Commencement
2 Commencement
Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Commencement information | ||
|---|---|---|
Column 1 | Column 2 | Column 3 |
Provision(s) | Commencement | Date/Details |
1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table | The day this Act receives the Royal Assent. | 29 March 2012 |
2. Schedule 1 | At the same time as the Minerals Resource Rent Tax Act 2012 commences. | 1 July 2012 |
3. Schedule 2, Part 1 | Immediately after the commencement of Part 1 of Schedule 1 to the Indirect Tax Laws Amendment (Assessment) Act 2012. | 1 July 2012 |
4. Schedule 2, Part 2 | At the same time as the Minerals Resource Rent Tax Act 2012 commences. However, the provision(s) do not commence at all if the Indirect Tax Laws Amendment (Assessment) Act 2012 receives the Royal Assent before 1 July 2012. | Does not commence |
5. Schedule 3, Part 1 | At the same time as the Minerals Resource Rent Tax Act 2012 commences. | 1 July 2012 |
6. Schedule 3, item 90 | Immediately after the commencement of Part 1 of Schedule 1 to the Indirect Tax Laws Amendment (Assessment) Act 2012. | 1 July 2012 |
7. Schedule 3, item 91 | At the same time as the Minerals Resource Rent Tax Act 2012 commences. However, if section 3 of the Clean Energy Act 2011 commences on 1 July 2012, the provision(s) commence immediately after that commencement. | 1 July 2012 |
8. Schedule 3, item 92 | The later of: (a) immediately after the commencement of the provision(s) covered by table item 2; and (b) at the same time as section 3 of the Clean Energy Act 2011 commences. However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur. | 1 July 2012 (paragraph (a) applies) |
9. Schedule 4 | At the same time as the Minerals Resource Rent Tax Act 2012 commences. | 1 July 2012 |
This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.
Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.
This Act’s bill:Explanatory memorandumSecond reading speech
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