House of Representatives
Tax Law Improvement (Substantiation) Bill 1994
Explanatory Memorandum
(Circulated by the authority of the Assistant Treasurer,the Hon. George Gear, M.P.)Chapter 4 - Finding Tables
The purpose of these tables is to provide a quick check for locating where provisions in the new law are dealt with in the old law and vice versa.
The tables match provisions in the new law with their equivalent provision in the old law.
Finding Tables
Finding Table 1 - New Law to Old Law
| New provision - Schedule 2A | Old provision | Notes |
|---|---|---|
| Schedule 2A | ||
| 1-1 | Reader help | |
| 1-2 | 82KT(1) definition taxpayer | |
| 1-3 | Reader help | |
| 2-1 | 82KY(1), (2), (3) | |
| 3-1 | Reader help | |
| 3-2(1) | 82KX(1)(a) | 82KX(1)(b) Not reproduced |
| 3-2(2) | Rule change | |
| 3-2(3) | 82KX(1) | Rule change |
| 3-3 (59AAA) | 82KY(6) and (7) | |
| 3-4 | Reader help | |
| 4-1 | Reader help | |
| 4-2(1) | 82KW(3)(a) | |
| 4-2(2) | 82KW(4) | |
| 4-2(3) | 82KW(3)(b) | |
| 4-3(1) | 82KW(1) | |
| 4-3(2) | 82KW(1) | Rule change |
| 4-4 (59AAA) | 82KY(6) and (7) | |
| 4-5 | Reader help | |
| 5-1 | Reader help | |
| 5-2 | 82KW(2)(a) | |
| 5-3(1) | 82KW(1) | |
| 5-3(2) | 82KW(1) | Rule change |
| 5-4 | 82KW(2)(b), (ba) | |
| 6-1 | Reader help | |
| 6-2(1) | cf. 82KUD | Rule change |
| 6-2(2) | 82KT(6) and definition of exclusive business use | |
| 6-2(3) | cf 82KT(1) definition of nominated business percentage and related definitions | Rule change |
| 6-2(4), (5) | cf 82KT(1) definition of nominated business percentage | Rule change |
| 6-3 | 82KUA | |
| 6-4(1) | 82KUA | |
| 6-4(2) | 82KUB, 82KUC | Rule change |
| 6-4(3) | 82KUB, 82KUC | Rule change |
| 6-4(4) | 82KUB, 82KUC, 82KTBA, 82KTC, 82KTD | Rule change |
| 6-4(5) | 82KZA(1)(b) | |
| 7-1 | Reader help | |
| 7-2(1) | 82KTG(a) | |
| 7-2(2) | Rule change | |
| 7-2(3) | 82KTG(h) | |
| 7-2(4) | 82KTG(d) | |
| 7-2(5) | 82KTJ | |
| 7-2(6) | 82KTG(b) | |
| 7-3(1) | 82KT(1) definition of applicable log book period | |
| 7-3(2) | cf. 82KT(1) definition of applicable log book period | Rule change |
| 7-3(3) | 82KT(1) definition of applicable log book period | |
| 7-4(1) | cf 82KTE | Reader help |
| 7-4(2) | 82KT(1) definition of log book records | Rule change (signing) |
| 7-4(3) | 82KT(2) | |
| 7-4(4) | 82KUB & 82KT(1) definition of odometer records | Rule change |
| 7-4(5) | 82KT(1) definition of log book records and odometer records | |
| 7-5 | 82KTJ | |
| 8-1 | Reader help | |
| 8-2 | 82KT(1) definition of odometer records , 82KTD, 82KTJ | |
| 9-1 | Reader help | |
| 9-2 | 82KZA, 82KT(1) definition of retention period | Rule change |
| 9-3 | 82KZA, 82KT(1) definition of retention period | Rule change (subsection(2)) |
| 10-1 | Reader help | |
| 10-2(1), (2) | No equivalent - inserted for clarity | |
| 10-2(3) Item 1 Item 2 Item 3 Item 4 | 82KV(4) 82KV(5)(a) 82KV(5)(b) 82KV(5)(c) | Rule change (column 3, para. (e)) |
| 10-3(1) and (2) | No equivalent - inserted for clarity | |
| 10-3(3)(a) | 82KV(3)(aa) | |
| 10-3(3)(b) | 82KV(3)(b) | |
| 10-3(3)(c) | 82KV(3)(c) | |
| 10-4 | 82KZBA | |
| 11-1 | 82KT(1) definition of car | Rule change |
| 11-2 | 82KT(1) definition of car expenses | |
| 11-3 | 82KTA(1) | |
| 11-4 | Rule change | |
| Schedule 2B | ||
| 1-1 | 82KT(1) definition of taxpayer | |
| 1-2 | No equivalent - Reader help | |
| 2-1 | No equivalent - Reader help | |
| 2-2(1) | 82KT(1) definition of employment related expense | |
| 2-2(2) | 82KT(1) definition of eligible expense | |
| 2-2(3) | 82KT(1) definition of travel allowance | |
| 2-2(4) | 82KT(1) definition of eligible expense | |
| 2-2(5) | 82KT(1) definition of meal allowance | |
| 2-2(6) | cf. 82KT(1) definition of employment related expense and car expense | Rule change |
| 2-2(7) | 82KT(1) definition of employment related expense | |
| 2-2(8) | 82KT(6) | |
| 2-2(9) | 82KT(1) definition of salary or wages, employer, employee | |
| 2-3(1) | 82KZ(1) | |
| 2-3(2) | 82KZ(2) and 82KT(1) definition of travel expense | Rule change incorporated |
| 2-3(3) | 82KZ(6) | |
| 2-3(4) | 82KZ(1) | |
| 2-4 | 82KT(1) definition of retention period , 82KZA(1) | Rule change |
| 2-5 | 82KZB | Rule change |
| 2-6 | Rule change | |
| 2-7 | 82KZBA | |
| 2-8 | 82KZ(4) | Rule change |
| 2-9 | 82KZ(5) | Rule change |
| 2-10 | 82KZ(4) | Rule change |
| 2-11 | 82KZ(6) | |
| 3-1 | Reader help | |
| 3-2(1) | 82KUA, 82KW(2)(b), (ba) | |
| 3-2(2) | 82KW(2)(b) | |
| 3-2(3) | 82KUA(a) | |
| 3-3 | 82KT(1) definition of retention period , 82KZA(1) | |
| 4-1 | Reader help | |
| 4-2(1) | New definition | |
| 4-2(2) | 82KT(1) definition of travel expense | Rule change |
| 4-2(3) | No equivalent | |
| 4-2(4) | No equivalent | |
| 4-2(5) | 82KT(1) definition of travel expense and car expense | Rule change |
| 4-2(6) | 82KT(6) | |
| 4-2(7) | 82KT(1) definition of salary or wages | |
| 4-3(1) | 82KZ(1) | |
| 4-3(2) | 82KZ(2) | Rule change |
| 4-3(3) | 82KZ(1) | |
| 4-4 | 82KT(1) definition of retention period , 82KZA(1) | |
| 5-1 | Reader help | |
| 5-2 | Reader help | |
| 5-3 | Rule change | |
| 5-4(1), (2) | 82KU(1), (3), (4) and (5) | Rule change incorporated |
| 5-4(3) | Rule changes | |
| 5-4(4) | 82KU(1) | |
| 5-5(1), (2) | 82KU(2) and (9) | |
| 5-5(3) | Rule change | |
| 5-5(4) | Signpost | |
| 5-5(5) | 82KU(2) | |
| 5-6(1) | 82KU(6) | Partly Reader help |
| 5-6(2) | 82KU(7) | |
| 5-6(3) | 82KU(6)(a)(i), (b) | Rule change |
| 5-6(4) | 82KU(6)(a)(ii), (b) | Rule change |
| 5-6(5) | 82KU(6)(a) | |
| 5-7 | 82KU(8) | |
| 5-8 | Rule change | |
| 6-1 | Reader help | |
| 6-2 | 82KZ(2) | Rule changes |
| 6-3 | 82KZ(3) | |
| 7-1 | Reader help | |
| 7-2 | 82KT(1) definition of retention period - para (b)(ii) | |
| 7-3 | 82KZA(2) | |
| 7-4 | 82KZA(3) | |
| 7-5(1) | 82KZA(3) | |
| 7-5(2) | 82KZA(4) | |
| 8-1 | 82KZAA, 82KU(10) | |
| 8-2 | 82KZBB | |
| 8-3(1) | 82KZA(5) | |
| 8-3(2) | e.g. 82KZA(5)(d) | Reader help |
| 8-3(3) | 82KZA(6A), (7) | |
| 8-3(4)-(7) | 82KZA(6) | |
| 9-1 | Reader help | |
| 9-2 | 82KZBA | |
| 9-3(1) | 82KT(1) definition of eligible transport payment | |
| 9-3(2) | 82KT(1) definition of transport allowance payment | |
| 9-3(3) | 82KT(1) definition of industrial instrument | |
| 9-3(4) | 82KT(1) definition of transport expense | |
| 9-4 | 82KT(1A) | |
| 9-5 | 82KT(1A) | |
| 9-6 | 82KT(1) definition of eligible transport payment | |
| 9-7 | 82KZBA(2) and (3) | |
| 9-8 | 82KZBA(1)(d) | |
| 9-9 | 82KZBA(1)(e) |
Finding Table 2 - Old Law to New Law
| Old Provisions | New Provisions | Rule/Drafting Change | Explanation |
|---|---|---|---|
| 82KT(1) - | |||
| applicable log book period | 7-3 (2A) | Rule & drafting | Log book may now overlap two income years. |
| car | 11-3 (2A) | Rule | Panel vans and utilities over 1 tonne excluded |
| car expense | 11-4 (2A) | Drafting | |
| car expense reimbursement payment | No equivalent | Drafting | This term is no longer defined but the relevant reference to reimbursement of car expenses still appears in par. 9-3(2)(b) |
| car records | No equivalent | Drafting | This term, which was used to describe all the records that were required to be kept for the log book method, is no longer used. |
| depreciation | No equivalent | Drafting | |
| elect | No equivalent | Drafting | The definition of elect was a formal drafting mechanism which is no longer required. |
| eligible expense | cf. 2-2(4), 22(2) and incorporated into 9-2 (2B) | Drafting | This term is no longer used, but its effect is retained in definitions of meal allowance expense, travel allowance expense and deducting an expense related to an award transport payment. |
| eligible transport payment | 9-3 (2B) | ||
| employee | 2-2(9) (2B) | ||
| employer | 2-2(9) (2B) | ||
| employment related expense | 2-2 (2B) | Drafting | |
| exclusive business use deduction | 6-2(2) (2A) | ||
| expense | No equivalent | Drafting | The definition was a formal drafting mechanism which is no longer required. |
| industrial instrument | 9-3 & cf. 210(b) (2B) | Drafting | |
| log book car | No equivalent. | Drafting | The definition was a formal drafting mechanism which is no longer required. |
| log book records | No equivalent. | Drafting | The records covered by the definition are still required, but the formal drafting mechanism is no longer required. |
| long term log book car | No equivalent. | Rule | This term was required in relation to establishing which percentage should be used in the log book method. Because the method has been simplified, the term is no longer necessary. |
| low business kilometre car | No equivalent. | Rule | This term was required in relation to establishing which percentage should be used in the log book method. Because the method has been simplified, the term is no longer necessary. |
| meal allowance | 2-2(5) (2B) | ||
| motor vehicle | No equivalent | Drafting | Although no longer specifically defined, the effect is retained by incorporating the relevant words into the definition of "car" in 11-1 (2A) and also in 2-2 (2B). |
| nominated business percentage | No equivalent | Rule | Function performed by this term is now done by "business use percentage". The mechanism for achieving the percentage is different. |
| odometer records | Division 8, Schedule 2A | Drafting | Rule change in that they are now required in every year you use the log book method, including the log book year. |
| outgoing | No equivalent | Drafting | The definition was a formal drafting mechanism which is no longer required. |
| overtime meal allowance | 2-10 (2B) | ||
| person | No equivalent | Drafting | The term was defined to ensure that a partnership which supplied goods or services came within the documentary evidence rules. The equivalent provision now refers to suppliers. |
| retention period | Division 9 of Schedule 2A, 2-4, 3-5, 4-4 and Division 7 of Schedule 2B | Drafting | Record retention period has been placed in the record keeping provisions. |
| salary or wages | 2-2(9) (2B) | ||
| substantiation sections | No equivalent | Drafting | The definition was a formal drafting mechanism which is no longer required. |
| taxpayer | No equivalent | Drafting & rule | The function served by this definition is now covered by the application sections - 1-2 (2A), 11 (2B). |
| transport allowance payment | No equivalent | Drafting | The effect of the definition is now incorporated in subsections 9-3(1) & (2). |
| transport expense | 9-3 (2B) | ||
| travel allowance | 2-2(3) (2B) | ||
| travel diary | No equivalent | Drafting | This definition merely gave the record required by subs.82KZ(2) the name travel diary. The redraft refers to travel records which are defined in Division 6 of Schedule 2B. |
| travel expense | cf. 2-2(2) & 42(2) (2B) | Drafting & rule | The definition is different for business individuals. |
| underlying business percentage | cf. definition of business use percentage in 62(3) (2A) | Rule | The many steps that a taxpayer had to go through to reach the deductible percentage have been omitted. As such this definition is no longer required. |
| 82KT(1A) eligible transport payment | 9-4, 9-5 (2B) | Drafting | |
| 82KT(2) 2/more journeys per day | 7-4(3) (2A) | ||
| 82KT(3) timing of depreciation expense | No equivalent | Drafting | The subsection was a formal drafting mechanism which is no longer required. |
| 82KT(4) producing assessable income defined | No equivalent | Drafting | The subsection was a formal drafting mechanism which is no longer required. |
| 82KT(5) business of a particular kind | No equivalent | Drafting | The subsection was a formal drafting mechanism which is no longer required. |
| 82KT(5A) application of s 82KUD | No equivalent | Drafting | The subsection was a formal drafting mechanism which is no longer required. |
| 82KT(6) deductibility of expenses | 1-2 Overall key principle, and key principles 4 & 5 (2A), 2-1, 4-1, 9-1 (2B) | Drafting | References are to key principles. The deductibility point is also restated in main provisions such as 5-2, 6-2 of Schedule 2A, and 2-2(8), 4-2(6) of Schedule 2B. |
| 82KTAA eligible expenses - transport expenses | No equivalent | Drafting | The effect of this provision is incorporated in 9-2(1)(b). |
| 82KTA held | 11-4(2A) | ||
| 82KTB holding period of motor vehicle | No equivalent | Drafting | The subsection was a formal drafting mechanism which is no longer required. |
| 82KTBA, 82KTC timing for completion of car records | 6-4(4) (2A) | Drafting | |
| 82KTC omission of detail from car records | 6-4(4) (2A) | Drafting | |
| 82KTD omission of detail from odometer records | 6-4(4) (2A) | Drafting | |
| 82KTE unsigned or false entries in car log books | No equivalent cf 7-4(4)(d) (2A) | Rule & drafting | Signing requirements have been dropped, so that aspect of provision is unnecessary. |
| 82KTF reasonable estimate of underlying business percentage | No equivalent cf 6-2 (2A) | Rule | Compare with the business use percentage used under the new log book method. |
| 82KTG log book year of income | 7-2 (2A) | Rule | |
| 82KTH business percentage established during applicable log book period | No equivalent cf 7-4(4)(d) (2A) | Rule | Compare with the business use percentage used under the new log book method. |
| 82KTJ replacement cars | 7-5 (2A) | Drafting | |
| 82KTK reacquisition of cars | No equivalent | Rule | This provision is essentially an anti-avoidance provision which has been omitted. |
| 82KU(1) documentary evidence - non-depreciation expense | 5-4 (2B) | ||
| 82KU(2) documentary evidence - depreciation expense | 5-5 (2B) | ||
| 82KU(3) statement or certificate | 5-4, 5-5 (2B) | Rule | |
| 82KU(4) statement or certificate | 5-4, 5-5 (2B) | Rule | |
| 82KU(5) statement or certificate | 5-4 (2B) | Rule | |
| 82KU(6) undocumentable expenses | 5-6, 5-7 (2B) | ||
| 82KU(7) $10/$200 rule | 5-6, 5-7 (2B) | ||
| 82KU(8) deemed undocumentable expense | 5-6, 5-7 (2B) | ||
| 82KU(9) & (10) documentary evidence of depreciation expenses | 5-5, 8-1 (2B) | Drafting | |
| 82KUA no deductions for car expenses unless documentary evidence | 6-3, 6-4 (2A) 32 (2B) | ||
| 82KUB, 82KUC no deductions for logbook method unless records kept | cf. Division 6 of Schedule 2A | Rule | |
| 82KUD deduction using log book method | cf. Division 6 of Schedule 2A | Rule | |
| 82KUE percentage reduced if exceeds log book or reasonable estimate | cf. Division 6 of Schedule 2A | Rule | |
| 82KV exemptions from log book method | 10-2, 10-3 (2A) | ||
| 82KW 12% and 1/3 methods | Divisions 4 & 5 of Schedule 2A | Drafting & rule | |
| 82KX cents per km method | Division 3 of Schedule 2A | Drafting & rule | |
| 82KY elections | 2-1 (2A) | Drafting & rule | Rule change relates mainly to the need to update the provisions to reflect self-assessment. |
| 82KY(4),(5) expenses incurred by taxpayer | Omitted | Rule | Essentially avoidance provisions which are no longer appropriate. |
| 82KY(6) depreciation | 3-3, 4-4 of Schedule 2A & 59AAA | ||
| 82KZ(1) no deduction for non-car expenses unless documentary evidence | 2-3, 4-3 (2B) | ||
| 82KZ(2) and (3) travel diaries | 2-3, 4-3, 6-2, 6-3 (2B) | ||
| 82KZ(4) reasonable allowances | 2-8, 2-10 (2B) | Rule | |
| 82KZ(5) reasonable overseas travel allowance | 2-9 (2B) | Rule | |
| 82KZ(6) international flight crew | 2-11 (2B) | ||
| 82KZA(1) retention of records | 6-4(5) & Division 9 of Schedule 2A 2-4, 3-3, 4-4, Division 7 of Schedule 2B | ||
| 82KZA(2) notice to produce | 7-3 (2B) | ||
| 82KZA(3) non-compliance with notice | 7-4, 7-5 (2B) | ||
| 82KZA(4) not an offence | 7-5 (2B) | ||
| 82KZA(5)-(7) lost or destroyed | 8-3 (2B) | ||
| 82KZA(7A)-(7B) records for current year | Drafting | ||
| 82KZAA discretion | 8-1 (2B) | Rule | |
| 82KZB $300 exemption | 2-5 (2B) | Rule | |
| 82KZBA eligible transport payments | Division 9 of Schedule 2B | ||
| 82KZBB reasonable failure to meet requirements | 8-2 (2B) | Rule |