eg: The day this Act receives the Royal Assent. However, the provisions do not commence at all if the XYZ Act 2015 does not receive the Royal Assent before 30 June 2015. Not to commence unless The provisions do not See paragraph 72. other Acts have commence at all unless all of This is in fact a special case the following Acts have commenced (the GST of a conditional provision) commenced [on or before commencement, and be [specified day], in which case drafted as an ordinary they commence immediately conditional commencement. after the last of those Acts to However, this form commence: emphasises the restrictions (a) [first Act]; on commencement, and may (b) [second Act]; sometimes be required for (c) etc. presentational reasons. [As for a single conditional See paragraphs 63 to 70 and commencement, but using a 115 to 118. Conditional (only one of 2 or more provisions separate row for each of the commences) alternative provisions]. The previous standard The 1 January, 1 April, Standard commencement for commencement was the day of amendments to tax legislation 1 July or 1 October to occur Royal Assent commencement. administered by Treasury after the day this Act receives This has now been replaced by the new standard the Royal Assent. commencement of the start of the first quarter following Royal Assent. Other commencements remain unchanged, unless they include a Royal Assent element. Standard provisions for instruments The following table sets out the standard provisions to be used for particular kinds of commencements for instruments. These are available using the AltC macro. The head drafter’s approval must be obtained if you need to include a provision that is not based on one of the standard forms. Kind of commencement Words to be used in column Comments 2 of the commencement table
eg: The day this Act receives the Royal Assent. However, the provisions do not commence at all if the XYZ Act 2015 does not receive the Royal Assent before 30 June 2015. Not to commence unless other Acts have commenced (the GST provision) The provisions do not commence at all unless all of the following Acts have commenced [on or before [specified day], in which case they commence immediately after the last of those Acts to commence: (a) [first Act]; (b) [second Act]; (c) etc. See paragraph 72. This is in fact a special case of a conditional commencement, and be drafted as an ordinary conditional commencement. However, this form emphasises the restrictions on commencement, and may sometimes be required for presentational reasons. Conditional (only one of 2 or more provisions commences) [As for a single conditional commencement, but using a separate row for each of the alternative provisions]. See paragraphs 63 to 70 and 115 to 118. Standard commencement for amendments to tax legislation administered by Treasury The 1 January, 1 April, 1 July or 1 October to occur after the day this Act receives the Royal Assent. The previous standard commencement was the day of Royal Assent commencement. This has now been replaced by the new standard commencement of the start of the first quarter following Royal Assent. Other commencements remain unchanged, unless they include a Royal Assent element. Standard provisions for instruments The following table sets out the standard provisions to be used for particular kinds of commencements for instruments. These are available using the AltC macro. The head drafter’s approval must be obtained if you need to include a provision that is not based on one of the standard forms. Kind of commencement Words to be used in column 2 of the commencement table Comments
s06rd372.v69.docx