284-70 ......................................... ad. No. 91, 2000
am. No. 75, 2005

Endnotes
s 284-75 .......................................... ad No 91, 2000

am No 25, 2001; No 75, 2005; No 114, 2009; No 56, 2010; No 41,
2011; No 14, 2012; No 88, 2013; No 96, 2014; No 21, 2015; No
52, 2016; No 55, 2016; No 77, 2017; No 8, 2019; No 141, 2020
s. 284-80 ......................................... ad. No. 91, 2000
am. Nos. 16 and 107, 2003; No. 75, 2005; No. 151, 2008; No. 56,
2010; No. 41, 2011; No. 14, 2012; No 88, 2013; No 96, 2014; No
21, 2015
s. 284-85 ......................................... ad. No. 91, 2000
s 284-90 .......................................... ad No 91, 2000
am No 75, 2005; No 56, 2010; No 41, 2011; No 14, 2012; No 88,
2013; No 101, 2013; No 96, 2014; No 27, 2017; No 64, 2020
s. 284-95 ......................................... ad. No. 56, 2010
Subdivision 284-C
s. 284-140 ....................................... ad. No. 91, 2000
s 284-145 ........................................ ad No 91, 2000
am No 73, 2006; No 115, 2012; No 101, 2013; No 170, 2015; No
53, 2016
s 284-150 ........................................ ad No 91, 2000
am No 16, 2003; No 107, 2003; No 56, 2010; No 101, 2013; No
53, 2016
s. 284-155 ....................................... ad. No. 91, 2000
am No 170, 2015
s 284-160 ........................................ ad No 91, 2000
am No 56, 2010; No 101, 2013
rs No 101, 2013
am No 53, 2016
s 284-165 ........................................ ad No 101, 2013
Subdivision 284-D
s. 284-215 ....................................... ad. No. 91, 2000
am. No. 75, 2005

Endnotes
rep. No. 56, 2010

s. 284-220 ....................................... ad. No. 91, 2000
am. No. 75, 2005; No. 97, 2008; No. 56, 2010
s. 284-224 ....................................... ad. No. 56, 2010
s. 284-225 ....................................... ad. No. 91, 2000
am. No. 58, 2006; No. 56, 2010
Link note to s. 284-225................... rep. No. 41, 2005
Subdivision 284-E
s 284-250 ........................................ ad No 101, 2013
s 284-255 ........................................ ad No 101, 2013
Division 286
Division 286 ................................... ad. No. 91, 2000
Subdivision 286-A
s. 286-1 ........................................... ad. No. 91, 2000
am. No. 117, 2002
Subdivision 286-B
s. 286-25 ......................................... ad. No. 91, 2000
am. No. 117, 2002
Subdivision 286-C
s 286-75 .......................................... ad No 91, 2000
am No 117, 2002; No 16, 2003; No 9, 2007; No 45, 2008; No 114,
2009; No 133, 2009; No 93, 2011; No 14, 2012; No 96, 2014; No
21, 2015; No 70, 2015; No 52, 2016; No 53, 2016; No 55, 2016;
No 81, 2016; No 8, 2019
s 286-80 .......................................... ad No 91, 2000
am No 117, 2002; No 16, 2003; No 9, 2007; No 80, 2007; No 45,
2008; No 133, 2009; No 93, 2011; No 14, 2012; No 96, 2014;
No 53, 2016; No 27, 2017; No 55, 2017; No 64, 2020
Division 288
Division 288 heading...................... rs. No. 91, 2000

Endnotes
s. 288-5 ........................................... ad. No. 179, 1999

rep. No. 91, 2000
s. 288-10 ......................................... ad. No. 179, 1999
am. No. 91, 2000; No. 101, 2004; No. 32, 2006; No 124, 2013
s. 288-15 ......................................... ad. No. 179, 1999
rep. No. 91, 2000
s. 288-20 ......................................... ad. No. 179, 1999
am. No. 91, 2000; No. 101, 2004; No. 32, 2006; No. 58, 2006;
No. 39, 2012; No 124, 2013
s 288-25 .......................................... ad No. 91, 2000
am No 84, 2022
s. 288-30 ......................................... ad. No. 91, 2000
s. 288-35 ......................................... ad. No. 91, 2000
s. 288-40 ......................................... ad. No. 92, 2000
s 288-45 .......................................... ad No 92, 2000
am No 21, 2010; No 77, 2017
s 288-46 .......................................... ad No 77, 2017
s. 288-50 ......................................... ad. No. 92, 2000
am. No. 21, 2010
s. 288-70 ......................................... ad. No. 83, 2004
am. No. 45, 2008; No 70, 2015
s. 288-75 ......................................... ad. No. 23, 2005
rs. No. 126, 2009
s. 288-80 ......................................... ad. No. 147, 2005
am. No. 143, 2007; No. 12, 2012
s. 288-85 ......................................... ad. No. 9, 2007
rep. No. 56, 2010
ad No 23, 2016
s. 288-90 ......................................... ad. No. 9, 2007
am No 21, 2015

Endnotes
rep No 81, 2016

s. 288-95 ......................................... ad. No. 9, 2007
am. No. 75, 2012; Nos 82 and 118, 2013; No 21, 2015; No 81,
2016
s. 288-100 ....................................... ad. No. 9, 2007
am No 82, 2013; No 81, 2016
s. 288-105 ....................................... ad. No. 9, 2007
s. 288-110 ....................................... ad. No. 91, 2012
am. No. 158, 2012
s 288-115 ........................................ ad No 53, 2016
s 288-115 (second occurring) ......... ad No 52, 2016
renum
ed C137
s 288-120 (prev s 288-115
second occurring)
s 288-125 ........................................ ad No 121, 2018
s 288-130 ........................................ ad No 121, 2018
s 288-135 ........................................ ad No 121, 2018
Division 290
Division 290 ................................... ad. No. 32, 2006
Subdivision 290-A
Subdivision 290-A heading ............ rs No 84, 2013
s 290-5 ............................................ ad No 32, 2006
am No 37, 2024
s 290-10 .......................................... ad No 84, 2013
Subdivision 290-B
s 290-50 .......................................... ad No 32, 2006
am No 56, 2010; No 37, 2024
s 290-55 .......................................... ad No 32, 2006
am No 37, 2024
s 290-60 .......................................... ad No 32, 2006

Endnotes
am No 37, 2024
s 290-65 .......................................... ad No 32, 2006
am No 37, 2024
Subdivision 290-C
s 290-120 ........................................ ad No 32, 2006
am No 37, 2024
s. 290-125 ....................................... ad. No. 32, 2006
s. 290-130 ....................................... ad. No. 32, 2006
s 290-135 ........................................ ad No 32, 2006
am No 37, 2024
s. 290-140 ....................................... ad. No. 32, 2006
s. 290-145 ....................................... ad. No. 32, 2006
s. 290-150 ....................................... ad. No. 32, 2006
Subdivision 290-D
s. 290-200 ....................................... ad. No. 32, 2006
Division 295
Division 295 ................................... ad No 82, 2018
Subdivision 295-B
s 295-70 .......................................... ad No 82, 2018
s 295-75 .......................................... ad No 82, 2018
am No 51, 2024
s 295-80 .......................................... ad No 82, 2018
Division 298
Division 298 heading...................... rs. No. 101, 2004; No. 32, 2006
Subdivision 298-A
Subdivision 298-A heading ............ ad. No. 32, 2006
s 298-5 ............................................ ad No 179, 1999
rs No 91, 2000; No 73, 2001
am No 101, 2004
rs No 32, 2006

Endnotes
am No 58, 2006; No 80, 2006; No 4, 2007; No 9, 2007; No 15,

2007; No 32, 2008; No 88, 2009; No 11, 2014; No 110, 2014; No
10, 2016; No 8, 2019; No 49, 2019; No 84, 2022; No 52, 2024
s 298-10 .......................................... ad No 179, 1999
am No 75, 2005; No 55, 2017
s. 298-15 ......................................... ad. No. 179, 1999
am. No. 44, 2000
s. 298-20 ......................................... ad. No. 179, 1999
am. No. 75, 2005
s. 298-25 ......................................... ad. No. 179, 1999
am. No. 101, 2006
s 298-30 .......................................... ad No 91, 2000
am No 2, 2015; No 53, 2016
Link note to s 298-30...................... ad No 67, 2003
rep No 41, 2005
Subdivision 298-B
Subdivision 298-B .......................... ad. No. 32, 2006
s. 298-80 ......................................... ad. No. 32, 2006
rs. No. 114, 2009
am No 82, 2018
s. 298-85 ......................................... ad. No. 32, 2006
s. 298-90 ......................................... ad. No. 32, 2006
s. 298-95 ......................................... ad. No. 32, 2006
s. 298-100 ....................................... ad. No. 32, 2006
s. 298-105 ....................................... ad. No. 32, 2006
s. 298-110 ....................................... ad. No. 32, 2006
Part 4-30
Part 4-30 ......................................... ad No 82, 2018
Division 308
s 308-1 ............................................ ad No 82, 2018

Endnotes
Subdivision 308-A
s 308-5 ............................................ ad No 82, 2018
s 308-10 .......................................... ad No 82, 2018
am No 51, 2024
s 308-15 .......................................... ad No 82, 2018
am No 51, 2024
s 308-20 .......................................... ad No 82, 2018
am No 51, 2024
s 308-25 .......................................... ad No 82, 2018
am No 51, 2024
s 308-30 .......................................... ad No 82, 2018
am No 51, 2024
s 308-35 .......................................... ad No 82, 2018
am No 51, 2024
s 308-40 .......................................... ad No 82, 2018
am No 51, 2024
s 308-45 .......................................... ad No 82, 2018
am No 51, 2024
s 308-50 .......................................... ad No 82, 2018
am No 51, 2024
s 308-55 .......................................... ad No 82, 2018
am No 119, 2023
Subdivision 308-B
s 308-105 ........................................ ad No 82, 2018
s 308-110 ........................................ ad No 82, 2018
am No 51, 2024
s 308-115 ........................................ ad No 82, 2018
am No 51, 2024
s 308-120 ........................................ ad No 82, 2018
am No 51, 2024
s 308-125 ........................................ ad No 82, 2018

Endnotes
am No 51, 2024
s 308-130 ........................................ ad No 82, 2018
am No 51, 2024
s 308-135 ........................................ ad No 82, 2018
am No 51, 2024
Subdivision 308-C
s 308-200 ........................................ ad No 82, 2018
s 308-205 ........................................ ad No 82, 2018
s 308-210 ........................................ ad No 82, 2018
Subdivision 308-E
s 308-500 ........................................ ad No 82, 2018
s 308-505 ........................................ ad No 82, 2018
s 308-510 ........................................ ad No 82, 2018
s 308-515 ........................................ ad No 82, 2018
s 308-520 ........................................ ad No 82, 2018
Part 4-50
Part 4-50 ......................................... ad. No. 67, 2003
Division 340
Division 340 heading...................... rs. No. 56, 2010
s. 340-1 ........................................... ad. No. 67, 2003
s. 340-5 ........................................... ad. No. 67, 2003
am. No. 58, 2006
s 340-10 .......................................... ad No 67, 2003
am No 75, 2005; No 101, 2006; No 32, 2008; No 79, 2010; No 12,
2012; No 58, 2012; No 110, 2014; No 2, 2015; No 8, 2019
s. 340-15 ......................................... ad. No. 67, 2003
s. 340-20 ......................................... ad. No. 67, 2003
s. 340-25 ......................................... ad. No. 67, 2003

Endnotes
Division 342
Division 342 ................................... ad. No. 56, 2010
s. 342-1 ........................................... ad. No. 56, 2010
Subdivision 342-A
s. 342-5 ........................................... ad. No. 56, 2010
s. 342-10 ......................................... ad. No. 56, 2010
Part 4-90
Part 4-90 ......................................... ad. No. 39, 2012
Division 350
s. 350-1 ........................................... ad. No. 39, 2012
am No 2, 2015; No 64, 2020
Subdivision 350-A
s. 350-5 ........................................... ad. No. 39, 2012
rs. No. 14, 2012
am No 82, 2013
rs No 2, 2015
s 350-10 .......................................... ad No 39, 2012
am No 14, 2012; No 39, 2012 (as am by No 15, 2017 (amdt never
applied (Sch 4 item 93))); No 71, 2012; No 2, 2015; No 15, 2017
(amdt never applied (Sch 4 item 89)); No 64, 2020; No 8, 2022
s 350-12 .......................................... ad No 64, 2020
s 350-15 .......................................... ad No 39, 2012
s 350-20 .......................................... ad No 64, 2020
s 350-25 .......................................... ad No 64, 2020
Chapter 5
Part 5-1
Part 5-1 ........................................... ad. No. 179, 1999
Division 352
Division 352 ................................... ad. No. 73, 2006

Endnotes
s. 352-1 ........................................... ad. No. 73, 2006

am. No. 14, 2012; No 96, 2014; No 89, 2016
Subdivision 352-A
s. 352-5 ........................................... ad. No. 73, 2006
rep No 96, 2014
s. 352-10 ......................................... ad. No. 14, 2012
rep No 96, 2014
Subdivision 352-C
s 352-25 .......................................... ad No 89, 2016
Division 353
Group heading to s 353-1 ............... ad No 8, 2019
s 353-1 ............................................ ad No 8, 2019
Subdivision 353-A
Subdivision 353-A heading ............ ad No 8, 2019
s. 353-10 ......................................... ad. No. 179, 1999
am. No. 91, 2000; No. 67, 2003; No. 73, 2006; No. 14, 2012;
No 82, 2013; No 2, 2015
rep. No. 41, 2005
s. 353-15 ......................................... ad. No. 73, 2006
am. No. 14, 2012; No 82, 2013; No 2, 2015
s. 353-17 ......................................... ad. No. 14, 2012
rep No 96, 2014
s. 353-20 ......................................... ad. No. 55, 2007
am. No. 88, 2009
Subdivision 353-B
s 353-25 .......................................... ad No 8, 2019
s 353-30 .......................................... ad No 8, 2019

Endnotes
Division 354
Division 354 ................................... ad No 150, 2015
s 354-5 ............................................ ad No 150, 2015
Division 355
Division 355 ................................... ad. No. 73, 2006
rs. No. 145, 2010
s. 355-1 ........................................... ad. No. 73, 2006
rs. No. 145, 2010
am No 21, 2015
Subdivision 355-A
s. 355-5 ........................................... ad. No. 73, 2006
am. No. 100, 2006
rep. No. 145, 2010
s. 355-10 ......................................... ad. No. 145, 2010
s. 355-15 ......................................... ad. No. 145, 2010
Subdivision 355-B
s. 355-20 ......................................... ad. No. 145, 2010
s 355-25 .......................................... ad No 145, 2010
am No 21, 2015; No 127, 2021
s. 355-30 ......................................... ad. No. 145, 2010
am. No. 39, 2012
s. 355-35 ......................................... ad. No. 145, 2010
s. 355-40 ......................................... ad. No. 145, 2010
s. 355-45 ......................................... ad. No. 145, 2010
s 355-47 .......................................... ad No 124, 2013
s 355-50 .......................................... ad No 145, 2010
am No 124, 2013; No 96, 2014; No 110, 2014; No 55, 2016; No 8,
2019; No 92, 2020; No 51, 2024
s 355-55 .......................................... ad No 145, 2010
am No 39, 2012; No 62, 2014; No 126, 2015; No 150, 2015; No
96, 2016

Endnotes
s 355-60 .......................................... ad No 145, 2010

s 355-65 .......................................... ad No 145, 2010
am No 56, 2010; No 105, 2010; No 32, 2011; No 41, 2011;
No 132, 2011; No 147, 2011; No 12, 2012; No 57, 2012; No 71,
2012; No 75, 2012; No 158, 2012; No 169, 2012; No 26, 2013; No
102, 2013; No 105, 2013; No 124, 2013; No 82, 2014; No 83,
2014; No 110, 2014; No 21, 2015; No 41, 2015; No 70, 2015; No
81, 2015; No 130, 2015; No 150, 2015; No 154, 2015; No 162,
2015 (Sch 4 item 26 md not incorp); No 63, 2016; No 82, 2016;
No 89, 2016; No 96, 2016; No 15, 2017; No 64, 2017; No 91,
2017; No 132, 2017; No 4, 2018; No 13, 2018; No 116, 2018; No
125, 2018; No 8, 2019
ed C160
am No 8, 2019; No 34, 2019; No 38, 2020; No 64, 2020; No 79,
2020; No 81, 2020; No 89, 2020; No 114, 2020; No 66, 2021; No
71, 2021; No 79, 2021; No 101, 2021; No 111, 2021; No 75, 2022;
No 89, 2022; No 61, 2023; No 75, 2023; No 76, 2023; No 37,
2024; No 52, 2024
s 355-66 .......................................... ad No 75, 2022
s 355-67 .......................................... ad No 141, 2020
am No 141, 2020
s 355-70 .......................................... ad No 145, 2010
am No 145, 2010; No 39, 2012; No 74, 2012: No 84, 2013; No
108, 2014; No 110, 2014; No 21, 2015; No 153, 2015; No 162,
2015; No 86, 2016; No 89, 2022
s 355-72 .......................................... ad No 95, 2019
s. 355-75 ......................................... ad. No. 145, 2010
rs No 150, 2015
Subdivision 355-C
s. 355-150 ....................................... ad. No. 145, 2010
s. 355-155 ....................................... ad. No. 145, 2010
am No 150, 2015
s. 355-160 ....................................... ad. No. 145, 2010
s. 355-165 ....................................... ad. No. 145, 2010

Endnotes
s. 355-170 ....................................... ad. No. 145, 2010

s 355-172 ........................................ ad No 124, 2013
s. 355-175 ....................................... ad. No. 145, 2010
s 355-180 ........................................ ad No 145, 2010
s 355-181 ........................................ ad No 37, 2024
s 355-182 ........................................ ad No 82, 2016
s 355-185 ........................................ ad No 145, 2010
am No 108, 2014
rs No 73, 2023
s. 355-190 ....................................... ad. No. 145, 2010
s 355-192 ........................................ ad No 89, 2022
s. 355-195 ....................................... ad. No. 145, 2010
s. 355-200 ....................................... ad. No. 145, 2010
am No 197, 2012; No 2, 2015
s. 355-205 ....................................... ad. No. 145, 2010
rs No 150, 2015
s 355-210 ........................................ ad No 145, 2010
am No 37, 2024
s 355-215 ........................................ ad No 95, 2019
Subdivision 355-D
s. 355-260 ....................................... ad. No. 145, 2010
s. 355-265 ....................................... ad. No. 145, 2010
s. 355-270 ....................................... ad. No. 145, 2010
s. 355-275 ....................................... ad. No. 145, 2010
s. 355-280 ....................................... ad. No. 145, 2010
Subdivision 355-E
s. 355-320 ....................................... ad. No. 145, 2010
s. 355-325 ....................................... ad. No. 145, 2010
s. 355-330 ....................................... ad. No. 145, 2010
s. 355-335 ....................................... ad. No. 145, 2010

Endnotes
Division 356
Division 356 ................................... ad. No. 73, 2006
s. 356-1 ........................................... ad. No. 73, 2006
am No 64, 2017
Subdivision 356-A
s. 356-5 ........................................... ad. No. 73, 2006
Subdivision 356-B
s 356-10 .......................................... ad No 64, 2017
Subdivision 356-C
s 356-15 .......................................... ad No 24, 2022
Part 5-5
Part 5-5 ........................................... ad. No. 179, 1999
Division 357
Division 357 ................................... ad No 161, 2005
s 357-1 ............................................ ad No 161, 2005
am No 54, 2016; No 63, 2016; No 101, 2021
Subdivision 357-A
s 357-5 ............................................ ad No 161, 2005
am No 54, 2016; No 63, 2016; No 101, 2021
Subdivision 357-B
s 357-50 .......................................... ad No 161, 2005
am No 54, 2016; No 63, 2016; No 101, 2021
s 357-55 .......................................... ad No 161, 2005
am No 73, 2006; No 78, 2006; No 74, 2010; No 12, 2012; No 14,
2012; No 39, 2012; No 96, 2014; No 64, 2017; No 24, 2022
s. 357-60 ......................................... ad. No. 161, 2005
am. No. 74, 2010
s. 357-65 ......................................... ad. No. 161, 2005
s. 357-70 ......................................... ad. No. 161, 2005

Endnotes
s. 357-75 ......................................... ad. No. 161, 2005

am. No. 74, 2010
s. 357-80 ......................................... ad. No. 161, 2005
s. 357-85 ......................................... ad. No. 161, 2005
s. 357-90 ......................................... ad. No. 161, 2005
s. 357-95 ......................................... ad. No. 161, 2005
s 357-100 ........................................ ad No 161, 2005
am No 39, 2012
rep No 64, 2020
s. 357-105 ....................................... ad. No. 161, 2005
s. 357-110 ....................................... ad. No. 161, 2005
s. 357-115 ....................................... ad. No. 161, 2005
s. 357-120 ....................................... ad. No. 161, 2005
s. 357-125 ....................................... ad. No. 161, 2005
Division 358
Division 358 ................................... ad. No. 161, 2005
s. 358-1 ........................................... ad. No. 161, 2005
s 358-5 ............................................ ad No 161, 2005
am No 64, 2020
s. 358-10 ......................................... ad. No. 161, 2005
am. No. 74, 2010
s. 358-15 ......................................... ad. No. 161, 2005
s 358-20 .......................................... ad No 161, 2005
am No 74, 2010; No 64, 2020
Division 359
Division 359 ................................... ad. No. 161, 2005
s. 359-1 ........................................... ad. No. 161, 2005
s. 359-5 ........................................... ad. No. 161, 2005
s. 359-10 ......................................... ad. No. 161, 2005
s. 359-15 ......................................... ad. No. 161, 2005
s. 359-20 ......................................... ad. No. 161, 2005

Endnotes
s. 359-25 ......................................... ad. No. 161, 2005

am. No. 74, 2010
s. 359-30 ......................................... ad. No. 161, 2005
am. No. 74, 2010
s. 359-35 ......................................... ad. No. 161, 2005
s. 359-40 ......................................... ad. No. 161, 2005
s. 359-45 ......................................... ad. No. 161, 2005
s. 359-50 ......................................... ad. No. 161, 2005
s. 359-55 ......................................... ad. No. 161, 2005
am. No. 74, 2010
s. 359-60 ......................................... ad. No. 161, 2005
am. No. 74, 2010
s. 359-65 ......................................... ad. No. 161, 2005
s. 359-70 ......................................... ad. No. 161, 2005
Division 360
Division 360 ................................... rs. No. 161, 2005
s. 360-1 ........................................... ad. No. 179, 1999
rs. No. 161, 2005
s. 360-5 ........................................... ad. No. 179, 1999
rs. No. 161, 2005
am. No. 74, 2010; No. 14, 2012; No 96, 2014
s. 360-10 ......................................... ad. No. 161, 2005
s. 360-15 ......................................... ad. No. 161, 2005
Subdivision 360-A.......................... rep. No. 161, 2005
s. 360-20 ......................................... ad. No. 179, 1999
rep. No. 161, 2005
s. 360-25 ......................................... ad. No. 179, 1999
rep. No. 161, 2005
s. 360-30 ......................................... ad. No. 179, 1999
rep. No. 161, 2005
s. 360-35 ......................................... ad. No. 179, 1999

Endnotes
rep. No. 161, 2005

s. 360-40 ......................................... ad. No. 179, 1999
rep. No. 161, 2005
Subdivision 360-B .......................... rep. No. 161, 2005
Group heading to ............................ rs. No. 44, 2000
Subdivision 360-B rep. No. 161, 2005
s. 360-60 ......................................... ad. No. 179, 1999
am. No. 44, 2000
rep. No. 161, 2005
s. 360-65 ......................................... ad. No. 179, 1999
am. No. 66, 2003
rep. No. 161, 2005
s. 360-70 ......................................... ad. No. 179, 1999
rep. No. 161, 2005
s. 360-75 ......................................... ad. No. 179, 1999
am. No. 44, 2000; No. 66, 2003
rep. No. 161, 2005
s. 360-77 ......................................... ad. No. 66, 2003
rep. No. 161, 2005
s. 360-80 ......................................... ad. No. 179, 1999
am. No. 44, 2000
rep. No. 161, 2005
s. 360-85 ......................................... ad. No. 179, 1999
am. No. 44, 2000; No. 23, 2005
rep. No. 161, 2005
s. 360-100 ....................................... ad. No. 179, 1999
am. No. 57, 2002; No. 66, 2003
rep. No. 161, 2005
s. 360-105 ....................................... ad. No. 179, 1999
rep. No. 161, 2005
s. 360-110 ....................................... ad. No. 179, 1999

Endnotes
rep. No. 161, 2005

s. 360-115 ....................................... ad. No. 179, 1999
am. No. 23, 2005
rep. No. 161, 2005
s. 360-120 ....................................... ad. No. 179, 1999
rep. No. 161, 2005
Subdivision 360-C .......................... rep. No. 161, 2005
s. 360-140 ....................................... ad. No. 179, 1999
am. No. 57, 2002; No. 66, 2003
rep. No. 161, 2005
s. 360-145 ....................................... ad. No. 179, 1999
am. No. 57, 2002
rep. No. 161, 2005
s. 360-150 ....................................... ad. No. 179, 1999
rep. No. 161, 2005
s. 360-155 ....................................... ad. No. 179, 1999
rep. No. 161, 2005
Subdivision 360-D.......................... rep. No. 161, 2005
s. 360-175 ....................................... ad. No. 179, 1999
rep. No. 161, 2005
s. 360-180 ....................................... ad. No. 179, 1999
am. No. 91, 2000
rep. No. 161, 2005
Link note to s. 360-180................... ad. No. 179, 1999
am. No. 91, 2000
rep. No. 41, 2005
Division 361
Division 361 ................................... ad. No. 161, 2005
s. 361-5 ........................................... ad. No. 161, 2005
am. No. 56, 2010

Endnotes
Division 362
Division 362 heading...................... am No 63, 2016; No 101, 2021
Division 362 ................................... ad No 54, 2016
s 362-1 ............................................ ad No 54, 2016
am No 63, 2016; No 101, 2021
Group heading to s 362-5 ............... am No 63, 2016; No 101, 2021
s 362-5 ............................................ ad No 54, 2016
am No 63, 2016; No 124, 2018; No 64, 2020; No 101, 2021
s 362-10 .......................................... ad No 54, 2016
s 362-15 .......................................... ad No 54, 2016
s 362-20 .......................................... ad No 54, 2016
am No 63, 2016; No 64, 2020; No 101, 2021
Group heading to s 362-25 ............. am No 63, 2016; No 101, 2021
s 362-25 .......................................... ad No 54, 2016
am No 63, 2016; No 124, 2018; No 101, 2021
s 362-30 .......................................... ad No 54, 2016
am No 63, 2016; No 101, 2021
s 362-35 .......................................... ad No 54, 2016
am No 63, 2016; No 101, 2021
s 362-40 .......................................... ad No 54, 2016
am No 63, 2016; No 101, 2021
s 362-45 .......................................... ad No 54, 2016
s 362-50 .......................................... ad No 54, 2016
am No 63, 2016; No 101, 2021
s 362-55 .......................................... ad No 54, 2016
s 362-60 .......................................... ad No 54, 2016
am No 63, 2016; No 101, 2021
s 362-65 .......................................... ad No 54, 2016
am No 63, 2016; No 101, 2021
s 362-70 .......................................... ad No 54, 2016
am No 63, 2016; No 101, 2021

Endnotes
s 362-75 .......................................... ad No 54, 2016

Part 5-10
Part 5-10 ......................................... ad No 15, 2017
Division 370
s 370-1 ............................................ ad No 15, 2017
Subdivision 370-A
s 370-5 ............................................ ad No 15, 2017
s 370-10 .......................................... ad No 15, 2017
s 370-15 .......................................... ad No 15, 2017
s 370-20 .......................................... ad No 15, 2017
Part 5-25
Part 5-25 ......................................... ad. No. 91, 2000
Division 382
Division 382 ................................... ad. No. 73, 2006
s. 382-1 ........................................... ad. No. 73, 2006
am. No. 55, 2007
Subdivision 382-A
s. 382-5 ........................................... ad. No. 73, 2006
am. No. 20, 2010; No. 39, 2012; No 70, 2015
Subdivision 382-B
s. 382-15 ......................................... ad. No. 55, 2007
Division 384
Division 384 ................................... ad No 8, 2019
s 384-5 ............................................ ad No 8, 2019
s 384-10 .......................................... ad No 8, 2019
am No 84, 2022
s 384-12 .......................................... ad No 84, 2022
s 384-15 .......................................... ad No 8, 2019
rs No 84, 2022

Endnotes
s 384-17 .......................................... ad No 84, 2022

s 384-20 .......................................... ad No 8, 2019
am No 84, 2022
s 384-25 .......................................... ad No 8, 2019
s 384-30 .......................................... ad No 8, 2019
am No 84, 2022
s 384-35 .......................................... ad No 8, 2019
am No 84, 2022
s 384-40 .......................................... ad No 8, 2019
am No 84, 2022
Division 388
Subdivision 388-A
s. 388-5 ........................................... ad. No. 91, 2000
Subdivision 388-B
s. 388-50 ......................................... ad. No. 91, 2000
am. No. 73, 2001; No. 58, 2006
s. 388-52 ......................................... ad. No. 73, 2001
s. 388-55 ......................................... ad. No. 91, 2000
s. 388-60 ......................................... ad. No. 91, 2000
s. 388-65 ......................................... ad. No. 91, 2000
am. No. 161, 2005; No. 41, 2011
s. 388-70 ......................................... ad. No. 91, 2000
s. 388-75 ......................................... ad. No. 91, 2000
am. No. 73, 2001
s. 388-80 ......................................... ad. No. 91, 2000
s. 388-85 ......................................... ad. No. 91, 2000
Division 389
Division 389 ................................... ad No 55, 2016
s 389-1 ............................................ ad No 55, 2016
rs No 8, 2019; No 79, 2020
s 389-5 ............................................ ad No 55, 2016

Endnotes
am No 8, 2019; No 4, 2023
s 389-10 .......................................... ad No 55, 2016
s 389-15 .......................................... ad No 55, 2016
am No 8, 2019; No 79, 2020
s 389-20 .......................................... ad No 55, 2016
am No 23, 2018
s 389-25 .......................................... ad No 55, 2016
am No 8, 2019
s 389-30 .......................................... ad No 79, 2020
Division 390
Division 390. .................................. ad No 9, 2007
s. 390-1 ........................................... ad No 9, 2007
am No 15, 2007; No 56, 2010; No 81, 2016
Subdivision 390-A
Subdivision 390-A heading ............ rs. No. 158, 2012
s 390-5 ............................................ ad No 9, 2007
am No 158, 2012; No 82, 2013; No 118, 2013; No 13, 2018; No 8,
2019; No 78, 2019; No 76, 2023
s 390-7 ............................................ ad No 8, 2019
s. 390-10 ......................................... ad. No. 9, 2007
am. No. 15, 2007; No 21, 2015
s 390-12 .......................................... ad No 181, 2012
s. 390-15 ......................................... ad. No. 9, 2007
am No 181, 2012; No 81, 2016
s 390-20 .......................................... ad No 81, 2016
Subdivision 390-B
s. 390-65 ......................................... ad. No. 9, 2007
am No 82, 2013; No 81, 2016
Subdivision 390-C
s. 390-115 ....................................... ad. No. 9, 2007
Division 391 ................................... ad. No. 45, 2008

Endnotes
rep No 70, 2015

s. 391-1 ........................................... ad. No. 45, 2008
rep No 70, 2015
s. 391-5 ........................................... ad. No. 45, 2008
am. No. 92, 2008
rep No 70, 2015
s. 391-10 ......................................... ad. No. 45, 2008
rep No 70, 2015
Division 392
Division 392 ................................... ad. No. 133, 2009
s. 392-1 ........................................... ad. No. 133, 2009
Subdivision 392-A
s. 392-5 ........................................... ad. No. 133, 2009
s. 392-10 ......................................... ad. No. 133, 2009
Subdivision 392-B
s. 392-15 ......................................... ad. No. 133, 2009
Division 393
Division 393 ................................... ad No 2, 2015
s 393-1 ............................................ ad No 2, 2015
s 393-5 ............................................ ad No 2, 2015
s 393-10 .......................................... ad No 2, 2015
am No 53, 2016
s 393-15 .......................................... ad No 2, 2015
Division 394
Division 394 ................................... ad. No. 79, 2007
s. 394-1 ........................................... ad. No. 79, 2007
s. 394-5 ........................................... ad. No. 79, 2007
s. 394-10 ......................................... ad. No. 79, 2007
Division 396
Division 396 ................................... ad No 67, 2014

Endnotes
s 396-1A ......................................... ad No 162, 2015

rs No 23, 2016
Subdivision 396-A
Subdivision 396-A heading ............ ad No 162, 2015
s 396-1 ............................................ ad No 67, 2014
am No 162, 2015
s 396-5 ............................................ ad No 67, 2014
am No 23, 2016
s 396-10 .......................................... ad No 67, 2014
am No 23, 2016
s 396-15 .......................................... ad No 67, 2014
s 396-20 .......................................... ad No 67, 2014
am No 162, 2015
s 396-25 .......................................... ad No 67, 2014
Subdivision 396-B
s 396-50 .......................................... ad No 162, 2015
s 396-55 .......................................... ad No 162, 2015
am No 54, 2016; No 121, 2018; No 141, 2018; No 34, 2019; No
84, 2022; No 69, 2023
s 396-60 .......................................... ad No 162, 2015
am No 54, 2016
s 396-65 .......................................... ad No 162, 2015
rs No 8, 2019
am No 76, 2023
s 396-70 .......................................... ad No 162, 2015
s 396-75 .......................................... ad No 162, 2015
Subdivision 396-C

Endnotes
s 396-100 ........................................ ad No 23, 2016

s 396-105 ........................................ ad No 23, 2016
s 396-110 ........................................ ad No 23, 2016
s 396-115 ........................................ ad No 23, 2016
am No 141, 2020
s 396-120 ........................................ ad No 23, 2016
s 396-125 ........................................ ad No 23, 2016
s 396-130 ........................................ ad No 23, 2016
am No 141, 2020
s 396-135 ........................................ ad No 23, 2016
s 396-136 ........................................ ad No 23, 2016
Division 398
Division 398 ................................... ad. No. 79, 2010
s. 398-1 ........................................... ad. No. 79, 2010
Subdivision 398-A
s. 398-5 ........................................... ad. No. 79, 2010
am. No. 147, 2011
Part 5-30
Part 5-30 ......................................... ad. No. 179, 1999
Division 400
s. 400-1 ........................................... ad. No. 179, 1999
s. 400-5 ........................................... ad. No. 179, 1999
Division 405
s. 405-5 ........................................... ad. No. 179, 1999
s. 405-10 ......................................... ad. No. 179, 1999
s. 405-15 ......................................... ad. No. 179, 1999
Division 410
s. 410-5 ........................................... ad. No. 179, 1999
s. 410-10 ......................................... ad. No. 179, 1999
s. 410-15 ......................................... ad. No. 179, 1999

Endnotes
Division 415
s. 415-5 ........................................... ad. No. 179, 1999
s. 415-10 ......................................... ad. No. 179, 1999
s. 415-15 ......................................... ad. No. 179, 1999
s. 415-20 ......................................... ad. No. 179, 1999
Division 417
s. 417-5 ........................................... ad. No. 179, 1999
s. 417-10 ......................................... ad. No. 179, 1999
s. 417-15 ......................................... ad. No. 179, 1999
s. 417-20 ......................................... ad. No. 179, 1999
Division 420
s. 420-5 ........................................... ad. No. 179, 1999
am. No. 91, 2000; No. 32, 2006
Division 425
s. 425-20 ......................................... ad. No. 179, 1999
s. 425-25 ......................................... ad. No. 179, 1999
s. 425-30 ......................................... ad. No. 179, 1999
rep. No. 133, 2003
Part 5-35
Part 5-35 ......................................... ad. No. 95, 2004
Division 426
s 426-1 ............................................ ad No 95, 2004
am No 88, 2009; No 147, 2011; No 12, 2012; No 69, 2020; No 52,
2024
Subdivision 426-A
s. 426-5 ........................................... ad. No. 95, 2004
am. No. 41, 2011; Nos. 12 and 169, 2012; No 124, 2013
s. 426-10 ......................................... ad. No. 95, 2004
Subdivision 426-B
s. 426-15 ......................................... ad. No. 95, 2004
s. 426-20 ......................................... ad. No. 95, 2004

Endnotes
s. 426-25 ......................................... ad. No. 95, 2004

s. 426-30 ......................................... ad. No. 95, 2004
s. 426-35 ......................................... ad. No. 95, 2004
s. 426-40 ......................................... ad. No. 95, 2004
am. Nos. 12 and 169, 2012
s. 426-45 ......................................... ad. No. 95, 2004
s. 426-50 ......................................... ad. No. 95, 2004
s. 426-55 ......................................... ad. No. 95, 2004
am No 141, 2011; No 12, 2012; No 169, 2012; No 70, 2015
s. 426-60 ......................................... ad. No. 95, 2004
Subdivision 426-C
Subdivision 426-C heading ............ rs No 69, 2020
s 426-65 .......................................... ad No 95, 2004
am No 145, 2010; No 41, 2011; No 12, 2012; No 169, 2012;
No 124, 2013; No 69, 2020
Link note to s. 426-65..................... ad. No. 95, 2004 (as rep. by No. 58, 2006)
Subdivision 426-D
Subdivision 426-D heading ............ rs No 147, 2011; No 52, 2024
Subdivision 426-D.......................... ad. No. 88, 2009
s 426-100 ........................................ ad No 88, 2009
am No 147, 2011
rs No 52, 2024
Group heading to s. 426-102 .......... ad. No. 147, 2011
s. 426-102 ....................................... ad. No. 147, 2011
am No 88, 2013
s. 426-103 ....................................... ad. No. 147, 2011
s 426-104 ........................................ ad No 147, 2011
am No 147, 2011; No 69, 2020
s. 426-105 ....................................... ad. No. 88, 2009
s. 426-110 ....................................... ad. No. 88, 2009
am. No. 147, 2011

Endnotes
s 426-115 ........................................ ad No 88, 2009

am No 88, 2009; No 69, 2020
Group heading to s 426-117 ........... ad No 52, 2024
s 426-117 ........................................ ad No 52, 2024
s 426-118 ........................................ ad No 52, 2024
s 426-119 ........................................ ad No 52, 2024
s 426-120 ........................................ ad No 88, 2009
am No 147, 2011; No 76, 2023; No 52, 2024
s 426-125 ........................................ ad No 88, 2009
am No 147, 2011; No 52, 2024
s 426-130 ........................................ ad No 88, 2009
am No 147, 2011; No 52, 2024
s 426-135 ........................................ ad No 88, 2009
am No 147, 2011; No 52, 2024
s. 426-140 ....................................... ad. No. 88, 2009
s. 426-145 ....................................... ad. No. 88, 2009
s 426-150 ........................................ ad No 88, 2009
am No 147, 2011; No 52, 2024
s 426-155 ........................................ ad No 88, 2009
am No 147, 2011; No 52, 2024
s 426-160 ........................................ ad No 88, 2009
am No 147, 2011; No 52, 2024
s 426-165 ........................................ ad No 88, 2009
am No 56, 2010; No 147, 2011; No 52, 2024
rs No 52, 2024
s 426-170 ........................................ ad No 147, 2011
rs No 52, 2024
Subdivision 426-E
Subdivision 426-E .......................... ad No 52, 2024

Endnotes
s 426-175 ........................................ ad No 52, 2024

s 426-180 ........................................ ad No 52, 2024
s 426-185 ........................................ ad No 52, 2024
s 426-190 ........................................ ad No 52, 2024
s 426-195 ........................................ ad No 52, 2024
s 426-200 ........................................ ad No 52, 2024
Part 5-45
Part 5-45 ......................................... ad. No. 179, 1999
Division 444
Division 444 ................................... rs. No. 73, 2006
s. 444-1 ........................................... ad. No. 73, 2006
am. No. 14, 2012
Subdivision 444-A
s. 444-5 ........................................... ad. No. 179, 1999
rs. No. 73, 2006
am. No. 14, 2012; No 96, 2014
s. 444-10 ......................................... ad. No. 179, 1999
rs. No. 73, 2006
am. No. 14, 2012; No. 180, 2012; No 96, 2014
s. 444-15 ......................................... ad. No. 179, 1999
rs. No. 73, 2006
am. No. 14, 2012
rs. No. 180, 2012
am No 96, 2014
Subdivision 444-B
s 444-30 .......................................... ad No 73, 2006
am No 14, 2012; No 96, 2014; No 37, 2024

Endnotes
Subdivision 444-C
s. 444-50 ......................................... ad. No. 73, 2006
Subdivision 444-D
s. 444-70 ......................................... ad. No. 73, 2006
am. No. 118, 2009; No. 14, 2012; No 96, 2014
Subdivision 444-E
s. 444-80 ......................................... ad. No. 73, 2006
am. No. 74, 2010
s. 444-85 ......................................... ad. No. 73, 2006
s. 444-90 ......................................... ad. No. 73, 2006
am. No. 74, 2010
Subdivision 444-F
Subdivision 444-F........................... ad No 14, 2012
rep No 96, 2014
ad No 37, 2024
s 444-120 ........................................ ad No 14, 2012
rep No 96, 2014
ad No 37, 2024
Division 446
Division 446 ................................... ad No 101, 2006
s 446-1 ............................................ ad No 101, 2006
s 446-5 ............................................ ad No 101, 2006
am No 101, 2006; No 133, 2009; No 12, 2012; No 64, 2020
Part 5-100
Part 5-100 ....................................... ad No 90, 2010
Division 850
Subdivision 850-A
s 850-100 ........................................ ad No 90, 2010
am No 46, 2011; No 12, 2012; No 25, 2018
Division 990
Division 990 ................................... ad No 81, 2016

Endnotes
Subdivision 990-A
s 990-5 ............................................ ad No 81, 2016

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Taxation Administration Act 1953

Compilation No. 209

Compilation date: 1 July 2024

Registered: 17 July 2024

This compilation is in 4 volumes

Volume 1: sections 1–18

Prepared by the Office of Parliamentary Counsel, Canberra

Authorised Version C2024C00292 registered 17/07/2024

Authorised Version C2024C00292 registered 17/07/2024

Taxation Administration Act 1953 i

Compilation No. 209 Compilation date: 01/07/2024 Registered: 17/07/2024

Authorised Version C2024C00292 registered 17/07/2024

Endnote 1—About the endnotes

Taxation Administration Act 1953 1

Compilation No. 209 Compilation date: 01/07/2024 Registered: 17/07/2024

Authorised Version C2024C00292 registered 17/07/2024

Endnote 1—About the endnotes

can be given effect as intended, then the misdescribed amendment can be

2 Taxation Administration Act 1953

Compilation No. 209 Compilation date: 01/07/2024 Registered: 17/07/2024

Authorised Version C2024C00292 registered 17/07/2024

Endnote 2—Abbreviation key

Endnote 2—Abbreviation key

ad = added or inserted o = order(s)

Taxation Administration Act 1953 3

Compilation No. 209 Compilation date: 01/07/2024 Registered: 17/07/2024

Authorised Version C2024C00292 registered 17/07/2024

Endnote 3—Legislation history

Endnote 3—Legislation history

Act Number Assent Commencement Application,

Taxation Administration 1, 1953 4 Mar 1953 1 Apr 1953

4 Taxation Administration Act 1953

Compilation No. 209 Compilation date: 01/07/2024 Registered: 17/07/2024

Authorised Version C2024C00292 registered 17/07/2024

Endnote 3—Legislation history

Act Number Assent Commencement Application,

Salaries Act 1968 120, 1968 2 Dec 1968 2 Dec 1968 s. 2

Taxation Administration Act 1953 5

Compilation No. 209 Compilation date: 01/07/2024 Registered: 17/07/2024

Authorised Version C2024C00292 registered 17/07/2024

Endnote 3—Legislation history

Act Number Assent Commencement Application,

Trust Recoupment Tax 4, 1985 24 Mar 1985 5 Apr 1985 (see s. 2) —

6 Taxation Administration Act 1953

Compilation No. 209 Compilation date: 01/07/2024 Registered: 17/07/2024

Authorised Version C2024C00292 registered 17/07/2024

Endnote 3—Legislation history

Act Number Assent Commencement Application,

Taxation Administration Act 1953 7

Compilation No. 209 Compilation date: 01/07/2024 Registered: 17/07/2024

Authorised Version C2024C00292 registered 17/07/2024

Endnote 3—Legislation history

Act Number Assent Commencement Application,

Taxation Administration 144, 1986 9 Dec 1986 9 Dec 1986 —

8 Taxation Administration Act 1953

Compilation No. 209 Compilation date: 01/07/2024 Registered: 17/07/2024

Authorised Version C2024C00292 registered 17/07/2024

Endnote 3—Legislation history

Act Number Assent Commencement Application,

Taxation Laws 138, 1987 18 Dec 1987 s. 6 and Parts IV, V —