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New Business Tax System (Capital Allowances) Bill 2001

New Business Tax System (Capital Allowances) Act 2001

New Business Tax System (Capital Allowances - Transitional and Consequential) Bill 2001

New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001

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 THE BILL AS INTRODUCED

Index

New Business Tax System (Capital Allowances) Bill 2001

Schedule 1: Capital allowances

Bill reference Paragraph number
Item 1, Subdivision 40-D 3.10
Item 1, subsection 40-25(1) 1.9
Item 1, subsection 40-25(2) 1.10
Item 1, subsections 40-25(3) and (4) 1.11
Item 1, subsections 40-25(5) and (6) 1.12
Item 1, subsection 40-25(7) 1.10
Item 1, subsection 40-25(7)(b) 7.16
Item 1, paragraph 40-25(7)(c) 7.31
Item 1, paragraph 40-30(1)(a) 1.16
Item 1, paragraphs 40-30(1)(b) and (c) and subsection 40-30(2) 1.17
Item 1, paragraph 40-30(2)(a) and (b) 7.19
Item 1, subsection 40-30(3) 1.16
Item 1, subsection 40-30(4) 1.15
Item 1, subsection 40-30(5) 1.49, 1.114
Item 1, section 40-35 1.140
Item 1, subsection 40-35(1) 1.58
Item 1, subsection 40-35(2) 1.59
Item 1, section 40-40 1.25
Item 1, section 40-40, item 1 in the table 1.40
Item 1, section 40-40, item 2 in the table 1.43
Item 1, section 40-40, item 3 in the table 1.42
Item 1, section 40-40, item 4 in the table 1.39
Item 1, section 40-40, item 5 in the table 1.36, 2.54
Item 1, section 40-40, item 6 in the table 1.32, 2.54
Item 1, section 40-40, item 7 in the table 1.45, 1.53, 2.50
Item 1, section 40-40, items 8 and 9 in the table 1.47
Item 1, section 40-40, item 10 in the table 1.27, 1.55
Item 1, subsections 40-40(4) to (6) 11.45
Item 1, subsection 40-45(1) 1.20
Item 1, subsection 40-45(2) 1.21
Item 1, subsections 40-45(3) and (4) 1.22
Item 1, subsection 40-45(5) 1.20
Item 1, subsection 40-50(1) 1.8
Item 1, section 40-55 1.23
Item 1, subsection 40-55(7) 7.12
Item 1, section 40-60 1.63
Item 1, subsections 40-60(2) and (3) 1.64
Item 1, subsection 40-65(1) 1.74, 1.94
Item 1, subsection 40-65(2) 1.76
Item 1, subsection 40-65(3) 1.77
Item 1, subsection 40-65(4) 1.78
Item 1, subsection 40-65(5) 1.68
Item 1, subsection 40-70(1) 1.83, 1.91, 1.95, 1.103
Item 1, subsection 40-70(2) 1.75
Item 1, subsection 40-70(3) 1.69, 1.79
Item 1, subsection 40-75(1) 1.87, 1.91, 1.95, 1.103
Item 1, subsection 40-75(2) 1.89
Item 1, paragraph 40-75(3)(a) 1.88
Item 1, subsection 40-75(4) 1.106
Item 1, subsection 40-75(5) 1.69, 1.112
Item 1, subsection 40-75(6) 1.112
Item 1, subsection 40-75(7) 1.79
Item 1, subsection 40-80(1) 1.70
Item 1, paragraph 40-80(1)(a) 7.12
Item 1, paragraph 40-80(1)(b) 7.13
Item 1, paragraph 40-80(1)(c) 7.14
Item 1, subsection 40-80(2) 1.72
Item 1, paragraph 40-85(1)(a) 1.98
Item 1, paragraph 40-85(1)(b) 1.99
Item 1, paragraph 40-85(1)(c) 1.101
Item 1, subsection 40-85(2) 1.100
Item 1, section 40-90 1.84
Item 1, subsection 40-90(3) 1.102
Item 1, subsection 40-95(1) 1.104
Item 1, paragraph 40-95(1)(a) 1.108
Item 1, paragraph 40-95(1)(b) 1.108, 1.124
Item 1, paragraph 40-95(2)(a) 1.122
Item 1, paragraph 40-95(2)(b) 1.123
Item 1, subsection 40-95(3) 1.108, 1.125
Item 1, subsection 40-95(4) 1.109
Item 1, subsection 40-95(5) 1.110
Item 1, subsection 40-95(6) 1.111
Item 1, subsection 40-95(7) 1.112
Item 1, subsection 40-95(8) 1.113, 1.117
Item 1, subsection 40-95(9) 1.119
Item 1, subsections 40-100(1) to (3) 1.120
Item 1, subsection 40-100(4) 1.121
Item 1, subsections 40-105(1) to (3) Diagram 1.1
Item 1, subsection 40-105(4) 1.112
Item 1, subsection 40-110(1) 1.131
Item 1, subsection 40-110(2) 1.129
Item 1, subsection 40-110(3) 1.128
Item 1, subsection 40-110(5) 1.133
Item 1, section 40-115 1.134
Item 1, subsection 40-115(1) 2.35
Item 1, subsection 40-115(2) 1.141
Item 1, subsection 40-120(1) 1.146
Item 1, section 40-125 1.149, 2.38
Item 1, paragraph 40-130(1)(a) 1.155
Item 1, paragraph 40-130(1)(b) 1.156
Item 1, subsection 40-130(2) 1.94, 1.155
Item 1, subsection 40-130(3) 1.133
Item 1, section 40-135 1.158, 1.159
Item 1, subsection 40-140(1) and paragraph 40-140(2)(a) 1.160
Item 1, paragraphs 40-140(2)(b) and (c) 1.161
Item 1, subsection 40-140(3) 1.163, 1.164
Item 1, paragraph 40-140(4)(b) 1.162
Item 1, subsection 40-140(5) 1.163, 1.164
Item 1, subsection 40-140(6) and section 40-145 1.163
Item 1, section 40-175 2.13
Item 1, subsection 40-180(1) 2.14, 2.16
Item 1, paragraph 40-180(1)(a) 2.17, 2.33
Item 1, subsection 40-180(2) 2.16, 2.34
Item 1, subsection 40-180(2), item 1 in the table 2.36
Item 1, subsection 40-180(2), item 2 in the table 2.39
Item 1, subsection 40-180(2), items 3 and 4 in the table 2.47
Item 1, subsection 40-180(2), item 5 in the table 2.49, 3.97
Item 1, subsection 40-180(2), item 6 in the table 2.53
Item 1, subsection 40-180(2), item 7 in the table 2.55
Item 1, subsection 40-180(2), item 8 in the table 2.58
Item 1, subsection 40-180(2), item 9 in the table 2.60
Item 1, subsection 40-180(2), item 10 in the table 2.66
Item 1, subsection 40-180(2), item 11 in the table 2.68
Item 1, subsection 40-180(2), item 12 in the table 2.69
Item 1, subsection 40-180(2), item 13 in the table 2.70
Item 1, section 40-185 2.51
Item 1, subsection 40-185(1) 2.18
Item 1, subsection 40-185(1), item 1 in the table 2.19
Item 1, subsection 40-185(1), item 2 in the table 2.21
Item 1, subsection 40-185(1), item 3 in the table 2.23
Item 1, subsection 40-185(1), item 4 in the table 2.25
Item 1, subsection 40-185(1), item 5 in the table 2.26
Item 1, subsection 40-185(1), item 6 in the table 2.27
Item 1, paragraph 40-185(1)(a) 2.29
Item 1, subsection 40-185(2) 2.28
Item 1, subsection 40-190(1) 2.15, 2.71
Item 1, subsection 40-190(2) 2.71, 2.75, 2.76
Item 1, subsection 40-190(3) 2.75
Item 1, subsection 40-190(3), item 1 in the table 2.77
Item 1, subsection 40-190(3), item 2 in the table 2.78
Item 1, section 40-195 2.80
Item 1, section 40-200 2.83
Item 1, section 40-205 1.137, 2.37
Item 1, section 40-210 1.151, 2.42
Item 1, subsection 40-215(1) 2.84
Item 1, subsection 40-215(2) 2.87
Item 1, section 40-220 2.88
Item 1, subsections 40-225(1) and (2) 2.95
Item 1, subsection 40-225(3) 2.98
Item 1, subsection 40-230(1) 2.91, 3.68
Item 1, subsection 40-230(2) 2.93
Item 1, subsection 40-230(3) 2.92
Item 1, section 40-285 3.71
Item 1, subsection 40-285(1) 3.11
Item 1, subsection 40-285(2) 3.14
Item 1, subsection 40-285(3) 3.16
Item 1, subsection 40-285(4) 3.17
Item 1, section 40-290 1.152
Item 1, subsection 40-290(1) 3.72, 3.74
Item 1, subsection 40-290(2) 3.73
Item 1, subsection 40-290(3) 1.138, 3.74
Item 1, subsection 40-290(4) 3.74
Item 1, subsection 40-290(5) 3.75
Item 1, subsection 40-295(1) 2.44, 3.19
Item 1, subsection 40-295(1), note 3.21
Item 1, paragraph 40-295(1)(b) 3.46
Item 1, paragraph 40-295(1)(c) 3.24, 3.46
Item 1, subsection 40-295(2) 3.19
Item 1, subsection 40-295(3) 1.135, 1.150, 3.25
Item 1, subsection 40-300(1) 3.30, 3.31
Item 1, paragraph 40-300(1)(a) 3.44
Item 1, subsection 40-300(2) 3.30, 3.45
Item 1, subsection 40-300(2), item 1 in the table 2.45, 3.47
Item 1, subsection 40-300(2), item 2 in the table 3.47
Item 1, subsection 40-300(2), items 3 and 4 in the table 3.48
Item 1, subsection 40-300(2), item 5 in the table 3.51
Item 1, subsection 40-300(2), item 6 in the table 3.54
Item 1, subsection 40-300(2), item 7 in the table 3.56
Item 1, subsection 40-300(2), item 8 in the table 3.58
Item 1, subsection 40-300(2), item 9 in the table 3.59, 3.61
Item 1, subsection 40-300(2), item 10 in the table 3.60
Item 1, subsection 40-300(2), item 11 in the table 3.64
Item 1, section 40-305 3.49
Item 1, subsection 40-305(1) 3.33
Item 1, subsection 40-305(1), item 1 in the table 3.34
Item 1, subsection 40-305(1), item 2 in the table 3.36
Item 1, subsection 40-305(1), item 3 in the table 3.37
Item 1, subsection 40-305(1), item 4 in the table 3.39
Item 1, subsection 40-305(1), item 5 in the table 3.41
Item 1, subsection 40-305(1), item 6 in the table 3.40
Item 1, paragraph 40-305(1)(a) 3.43
Item 1, subsection 40-305(2) 3.42
Item 1, section 40-310 3.65
Item 1, subsection 40-315(1) 3.66
Item 1, subsection 40-315(2) 3.67
Item 1, section 40-320 3.70
Item 1, section 40-325 3.69
Item 1, subsection 40-335(1) 3.77
Item 1, subsection 40-335(2) 3.78
Item 1, subsection 40-340(1) 3.100
Item 1, subsection 40-340(2) 3.101
Item 1, subsection 40-340(3) 3.105, 3.106
Item 1, subsection 40-340(4) 3.106
Item 1, subsection 40-340(5) 3.107
Item 1, subsection 40-340(6) 3.108
Item 1, subsection 40-340(7) 3.109
Item 1, subsection 40-340(8) 3.98
Item 1, subsection 40-350(1) 3.110
Item 1, subsection 40-350(2) 3.111
Item 1, subsection 40-360(2) 3.102
Item 1, subsection 40-360(3) 3.103
Item 1, subsection 40-360(4) 3.104
Item 1, subsection 40-365(1) 3.80
Item 1, subsection 40-365(2) 3.80, 3.81
Item 1, subsections 40-365(3) and (4) 3.81
Item 1, subsection 40-365(5) 3.83
Item 1, subsection 40-365(6) 3.84
Item 1, section 40-370 3.13, 3.86
Item 1, subsection 40-370(3) 3.95
Item 1, subsection 40-370(4) 3.94
Item 1, subsection 40-425(1) 4.7, 4.9
Item 1, subsection 40-425(2) 4.9, 4.13
Item 1, subsection 40-425(3) 4.7
Item 1, subsection 40-425(4) 4.13
Item 1, subsection 40-425(5) 4.9, 4.13
Item 1, subsection 40-425(6) 4.10
Item 1, subsection 40-425(7) 4.13
Item 1, subsection 40-430(1) 4.14
Item 1, subsection 40-430(3) 4.15
Item 1, section 40-435 4.18
Item 1, subsection 40-440(1) 4.19
Item 1, subsection 40-440(2) 4.24
Item 1, subsection 40-445(1) 4.26
Item 1, subsection 40-445(2) 4.28
Item 1, subsections 40-450(1) and (4) 4.30
Item 1, subsections 40-450(2) and (3) 4.31
Item 1, section 40-455 4.34
Item 1, subsection 40-460(1) 4.35
Item 1, subsection 40-460(2) 4.36
Item 1, subsections 40-515(1) and (2) 5.6
Item 1, subsection 40-515(3) 5.7
Item 1, subsection 40-515(4) 5.12
Item 1, subsection 40-520(1) 5.8
Item 1, subsection 40-520(2) 5.13
Item 1, subsection 40-525(1) 5.9
Item 1, subsection 40-525(2), items 1 to 3 in the table 5.17
Item 1, subsection 40-525(3), items 1 and 2 in the table 5.38
Item 1, section 40-530, item 1 in the table 5.10
Item 1, section 40-530, item 2 in the table, paragraph (a) 5.18
Item 1, section 40-530, item 2 in the table, paragraph (b) 5.19
Item 1, section 40-530, item 3 in the table 5.39
Item 1, subsection 40-535(1) 5.14
Item 1, subsection 40-535(2) 5.16
Item 1, section 40-540 5.11
Item 1, subsection 40-545(1) 5.21
Item 1, subsection 40-545(2) 5.22, 5.23, 5.27
Item 1, subsection 40-545(3) 5.29
Item 1, subsection 40-550(1) 5.41, 5.42, 5.43
Item 1, subsections 40-550(2) and (3) 5.40
Item 1, subsections 40-555(1) and (2) 5.12
Item 1, subsection 40-555(3) 5.26, 5.42
Item 1, section 40-560 5.7
Item 1, paragraph 40-565(1)(a) 5.30
Item 1, paragraph 40-565(1)(b) 5.44
Item 1, subsection 40-565(2), paragraphs (a) and (b) of step 1 5.45
Item 1, subsection 40-565(2), step 2 5.46
Item 1, subsection 40-565(3) 5.47
Item 1, subsection 40-570(1) 5.49
Item 1, subsection 40-570(2) 5.50
Item 1, subsection 40-570(3) 5.51
Item 1, subsection 40-575(1) 5.32, 5.34
Item 1, paragraphs 40-575(2)(a) and (b) and subsection 40-575(3) 5.34
Item 1, paragraph 40-575(4)(a) 5.35
Item 1, paragraph 40-575(4)(b) 5.36
Item 1, subsection 40-575(5) 5.37
Item 1, subsection 40-575(6) 5.34
Item 1, subsection 40-630(1) 6.9
Item 1, paragraphs 40-630(2)(a) and (b) 6.7
Item 1, subsection 40-630(3) 6.8
Item 1, paragraphs 40-635(1)(a) to (f) and subsection 40-635(2) 6.10
Item 1, section 40-640 6.10, 6.11
Item 1, subsection 40-645(1) 6.13
Item 1, subsection 40-645(2) 6.17
Item 1, subsection 40-645(3) 6.26
Item 1, subsection 40-645(3), note 1 6.27
Item 1, subsection 40-645(3), note 2 6.28
Item 1, subsection 40-650(1) 6.18
Item 1, subsection 40-650(2) 6.19
Item 1, subsection 40-650(3) 6.20
Item 1, subsection 40-650(4) 6.21
Item 1, subsection 40-650(5) 6.22
Item 1, subsection 40-650(6) 6.23
Item 1, subsection 40-650(7) 6.24
Item 1, subsection 40-650(8) 6.25
Item 1, subsection 40-655(1) 6.14
Item 1, subsection 40-655(2) 6.15
Item 1, subsection 40-655(3) 6.16
Item 1, section 40-660 6.29
Item 1, subsection 40-665(1) 6.30
Item 1, subsection 40-665(2) 6.31
Item 1, subsection 40-665(3) 6.32
Item 1, section 40-670 and subsection 40-670(1), note 6.11
Item 1, section 40-675 6.12
Item 1, section 40-730 1.71
Item 1, paragraphs 40-730(1)(b) and (c) 7.22
Item 1, subsection 40-730(4) 7.23
Item 1, paragraph 40-730(4)(d) 7.19
Item 1, subsections 40-730(5) and (6) 7.25
Item 1, subsection 40-730(7) 7.26
Item 1, subsection 40-730(8) 7.27
Item 1, subsections 40-735(1) and (2) 7.28
Item 1, subsection 40-735(3) 7.31
Item 1, subsections 40-735(4) to (6) 7.29
Item 1, section 40-740 7.30
Item 1, section 40-745 7.32
Item 1, subsections 40-750(1) to (3) 7.34
Item 1, subsections 40-755(1) to (4) 7.36
Item 1, subsections 40-760(1) and (2) 7.37
Item 1, section 40-765 7.38
Item 1, subsections 40-830(1) and (2) 8.7
Item 1, subsection 40-830(3) 8.14
Item 1, subsection 40-830(4) 8.18
Item 1, subsection 40-830(5) 8.19
Item 1, subsection 40-830(6) 8.20
Item 1, subsection 40-830(7) 8.18
Item 1, paragraphs 40-830(7)(a) and (b) 8.16
Item 1, subsection 40-830(8) 8.21
Item 1, section 40-835 8.15
Item 1, subsection 40-840(1) 8.8
Item 1, paragraphs 40-840(2)(a) to (c) 8.10
Item 1, paragraph 40-840(2)(d) 8.11
Item 1, section 40-845 8.23
Item 1, section 40-855 8.13
Item 1, sections 40-860 to 40-875 8.24
Item 1, subsection 40-880(1) 8.26
Item 1, subsection 40-880(2) 8.28
Item 1, subsection 40-880(3) 8.29
Item 1, section 40-885 8.30
Item 1, section 995-1 3.76
Schedule 2: Effective life and low-cost plant
Bill reference Paragraph number
Item 1 9.10
Item 2 9.13
Item 3 9.15
Item 4 9.14

Schedule 3: Second-hand plant
Bill reference Paragraph number
Item 1 9.19
Item 2 9.22

New Business Tax System (Capital Allowances - Transitional and Consequential) Bill 2001

Schedule 1: Transitional provisions
Bill reference Paragraph number
Item 1, section 40-10 11.15
Item 1, paragraph 40-10(1)(b) 11.13
Item 1, paragraph 40-10(2)(b) 11.12
Item 1, paragraph 40-10(2)(d) 11.14
Item 1, subsection 40-10(3) 11.16
Item 1, section 40-12 11.15
Item 1, subsection 40-12(3) 11.16
Item 1, section 40-15 11.17
Item 1, section 40-20 11.34
Item 1, subsection 40-25(1) 11.35
Item 1, subsection 40-25(2) 11.36
Item 1, subsection 40-30(1) 11.61
Item 1, subsection 40-30(2) 11.62
Item 1, section 40-35 11.41
Item 1, paragraphs 40-35(2)(a) to (e) 11.42
Item 1, subsections 40-35(3) and (4) 11.42
Item 1, subsection 40-35(5) 11.43
Item 1, subsection 40-35(6) 11.44
Item 1, subsection 40-40(1) 11.46
Item 1, subsection 40-40(2) 11.47
Item 1, subsection 40-40(4) 11.48
Item 1, subsection 40-40(5) 11.49
Item 1, subsection 40-45(1) 11.59
Item 1, subsection 40-45(2) 11.60
Item 1, subsection 40-50(1) 11.73
Item 1, subsection 40-50(2) 11.74
Item 1, paragraph 40-50(2)(e) 11.75
Item 1, section 40-55 11.77
Item 1, subsection 40-55(2) 11.78
Item 1, subsection 40-60(1) 11.20
Item 1, subsection 40-60(2) 11.21
Item 1, paragraph 40-60(2)(e) 11.22
Item 1, paragraph 40-60(2)(f) 11.23
Item 1, subsection 40-65(1) 11.79
Item 1, subsection 40-65(2) 11.80
Item 1, subsection 40-65(3) Table 11.1
Item 1, subsection 40-65(4) 11.81
Item 1, subsection 40-65(5) 11.82
Item 1, subsection 40-65(6) 11.82, 11.87
Item 1, subsection 40-65(10) 11.80
Item 1, subsection 40-70(1) 11.9
Item 1, subsection 40-75(1) 11.50, 11.53
Item 1, paragraph 40-75(1)(b) 11.54
Item 1, subsection 40-75(2) 11.51
Item 1, subsection 40-75(3) 11.52, 11.53
Item 1, subsection 40-75(4) 11.52
Item 1, subsection 40-77(1) 11.54
Item 1, subsection 40-77(2) 11.56
Item 1, subsection 40-77(3) 11.55
Item 1, section 40-80 11.88
Item 1, section 40-85 11.57
Item 1, subsection 40-230(1) 11.18
Item 1, subsection 40-230(2) 11.19
Item 1, subsections 40-285(1) and (4) 11.89
Item 1, subsections 40-285(2) and (3) 11.90
Item 1, subsections 40-285(5) and (6) 11.91
Item 1, subsection 40-285(7) 11.92
Item 1, section 40-290 11.10
Item 1, section 40-295 11.25, 11.27
Item 1, section 40-340 11.29
Item 1, section 40-345 11.30, 11.91
Item 1, section 40-420 11.31
Item 1, section 40-425 11.32
Item 1, section 40-450 11.37
Item 1, subsection 40-515(1) 11.65
Item 1, paragraph 40-515(2)(a) 11.66
Item 1, paragraph 40-515(2)(b) 11.67
Item 1, paragraph 40-515(2)(c) 11.68
Item 1, section 40-520 11.69
Item 1, section 40-525 11.68
Item 1, subsections 40-645(1) and (2) 11.70
Item 1, subsection 40-645(3) 11.72
Item 1, section 40-650 11.71
Item 1, section 40-670 11.76
Item 1, section 40-825 11.58
Schedule 2: General consequential amendments
Bill reference Paragraph number
Items 1 and 2 12.7
Item 3 12.8
Item 4 12.9, 12.16
Item 5 12.17, 12.20
Item 6 12.24
Item 7 12.25
Item 8 12.26
Item 9 12.27
Items 10 to 14 12.28
Item 15 12.29
Item 16 12.31
Item 17 12.33
Item 18 12.35
Item 19 12.37
Item 20 12.38
Items 21 to 24 12.39
Item 25 12.40
Items 26 and 27 12.41
Items 28 to 42 12.42
Items 43 to 51 12.43
Items 52 and 53 12.44
Items 54 to 57 12.45
Item 58 12.44
Items 59 to 61 12.46
Item 62 12.44
Items 63 to 89 12.41
Items 90 to 96 12.44
Items 97 to 103 12.46
Items 104 and 105 12.47
Items 106 to 141 12.44
Items 142 to 144 12.48
Items 145 to 148 12.44
Items 149 to 193 12.49
Item 194 12.50
Item 195, section 17-35 12.53
Items 196 to 205 12.51
Items 206 to 213 12.52
Item 216, section 27-35 12.53
Item 216, subsection 27-80(1) 12.54, 12.55
Item 216, subsection 27-80(2) 12.56
Item 216, subsection 27-80(3) 12.57
Item 216, subsections 27-80(4) and (5) 12.56
Item 216, subsection 27-80(6) 12.58
Item 216, subsections 27-85(1) to (3) 12.62
Item 216, subsection 27-85(1A) 12.61
Item 216, subsection 27-85(4) 12.64
Item 216, subsection 27-85(5) 12.65
Item 216, section 27-87 12.61
Item 216, subsections 27-90(1) to (3) 12.67
Item 216, subsection 27-90(1A) 12.66
Item 216, subsection 27-90(4) 12.68
Item 216, section 27-92 12.66
Item 216, subsections 27-95(1) and (2) 12.69
Item 216, subsections 27-95(3) to (6) Table 12.1
Item 216, subsection 27-100(1) 12.71
Item 216, subsection 27-100(2) 12.73, 12.78, 12.74
Item 216, subsection 27-100(2A) 12.82
Item 216, subsection 27-100(2B) 12.72, 12.77
Item 216, subsection 27-100(3) 12.73
Item 216, subsection 27-100(4) 12.82
Item 216, subsection 27-100(5) 12.71, 12.78
Item 216, subsection 27-100(5A) 12.76, 12.81
Item 216, subsection 27-100(6) 12.75, 12.80
Item 216, paragraph 27-100(6)(a) 12.71
Item 216, subsection 27-100(7A) 12.74, 12.79
Item 216, paragraph 27-100(7)(a) 12.75
Item 216, paragraph 27-100(7)(b) 12.80
Item 216, subsections 27-100(8) and (9) 12.83
Item 216, subsections 27-100(10) to (12) 12.84
Item 216, subsection 27-105(2) 12.87
Item 216, subsections 27-105(3) and (4) 12.88
Item 216, subsection 27-105(6) 12.86, 12.88
Item 216, section 27-110 12.89
Items 217 to 222 12.52
Items 223 to 227 12.90
Item 228 12.92
Items 229 to 241 12.52
Item 242 12.52, 12.127
Item 243 12.92
Item 244 12.97
Items 245 to 254 12.52
Item 255, section 100-15 12.101
Item 256, section 104-5 12.120
Item 258, section 104-205 12.120
Item 259, section 104-235 12.90
Item 259, section 104-240 12.108
Item 259, subsections 104-240(1) and (2) Table 12.3
Item 259, subsections 104-245(1) and (2) Table 12.4
Item 260, subsection 106-5(5) 12.112
Items 269 to 279 12.101
Item 280, section 112-45 12.120
Item 285, section 116-25 12.120
Item 287, subsection 116-30(4) 12.120
Item 292, section 118-24 12.110
Item 294, subsection 122-25(3) 12.125
Items 295 to 298 12.126
Items 303 to 318 12.52
Items 305 to 313 12.126
Item 314, subsection 152-10(1) 12.123
Items 322, 325, 326 and 328 to 336 12.52
Items 331 to 333, 335, 336 and 339 12.92
Items 349 to 476 12.127
Item 370, subsection 995-1(1) 12.55
Items 477 to 479 12.128
Items 480 to 483 12.130
Items 484 to 487 12.132
Schedule 3: Taxation Laws Amendment Act (No. 1) 2001
Bill reference Paragraph number
Items 1 to 6 12.133


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