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

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

Revised Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)
This Memorandum takes account of amendments made by the House of Representatives to this Bill as introduced.

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) 1.42, 1.70
Item 18, subsection 165-115K(5) 1.59, 1.60
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, 65 and 65A, 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(4A) and 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 5, paragraph 26AH(7)(b) 5.213
Item 6, subsection 70B(2A) 5.219
Item 6A, subsection 26AH(6) 5.215
Item 7, subsection 92(2A) 5.221
Items 8, 10 and 11, subsection 110(1) 5.229
Item 9, subsection 110(1) 5.227
Items 12 and 23, section 110A 5.243
Items 13 and 14, section 116CB 5.226
Item 15, section 116CD 5.232
Items 16, 18 and 19, subsection 116E(1) 5.239
Item 17, subsection 116E(1) 5.239
Items 20 and 21, section 116GA 5.237
Item 22, section 116GB 5.242
Item 23 5.244
Item 24, section 121 5.245
Items 25 and 26, section 160AAB 5.250
Item 33, subsection 267(1) 5.286
Item 38, subsection 267(1) 5.252
Item 39, subsection 267(1) 5.254
Item 43, subsection 273A(1) and (1A) 5.252, 5.254
Item 43, subsection 273A(2) 5.256
Item 43, subsection 273A(3) 5.257
Item 43, subsection 273A(4) 5.258
Item 43, subsection 273A(5) 5.260
Item 43, subsection 273A(6) 5.261
Item 43, subsection 273A(7) 5.262
Item 43, section 273B 5.269
Item 43, subsection 273C(1) 5.270, 5.271
Item 43, subsection 273C(2) 5.273, 5.274
Item 43, subsection 273C(3) 5.272
Item 43, subsection 273C(4) 5.275
Item 43, subsection 273D(1) 5.277, 5.278
Item 43, subsection 273D(2) 5.279
Item 43, subsection 273D(3) 5.280
Item 43, subsection 273D(4) 5.281
Item 43, subsection 273D(5) 5.282
Item 43, subsection 273D(6) 5.283
Item 43, section 273E 5.284
Item 43, section 273F 5.285
Item 43, subsection 273G(1) 5.288
Item 43, subsection 273G(2) 5.289
Item 43, subsection 273G(3) 5.291
Item 43, subsection 273G(4) 5.292
Item 43, subsection 273H(1) 5.293
Item 43, subsection 273H(2) 5.294
Item 43, subsection 273H(3) 5.295
Item 43, subsection 273H(4) 5.296
Item 43, subsection 273H(5) 5.297
Item 43, subsection 273H(6) 5.298
Item 43, subsection 273H(7) 5.299
Item 43, subsection 273H(8) 5.300
Item 43, section 273J 5.265
Item 43, section 273K 5.267
Items 44 and 45, subsection 275(2A) 5.334
Items 46 and 47, subsections 275(7), (8) and (9) 5.334
Item 48, subsection 279E(3) 5.308
Item 49, subsection 281A(1) 5.301
Item 49, subsection 281A(2) 5.302
Item 49, subsection 281A(3) 5.303
Item 49 subsections 281A(4) and (5) of the ITAA 1936 5.312
Item 49, subsection 281AA(1) 5.304
Item 49, subsection 281AA(2) 5.305
Item 49 subsections 281AA(3) and (4) of the ITAA 1936 5.313
Item 49, subsection 281B(1) 5.306
Item 49, subsection 281B(2) 5.307
Item 49A, section 282C of the ITAA 1936 5.317
Item 50, section 283 5.320
Item 51, subsection 296A(1) 5.321
Item 51, subsection 296A(2) 5.322
Item 51, subsection 296A(3) 5.323
Item 51, subsection 296AA(1) 5.324
Item 51, subsection 296AA(2) 5.325
Item 51, subsection 296B(1) 5.326
Item 51, subsection 296B(2) 5.327
Item 52, section 297B 5.255, 5.328
Item 52, section 297BA 5.331
Items 55 to 60, sections 317 and 446 5.335
Items 66 and 69, sections 50-20 and 50-72 5.336
Items 66, 67 and 70 5.337
Item 71, section 102-3 5.167
Item 74 and 75, section 110-25 5.168
Items 77 to 79, section 114-5, section 115-10 and section 115-100 5.166
Item 78, section 115-10 5.169
Item 79, section 115-100 5.170
Items 79A, 79B and 83A, subsection 118-300(1) and subparagraph 152-20(2)(b)(v) of the ITAA 1997 5.338
Item 81, section 118-315 5.45
Item 81, section 118-320 5.253
Item 82, section 118-355 5.255
Item 84, Division 320 5.26
Item 84, section 320-1 5.29
Item 84, section 320-5 5.30
Item 84, section 320-15 5.31, 5.32
Item 84, section 320-20 5.39
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 5.164
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, subsection 320-80(2) 5.74
Item 84, subsection 320-80(3) 5.76
Item 84, section 320-85 5.77
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 section 320-87 5.93
Item 84, section 320-90 5.95
Item 84, section 320-95 5.96
Item 84, section 320-100 5.97
Item 84, subsection 320-105(1) 5.101
Item 84, subsection 320-105(2) 5.103
Item 84, section 320-110 5.106
Item 84, section 320-115 5.107
Item 84, section 320-120 5.110
Item 84, section 320-125 5.163
Item 84, section 320-135 5.108
Item 84, section 320-140 5.109
Item 84, section 320-145 5.107, 5.111
Item 84, section 320-155 5.116
Item 84, section 320-160 5.117, 5.120
Item 84, subsections 320-170(1), (1A) and (6) 5.121
Item 84, subsection 320-170(2) 5.123
Item 84, subsection 320-170(3) 5.124
Item 84, subsection 320-170(4) 5.126
Item 84, subsection 320-170(5) 5.127
Item 84, subsection 320-170(7) 5.128
Item 84, paragraph 320-170(7)(b) 5.32
Item 84, section 320-175 5.135
Item 84, subsection 320-180(1) 5.137
Item 84, subsection 320-180(2) 5.139
Item 84, subsection 320-180(3) 5.138
Item 84, subsection 320-180(4) 5.140
Item 84, subsection 320-185(1) 5.142
Item 84, subsection 320-185(2) 5.143
Item 84, subsection 320-185(3) 5.144
Item 84, section 320-190 5.149
Item 84, subsection 320-195(1) 5.152, 5.190
Item 84, subsection 320-195(2) 5.154
Item 84, subsection 320-195(3) 5.155
Item 84, subsection 320-195(4) 5.157
Item 84, subsection 320-200(1) 5.158
Item 84, subsection 320-200(2) 5.159
Item 84, subsection 320-200(3) 5.94, 5.160
Item 84, subsections 320-205(1), (3) and (4) 5.161
Item 84, subsection 320-205(2) 5.162
Item 84, section 320-215 5.171
Item 84, section 320-225 5.172
Item 84, subsection 320-225(2) 5.175
Item 84, subsection 320-225(3) 5.176
Item 84, section 320-230 5.184
Item 84, subsection 320-225(4) 5.177
Item 84, subsection 320-225(5) 5.179
Item 84, subsection 320-225(6) 5.180
Item 84, subsection 320-235(1) 5.186
Item 84, subsection 320-235(2) 5.188
Item 84, subsection 320-235(3) 5.187
Item 84, subsection 320-235(4) 5.189
Item 84, subsection 320-240(1) 5.191
Item 84, subsection 320-240(2) 5.192
Item 84, subsection 320-240(3) 5.193
Item 84, subsection 320-245(2) 5.195
Item 84, subsection 320-245(3) 5.196
Item 84, subsection 320-250(1) 5.198
Item 84, subsection 320-250(2) 5.199
Item 84, subsection 320-250(3) 5.201
Item 84, subsection 320-250(4) 5.202
Item 84, subsection 320-255(1) 5.203
Item 84, subsection 320-255(2) 5.204
Item 84, subsection 320-255(3) 5.205
Item 84, subsection 320-255(4) 5.206
Item 84, subsection 320-255(5) 5.207
Item 84, subsection 320-255(6) 5.208
Item 84, subsection 320-255(7) 5.209
Item 84, subsection 320-255(8) 5.210
Items 85 and 86, sections 110-25 and 114-5 of the Transitional Provisions Act 5.230, 5.240
Item 86, section 115-10 of the Transitional Provisions Act 5.231, 5.241
Item 87, section 320-5 of the Transitional Provisions Act 5.134
Item 87, section 320-85 of the Transitional Provisions Act 5.84
Item 87, section 320-170 of the Transitional Provisions Act 5.129
Item 87, section 320-225 of the Transitional Provisions Act 5.181
Item 87, subsection 320-175(1) of the Transitional Provisions Act 5.131
Item 87, subsection 320-175(2) of the Transitional Provisions Act 5.136
Item 87, subsection 320-230(1) of the Transitional Provisions Act 5.182
Item 87, subsection 320-230(2) of the Transitional Provisions Act 5.185
Item 111, section 23A of the Income Tax Rates Act 1986 5.342
Item 111, subsections 23B(2) and (3) of the Income Tax Rates Act 1986 5.345
Item 111, subsections 23B(4) and (5) of the Income Tax Rates Act 1986 5.348
Item 111, subsections 23C(2) and (3) of the Income Tax Rates Act 1986 5.350
Item 111, subsections 23C(4) and (5) of the Income Tax Rates Act 1986 5.353
Items 112 and 113, subsections 23C(4) and (5) of the Income Tax Rates Act 1986 5.354
Item 114, subsection 45-120(2A) of the TAA 1953 5.356
Item 115, subsection 45-330(3) 5.358
Item 116, subsection 45-330(3) of the TAA 1953 5.357
Item 117, subsection 45-370(3) 5.359

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) 7.36, 7.62
Item 75, paragraph 160AQCNCD(3)(b) 7.36
Item 75, section 160AQCNCB 7.18, 7.46, 7.57
Item 75, section 160AQCNCC 7.24, 7.84
Item 75, section 160AQCNCE 7.42
Item 75, section 160AQCNCF 7.81, 7.82
Item 75, section 160AQCNCG 7.59
Item 75, section 160AQCNCH 7.92, 7.93
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) 5.196
Item 3, subsection 995-1(1) 5.196
Item 11, subsection 995-1(1) 5.88
Item 12, subsection 995-1(1) 5.32, 5.98
Item 14, subsection 995-1(1) 5.70
Item 16, subsection 995-1(1) 5.85
Item 17, section 995-1 5.61
Item 19, subsection 995-1(1) 5.146
Item 20, subsection 995-1(1) 5.147, 5.173
Item 27, subsection 995-1(1) 5.105
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, section 995-1 5.59
Item 41, subsection 995-1(1) 5.149
Item 47, subsection 995-1(1) 5.172
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, 5.102, 5.125
Item 61, subsection 995-1(1) 11.77
Item 62, subsection 995-1(1) 11.79
Item 72, subsection 995-1(1) 5.145


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