House of Representatives
Tax Laws Amendment (Transfer of Provisions) Bill 2010
Explanatory Memorandum
Circulated By the Authority of the Treasurer, the Hon Wayne Swan MPChapter 7 - Finding tables
Outline of chapter
7.1 This chapter has finding tables to help you locate which provision in the Bill corresponds to a provision in the current law that has been rewritten, and vice versa.
7.2 References to old law in the finding tables are to these provisions in the Income Tax Assessment Act 1936 ( ITAA 1936):
- •
- Part VI (sections 204 to 222ARA);
- •
- Schedule 2C (sections 245-1 to 245-265);
- •
- Schedule 2E (sections 42A-1 to 42A-150);
- •
- Schedule 2G (sections 393-1 to 393-85); and
- •
- Schedule 2J (sections 321-1 to 321-65 and 323-1 to 323-25).
7.3 References to the new law are to provisions of the Income Tax Assessment Act 1997 ( ITAA 1997), unless otherwise indicated. Also, in the finding tables:
- •
- No equivalent means that this is a new provision that has no equivalent in the current law. Typically, these would be Guide material.
- •
- Omitted means that the provision of the current law has not been rewritten in the new law.
- •
- # indicates that the provision is already present in the ITAA 1997 or in the indicated Act.
Finding table 1 - Old law to new law
| Old law | New law |
| 204 | 5-5, 5-10, 5-15 |
| 213 | 255-100, 255-105, 255-110 Schedule 1 to the Taxation Administration Act 1953 ( TAA 1953) |
| 219 | 169AA ITAA 1936 |
| 222AFA | 268-1, 268-5 Schedule 1 TAA 1953 |
| 222AFB | Omitted |
| 222AFC | Omitted |
| 222AGA | 268-10 Schedule 1 TAA 1953 |
| 222AGB | 268-15 Schedule 1 TAA 1953 |
| 222AGC | 268-35, 268-40 Schedule 1 TAA 1953 |
| 222AGD | 268-35, 268-40 Schedule 1 TAA 1953 |
| 222AGE | 268-35 Schedule 1 TAA 1953 |
| 222AGF | 268-90 Schedule 1 TAA 1953 |
| 222AGG | 268-10 Schedule 1 TAA 1953 |
| 222AHA | 268-20 Schedule 1 TAA 1953 |
| 222AHB | 268-50, 268-60 Schedule 1 TAA 1953 |
| 222AHC | 268-40 Schedule 1 TAA 1953 |
| 222AHD | 268-40 Schedule 1 TAA 1953 |
| 222AHE | 268-90 Schedule 1 TAA 1953 |
| 222AIA | 268-65 Schedule 1 TAA 1953 |
| 222AIB | 268-40, 268-65 Schedule 1 TAA 1953 |
| 222AIC | 268-40 Schedule 1 TAA 1953 |
| 222AID | 268-90 Schedule 1 TAA 1953 |
| 222AIE | 268-25 Schedule 1 TAA 1953 |
| 222AIF | 268-30 Schedule 1 TAA 1953 |
| 222AIG | 268-45 Schedule 1 TAA 1953 |
| 222AIH | 268-90 Schedule 1 TAA 1953 |
| 222AII | 268-100 Schedule 1 TAA 1953 |
| 222AJA | 268-75 Schedule 1 TAA 1953 |
| 222AJB | 268-80 Schedule 1 TAA 1953 |
| 222AKA | 268-55 Schedule 1 TAA 1953 |
| 222AKB | 268-70 Schedule 1 TAA 1953 |
| 222ALA | Omitted |
| 222ALB | Omitted |
| 222AMA | 268-85 Schedule 1 TAA 1953 |
| 222AMB | 268-95 Schedule 1 TAA 1953 |
| 222ANA | 269-1, 269-5 Schedule 1 TAA 1953 |
| 222ANB | Partly omitted, 269-10 Schedule 1 TAA 1953 |
| 222AOA | 269-10 Schedule 1 TAA 1953 |
| 222AOB | 269-10, 269-15 Schedule 1 TAA 1953 |
| 222AOBAA | 269-10, 269-15 Schedule 1 TAA 1953 |
| 222AOBA | 269-10, 269-15 Schedule 1 TAA 1953 |
| 222AOC | 269-20 Schedule 1 TAA 1953 |
| 222AOD | 269-20 Schedule 1 TAA 1953 |
| 222AOE | 269-25 Schedule 1 TAA 1953 |
| 222AOF | 269-50 Schedule 1 TAA 1953 |
| 222AOG | 269-30 Schedule 1 TAA 1953 |
| 222AOH | 269-40 Schedule 1 TAA 1953 |
| 222AOI | 269-45 Schedule 1 TAA 1953 |
| 222AOJ | 269-35 Schedule 1 TAA 1953 |
| 222APA | 269-10, 269-15 Schedule 1 TAA 1953 |
| 222APB | 269-10, 269-15 Schedule 1 TAA 1953 |
| 222APC | 269-20 Schedule 1 TAA 1953 |
| 222APD | 269-20 Schedule 1 TAA 1953 |
| 222APE | 269-25 Schedule 1 TAA 1953 |
| 222APF | 269-25 Schedule 1 TAA 1953 |
| 222APG | 269-40 Schedule 1 TAA 1953 |
| 222APH | 269-45 Schedule 1 TAA 1953 |
| 222API | 269-35 Schedule 1 TAA 1953 |
| 222AQA | Omitted |
| 222AQB | Omitted |
| 222AQC | Omitted |
| 222AQD | Omitted |
| 222ARA | 268-100, 269-55 Schedule 1 TAA 1953 |
| 245-1 | 245-1 |
| 245-2 | 245-2 |
| 245-3 | Omitted |
| 245-5 | 245-5 |
| 245-6 | Omitted |
| 245-10(1) | 245-10 |
| 245-10(2) | 245-10(1) Income Tax (Transitional Provisions) Act 1997 ( IT(TP)A 1997) |
| 245-15(1) | Omitted |
| 245-15(2) | 245-40(a) |
| 245-15(3) | 245-40(b) |
| 245-20 | Omitted |
| 245-25(1) | Omitted |
| 245-25(2) | 245-10(a), (c) |
| 245-25(3) | 245-10(b), (c) |
| 245-25(4) | 245-15 |
| 245-25(4A) | 245-40(f) |
| 245-25(5) | 245-10(c) |
| 245-26 | #960-100 |
| 245-30 | 245-30 |
| 245-31 | Omitted |
| 245-35(1) | 245-35(a) |
| 245-35(2) | 245-35(b) |
| 245-35(3) | 245-45 |
| 245-35(4) | 245-36 |
| 245-35(5) | 245-37 |
| 245-35(6) | 245-36(1)(b) |
| 245-40 | 245-40 |
| 245-45 | 245-53 |
| 245-46 | Omitted |
| 245-47 | Omitted |
| 245-50 | 245-50 |
| 245-55 | 245-55 |
| 245-60 | 245-60 |
| 245-61 | 245-61 |
| 245-65 | 245-65 |
| 245-70 | Omitted |
| 245-75(1) | 245-75(1)(a) |
| 245-75(2)(a) | 245-75(1)(b) |
| 245-75(2)(b) | 245-75(2) |
| 245-75(3) | 245-77 |
| 245-80 | 245-80 |
| 245-81 | Omitted |
| 245-85 | 245-85 |
| 245-90 | 245-90 |
| 245-95 | 245-95 |
| 245-96 | Omitted |
| 245-100 | 245-100 |
| 245-105(1), (2) | 245-105(1) |
| 245-105(3), (4) | Omitted |
| 245-105(5) | 245-115 |
| 245-105(6) | 245-130 |
| 245-105(7) | 245-145(1) |
| 245-105(8) | 245-175(1) |
| 245-110 | 245-115 |
| 245-115 | 245-115 |
| 245-120 | 245-120 |
| 245-125 | 245-130 |
| 245-130 | 245-130 |
| 245-135 | 245-135 |
| 245-140(1), (2) | 245-145 |
| 245-140(3), (4) | 245-10(2) IT(TP)A 1997 |
| 245-145 | 245-145 |
| 245-150 | 245-150 |
| 245-155(1) | 245-155 |
| 245-155(2) | 245-157 |
| 245-160 | 245-160 |
| 245-165 | 245-175(1), 245-180, 245-185, 245-190 |
| 245-170 | 245-175(2) |
| 245-175 | 245-175(1) |
| 245-180 | 245-180 |
| 245-185 | 245-185 |
| 245-190 | 245-190 |
| 245-195 | 245-195 |
| 245-200 | 245-200 |
| 245-201 | Omitted |
| 245-205(1) | #94K ITAA 1936 |
| 245-205(2) | #94J ITAA 1936 |
| 245-205(3) | #94D ITAA 1936 |
| 245-210 | #960-100, Division 5 of Part III ITAA 1936 |
| 245-215 | 245-215 |
| 245-220 | Omitted |
| 245-221 | Omitted |
| 245-225 | Omitted |
| 245-230 | Omitted |
| 245-235 | Omitted |
| 245-240 | Omitted |
| 245-245(1) (associate) | #995-1(1) (associate) |
| 245-245(1) (commencement day) | Omitted |
| 245-245(1) (debt) | 245-20 |
| 245-245(1) (debtor company) | Omitted |
| 245-245(1) (deductible net capital loss) | Omitted |
| 245-245(1) (deductible revenue loss) | Omitted |
| 245-245(1) (extinguished) | 245-35(a) |
| 245-245(1) (forgive) | 995-1(1) (forgiveness) |
| 245-245(1) (forgiveness year of income) | Omitted |
| 245-245(1) (moneylending debt) | 995-1(1) (moneylending debt) |
| 245-245(1) (net forgiven amount) | 995-1(1) (net forgiven amount) |
| 245-245(1) (non-debtor company) | Omitted |
| 245-245(1) (pay) | Omitted |
| 245-245(1) (related group of companies) | Omitted |
| 245-245(1) (total net forgiven amount) | 995-1(1) (total net forgiven amount) |
| 245-245(2) | Omitted |
| 245-250 | #995-1(1) (under common ownership) |
| 245-255 | #995-1(1) (controller (for capital gains tax purposes)) |
| 245-260 | Omitted |
| 245-265 | 245-265 |
| 42A-1 | 242-1 |
| 42A-5 | 242-5 |
| 42A-10(1)(a) to (c) | 242-10(1)(a) to (c) |
| 42A-10(1)(d) | 242-10(2) IT(TP)A 1997 |
| 42A-10(2) | 242-10(2) IT(TP)A 1997 |
| 42A-10(3) | 242-10(2) |
| 42A-15(1) | 242-15(1) |
| 42A-15(2) | 242-15(2) |
| 42A-15(3) | 242-15(2) |
| 42A-20 | 242-20,
242-20 IT(TP)A 1997 |
| 42A-25 | 242-25 |
| 42A-30 | 242-30 |
| 42A-35(1) | 242-35(1) |
| 42A-35(2) and (3) | Omitted |
| 42A-40(1) | 242-40(1) |
| 42A-40(2) | 242-40(1) (note) |
| 42A-40(3) | 242-40(2) |
| 42A-45 | 242-45 |
| 42A-50 | 242-50 |
| 42A-55 | 242-55 |
| 42A-60 | 242-60 |
| 42A-65 | 242-65 |
| 42A-70 | 242-70 |
| 42A-75 | 242-75 |
| 42A-80(1) | 242-80(1) |
| 42A-80(2) | 242-80(2) |
| 42A-80(3) | 242-80(3) |
| 42A-80(4) | 242-80(4) |
| 42A-80(5) | 242-80(5) |
| 42A-80(6) | 242-80(6) |
| 42A-80(7) | 242-80(5) |
| 42A-80(8) | 242-80(7) |
| 42A-80(9) | 242-80(8) |
| 42A-85 | 242-85 |
| 42A-90(1) | 242-90(1) |
| 42A-90(2) | 242-90(2) |
| 42A-90(3) | 242-90(3) |
| 42A-90(4) | 242-90(4)
242-20 IT(TP)A 1997 |
| 42A-90(5) | 242-90(5) |
| 42A-90(6) | Omitted |
| 42A-95 | 242-75 |
| 42A-100 | 242-85 |
| 42A-105(1) | 242-90(1) |
| 42A-105(2) | 242-90(2) |
| 42A-105(3) | 242-90(3) |
| 42A-105(4) | 242-90(4)
242-20 IT(TP)A 1997 |
| 42A-105(5) | Omitted |
| 42A-110 | Omitted |
| 42A-115 (accrual amount) | 242-35(2) |
| 42A-115 (accrual period) | Omitted |
| 42A-115 (associate) | 242-10(3)
242-20(2)(b) 242-90(4) |
| 42A-115 (extension) | Omitted |
| 42A-115 (finance charge) | Omitted |
| 42A-115 (hire purchase agreement) | #995-1(1) (hire purchase agreement) |
| 42A-115 (implicit interest rate) | 242-35(2) |
| 42A-115 (lease) | 242-10(1)(a)
242-15(2)(b) 242-20(2)(a) 242-80(3) |
| 42A-115 (leased car) | Omitted |
| 42A-115 (lease payment) | 995-1(1) (luxury car lease payment) |
| 42A-115 (lease payment period) | 242-35(3)
995-1(1) (luxury car lease payment period) |
| 42A-115 (lease term) | Omitted |
| 42A-115 (lessee) | Omitted |
| 42A-115 (lessor) | Omitted |
| 42A-115 (luxury car) | 242-10(1)(b)
995-1(1) (luxury car) |
| 42A-115 (motor car or car) | 242-10(1)(d)
#995-1(1) (car) |
| 42A-115 (notional loan) | Omitted |
| 42A-115 (notional loan principal) | Omitted |
| 42A-115 (outstanding notional loan principal) | 242-35(2) |
| 42A-115 (right to use) | #995-1(1) (right to use) |
| 42A-115 (short-term hire agreement) | #995-1(1) (short-term hire agreement) |
| 42A-115 (termination amount) | 995-1(1) (termination amount) |
| 42A-120 | 242-10(1)(b)
995-1(1) (luxury car) 242-10(3) IT(TP)A 1997 |
| 42A-125 | Omitted |
| 42A-130 | Omitted |
| 42A-135(1) | 995-1(1) (luxury car lease payment period) |
| 42A-135(2) | 242-35(3) |
| 42A-140(1) | Omitted |
| 42A-140(2) | 242-35(2) |
| 42A-145 | 242-35(2) |
| 42A-150(1) | 242-35(2) |
| 42A-150(2) | Omitted |
| 393-1 | 393-1 |
| 393-5 | Omitted |
| 393-7 | Omitted |
| 393-10(1) | 393-5(1) |
| 393-10(2) | 393-5(2) |
| 393-10(3) | 393-5(3) |
| 393-15(1) | 393-10(1) |
| 393-15(2) | 393-10(1) |
| 393-15(3) | 393-10(2)
995-1(1) (unrecouped FMD deduction) 393-5 and 393-10 IT(TP)A 1997 |
| 393-15(4) | 393-10(4) |
| 393-20 | Omitted |
| 393-25 (depositor) | 393-25(4) |
| 393-25 (entity) | #995-1(1) (entity) |
| 393-25 (farm management deposit) | 393-20(1)
995-1(1) (farm management deposit) |
| 393-25 (financial institution) | 393-20(3) |
| 393-25 (make) | Omitted |
| 393-25 (owner) | 393-25(1)
995-1(1) (owner) |
| 393-25 (primary producer) | Omitted |
| 393-25 (primary production business) | 393-25(2)
393-25(3) |
| 393-25 (repay) | 393-10(3) |
| 393-25 (tax file number) | Omitted |
| 393-30(1) | 393-20(1) |
| 393-30(2) | 393-20(1)(b) |
| 393-30(3) | 393-20(2) |
| 393-35(1) | 393-35
393-30(1) |
| 393-35(2) | 393-35 (item 1 in the table) |
| 393-35(3) | 393-35 (item 2 in the table) |
| 393-35(4) | 393-35 (item 3 in the table) |
| 393-35(5) | 393-35 (item 4 in the table) |
| 393-35(6) | 393-35 (item 10 in the table) |
| 393-35(7) | 393-35 (item 5 in the table) |
| 393-35(8) | 393-35 (item 6 in the table) |
| 393-35(9) | 393-35 (item 7 in the table) |
| 393-35(10) | 393-35 (item 8 in the table) |
| 393-35(11) | 393-35 (item 9 in the table) |
| 393-37(1) | 393-40(1)
393-40(1) (note) |
| 393-37(2) | 393-40(2) |
| 393-37(3) | 393-40(3) |
| 393-37(4) | 393-40(4) |
| 393-37(5) | 393-40(5) |
| 393-37(6) | 393-15(1)(c) |
| 393-37(7) | 393-40(6), 393-40 IT(TP)A 1997 |
| 393-40(1) | 393-35 |
| 393-40(3) | 393-35 (item 11 in the table) |
| 393-40(4) | 393-35 ( item 12 in the table) |
| 393-40(5) | 393-35 (item 13 in the table) |
| 393-40(6) | 393-35 (item 14 in the table) |
| 393-45(1) | 393-30(1) |
| 393-45(2) | 393-30(3) |
| 393-45(3) | 393-30(2) |
| 393-50(1) | 393-15(1)(a)
393-15(2) |
| 393-50(2) | 393-15(1)(b)
393-15(2) |
| 393-50(3) | 393-15(1)(b)
393-15(2) |
| 393-50(4) | 393-45 |
| 393-50(5) | 393-15(1)(c)
393-15(2) 393-15(3) |
| 393-52 | Omitted |
| 393-55 | Omitted |
| 393-60 | Omitted |
| 393-65 | 995-1(1) (taxable non-primary production income) |
| 393-75 | 393-50 |
| 393-80 | 393-55 |
| 393-85 | 393-60 |
| 264AA | 398-5 IT(TP)A 1997 |
| 321-1 | Omitted |
| 321-5 | Omitted |
| 321-10 | 321-10 |
| 321-15 | 321-15 |
| 321-20 | 321-20 |
| 321-25 | 321-25 |
| 321-30 | Omitted |
| 321-35 | Omitted |
| 321-40 | Omitted |
| 321-45 | 321-45 |
| 321-50 | 321-50 |
| 321-55 | 321-55 |
| 321-60 | 321-60 |
| 321-65 | Omitted |
| 323-1 | Omitted |
| 323-5 | 321-80 |
| 323-10 | 321-85 |
| 323-15 | 321-90 |
| 323-20 | 321-95 |
| 323-25 | Omitted |
Finding table 2 - New law to old law
| New Law | Old law |
| 169AA ITAA 1936 | 219 |
| 5-1 | No equivalent |
| 5-5 | 204 |
| 5-10 | 204 |
| 5-15 | 204 |
| 242-1 | 42A-1 |
| 242-5 | 42A-5 |
| 242-10(1)(a) to (c) | 42A-10(1)(a) to (c)
42A-115 (lease and luxury car) 42A-120 |
| 242-10(d) | 42A-115 (motor car or car) |
| 242-10(2) | 42A-10(3) |
| 242-10(3) | 42A-115 (associate) |
| 242-15(1) | 42A-15(1) |
| 242-15(2) | 42A-15(2) and (3)
42A-115 (lease) |
| 242-20 | 42A-20
42A-115 (associate and lease) |
| 242-25 | 42A-25 |
| 242-30 | 42A-30 |
| 242-35(1) | 42A-35(1) |
| 242-35(2) | 42A-115 (accrual amount, implicit interest rate and outstanding notional loan principal)
42A-140(2) 42A-145 42A-150(1) |
| 242-35(3) | 42A-115 (lease payment period)
42A-135(2) |
| 242-40(1) | 42A-40(1) and (2) |
| 242-40(2) | 42A-40(3) |
| 242-45 | 42A-45 |
| 242-50 | 42A-50 |
| 242-55 | 42A-55 |
| 242-60 | 42A-60 |
| 242-65 | 42A-65 |
| 242-70 | 42A-70 |
| 242-75 | 42A-75
42A-95 |
| 242-80(1) | 42A-80(1) |
| 242-80(2) | 42A-80(2) |
| 242-80(3) | 42A-80(3)
42A-115 (lease) |
| 242-80(4) | 42A-80(4) |
| 242-80(5) | 42A-80(5) and (7) |
| 242-80(6) | 42A-80(6) |
| 242-80(7) | 42A-80(8) |
| 242-80(8) | 42A-80(9) |
| 242-85 | 42A-85
42A-100 |
| 242-90(1) | 42A-90(1)
42A-105(1) |
| 242-90(2) | 42A-90(2)
42A-105(2) |
| 242-90(3) | 42A-90(3)
42A-105(3) |
| 242-90(4) | 42A-90(4)
42A-105(4) 42A-115 (associate) |
| 242-90(5) | 42A-90(5) |
| 245-1 | 245-1 |
| 245-2 | 245-2 |
| 245-5 | 245-5 |
| 245-10 | 245-10(1)
245-25(2), (3) and (5) |
| 245-15 | 245-25(4) |
| 245-20 | 245-245(1) (debt) |
| 245-30 | 245-30 |
| 245-35 | 245-35(1) and (2)
245-245(1) (extinguished) |
| 245-36 | 245-35(4) and (6) |
| 245-37 | 245-35(5) |
| 245-40 | 245-15(2) and (3)
245-25(4A) 245-40 |
| 245-45 | 245-35(3) |
| 245-50 | 245-50 |
| 245-53 | 245-45 |
| 245-55 | 245-55 |
| 245-60 | 245-60 |
| 245-61 | 245-61 |
| 245-65 | 245-65 |
| 245-75(1)(a) | 245-75(1) |
| 245-75(1)(b) | 245-75(2)(a) |
| 245-75(2) | 245-75(2)(b) |
| 245-77 | 245-75(3) |
| 245-80 | 245-80 |
| 245-85 | 245-85 |
| 245-90 | 245-90 |
| 245-95 | 245-95 |
| 245-100 | 245-100 |
| 245-105 | 245-105(1) and (2) |
| 245-115 | 245-105(5)
245-110 245-115 |
| 245-120 | 245-120 |
| 245-130 | 245-105(6)
245-125 245-130 |
| 245-135 | 245-135 |
| 245-145 | 245-105(7)
245-140(1) and (2) 245-145 |
| 245-150 | 245-150 |
| 245-155 | 245-155(1) |
| 245-157 | 245-155(2) |
| 245-160 | 245-160 |
| 245-175(1) | 245-105(8)
245-165 245-175 |
| 245-175(2) | 245-170 |
| 245-180 | 245-165
245-180 |
| 245-185 | 245-165
245-185 |
| 245-190 | 245-165
245-190 |
| 245-195 | 245-195 |
| 245-200 | 245-200 |
| 245-215 | 245-215 |
| 245-265 | 245-265 |
| 321-10 | 321-10 |
| 321-15 | 321-15 |
| 321-20 | 321-20 |
| 321-25 | 321-25 |
| 321-45 | 321-45 |
| 321-50 | 321-50 |
| 321-55 | 321-55 |
| 321-60 | 321-60 |
| 321-80 | 323-5 |
| 321-85 | 323-10 |
| 321-90 | 323-15 |
| 321-95 | 323-20 |
| 393-1 | 393-1 |
| 393-5(1) | 393-10(1) |
| 393-5(2) | 393-10(2) |
| 393-5(3) | 393-10(3) |
| 393-10(1) | 393-15(1)
393-15(2) |
| 393-10(2) | 393-15(3) |
| 393-10(3) | 393-25 (repay) |
| 393-10(4) | 393-15(4) |
| 393-15(1)(a) | 393-50(1) |
| 393-15(1)(b) | 393-50(2) |
| 393-15(1)(c) | 393-37(6) |
| 393-15(2) | 393-50(1)
393-50(2) |
| 393-15(3) | 393-50(5) |
| 393-20(1) | 393-25 (FMD)
393-30(1) 393-30(2) |
| 393-20(2) | 393-30(3) |
| 393-20(3) | 393-25 (financial institution) |
| 393-25(1) | 393-25 (owner) |
| 393-25(2) | 393-25 (primary production business) |
| 393-25(3) | 393-25 (primary production business) |
| 393-25(4) | 393-25 (depositor) |
| 393-30(1) | 393-45(1) |
| 393-30(2) | 393-45(3) |
| 393-30(3) | 393-45(2) |
| 393-35 | 393-40(1) |
| 393-35 (item 1 in the table) | 393-35(2) |
| 393-35 (item 2 in the table) | 393-35(3) |
| 393-35 (item 3 in the table) | 393-35(4) |
| 393-35 (item 4 in the table) | 393-35(5) |
| 393-35 (item 5 in the table) | 393-35(7) |
| 393-35 (item 6 in the table) | 393-35(8) |
| 393-35 (item 7 in the table) | 393-35(9) |
| 393-35 (item 8 in the table) | 393-35(10) |
| 393-35 (item 9 in the table) | 393-35(11) |
| 393-35 (item 10 in the table) | 393-35(6) |
| 393-35 (item 11 in the table) | 393-40(3) |
| 393-35 (item 12 in the table) | 393-40(4) |
| 393-35 (item 13 in the table) | 393-40(5) |
| 393-35 (item 14 in the table) | 393-40(6) |
| 393-40(1) | 393-37(1) |
| 393-40(2) | 393-37(2) |
| 393-40(3) | 393-37(3) |
| 393-40(4) | 393-37(4) |
| 393-40(5) | 393-37(5) |
| 393-40(6) | 393-37(7) |
| 393-45 | 393-50(4) |
| 393-50 | 393-75 |
| 393-50 | 393-80 |
| 393-60 | 393-85 |
| 995-1(1) (entity) | 393-25 (entity) |
| 995-1(1) (farm management deposit) | 393-25 (farm management deposit) |
| 995-1(1) (forgiveness) | 245-245(1) (forgive) |
| 995-1(1) (luxury car) | 42A-115 (luxury car)
42A-120 |
| 995-1(1) (luxury car lease payment) | 42A-115 (lease payment) |
| 995-1(1) (luxury car lease payment period) | 42A-115 (lease payment period)
42A-135(1) |
| 995-1(1) (moneylending debt) | 245-245(1) (moneylending debt) |
| 995-1(1) (net forgiven amount) | 245-245(1) (net forgiven amount) |
| 995-1(1) (owner) | 393-25 (owner) |
| 995-1(1) (special accrual amount) | 995-1(1) (special accrual amount) ITAA 1997 |
| 995-1(1) (subject to foreign tax) | 995-1(1) (subject to tax) ITAA 1997 |
| 995-1(1) (taxable non-primary production income) | 393-65 |
| 995-1(1) (termination amount) | 42A-115 (termination amount)
240-78 ITAA 1997 |
| 995-1(1) (total net forgiven amount) | 245-245(1) (total net forgiven amount) |
| 995-1(1) (unrecouped FMD deduction) | 393-15(3) |
| 242-10(1) IT(TP)A 1997 | No equivalent |
| 242-10(2) IT(TP)A 1997 | 42A-10(1)(d) and (2) |
| 242-10(3) IT(TP)A 1997 | 42A-120 |
| 242-20 IT(TP)A 1997 | 42A-20
42A-90(4) 42A-105(4) |
| 245-10(1) IT(TP)A 1997 | 245-10(2) |
| 245-10(2) IT(TP)A 1997 | 245-140(3) and (4) |
| 393-10 IT(TP)A 1997 | 393-15(3) |
| 393-40 IT(TP)A 1997 | 393-37(7) |
| 398-5 IT(TP)A 1997 | 264AA |
| 255-105 Schedule 1 TAA 1953 | 213 |
| 255-110 Schedule 1 TAA 1953 | 213 |
| 268-1 Schedule 1 TAA 1953 | 222AFA |
| 268-5 Schedule 1 TAA 1953 | 222AFA |
| 268-10 Schedule 1 TAA 1953 | 222AGA, 222AGG |
| 268-15 Schedule 1 TAA 1953 | 222AGB |
| 268-20 Schedule 1 TAA 1953 | 222AHA |
| 268-25 Schedule 1 TAA 1953 | 222AIE |
| 268-30 Schedule 1 TAA 1953 | 222AIF |
| 268-35 Schedule 1 TAA 1953 | 222AGC, 222AGD, 222AGE |
| 268-40 Schedule 1 TAA 1953 | 222AGC, 222AGD, 222AHC, 222AHD, 222AIB, 222AIC |
| 268-45 Schedule 1 TAA 1953 | 222AIG |
| 268-50 Schedule 1 TAA 1953 | 222AHB |
| 268-55 Schedule 1 TAA 1953 | 222AKA |
| 268-60 Schedule 1 TAA 1953 | 222AHB |
| 268-65 Schedule 1 TAA 1953 | 222AIA, 222AIB |
| 268-70 Schedule 1 TAA 1953 | 222AKB |
| 268-75 Schedule 1 TAA 1953 | 222AJA |
| 268-80 Schedule 1 TAA 1953 | 222AJB |
| 268-85 Schedule 1 TAA 1953 | 222AMA |
| 268-90 Schedule 1 TAA 1953 | 222AGF, 222AHE, 222AID, 222AIH |
| 268-95 Schedule 1 TAA 1953 | 222AMB |
| 268-100 Schedule 1 TAA 1953 | 222AII, 222ARA |
| 269-1 Schedule 1 TAA 1953 | 222ANA |
| 269-5 Schedule 1 TAA 1953 | 222ANA |
| 269-10 Schedule 1 TAA 1953 | 222ANB, 222AOA, 222AOB, 222AOBAA, 222AOBA, 222APA, 222APB |
| 269-15 Schedule 1 TAA 1953 | 222AOB, 222AOBAA, 222AOBA, 222APA, 222APB |
| 269-20 Schedule 1 TAA 1953 | 222AOC, 222AOD, 222APC, 222APD |
| 269-25 Schedule 1 TAA 1953 | 222AOE, 222APE |
| 269-30 Schedule 1 TAA 1953 | 222AOG, 222APF |
| 269-35 Schedule 1 TAA 1953 | 222AOJ, 222API |
| 269-40 Schedule 1 TAA 1953 | 222AOH, 222APG |
| 269-45 Schedule 1 TAA 1953 | 222AOI, 222APH |
| 269-50 Schedule 1 TAA 1953 | 222AOF |
| 269-55 Schedule 1 TAA 1953 | 222ARA |
Index
Schedule 1: Collection and recovery of tax
| Bill reference | Paragraph number |
| Item 1, section 169AA of the ITAA 1936 | 2.21 |
| Item 2 | 2.4 |
| Item 3, Division 5 of the ITAA 1997 | 2.19 |
| Item 3, section 5-1 of the ITAA 1997 | 2.18 |
| Item 3, subsections 5-5(2) and (3) of the ITAA 1997 | 2.25 |
| Item 3, subsection 5-5(3) | 2.26 |
| Item 7, subsections 255-10(2A) to (2C) | 2.33 |
| Item 7, subsection 255-10(2C) | 2.35 |
| Item 9, Subdivision 255-D | 2.20, 2.41 |
| Item 9, section 255-100 | 2.36, 2.43 |
| Item 9, paragraph 255-100(1)(a) | 2.40 |
| Item 9, subsection 255-100(2) | 2.47 |
| Item 9, section 255-105 | 2.50 |
| Item 9, section 255-110 | 2.53 |
| Item 10, section 268-1 | 2.54 |
| Item 10, section 268-15 | 2.68 |
| Item 10, section 268-90 | 2.59, 2.67 |
| Item 10, section 269-1 | 2.69 |
| Item 10, subsection 269-15(2) | 2.88 |
| Item 10, section 269-25 | 2.80, 2.81 |
| Item 10, subsection 269-35(2) | 2.90 |
| Item 10, subsection 269-35(5) | 2.91 |
| Item 10, section 269-50 | 2.84 |
| Items 11 to 27, 29 to 32 and 34 to 52 | 2.109 |
| Item 28 | 2.38 |
| Item 54, section 5-10 of the IT(TP)A 1997 | 2.95 |
| Items 54 and 55, sections 5-1 and 721-25 of the IT(TP)A 1997 | 2.97 |
| Item 54, section 5-5 of the Income Tax (Transitional Provisions) Act 1997 ( IT(TP)A 1997) | 2.93 |
| Item 56 | 2.94 |
| Item 57 | 2.96 |
| Item 58 | 2.99 |
| Items 58 to 60 | 2.100 |
| Item 61 | 2.102 |
| Item 62 | 2.103 |
| Item 63 | 2.101 |
| Item 64 | 2.105 |
| Item 65 | 2.106, 2.107, 2.108 |
Schedule 2: Forgiveness of commercial debts
| Bill reference | Paragraph number |
| Items 1 and 2, Schedule 2C to the ITAA 1936, Division 245 of the ITAA 1997 | 3.3 |
| Item 2, Subdivision 245-E | 3.25 |
| Item 2, sections 245-1, 245-5, 245-30, 245-48, 245-80, 245-95 and 245-200 | 3.4 |
| Item 2, sections 245-10, 245-15 and 245-20 | 3.10 |
| Item 2, sections 245-35 to 245-37 | 3.16 |
| Item 2, paragraphs 245-40(a), (b) and (f) | 3.17 |
| Item 2, paragraph 245-60(1)(c) | 3.22 |
| Item 2, section 245-65 | 3.19 |
| Item 2, sections 245-75 and 245-77 | 3.21 |
| Item 2, sections 245-85 and 245-90 | 3.23 |
| Item 2, subparagraph 245-90(4)(b)(ii) | 3.24 |
| Item 2, subsection 245-90(5) | 3.24 |
| Item 2, note to subsection 245-105(1) | 3.28 |
| Item 2, sections 245-115, 245-130 and 245-175 and subsection 245-145(1) | 3.27 |
| Item 2, sections 245-115, 245-130, 245-145, 245-175, 245-180, 245-185 and 245-190 | 3.29 |
| Item 2, item 22 in the table in subsection 245-145(1) | 3.31 |
| Item 2, heading to Subdivision 245-G and section 245-265 | 3.45 |
| Item 2, subsection 245-155(2) | 3.26 |
| Item 2, subsection 245-265(9) | 3.46 |
| Items 3 to 8, definitions of 'forgiveness', 'forgiveness income year', 'moneylending debt', 'net forgiven amount' and 'total net forgiven amount' in subsection 995-1(1) | 3.44 |
| Item 9, subsection 245-5(1) of the IT(TP)A 1997 | 3.48 |
| Item 9, subsection 245-5(2) of the IT(TP)A 1997 | 3.49 |
| Item 9, subsection 245-5(3) of the IT(TP)A 1997 | 3.49 |
| Item 9, section 245-10 of the IT(TP)A 1997 | 3.50 |
| Item 9, subsection 245-10(1) of the IT(TP)A 1997) | 3.15 |
| Item 9, subsection 245-10(2) of the IT(TP)A 1997 | 3.30 |
| Items 10 to 22 and 24 to 41, paragraphs 82KZMA(6)(b) and 82KZMF(2)(b), subsections 73A(1A), 82KZM(2) and 109F(3) and sections 124KAA and 124ZAFAA to the ITAA 1936 and paragraphs 165-115ZA(2)(b), 204-30(2)(c) and 243-75(2)(a) and (b), subsections 25-25(1) (note), 25-35(5) (item 3 in the table), 36-15(7), 36-17(9) (note), 40-90(1), 40-645(3) (note 1), 43-50(7), 104-25(5) (note 2), 243-75(1), 707-140(3), and 707-415(2) (item 1 in the table) and (4), and sections 12-5, 112-97 (item 19 in the table), and 230-470 of the ITAA 1997 | 3.51 |
| Item 23, subsection 40-645(3) (note 1) | 3.52 |
| Items 42 to 45, definitions of 'company' and 'partnership' in subsection 995-1(1) | 3.33 |
Schedule 3: Leases of luxury cars
| Bill reference | Paragraph number |
| Items 1 and 2, Schedule 2E to the ITAA 1936, Division 242 of the ITAA 1997 | 4.3 |
| Item 2, Subdivision 242-E | 4.27 |
| Item 2, sections 242-1, 242-5, 242-30, 242-45, 242-60 and 242-75 | 4.4 |
| Item 2, paragraph 242-10(1)(a) | 4.43 |
| Item 2, paragraphs 242-10(1)(a), (b) and (d), 242-15(2)(b), 242-20(2)(a) and (b), subsections 242-10(3), 242-35(2) and (3), 242-80(3) and 242-90(4) | 4.37 |
| Item 2, paragraph 242-10(1)(d) | 4.40 |
| Item 2, paragraph 242-15(2)(b) and subsections 242-10(1) and (3) and 242-20(2) | 4.13 |
| Item 2, subsection 242-20(1) | 4.9 |
| Item 2, subsection 242-20(2) | 4.10 |
| Item 2, paragraph 242-20(2)(d) | 4.12 |
| Item 2, paragraph 242-25(1)(b) and subsections 242-20(1) and (2) and 242-90(3) and (4) | 4.11 |
| Item 2, subsection 242-35(2) | 4.16, 4.44 |
| Item 2, subsection 242-40(1) (note) | 4.20 |
| Item 2, subsection 242-40(2) | 4.21 |
| Item 2, section 242-55 (note) | 4.23 |
| Item 2, paragraph 242-65(1)(a) | 4.25 |
| Item 2, subsections 242-65(2) and (3) | 4.26 |
| Item 2, subsection 242-80(3) | 4.29 |
| Item 2, subsection 242-80(4) (note) | 4.30 |
| Item 2, subsection 242-80(5) | 4.31 |
| Item 2, subsection 242-90(1) | 4.32 |
| Item 2, subsection 242-90(3) | 4.33 |
| Item 2, paragraph 242-90(5)(a) and subsections 242-80(1), (4), (7) and (8) | 4.28 |
| Items 2 and 52, subsection 242-35(3) and 'luxury car lease payment period' in subsection 995-1(1) | 4.47 |
| Items 2 and 53, paragraph 242-10(1)(b) and 'luxury car' in subsection 995-1(1) | 4.48 |
| Items 2 and 74, subsection 242-90(4) and section 242-20 of the IT(TP)A 1997 | 4.35 |
| Items 3 to 5, 7, 11 to 13, 15, 16, 19, 20, 38, 46 and 56, subparagraphs 118-12(2)(a)(vii), 118-12(2)(b)(viii), 118-12(2)(b)(ix) and 974-130(4)(a)(iii), paragraph 240-115(2)(b), subsections 25-35(4A), 28-12(1) (note 2), 28-45(1) (note 1), 28-90(6) (note 1), 40-185(1) (note), 40-305(1) (note) and 'special accrual amount' in subsection 995-1(1), and 'leases of luxury cars' in section 10-5, 'notional sale and loan' in section 11-55 and 'leases of luxury cars' in section 12-5 | 4.52 |
| Items 6, 9, 17, 18, 23, 25, 27, 29, 31 to 34, 37, 39 to 42, 45, 47, 49 and 50, paragraphs 40-755(4)(b), 43-175(2)(a) and 240-90(4)(a), subsections 25-35(4A) and (4B), 240-25(6), 240-60(1) (steps 1 and 4 of the method statement), 240-80(4), 240-80(5), 240-105(4) (formula), 243-15(5), 243-20(4), 243-25(2), 243-30(2), 855-55(4) and 'depreciating asset' 'in-house software' and 'IRU' in subsection 995-1(1), and section 240-10 | 4.54 |
| Items 8, 24 to 26, 35, 36 and 48, heading to Subdivision 240-G, paragraph 240-30(a), subsections 25-35(4B), 240-25(4), 240-25(6) and 'finance charge' in subsection 995-1(1), and section 240-100 | 4.53 |
| Items 10, 14, 30, 39 to 42, 54, 55 and 59, subsections 25-35(4C), 243-15(5), 243-20(4), 243-25(2), 243-30(2) and 'notional loan', 'notional loan principal' and 'termination amount' in subsection 995-1(1), and sections 40-40 (item 1 in the table) and 240-78 | 4.55 |
| Items 30 and 59, section 240-78 and 'termination amount' in subsection 995-1(1) | 4.50 |
| Items 43 to 45, 57 and 58, heading to section 830-75, subsections 855-55(4) and 'subject to tax' and 'subject to foreign tax' in subsection 995-1(1), and section 83-75 | 4.56 |
| Items 51 to 53 and 59, 'luxury car lease payment', 'luxury car lease payment period', 'luxury car' and 'termination amount' in subsection 995-1(1) | 4.46 |
| Item 60, subsection 242-10(1) of the IT(TP)A 1997 | 4.51 |
| Item 60, subsection 242-10(3) of the IT(TP)A 1997 | 4.49 |
| Item 74, subsection 242-10(2) of the IT(TP)A 1997 | 4.14 |
| Item 74, section 242-20 of the IT(TP)A 1997 | 4.12 |
Schedule 4: Farm management deposits
| Bill reference | Paragraph number |
| Items 1 and 2, Division 393 | 5.4 |
| Item 2, Division 393 | 5.3 |
| Part 1, item 2, Subdivision 393-C | 5.29 |
| Part 1, item 2, section 393-1 | 5.5 |
| Part 1, item 2, paragraph 393-5(1)(b) and item 1 in the table in section 393-35 | 5.12 |
| Part 1, item 2, subsection 393-10(1) and example | 5.13 |
| Part 1, item 2, subsection 393-10(2) | 5.14 |
| Part 1, item 2, subsection 393-10(3) | 5.16 |
| Part 1, item 2, section 393-15 | 5.17 |
| Part 1, item 2, section 393-20 | 5.19 |
| Part 1, item 2, subsection 393-20(3) | 5.23 |
| Part 1, item 2, subsection 393-25(1) | 5.22 |
| Part 1, item 2, sections 393-30 and 393-35 | 5.19 |
| Part 1, item 2, section 393-40 | 5.24 |
| Part 1, item 2, subsection 393-40(6) | 5.25 |
| Part 1, item 7, Division 398, Schedule 1 to the TAA 1953 | 5.30 |
| Part 2, items 8 to 49, subsection 3(2) (paragraph (aa) of the definition of 'exempt livestock proceeds') of the Farm Household Support Act 1992, subsections 6(1), 95(1), 101A(4), 170(1) (item 9 in the table), 177B(1) and (2), 202DM(1) and 202DM(3) of the ITAA 1936, sections 97A, 202DK, 202DL, 202DL (note), 264AA of the ITAA 1936, paragraphs 202DL(a) and (b), 202DM(1)(a) and 202DM(3)(a) of the ITAA 1936, paragraph 268-35(5)(j) in Schedule 2F of the ITAA 1936, paragraph 268-35(5)(j) in Schedule 2F (note) of the ITAA 1936, sections 10-5 (item in the table headed 'farm management deposits') and 12-5 (item in the table headed 'primary production') of the ITAA 1997, paragraphs 26-55(2)(c), 165-55(5)(j) of the ITAA 1997, subparagraph 61-570(1)(a)(iii) of the ITAA 1997, paragraph 165-55(5)(j) (note) of the ITAA 1997, subsection 230-460(15) and 392-80(3) of the ITAA 1997, subsection 253-5(1) (paragraph (b) of the note) of the ITAA 1997, subsections 8J(18) and (19) of the TAA 1953, subsections 45-120(4) and (5) in Schedule 1 to the TAA 1953 | 5.33 |
| Part 2, item 46, subsection 392-80(3) | 5.28 |
| Part 3, item 50, section 393-1 of the IT(TP)A 1997 | 5.31 |
| Part 3, item 50, section 393-5 of the IT(TP)A 1997 | 5.32 |
| Part 3, item 50, section 393-10 of the IT(TP)A 1997 | 5.14 |
| Part 3, item 50, section 393-40 of the IT(TP)A 1997 | 5.25 |
Schedule 5: General insurance
| Bill reference | Paragraph number |
| Items 1 and 2, Division 321 | 6.5 |
| Item 2, sections 321-10 and 321-15 | 6.10 |
| Item 2, section 321-20 | 6.11 |
| Item 2, step 1 in the method statement in section 321-20 | 6.12 |
| Item 2, step 2 in the method statement in section 321-20 | 6.13, 6.14 |
| Item 2, section 321-25 | 6.21 |
| Item 2, section 321-45 | 6.24 |
| Item 2, sections 321-50 and 321-55 | 6.26 |
| Item 2, section 321-60 | 6.27 |
| Item 2, step 1 in the method statement in section 321-60 | 6.28 |
| Item 2, step 2 in the method statement in section 321-60 | 6.30 |
| Item 2, step 3 in the method statement in section 321-60 | 6.31 |
| Item 2, step 4 in the method statement in section 321-60 | 6.32 |
| Item 2, step 5 in the method statement in section 321-60 | 6.33 |
| Item 2, paragraphs 321-80(a) and (b), 321-85(a) and (b) | 6.39 |
| Item 2, paragraphs 321-80(b) and 321-85(b) | 6.40 |
| Item 2, section 321-90 | 6.41 |
| Item 2, section 321-95 | 6.42 |
| Items 3 to 5 and 16, definition of 'contract of reinsurance' in subsection 995-1(1) | 6.48 |
| Items 6 to 12, sections 10-5, 12-5 and 713-710 | 6.47 |
| Item 13 | 6.46 |