• Legal database
Legal database
House of Representatives

New Business Tax System (Miscellaneous) Bill (No. 2) 2000

New Business Tax System (Miscellaneous) Act (No. 2) 2000

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)

Index

Schedule 1: Company losses and bad debts

Bill reference Paragraph No.
Item 1, section 112-97, new item 12A 1.174
Item 2, subsection 165-12(2) (note); item 19, subsection 165-123(2) (note) 2.54
Item 3, subsection 165-12(7); item 5, subsection 165-37(4); item 15, subsection 165-115C(4); item 20, subsection 165-123(7) 2.26
Item 3, subsection 165-12(8); item 5, subsection 165-37(5); item 15, subsection 165-115C(5); item 20, subsection 165-123(8) 2.32
Item 4, subsection 165-37(3); sub-item 68(2) 2.54
Item 6, section 165-115 2.60
Item 7, paragraph 165-115A(1)(c); item 8, subsection 165-115A(1D) 2.66
Item 7, paragraph 165-115A(1)(d) 2.62
Item 8, paragraph 165-115A(1A)(b) 2.74
Item 8, section 165-115A(1B) 2.63
Item 8, section 165-115A(1C) 2.63
Item 9, paragraph 165-115A(2)(a) 2.50
Item 9, subsection 165-115A(2A) 2.31
Item 11, subsection 165-115B(1); item 12, subsection 165-115B (2); item 13, subsection 165-115B(5) and (6); item 14, subsection 165-115B(8); item 15, subsection 165-115BB(2) 2.69
Item 12, subsection 165-115B(2) 2.81
Item 14, subsection 165-115B(7); item 15, subsection 165-115BB(1) 2.70
Item 15, sections 165-115C and 165-115D 2.80
Item 15, subsection 165-115BA(1) to (3) 2.67
Item 15, subsections 165-115BA(4) and (5) 2.68
Item 16, section 165-115E 2.73
Item 17, subsection 165-115F(7) 2.61
Item 17, subsections 165-115F(5) and (6) 2.65
Item 18, Section 165-115E of Subdivision 165-CC 1.111
Item 18, paragraph 165-115K(1)(c) 1.62
Item 18, paragraph 165-115R(4)(a) 1.88
Item 18, paragraph 165-115R(4)(b) 1.89
Item 18, paragraph 165-115S(4) 1.92
Item 18, paragraph 165-115X(1)(c) 1.128
Item 18, paragraph 165-115ZB(3)(b) 1.153
Item 18, paragraph 165-115ZB(6)(f) 1.160, Example 1.15
Item 18, paragraphs 165-115P(1)(a) or 165-115Q(1)(a) 1.75
Item 18, paragraphs 165-115P(1)(b) and 165-115Q(1)(b) 1.76
Item 18, paragraphs 165-115X(1)(a) and (b) 1.127
Item 18, section 165-115F of Subdivision 165-CC 1.104
Item 18, section 165-115J 1.37
Item 18, section 165-115L 1.67
Item 18, section 165-115M 1.71
Item 18, section 165-115N 1.72
Item 18, section 165-115Q 1.64
Item 18, section 165-115R 1.84
Item 18, section 165-115T 1.99
Item 18, section 165-115U 1.111
Item 18, section 165-115X(3) and (4) 1.132
Item 18, section 165-115ZA 1.140
Item 18, section 165-115ZB 1.140
Item 18, section 165-115ZC(5) 1.165
Item 18, sections 165-115R and 165-115S 1.82
Item 18, sections 165-115V(2) and 165-115W(2) 1.108
Item 18, sections 165-115X and 165-115Y 1.118
Item 18, subsection 115-165S(2) 1.90
Item 18, subsection 165-115 ZA(9) 1A.14
Item 18, subsection 165-115 ZB(2) 1.151
Item 18, subsection 165-115K(1) 1.61
Item 18, subsection 165-115K(4) 1.70. 1.42
Item 18, subsection 165-115K(5) 1.60. 1.59
Item 18, subsection 165-115R(2) 1.85
Item 18, subsection 165-115R(3) 1.86
Item 18, subsection 165-115S(3) 1.91
Item 18, subsection 165-115U(1), step 1 1.113
Item 18, subsection 165-115U(1), step 2 1.114
Item 18, subsection 165-115U(1), steps 3 and 4 1.115
Item 18, subsection 165-115U(1) 1.110
Item 18, subsection 165-115U(2) 1.116
Item 18, subsection 165-115V(8) 1.102, 1.104
Item 18, subsection 165-115W(1) 1.107
Item 18, subsection 165-115X(2) 1.130
Item 18, subsection 165-115X(3) 1.131
Item 18, subsection 165-115Y(3) 1.137
Item 18, subsection 165-115Y(4) and (5) 1.138
Item 18, subsection 165-115Z(1) 1.123
Item 18, subsection 165-115Z(2) 1.126
Item 18, subsection 165-115ZA(10) 1A.18
Item 18, subsection 165-115ZA(2) 1.144
Item 18, subsection 165-115ZA(3) 1.141
Item 18, subsection 165-115ZA(5) 1.143, 1A.1
Item 18, subsection 165-115ZA(6) 1A.2
Item 18, subsection 165-115ZA(7) 1A.3
Item 18, subsection 165-115ZA(9) 1A.12
Item 18, subsection 165-115ZB (3) 1.152
Item 18, subsection 165-115ZB(2) 1.149
Item 18, subsection 165-115ZB(4) 1.141, 1.153
Item 18, subsection 165-115ZB(5) 1.155
Item 18, subsection 165-115ZB(6) 1.156, 1.158
Item 18, subsection 165-115ZB(7) 1.159
Item 18, subsection 165-115ZC(2) and subsection 165-115ZC(3) 1.163
Item 18, subsection 165-115ZC(5) 1.166
Item 18, subsection 165-115ZC(6) 1.167
Item 18, subsection 165-115ZC(7) 1.168
Item 18, subsection 165-115ZC(8) 1.169
Item 18, subsections 165-115P(1) and 165-115Q(1) 1.74
Item 18, subsections 165-115P(3) and 115Q(3) 1.75
Item 18, subsections 165-115P(3) and 165-115Q(3) 1.77
Item 18, subsections 165-115P(4) and 165-115Q(4) 1.77, 1.78
Item 18, subsections 165-115P(5) and 165-115Q(5) 1.78
Item 18, subsections 165-115P(6) and 165-115Q(6) 1.79
Item 18, subsections 165-115R(5) and 165-115S(5) 1.93
Item 18, subsections 165-115R(6) and 165-115S(6) 1.96
Item 18, subsections 165-115V(6) and (7) 1.109
Item 18, subsections 165-115X(3) and (4) and 165-115Y(4) and (5) 1.50
Item 18, subsections 165-115X(5) and 165-115Y(6) 1.45
Item 18, subsections 165-115X(6) and 165-115Y(7) 1.46
Item 18, subsections 165-115X(7) and 165-115Y(8) 1.45
Item 18, subsections 165-115Y(1) and 165-115Y(2) 1.136
Item 18, subsections 165-115ZA(5) and (6) 1.66
Item 18, subsections 165-115ZB(3) and 165-115ZB(6) 1.147
Item 18, subsections 165-115ZC(2) and 165-115ZC(4) 1.161
Item 21, subsection 165-150(2) 2.52
Item 21, subsections 165-150(2), 165-155(2) and 165-160(2) 2.52
Item 21, subsections 165-155(1) and 165-160(1) 2.52
Item 22, subsection 165-165(1) 2.10
Item 22, subsections 165-165(2) to (6) 2.16
Item 22, subsections 165-165(3) and (5) 2.13
Item 23, Heading to section 165-200; Item 25, section 165-200 2.37
Item 25, subsection 165-200(2) 2.38
Item 26, subsection 165-215(2) and (3); item 27, subsection 165-215(5); item 28, subsection 165-230(2) and (3) 2.57
Item 30, paragraph 166-80(3)(a) 2.45
Item 30, paragraph 166-85(2)(a) and subsection 166-85(5) 2.76
Item 30, section 166-80 2.45, 2.76
Item 30, section 166-90 and subsection 166-85(5), paragraph 166-85(2)(a) 2.48
Item 30, section 166-90 2.41, 2.76
Item 30, subsection 165-85(2) 2.47
Item 30, subsection 166-170(9) 2.35
Item 30, subsection 166-80(2) and (3) 2.44
Item 30, subsections 166-80(1) and 166-85(1) to (3) 2.76
Item 30, subsections 166-85(1) to (3) 2.46
Item 31, subsections 166-145(2) to (4); item 32, section 166-150; item 35, paragraph 166-265(1)(a); item 36, subsections 166-265(2) and (3) 2.53
Item 33, section 166-165 2.55
Item 34, subsection 166-170(1) and (2) 2.19
Item 34, subsection 166-170(3) to (6) 2.22
Items 37, 43, 48 and 54, paragraphs 170-210(3)(aa), 170-215(3)(aa), 170-220(3)(aa) and 170-225(3)(aa) 3.11
Items 38 and 49, paragraphs 170-210(3)(ba) and 170-220(3)(ba) 1.173
Items 38 and 49, paragraphs 170-210-(3)(ba) and 170-220(3)(aa) 3.12
Items 39 and 50, subsections 170-210(3A) and 170-220(3A) 3.17, 3.19
Item 39 and 50, subsections 170-210(3B) and 170-220(3B) 3.26
Item 40, section 170-210 notes 3.40
Items 41, 42, 52, 53, paragraphs 170-215(1)(h), 170-225(1)(g), 170-215(2)(h) and 170-225(2)(h) 3.32
Items 43 and 54, paragraph 170-215(3)(ab) and paragraph 170-225(3)(ab) 3.33
Items 44 and 55, subsections 170-215(4A) and 170-225(4A) 3.37
Items 45 and 52, sections 170-215 note and 170-220 note 3 3.41
Items 46 and 47, subsections 170-220(1), 170-220(2) and 170-220(3) 3.8
Items 56 and 57, paragraphs 170-260(4)(a) and 170-265(3)(a) 4.10
Items 56, 59, 62, 64 and 65, subparagraphs 170-255(1)(b)(ii) and (iii), paragraphs 170-275(1)(c), subsection 170-280(1) and 170-280(3) 4.12
Items 57, 58, subparagraph 170-255(1)(d)(v) 4.7
Items 60 and 61, existing subsection 170-260(4) and paragraph 170-265(3)(a) 4.09
Item 64, paragraph 170-280(1)(b) 4.16
Item 64, paragraph 170-280(1)(c) 4.16
Item 64, paragraph 170-280(1)(d) 4.16
Item 64, subsection 170-280(1) 4.14
Item 64, subsection 170-280(1A) 4.20
Item 64 4.15
Item 66, subsection 170(10AA) of the ITAA 1936 1.145
Item 67, paragraph 427(ba) 2.77
Item 67, proposed paragraph 427(ba) of the ITAA 1936 1.54
Subitem 68(1) 2.85
Subitem 68(2) 2.83
Subitem 68(2) 2.89
Subitem 68(4) 3.42
Subitem 68(5) 3.43
Subitem 68(3) 2.84, 2.85
Subitem 68(6) 4.21

Schedule 2: Life insurance companies

Bill reference Paragraph No.
Item 4, subsection 26AH(6) 5.208
Item 5, paragraph 26AH(7)(b) 5.206
Item 6, subsection 70B(2A) 5.212
Item 7, subsection 92(2A) 5.214
Items 8, 10 and 11, subsection 110(1) 5.222
Item 9, subsection 110(1) 5.220
Items 12 and 23, section 110A 5.236
Items 13 and 14, section 116CB 5.219
Item 15, section 116CD 5.225
Items 16, 18 and 19, subsection 116E(1) 5.232
Item 17, subsection 116E(1) 5.231
Items 20 and 21, section 116GA 5.230
Item 22, section 116GB 5.235
Item 23 5.237
Item 24, section 121 5.238
Items 25 and 26, section 160AAB 5.243
Item 32, subsection 281AA(1) 5.295
Item 32, subsection 281AA(2) 5.296
Item 38, subsection 267(1) 5.245
Item 39, subsection 267(1) 5.247
Item 43, section 273J 5.257
Item 43, section 273K 5.259
Item 43, subsection 273A(1) 5.245, 5.247
Item 43, subsection 273A(2) 5.249
Item 43, subsection 273A(3) 5.250
Item 43, subsection 273A(4) 5.251
Item 43, subsection 273A(5) 5.252
Item 43, subsection 273A(6) 5.253
Item 43, subsection 273A(7) 5.254
Item 43, subsection 273C(1) 5.262, 5.263
Item 43, subsection 273C(2) 5.265, 5.266
Item 43, subsection 273C(3) 5.264
Item 43, subsection 273C(4) 5.267
Item 43, subsection 273D(1) 5.269, 5.270
Item 43, subsection 273D(2) 5.271
Item 43, subsection 273D(3) 5.272
Item 43, subsection 273D(4) 5.273
Item 43, subsection 273D(6) 5.275
Item 43, subsection 273G(1) 5.278
Item 43, subsection 273G(2) 5.281
Item 43, subsection 273G(3) 5.283
Item 43, subsection 273H(1) 5.284
Item 43, subsection 273H(2) 5.285
Item 43, subsection 273H(3) 5.286
Item 43, subsection 273H(4) 5.287
Item 43, subsection 273H(5) 5.288
Item 43, subsection 273H(6) 5.289
Item 43, subsection 273H(7) 5.290
Item 43, subsection 273H(8) 5.291
Item 43, section 273B 5.261
Item 43, section 273E 5.276
Item 43, section 273F 5.277
Items 44 and 45, subsection 275(2A) 5.316
Items 46 and 47, subsections 275(7), (8) and (9) 5.316
Item 48, subsection 279E(3) 5.300
Item 49, subsection 281A(1) 5.292
Item 49, subsection 281A(2) 5.293
Item 49, subsection 281A(3) 5.294
Item 49, subsection 281B(1) 5.297
Item 49, subsection 281B(2) 5.298
Item 50, section 283 5.303
Item 51, subsection 296A(1) 5.304
Item 51, subsection 296A(2) 5.305
Item 51, subsection 296A(3) 5.306
Item 51, subsection 296AA(1) 5.307
Item 51, subsection 296AA(2) 5.308
Item 51, subsection 296B(1) 5.309
Item 51, subsection 296B(2) 5.310
Item 52, section 297B 5.248, 5.311
Item 52, section 297BA 5.313
Items 55 to 60, sections 317 and 446 5.317
Items 66 and 69, sections 50-20 and 50-72 5.318
Items 66, 67 and 70 5.319
Item 71, section 102-3 5.162
Item 74 and 75, section 110-25 5.163
Items 77 to 79, section 114-5, section 115-10 and section 115-100 5.161
Item 78, section 115-10 5.164
Item 79, section 115-100 5.165
Item 81, section 118-315 5.45
Item 81, section 118-320 5.246
Item 82, section 118-355 5.248
Item 84, Division 320 5.26
Item 84, paragraph 320-170(7)(b) 5.32
Item 84, section 320-1 5.29
Item 84, section 320-100 5.93
Item 84, section 320-110 5.102
Item 84, section 320-115 5.103
Item 84, section 320-120 5.106
Item 84, section 320-125 5.158
Item 84, section 320-135 5.104
Item 84, section 320-140 5.105
Item 84, section 320-145 5.107
Item 84, section 320-15 5.31
Item 84, section 320-155 5.112
Item 84, section 320-160 5.113, 5.116
Item 84, section 320-175 5.131
Item 84, section 320-190 5.145
Item 84, section 320-20 5.39
Item 84, section 320-215 5.166
Item 84, section 320-225 5.167
Item 84, section 320-230 5.179
Item 84, section 320-25 5.40
Item 84, section 320-30 5.43
Item 84, section 320-35 5.45
Item 84, section 320-40 5.52
Item 84, section 320-45 5.159
Item 84, section 320-5 5.30
Item 84, section 320-55 5.56
Item 84, section 320-60 5.57
Item 84, section 320-65 5.58
Item 84, section 320-70 5.64
Item 84, section 320-75 5.67
Item 84, section 320-80 5.73
Item 84, section 320-85 5.77
Item 84, section 320-90 5.91
Item 84, section 320-95 5.92
Item 84, subsection 320-105(1) 5.97
Item 84, subsection 320-105(2) 5.99
Item 84, subsection 320-15 5.32
Item 84, subsection 320-170(1) and (6) 5.118
Item 84, subsection 320-170(2) 5.119
Item 84, subsection 320-170(3) 5.120
Item 84, subsection 320-170(4) 5.122
Item 84, subsection 320-170(5) 5.123
Item 84, subsection 320-170(7) 5.124
Item 84, subsection 320-180(1) 5.132
Item 84, subsection 320-180(2) 5.134
Item 84, subsection 320-180(3) 5.133
Item 84, subsection 320-180(4) 5.135
Item 84, subsection 320-185(1) 5.137
Item 84, subsection 320-185(2) 5.138
Item 84, subsection 320-185(3) 5.139
Item 84, subsection 320-195(1) 5.147, 5.184
Item 84, subsection 320-195(2) 5.149
Item 84, subsection 320-195(3) 5.150
Item 84, subsection 320-195(4) 5.152
Item 84, subsection 320-200(1) 5.154
Item 84, subsection 320-200(2) 5.154
Item 84, subsection 320-200(3) 5.155
Item 84, subsection 320-205(2) 5.157
Item 84, subsection 320-225(2) 5.170
Item 84, subsection 320-225(3) 5.171
Item 84, subsection 320-225(4) 5.172
Item 84, subsection 320-225(5) 5.174
Item 84, subsection 320-225(6) 5.175
Item 84, subsection 320-235(1) 5.180
Item 84, subsection 320-235(2) 5.182
Item 84, subsection 320-235(3) 5.181
Item 84, subsection 320-235(4) 5.183
Item 84, subsection 320-240(1) 5.185
Item 84, subsection 320-240(2) 5.186
Item 84, subsection 320-240(3) 5.187
Item 84, subsection 320-245(2) 5.189
Item 84, subsection 320-245(3) 5.190
Item 84, subsection 320-250(1) 5.192
Item 84, subsection 320-250(2) 5.193
Item 84, subsection 320-250(3) 5.195
Item 84, subsection 320-255(1) 5.196
Item 84, subsection 320-255(2) 5.197
Item 84, subsection 320-255(3) 5.198
Item 84, subsection 320-255(4) 5.199
Item 84, subsection 320-255(5) 5.200
Item 84, subsection 320-255(6) 5.201
Item 84, subsection 320-255(7) 5.202
Item 84, subsection 320-255(8) 5.203
Item 84, subsection 320-80(2) 5.74
Item 84, subsection 320-80(3) 5.76
Item 84, subsection 320-85(2) 5.80
Item 84, subsection 320-85(3) 5.83
Item 84, subsection 320-85(4) 5.81
Item 84, subsections 320-205(1), (3) and (4) 5.156
Items 85 and 86, sections 110-25 and 114-5 of the Transitional Provisions Act 5.223, 5.233
Item 86, section 115-10 of the Transitional Provisions Act 5.224, 5.234
Item 86, section 320-170 of the Transitional Provisions Act 5.125
Item 86, section 320-175 of the Transitional Provisions Act 5.127
Item 86, section 320-230 of the Transitional Provisions Act 5.177
Item 86, section 320-5 of the Transitional Provisions Act 5.130
Item 87, section 320-85 of the Transitional Provisions Act 5.84
Item 87, section 320-225 of the Transitional Provisions Act 5.176
Item 111, section 23A of the Income Tax Rates Act 1986 5.323
Item 111, subsections 23B(2) and (3) of the Income Tax Rates Act 1986 5.326
Item 111, subsections 23B(4) and (5) of the Income Tax Rates Act 1986 5.329
Item 111, subsections 23C(2) and (3) of the Income Tax Rates Act 1986 5.331
Item 111, subsections 23C(4) and (5) of the Income Tax Rates Act 1986 5.334
Items 112 and 113, subsections 23C(4) and (5) of the Income Tax Rates Act 1986 5.335
Item 114, subsection 45-120(2A) of the TAA 1953 5.337
Item 115, subsection 45-330(3) 5.339
Item 116, subsection 45-330(3) of the TAA 1953 5.338
Item 117, subsection 45-370(3) 5.340

Schedule 3, Part 1: Imputation - PAYG instalments

Bill reference Paragraph No.
Items 1 to 11 6.36
Item 12 section 160APBC 6.34
Item 12, paragraph 160APBB(2)(c) 6.11, 6.13, 6.14
Item 12, paragraphs 160APBB(2)(a) and (b) 6.10
Item 12, section 160APBD(3) 6.27
Item 12, section 160APBD 6.26, 7.30
Item 12, subsection 160APBB(1) 6.9
Item 12, subsection 160APBB(4) 6.21, 6.22
Item 12, subsection 160APBD(3) 7.31, 7.42
Item 12, subsections 160APBB(3) and (4) 6.15
Items 13 to 16 6.36
Item 17, section 160APME 6.7
Item 17, section 160APMF 6.32
Item 17, section 160APMG 6.8
Item 18, section 160APYBAA 6.24, 6.25
Item 18, section 160APYBAB 6.33
Items 19 to 28 6.36
Item 29 6.35

Schedule 3, Part 2: Imputation - life assurance companies

Bill reference Paragraph No.
Items 30 and 33, subsection 6(1) 7.102
Items 30 to 36, 40 to 42, 46 to 55, 57 to 59, 63, 68 and 70 7.121
Items 30 to 36, subsections 6(1) and 46(1) 7.104
Items 37 and 43, subsections 46(1A) and 46A(6A) 7.100
Items 38 and 44, subsections 46(6AA) and 46A(8AA) 7.103
Items 39 and 45, subsections 46(10) and 46A(17) 7.101
Item 54, section 160APA 7.12
Item 56, section 160APBE 7.17
Item 60, subsection 160APP(5) 7.108
Items 61 and 62, subsections 160APPA(9) and 160APQ(3) 7.109
Items 64 and 74 7.91
Items 64 to 66 and 74 7.95
Item 67, section 160APVJ 7.15, 7.44, 7.45, 7.57
Item 67, section 160APVK 7.19
Item 67, section 160APVL 7.21
Item 67, section 160APVM 7.22
Item 67, section 160APVN 7.47
Item 67, section 160APVO 7.23
Item 69, subsection 160AQCA(3) 7.110
Item 71, paragraph 160AQCCA(3A)(b) 7.80
Items 71 to 74. 7.83
Item 75, paragraph 160AQCNCD(3)(a) 7.62. 7.36
Item 75, paragraph 160AQCNCD(3)(b) 7.36
Item 75, section 160AQCNCB 7.57. 7.46. 7.18
Item 75, section 160AQCNCC 7.84. 7.24
Item 75, section 160AQCNCE 7.42
Item 75, section 160AQCNCF 7.82. 7.81
Item 75, section 160AQCNCG 7.59
Item 75, section 160AQCNCH 7.93. 7.92
Item 75, section 160AQCNCI 7.62
Item 75, section 160AQCNCJ 7.67
Item 75, subsection 160AQCNCC(3) 7.60
Item 75, subsection 160AQCNCD(1) 7.32
Item 75, subsection 160AQCNCD(2) 7.33
Item 75, subsections 160AQCNCC(1) and (2) 7.28
Item 75, subsections 160AQCNCC(4) and (5) 7.29
Item 77, subsection 160AQT(1C) 7.113
Items 78 to 82 7.122
Item 83, paragraph 160ASEP(1)(I) 7.116

Schedule 3, Part 3: Imputation - conversion of franking account balances

Bill reference Paragraph No.
Item 85, paragraph 160ATA(1)(aa) 8.16
Item 86, section 160ATC 8.14
Item 87, subparagraphs 160ATD(1)(b)(ii) and (iii) 8.22
Items 88 and 89 8.20
Item 90 8.53
Item 91, paragraph 160ATDA(1)(b) 8.47
Item 91, paragraph 160ATDA(2)(b) 8.55
Item 91, section 160ATDA 8.46
Item 91, subsection 160ATDA(2) 8.48
Item 92 8.24
Item 93, paragraphs 160ATF(1)(a) and (aa) 8.28
Item 94, paragraph 160ATF(2)(c), items 2 and 3 in the table 8.33
Item 95, subsection 160ATG(1) 8.35
Item 96, subsection 160ATH(3) 8.38
Item 97 8.53

Schedule 3, Part 4: Imputation - thresholds for franking credit trading rules

Bill reference Paragraph No.
Item 98, new section 160APHT 9.6
Item 99 9.9
Item 100 9.10

Schedule 4, CGT: Capital payments for trust interests

Bill reference Paragraph No.
Item 1 and 2 10.22
Item 3 10.22
Item 4, subsection 104-71(4) to (6) 10.15
Item 4, subsection 104-71(7) to (9) 10.17
Item 4, subsection 104-72 10.19
Item 4, subsections 104-71(1) to (3) 10.12
Item 5 10.21

Schedule 5: Script for scrip roll-over

Bill reference Paragraph No.
Item 1, subsection 104-25(5) 11.75
Item 2, subsection 104-230(10) 11.31
Item 3, section 112-53 11.76
Item 4, paragraphs 124-780(2)(a) and 124-781(2)(a) 11.19
Item 4, paragraph 124-780(2)(b) 11.21
Item 4, paragraphs 124-780(2)(c) and 124-781(2)(c) 11.22
Item 4, paragraph 124-780(3)(c) 11.26
Item 4, paragraphs 124-780(3)(d) and 124-781(3)(c) 11.44
Item 4, paragraphs 124-780(3)(e) and 124-781(3)(d) 11.45
Item 4, subsections 124-780(5) and 124-781(4) 11.60
Item 4, subsections 124-780(6) and 124-781(5) 11.59
Item 4, paragraph 124-781(2)(b) 11.21
Item 4, subsection 124-782(1) and subsections 124-783(1), (6) and (7) 11.37
Item 4, subsection 124-782(1) and subsections 124-783(3), (5), (9) and (10) 11.41
Item 4, section 124-784 11.47
Item 4, subsection 124-783 (4) and (5) 11.42
Item 4, subsection 124-783(2) 11.39
Item 4, subsection 124-783(8) 11.38
Item 4, subsection 124-784(3) 11.48
Item 5, subsections 124-790(1) 11.65
Item 6, repealed subsection 124-790(3) 11.66
Item 7, subsection 124-795(1) 11.27
Item 8, subsections 124-795(3) 11.63
Item 9, subsections 124-795(4) and (5) 11.52
Item 10, subsection 124-800(1) 11.67
Item 10, subsection 124-800(2) 11.31
Item 11, repealed section 124-805 11.77
Item 12, subsections 124-810(1) and (2) 11.78
Items 13 to 29, section 136-10 11.69
Item 30, section 136-25 11.70
Item 31 11.73
Items 32 and 33, subsections 396(3) and 406(3) 11.80
Subitem 34(1) 11.71
Subitem 34(2) 11.72

Schedule 6: Technical amendment relating to excess deductions for mining or exploration expenditure

Bill reference Paragraph No.
Item 1 2.82
Item 2 2.93

Schedule 7: PAYG instalments: anti-avoidance rules

Bill reference Paragraph No.
Item 1, Table item 17H 12.54
Item 2, subsection 45-5(1) 12.14
Item 2, subsection 45-5(2) 12.14
Item 2, subsection 45-5(5) 12.14
Item 2, subsection 45-5(6) 12.14
Item 2, subsections 45-5(3) and (4) 12.14
Item 3, paragraph 45-600(1)(c) 12.26
Item 3, paragraph 45-600(3)(a) 12.28
Item 3, paragraph 45-600(3)(b) 12.28
Item 3, paragraph 45-600(3)(c) 12.28
Item 3, paragraph 45-600(3)(f) 12.28
Item 3, paragraph 45-600(3)(g) 12.28
Item 3, paragraph 45-600(3)(i) 12.28
Item 3, paragraph 45-600(3)(j) 12.28
Item 3, paragraphs 45-600(3)(d) and (e) 12.28
Item 3, paragraphs 45-600(3)(h) 12.28
Item 3, section 45-610 12.35, 12.37
Item 3, section 45-630 12.43
Item 3, Subdivision 45-P 12.16
Item 3, subsection 45-595(1) 12.18
Item 3, subsection 45-595(2) 12.19
Item 3, subsection 45-595(3) 12.20
Item 3, subsection 45-600(1) 12.21
Item 3, subsection 45-600(2) 12.23
Item 3, subsection 45-600(4) 12.22
Item 3, subsection 45-605(1) 12.31
Item 3, subsection 45-605(2) 12.32
Item 3, subsection 45-605(3) and section 45-615 12.33
Item 3, subsection 45-605(4) 12.34
Item 3, subsection 45-620(3) 12.39
Item 3, subsection 45-620(4) 12.40
Item 3, subsection 45-625(1) 12.42
Item 3, subsection 45-625(2) 12.44
Item 3, subsection 45-625(3) 12.45
Item 3, subsection 45-625(4) 12.46
Item 3, subsection 45-635(4) 12.48
Item 3, subsection 45-640(1) 12.50
Item 3, subsection 45-640(2) 12.51
Item 3, subsections 45-620(1) and (2) 12.38
Item 3, subsections 45-635(1), (2) and (3) 12.47
Item 3, subsections 45-635(5), (6) and (7) 12.49

Schedule 8: Technical corrections relating to deducting prepayments

Bill reference Paragraph No.
Item 1 2.83
Items 2 and 4 2.84
Item 3 2.85
Items 5 to 7 2.86
Item 8 2.87
Items 9 and 10 2.88
Item 11 2.94

Schedule 9: Consequential amendments of Chapter 6 (to the Dictionary) of the ITAA 1997

Bill reference Paragraph No.
Item 2, subsection 995-1(1) 5.190
Item 3, subsection 995-1(1) 5.190
Item 11, subsection 995-1(1) 5.86
Item 12, subsection 995-1(1) 5.32, 5.94
Item 14, subsection 995-1(1) 5.70
Item 16, subsection 995-1(1) 5.85
Item 17, subsection 995-1(1) 5.61
Item 19, subsection 995-1(1) 5.141
Item 20, subsection 995-1(1) 5.142, 5.168
Item 27, subsection 995-1(1) 5.101
Item 29, subsection 995-1(1) 5.16
Item 30, subsection 995-1(1) 5.17
Item 31, subsection 995-1(1) 5.32
Item 33, subsection 995-1(1) 5.69
Item 34, subsection 995-1(1) 5.68
Item 35, subsection 995-1(1) 5.78
Item 40, subsection 995-1(1) 5.59
Item 41, subsection 995-1(1) 5.144
Item 47, subsection 995-1(1) 5.167
Item 48, subsection 995-1(1) 5.16
Item 51, subsection 995-1(1) 5.32
Item 53, subsection 995-1(1) 5.32
Item 60, subsection 995-1(1) 5.32, 5.98, 5.121
Item 61, subsection 995-1(1) 11.77
Item 62, subsection 995-1(1) 11.79
Item 72, subsection 995-1(1) 5.140


View full documentView full documentBack to top