House of Representatives
Tax Laws Amendment (Repeal of Inoperative Provisions) Bill 2006
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello MP)Chapter 5 Finding tables
Outline of chapter
5.1 This chapter contains finding tables to enable you to locate quickly the provisions in the Income Tax Assessment Act 1997 (ITAA 1997), the Taxation Administration Act 1953 (TAA 1953) or the Income Tax Assessment Act 1936 (ITAA 1936) (the new law) that correspond to a particular provision repealed from the ITAA 1936 (the old law) and vice versa.
Finding table - old law to new law
5.2 In the finding table:
- •
- omitted means that the provision of the old law has not been included in the new law; and
- •
- transitional means that effect of the provision of the old law has been picked up by a provision in the Bill or in the Income Tax (Transitional Provisions) Act 1997 .
| Old law | New law |
| 23(a)(ii) | 768-100 of the ITAA 1997 (item 1 in the table) |
| 23(a)(vi) | 768-100 of the ITAA 1997 (item 2 in the table) |
| 23(b) | 842-105 of the ITAA 1997 (item 1 in the table) |
| 23(c) | 842-105 of the ITAA 1997 (items 2 to 4 in the table) |
| 23(jb) | 128B(3)(jb) of the ITAA 1936 |
| 23(kc) | 768-105 of the ITAA 1997 |
| 23(kca) | 768-105 of the ITAA 1997 |
| 23(kd) | omitted |
| 23(kf) | omitted |
| 23(kg) | omitted |
| 23(o) | omitted |
| 23(pa) | omitted |
| 23(r) | omitted |
| 23(u) | 842-105 of the ITAA 1997 (item 5 in the table) |
| 23(v) | 842-105 of the ITAA 1997 (item 6 in the table) |
| 23(ya) | 842-105 of the ITAA 1997 (item 7 in the table) |
| 23AL | 768-105 of the ITAA 1997 |
| 26(b) | omitted |
| 26(e) | 15-2 of the ITAA 1997 |
| 26(ea) | 15-2 of the ITAA 1997 |
| 26(eaa) | 15-70 of the ITAA 1997 |
| 26(i) | 15-75 of the ITAA 1997 |
| 51(2B) | transitional |
| 51(7) | omitted |
| 51(8) | 26-90 of the ITAA 1997 |
| 51(9) | 26-95 of the ITAA 1997 |
| 51(10) | omitted |
| 51(11) | omitted |
| 57AM | transitional |
| 69(7) | 25-5(8) of the ITAA 1997 |
| 74A | 25-65 of the ITAA 1997 |
| 159GZZZBB | transitional |
| 159GZZZBC | transitional |
| 159GZZZBD | transitional |
| 159GZZZBE | transitional |
| 221B | 446-5 in Schedule 1 to the TAA 1953 |
| 221YHZP | 995-1 of the ITAA 1997 |
| 221YHZQ | 14-55(1) and (6) in Schedule 1 to the TAA 1953 |
| 221YHZR | 14-55(1) in Schedule 1 to the TAA 1953 |
| 221YHZS | 14-55(2) in Schedule 1 to the TAA 1953 |
| 221YHZT | 14-55(3) and (4)(a) in Schedule 1 to the TAA 1953 |
| 221YHZU | 14-55(4)(b) in Schedule 1 to the TAA 1953 |
| 221YHZV | 14-60 in Schedule 1 to the TAA 1953 |
| 221YHZW | 14-55(5) in Schedule 1 to the TAA 1953 |
| 221YHZX(1) | 16-70 and 16-80 in Schedule 1 to the TAA 1953 |
| 221YHZX(2) | omitted |
| 221YHZX(3) | 14-65, 18-15(1), 18-20 and 18-25 in Schedule 1 to the TAA 1953 |
| 221YHZXA | 14-65, 18-15(1), 18-20 and 18-25 in Schedule 1 to the TAA 1953 |
| 221YHZXB | 16-70 and 16-80 in Schedule 1 to the TAA 1953 |
| 221YHZY | 14-65 and 18-80 in Schedule 1 to the TAA 1953 |
| 221YHZZ | 14-75 in Schedule 1 to the TAA 1953 |
| 221YHZZA | omitted |
| 221YHZZB | 14-85 in Schedule 1 to the TAA 1953 |
| 221YHZZC | omitted |
| 221YSA | 128NBA of the ITAA 1936 |
| 221ZXL | omitted |
| 259 | transitional |
Finding table - new law to old law
| New law | Old law |
| 15-2 of the ITAA 1997 | 26(e) |
| 15-2 of the ITAA 1997 | 26(ea) |
| 15-70 of the ITAA 1997 | 26(eaa) |
| 15-75 of the ITAA 1997 | 26(i) |
| 26-90 of the ITAA 1997 | 51(8) |
| 26-95 of the ITAA 1997 | 51(9) |
| 25-5(8) of the ITAA 1997 | 69(7) |
| 25-65 of the ITAA 1997 | 74A |
| 128NBA of the ITAA 1936 | 221YSA |
| 768-100 of the ITAA 1997 (item 1 in the table) | 23(a)(ii) |
| 768-100 of the ITAA 1997 (item 2 in the table) | 23(a)(vi) |
| 842-105 of the ITAA 1997 (item 1 in the table) | 23(b) |
| 842-105 of the ITAA 1997 (items 2 to 4 in the table) | 23(c) |
| 128B(3)(jb) of the ITAA 1936 | 23(jb) |
| 768-105 of the ITAA 1997 | 23(kc) |
| 768-105 of the ITAA 1997 | 23(kca) |
| 842-105 of the ITAA 1997 (item 5 in the table) | 23(u) |
| 842-105 of the ITAA 1997 (item 6 in the table) | 23(v) |
| 842-105 of the ITAA 1997 (item 7 in the table) | 23(ya) |
| 768-105 of the ITAA 1997 | 23AL |
| 995-1 of the ITAA 1997 | 221YHZP |
| 446-5 in Schedule 1 to the TAA 1953 | 221B |
| 14-55(1) and (6) in Schedule 1 to the TAA 1953 | 221YHZQ |
| 14-55(1) in Schedule 1 to the TAA 1953 | 221YHZR |
| 14-55(2) in Schedule 1 to the TAA 1953 | 221YHZS |
| 14-55(3) and (4)(a) in Schedule 1 to the TAA 1953 | 221YHZT |
| 14-55(4)(b) in Schedule 1 to the TAA 1953 | 221YHZU |
| 14-55(5) in Schedule 1 to the TAA 1953 | 221YHZW |
| 14-60 in Schedule 1 to the TAA 1953 | 221YHZV |
| 14-65, 18-15(1), 18-20 and 18-25 in Schedule 1 to the TAA 1953 | 221YHZX(3) |
| 14-65, 18-15(1), 18-20 and 18-25 in Schedule 1 to the TAA 1953 | 221YHZXA |
| 14-65 and 18-80 in Schedule 1 to the TAA 1953 | 221YHZY |
| 16-70 and 16-80 in Schedule 1 to the TAA 1953 | 221YHZXB |
| 14-75 in Schedule 1 to the TAA 1953 | 221YHZZ |
| 14-85 in Schedule 1 to the TAA 1953 | 221YHZZB |
| 16-70 and 16-80 in Schedule 1 to the TAA 1953 | 221YHZX(1) |