Senate

Tax Law Improvement Bill (No. 1) 1998

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)

CHANGE OF TITLE - TAX LAW IMPROVEMENT BILL (No. 1) 1998 - SENATE - Explanatory Memorandum.

The Tax Law Improvement Bill (No. 2) 1997 has been retitled the Tax Law Improvement Bill (No. 1) 1998. All references in this explanatory memorandum that refer to Tax Law Improvement Bill (No. 2) 1997 should now read Tax Law Improvement Bill (No. 1) 1998.
THIS MEMORANDUM TAKES ACCOUNT OF AMENDMENTS MADE BY THE HOUSE OF REPRESENTATIVES TO THE BILL AS INTRODUCED

Chapter 10 - Finding tables

Overview

This part contains finding tables to enable you to locate quickly the provision in this Bill that corresponds to a particular provision in the Income Tax Assessment Act 1936, and vice versa.

In the finding tables:

No equivalent means that this is a new provision that has no equivalent in the law being rewritten. Typically, these would be guide material.
Omitted means that the provision of the old law has not been rewritten in the new law.
# indicates that the provision is already present in the Income Tax Assessment Act 1997.

Finding Table 1 - New Law to Old Law

New law Old law   New law Old law
Division 100 Subdiv A of Division 1 103-10(1) 160D
Division 102 103-10(2) 160D, 160K(3)
102-1 No equivalent 103-15 160K(4)
102-5(1) 160ZC(1), 160ZO 103-20 160K(5)
102-5(2) 160ZC(4A) 103-25 No equivalent
102-5(3) 160ZC(4B) Division 104
102-10(1) 160ZC(2) 104-1 No equivalent
102-10(2) 160ZO(2) 104-5 No equivalent
102-15(1) 160ZC(3) 104-10(1) 160L(1)
102-15(2) 160ZC(3A) 104-10(2) 160M(1), (1A), (2)
102-15(3) 160ZC(3B) 104-10(3) 160U(3), (4)
102-20 160Z(1), 160ZQ(1) 104-10(4) 160Z(1)
102-22 160Z(1), 160ZQ(1) 104-10(5) 160L(1)(b), 160ZU, 160S(1)
102-25(1) No equivalent 104-10(6) 160U(8)
102-25(2) No equivalent 104-15(1) 160L(1), 160M(3)(d)
102-25(3) 160M(6), 160M(7) 104-15(2) 160U(7)
102-30 160Z(7), 160ZC(4E),) 104-15(3) 160Z(1)
160ZC(5), 160ZQ(6A 104-15(4) 160M(4), 160L(1)(b)
Division 103 104-20(1) 160L(1), 160N
103-1 No equivalent 104-20(2) 160U(9)
103-5 No equivalent 104-20(3) 160Z(1)

New law Old law
104-20(4) 160L(1)(b)
104-25(1) 160L(1), 160M(3)(b), (c)
104-25(2) 160U(3), (4)
104-25(3) 160Z(1)
104-25(4) 160ZU
104-25(5) 160L(1)(b), 160ZU
104-30(1) 160ZZC(3A), (3B)
104-30(2) 160ZZC(3A), (6)
104-30(3) 160Z(1)
104-30(4) 160ZH(11)
104-30(5) 160L(1)(b)
104-35(1) 160M(6)
104-35(2) 160M(6A)(b), 160U(6)(a)(iii), (b)(iii)
104-35(3) 160M(6A)(c), (d) 160Z(1), 160ZH(7A)
104-35(4) 160ZH(11)
104-35(5) 160MA
104-40(1) & (2) 160ZZC(3)
104-40(3) 160ZZC(3), (6)
104-40(4) 160ZZC(5)
104-40(5) 160ZZC(7), (8)
104-40(6) No equivalent
104-40(7) 160ZZC(2)
104-45(1) 160ZZG
104-45(2) 160U(3), (4)
104-45(3) 160Z(1), 160ZZG
104-45(4) 160ZH(11)
104-55(1) 160M(3)(a)
104-55(2) 160U(4)
104-55(3) 160Z(1)
104-55(4) 160M(4A), (4B)
104-55(5) 160M(3)(a), 160L(1)(b)
104-60(1) 160M(3A)
104-60(2) 160U(4)
104-60(3) 160Z(1)
104-60(4) 160M(3A), 160L(1)(b)
104-65(1) 160M(3)(aa)
104-65(2) 160U(4)
104-65(3) 160Z(1)
104-65(4) 160L(1)(b)
104-70 160ZM, 160L(1)(b)
104-75(2) 160ZX(1)
104-75(3) 160Z(1), 160ZX(2)(a), (3)
104-75(4) 160L(1)(b)
104-75(5) 160Z(1), 160ZX(2)(a), (4)(a)
104-75(6) 160ZX(5), 160L(1)(b)
104-80(1) 160ZYA
104-80(2) 160U(4)
104-80(3) 160Z(1), 160ZYA(a)
104-80(4) 160(L)(1)(b)
104-80(5) 160Z(1), 160ZYA(b)
104-80(6) 160(L)(1)(b)
104-85(1) 160ZX(2)(b),(3)
104-85(2) 160ZX(3)
104-85(3) 160Z(1), 160ZX(2)(b), (3)
104-85(4) 160L(1)(b)
104-85(5) 160Z(1), 160ZX(4)(b)
104-85(6) 160ZX(5), 160L(1)(b)
104-90(1) 160ZYB(1), (5)
104-90(2) 160(U)(3), (4)
104-95 160ZYB(2), (3) 160L(1)(b)
104-100 160ZYB(4), 160L(1)(b)
104-105(1) 160M(6BA)
104-105(2) 160M(6BB)(c), 160U(6)(a), (iii), (b)(iv)
104-105(3) 160M(6BB)(b), (d), 160Z(1), 160ZH(7A)
104-105(4) 160ZH(11)
104-110 160M(5)(c), 160ZS(1), (2), 160U(3), (4), 160ZU, 160Z(1), 160ZSA(1)(c), (d)
104-115 160ZSA(1)(a),(b),(c), (d), (g), (3), 160ZU, 160Z(1), 160L(1)(b)
104-120 160ZT(1), 160ZSA(1)(e)
104-125 160ZT(2)(b), 160ZU
104-130 160ZT(1A), (1B), 160L(1)(b), 160ZU

New law Old law
104-135(1)-(5) 160ZL(1), (2), (3), 160L(1)(b)
104-135(6) No equivalent
104-140 160ZZRL
104-145 160WA, 160Z(1), 160L(1)(b)
104-150 160ZZC(12), 160Z(1)
104-155 160M(7), 160Z(1), 160MA, 160ZH(11)
104-160 160M(8), 160Z(1), 160L(1)(b)
104-165(1) 160M(11A)
104-165(2) 160M(11B)
104-165(3) 160M(11B)
104-170 160M(9), (10), 160Z(1), 160L(1)(b)
104-175(1) 160ZZOA(1)(a), (b)
104-175(2), (3) 160ZZOA(1)(c), (2)(d)
104-175(4) 160ZZOA(1)(d)
104-175(5) 160ZZOA(1)(d), (e)
104-175(6) 160ZZOA(1)(ca)
104-175(7) No equivalent
104-175(8), (9) 160ZZOA(1)(d), (e)
104-180(1) 160ZZOA(2)(a)
104-180(2) 160ZZOA(2)(e), (f)(i)
104-180(3) 160ZZOA(2)(b), (f)(ii)
104-180(4) 160ZZOA(2)(f)(iii), (iv)
104-180(5) 160ZZOA(2)(f)(iii)
104-180(6) 160ZZOA(2)(f)(iv)
104-205 160ZZD, 160U(3), (4), 160L(1)(b)
104-210 160ZC(4C), (4D)
104-215 160Y(1),(2), (2A), (3), 160L(1)(b), 995-1
104-220 160ZB(7), 160L(1)(b)
104-225 160ZQ(4), 160U(3), (4)
104-230(1) 160ZZT(1)
104-230(2) 160ZZT(1)(c), (d)
104-230(3) 160ZZT(1A)(a), (c)
104-230(4) 160ZZT(1A)(b), (d)
104-230(5) 160U(3), (4)
104-230(6) 160ZZT(1)
104-230(7) 160ZZT(4)
104-230(8) 160ZZT(3)
Division 106
106-1 No equivalent
106-5 160C(3)
106-30 160W(a), (b)
106-35 160W(c)
106-50 160V(1), (1A)
106-60 160V(2)
Division 108
108-1 No equivalent
108-5 160A, 160R
108-7 160ZN(1)(a)
108-10 160B(2),(2A) 160Z(7), 160ZQ(1), (5), (6), (7), (8)
108-15 160B(4), (5)
108-17 160ZH(1)(ba), (2)(ba)
108-20 160B(1), 160Z(7)
108-25 160B(4), (5)
108-30 160ZH(1)(ba), (2)(ba)
108-50 160P(8)
108-55 160P(1), (2), (4), 160ZZE
108-60 160P(5), 160ZZE
108-65 160P(3)
108-70 160P(4), (6)
108-70(1) 160P(4), 160ZZE
108-70(6) 160ZZK(3), (4)
108-75 160P(6A), (9), (10), 160ZZE
108-80 No equivalent
108-85 160Q
Division 109
109-1 No equivalent
109-5 160M, 160U
109-10 160M(5)(a), (aa), (b), 160U(3), (4), (5)
109-15 160S(1)
109-50 No equivalent
109-55 No equivalent
109-60 No equivalent
Division 110
110-1 No equivalent
110-5 No equivalent
110-10 No equivalent

New law Old law
110-25(1)-(6) 160ZH(1), (2)
110-25(1) 160Z(3), 160ZL(4), 160ZM(4), 160ZQ(2), 160ZT(1B), 160ZYB(3), 160ZZD(5)
110-25(2) 160ZH(4)
110-25(4) 160ZH(6A)
110-25(7) 160ZH(6), (6B), (8)
110-25(8) 160ZH(11)
110-30 160ZH(6), (6B), (8), (11)
110-35 160ZH(5), (7), (7B)
110-55 160ZH(3), (11), 160ZK(1), (2)
110-55(1) No equivalent
110-55(2) No equivalent
110-55(3)(a) 160ZK(1)(b)
110-55(3)(b) 160ZK(2)
110-55(4) 160ZK(1)(a), (1A)
110-55(5) 160ZK(1)(a)
110-55(6) 160ZH(11)
110-55(7) 160ZK(1B), (5)
110-55(8) 160ZK(6)
110-60 160ZH(11), 160ZK(3), (3A), (3B), (4), (5) (6)
Division 112
112-1 No equivalent
112-5 No equivalent
112-20 160ZH(9), 160ZH(10), 160M(4A), (4B), 160ZY, 160ZYN, 160ZYQD, 160ZYU, 160ZYXD
112-25 160ZH(12), (13), (14)
112-30 160R, 160ZI
112-35 160S(2)
112-40 No equivalent
112-45 No equivalent
112-50 No equivalent
112-55 No equivalent
112-60 No equivalent
112-65 No equivalent
112-70 No equivalent
112-75 No equivalent
112-80 No equivalent
112-85 No equivalent
112-90 No equivalent
112-95 No equivalent
112-97 160ZH(3A)
112-100 No equivalent
112-105 No equivalent
112-110 No equivalent
112-115 No equivalent
112-135 No equivalent
112-140 No equivalent
112-145 No equivalent
112-150 No equivalent
Division 114
114-1 160ZJ(4)
114-5 No equivalent
114-10 160Z(5), 160ZZN(2)(f), (3), (5), (8), 160ZZNA(9), (11), 160ZZP(2), 160ZZPAA(3), 160ZZPAB(3), 160ZZPAC(3), 160ZZPA(3), (8), 160ZZPB(3), (8), 160ZZPH(3)
114-10(1) 160Z(3)
114-10(2) No equivalent
114-10(3) 160ZYB(3)
114-10(4) 160ZZO(2)
114-10(5) 160ZZF(10), 160ZZL(6)
114-10(6) 160Z(4), 160ZQ(3)
114-10(7) 160Z(4)
114-15 160K(6)
114-20 No equivalent
Division 116
116-1 No equivalent
116-5 No equivalent
116-10 No equivalent
116-20 160ZD(1), 160ZS(1), 160ZSA(1)(g), (h), (n), 160M(7)
116-25 160ZD(3)
116-30 160ZD(2)
116-30(2) 160M(6A)(d)

New law Old law
116-40 160ZD(4), 160P(7)
116-45 160ZF
116-50 No equivalent
116-55 160S(2)
116-65 160ZZC(7)
116-70 160ZZC(11)
116-75(1) 160ZD(2B)
116-75(2) 160ZD(2A)
116-75(3) 160ZV(1)
116-80 160ZD(5)
116-85 160ZFA
116-95 160ZFB
Division 118
118-1 No equivalent
118-5(a) 160A
118-5(b) 160L(6)
118-10(1) 160B(2)
118-10(2) 160B(2A)
118-10(3) No equivalent. Replaces 160ZE and 160ZG.
118-12 160Z(6), (9)(c), (10)
118-15(a) 160ZB(1)
118-15(b) 160ZB(1)
118-15(c) 160Z(6A)
118-15(d) 160ZB(2), (3)
118-15(e) 160L(6A)
118-20 160ZA(4), (5), (6), (7)
118-20(5) 160ZA(4A), (5A)
118-20(6) 160ZA(7A)
118-22 160ZA(8)
118-25(1) 160L(3)(a), (4)(a), (5)(a)
118-25(2) 160ZB(7)
118-30 160L(3)(c), (4)(c), (5)(c)
118-35 160L(3)(d), (4)(d), (5)(d)
118-40 160Z(9)(d)
118-42 160ZZPG(1), (2), (3)(a)
118-45 160L(7)
118-50 160M(5)(a), (aa)
118-55 160ZB(4), (5)
118-60 160L(9)
118-100 No equivalent
118-105 No equivalent
118-110 160ZZQ(12)
118-115 160ZZQ(1) (in part)
118-120 160ZZQ(3)
118-125 160ZZQ(1) (in part)
118-130 160ZZQ(1AA), (1AB), (2)
118-135 No equivalent
118-140 160ZZQ(8)
118-145 160ZZQ(11)
118-150 160ZZQ(5), (5AA)
118-155 160ZZQ(5), (5AA)
118-160 No equivalent
118-165 160ZZQ(4)
118-170 160ZZQ(9), (10)
118-175 160ZZQ(9)
118-180 160ZZQ(1A)
118-185 160ZZQ(16)
118-190 160ZZQ(21), (22), (23)
118-192 160ZZQ(20D)
118-195 160ZZQ(13), (13A), (14), (15)
118-200 160ZZQ(17), (17A), (18), (19), (20), (20A), (20AA)
118-205 160ZZQ(20B)
118-210 160ZZQ(20C)
118-250 160ZZR
118-250(4)(b), (c) 160F
118-255 160ZZR(3)
118-260 160ZZRAA
118-300 160ZZH, 160ZZI
118-305 160ZZJ
118-310 160ZZJA
118-350 160ZYEB
Division 121
121-10 No equivalent
121-20 160ZZU(1), (3), (4)
121-25 160ZZU(6), (8)
121-30 160ZZU(2), (5)
Division 122
122-1 No equivalent
Subdivision 122-A
122-5 No equivalent

New law Old law
122-15 160ZZN(2)(a),
122-20(1)(a) 160ZZN(2)(b), (4)(b)
122-20(1)(b) 160ZZN(5A)
122-20(2) 160ZZN(2)(b), (4)(b)
122-20(3)(a) 160ZZN(2)(ba), (4)(ba)
122-20(3)(b) No equivalent
122-20(4) No equivalent
122-25(1) 160ZZN(2)(c), (4)(c)
122-25(2) 160ZZN(1), (2)(caa), (4)(ca), 160L(3)(c), (4)(c), (6), (7)
122-25(3) No equivalent
122-25(4) 160ZZN(2)(cab), (4)(cb)
122-25(5) 160ZZN(9)
122-25(6) 160ZZN(2)(a)
122-25(7) 160ZZN(4)(a)
122-35(1) 160ZZN(5A)
122-35(2) No equivalent
122-37 No equivalent
122-40(1) 160ZZN(2),(4)
122-40(2) 160ZZN(7)(b)
122-40(3) 160ZZN(7)(a)
122-45 No equivalent
122-50 No equivalent
122-55 No equivalent
122-60 No equivalent
122-65 No equivalent
122-70(1) No equivalent
122-70(2) 160ZZN(2)(f), (4)(f)
122-70(3) 160ZZN(2)(e), (4)(e)
122-75 No equivalent
Subdivision 122-B
122-120 No equivalent
122-125 160ZZNA(2)(a), (h)
122-130(1), (2) 160ZZNA(2)(b), (12)
122-130(3)(a) 160ZZNA(2)(c)
122-130(3)(b) No equivalent
122-130(4) No equivalent
122-135(1) 160ZZNA(2)(d)(i)
122-135(2) 160ZZNA(2)(d)(i), (g)
122-135(3) 160ZZNA(1), (2)(da) 160L(5)(c), (6), (7)
122-135(4) 160ZZNA(2)(db)
122-135(5) No equivalent
122-135(6) 160ZZNA(2)(e)
122-135(7) 160ZZNA(2)(f)
122-140(1) 160ZZNA(12)
122-140(2) No equivalent
122-145 No equivalent
122-150 160ZZNA(3)
122-155(1) 160ZZNA(10)(d), (10A)
122-155(2) 160ZZNA(10)(a)
122-160(1) 160ZZNA(10)(b)
122-160(2) 160ZZNA(10)(d)(i), (10A)
122-160(3) 160ZZNA(10)(d)(ii), (10A)
122-160(4) 160ZZNA(10)(b), (d)
122-170 No equivalent
122-175 No equivalent
122-180 No equivalent
122-185 No equivalent
122-190 No equivalent
122-195 No equivalent
122-200(1) No equivalent
122-200(2) 160ZZNA(8)
122-200(3) 160ZZNA(5)
122-200(4) 160ZZNA(7)
122-200(5), (6) 160ZZNA(8)
122-205 No equivalent
Division 124
124-1 No equivalent
124-5 No equivalent
Subdivision 124-A
124-10(1) No equivalent
124-10(2) 160ZWA(2), 160ZWC(2), (3), 160ZZF(3), 160ZZP(1), 160ZZPAA(2), 160ZZPAB(2), 160ZZPAC(2), 160ZZPA(2), 160ZZPB(2), 160ZZPE(2), 160ZZPG(3)(a), 160ZZPH(3)(a)

New law Old law
124-10(3) 160ZWA(11), 160ZWC(4)(b), 160ZZF(7), 160ZZP(1)(j), 160ZZPAA(2)(b), 160ZZPAB(2)(b), 160ZZPAC(2)(b),
124-10(3) 160ZZPA(2)(g), 160ZZPB(2)(g), 160ZZPE(2)(b), 160ZZPG(3)(c), 160ZZPH(3)(c)
124-10(4) 160ZWA(5), (8)(e), (9)(e), 160ZWC(4)(a), 160ZZF(6), 160ZZP(1)(h), 160ZZPAA(2)(a), 160ZZPAB(2)(a), 160ZZPAC(2)(a), 160ZZPA(2)(c), 160ZZPB(2)(c), 160ZZPE(2)(a), 160ZZPG(3)(b), 160ZZPH(3)(b)
124-15(1) No equivalent
124-15(2) 160ZZP(1), 160ZZPAA(2), 160ZZPAB(2), 160ZZPAC(2), 160ZZPA(2), 160ZZPB(2), 160ZZPH(3)(a)
124-15(3) 160ZZP(1)(j), 160ZZPAA(2)(b), 160ZZPAB(2)(b), 160ZZPAC(2)(b), 160ZZPA(2)(g), 160ZZPB(2)(g), 160ZZPH(3)(c)
124-15(4) 160ZZP(1)(h), 160ZZPAA(2)(a), 160ZZPAB(2)(a), 160ZZPAC(2)(a), 160ZZPA(2)(c), 160ZZPB(2)(c), 160ZZPH(3)(b)
124-15(5) 160ZZPA(2)(d), 160ZZPB(2)(d)
124-15(6) 160ZZPA(2)(g), 160ZZPB(2)(g)
124-70 160ZZK(1), (7A), (7B), (7C), 160ZZL(1), (7), (8), (9)
124-75(1), (2), (3) 160ZZK(1)
124-75(4) 160ZZK(7)
124-75(5) 160ZZK(1)(ba)
124-80 160ZZL(1)
124-85(1), (2) 160ZZK(6)
124-85(3) 160ZZK(5), (5A)
124-85(4) 160ZZK(4)
124-90 160ZZL
124-95 No equivalent
Subdivision 124-C
124-140 160ZZPE
Subdivision 124-D
124-190 160ZZPG
Subdivision 124-E
124-240(a) 160ZZP(1)(b)
124-240(b) 160ZZP(1)(a)
124-240(c) 160ZZP(1)(d), (f)
124-240(d) 160ZZP(1)(e)
124-240(e) 160ZZP(1)(fa)
124-240(f) 160ZZP(1)(c)
124-245 160ZZPAA(1)(g)
124-245(a) 160ZZPAA(1)(b)
124-245(b) 160ZZPAA(1)(a)
124-245(c) 160ZZPAA(1)(d), (f)
124-245(d) 160ZZPAA(1)(e)
124-245(e) 160ZZPAA(1)(c)
Subdivision 124-F
124-295 160ZZPAB(1)(h)
124-295 (1) 160ZZPAB(1)(a)
124-295 (2) 160ZZPAB(1)(b)
124-295 (3) 160ZZPAB(1)(c)
124-295 (4) 160ZZPAB(1)(e)
124-295 (5) 160ZZPAB(1)(g)
124-295 (6) 160ZZPAB(1)(f)
124-295 (7) 160ZZPAB(1)(d)
124-300 160ZZPAC(1)(h)
124-300 (1) 160ZZPAC(1)(a)
124-300 (2) 160ZZPAC(1)(b)
124-300 (3) 160ZZPAC(1)(c)

New law Old law
124-300 (4) 160ZZPAC(1)(e)
124-300 (5) 160ZZPAC(1)(g)
124-300 (6) 160ZZPAC(1)(f)
124-300 (7) 160ZZPAC(1)(d)
Subdivision 124-G
124-350 No equivalent
124-355 No equivalent
124-360 160ZZPA(1)(a), (b), (2)(b)
124-365(1) 160ZZPA(1)(e)(ii)
124-365(2)(a) 160ZZPA(1)(c)
124-365(2)(b) 160ZZPA(1)(k)
124-365(3) 160ZZPA(1)(m)
124-365(4) 160ZZPA(2)(a)
124-370(1) 160ZZPB(1)(a), (2)(b)
124-370(1)(a) 160ZZPB(1)(a)(ii)
124-370(1)(b) 160ZZPB(1)(a)(iii)
124-370(1)(c) 160ZZPB(1)(a)(iv)
124-370(1)(d) 160ZZPB(1)(a)(v)
124-370(1)(e) 160ZZPB(1)(b)
124-370(2) 160ZZPB(1)(a)(vi), (vii)
124-375(1) 160ZZPB(1)(e)(ii)
124-375(2)(a) 160ZZPB(1)(c)
124-375(2)(b) 160ZZPB(1)(k)
124-375(3) 160ZZPB(1)(m)
124-375(4) 160ZZPB(2)(a)
124-380(1) 160ZZPA(1)(b), (9) 160ZZPB(1)(b), (9)
124-380(2) 160ZZPA(1)(f), 160ZZPB(1)(f)
124-380(3)(a) 160ZZPA(1)(e)(i), 160ZZPB(1)(e)(i)
124-380(3)(b) 160ZZPA(10), 160ZZPB(10)
124-380(4) 160ZZPA(1)(g), (h), 160ZZPB(1)(g), (h), 160ZZPC(c), 160ZZPD(c)
124-380(5) 160ZZPA(1)(n), 160ZZPB(1)(n)
124-385(1),(2) 160ZZPA(5), 160ZZPB(5)
124-385(3),(4) 160ZZPA(7), 160ZZPB(7)
124-385(5),(6) 160ZZPA(11), 160ZZPB(11)
Subdivision 124-H
124-435 No equivalent
124-440 No equivalent
124-445 160ZZPA(1)(a), (b), (2)(b)
124-450(1) 160ZZPA(1)(e)(ii)
124-450(2)(a) 160ZZPA(1)(c)
124-450(2)(b) 160ZZPA(1)(k)
124-450(3) 160ZZPA(1)(m)
124-450(4) 160ZZPA(2)(a)
124-455(1) 160ZZPB(1)(a), (2)(b)
124-455(1)(a) 160ZZPB(1)(a)(ii)
124-455(1)(b) 160ZZPB(1)(a)(iii)
124-455(1)(c) 160ZZPB(1)(a)(iv)
124-455(1)(d) 160ZZPB(1)(a)(v)
124-455(1)(e) 160ZZPB(1)(b)
124-455(2) 160ZZPB(1)(a)(vi), (vii)
124-460(1) 160ZZPB(1)(e)(ii)
124-460(2)(a) 160ZZPB(1)(c)
124-460(2)(b) 160ZZPB(1)(k)
124-460(3) 160ZZPB(1)(m)
124-460(4) 160ZZPB(2)(a)
124-465(1) 160ZZPA(1)(b), (9) 160ZZPB(1)(b), (9)
124-465(2) 160ZZPA(1)(f), 160ZZPB(1)(f)
124-465(3)(a) 160ZZPA(1)(e)(i), 160ZZPB(1)(e)(i)
124-465(3)(b) 160ZZPA(10), 160ZZPB(10)
124-465(4) 160ZZPA(1)(g), (h), 160ZZPB(1)(g), (h)
124-465(5) 160ZZPA(1)(n), 160ZZPB(1)(n)
124-470(1), (2) 160ZZPA(5), 160ZZPB(5)
124-470(3), (4) 160ZZPA(7), 160ZZPB(7)
124-470(5), (6) 160ZZPA(11), 160ZZPB(11)
Subdivision 124-I
124-520(1) 160ZZPH(1), (2)(b)
124-520(1)(a) 160ZZPH(1)(a), (b)
124-520(1)(b) 160ZZPH(1)(a)
124-520(1)(c) 160ZZPH(1)(c), (d), (e)
124-520(1)(d) 160ZZPH(2)(c)
124-520(1)(e) 160ZZPH(2)(a)
124-520(2) 160ZZPH(6)
Subdivision 124-J 160ZWA
124-580 160K(1)

New law Old law
Subdivision 124-K
124-655 160ZWB, 160ZWC
124-660 160ZWD
Subdivision 124-L
124-700 No equivalent
124-705 160ZZF(2), (3)
124-710 160ZZF(1)
124-715 160ZZF(11)
124-720 160ZZF(5)
124-725 160ZZF(8)
124-730 160ZZF(9)
Division 126
126-1 No equivalent
Subdivision 126-A
126-5 160ZZM
126-15 160ZZMA
126-20 160ZZMA(3A), (3B)
Subdivision 126-B
126-40 No equivalent
126-45 160ZZO(1)(a)
126-50(1) 160ZZO(1)(b)
126-50(2) 160ZZO(1)(ba)
126-50(3) 160ZZO(1)(bb)
126-50(4) 160ZZO(1)(c)
126-50(5) 160ZZO(1)(a)
126-55 160ZZO(1)(d)
126-60(1) 160ZZO(1)
126-60(2) 160ZZO(1)(f)
126-60(3) 160ZZO(1)(e)
126-60(4) 160ZZO(9)
126-60(5) 160ZZO(1)(f)
126-65(1) 160ZZO(1AB)
126-65(2) 160ZZO(1AA)
126-65(3) 160ZZO(1AB)
126-70(1) 160ZZO(1AC), (1AD)
126-70(2) 160ZZO(1AC)
126-70(3) 160ZZO(1AD)
126-75 160ZZO(2D)
126-80 160ZZO(4), (5)
Division 126
126-85(1) 160ZZOB(1)
126-85(2)(a) 160ZZOB(2)(a), (b)
126-85(2)(b) 160ZZOB(2)(a)
126-85(2)(c) 160ZZOB(2)(b)
126-85(2)(d) 160ZZOB(2)(d)
126-85(2)(e) 160ZZOB(2)(c)
126-85(2)(f) 160ZZOB(2)(e)
126-85(3) 160ZZOB(2)(f), (3), (4), 160ZZOC
126-C 160ZZPJ
Division 128
128-1 No equivalent
128-10 160X(1), 160X(2)
128-15(1), (2), (4) 160X(5), (6)
128-15(3) 160X(3)(a)
128-15(5) 160X(3)(b)
128-15(6) 160X(5)(b)(iii)
128-20(1) 160J(b)
128-20(2) No equivalent
128-25(1), (2) 160Y(2)(c), (3)
128-25(3) 160Y(4)
128-50 160ZN(1)(b), (c)
Division 130
130-1 No equivalent
130-15 No equivalent
130-20(1) 160ZYC(a), (b), (c), 160ZYF, 160ZYHB
130-20(2) 160ZYE(2), 160ZYH(2), 160ZYHC
130-20(3) Item 1 160ZYD(b), 160ZYE(1), 160ZYG(b), 160ZYH(1), 160ZYH(3)
130-20(3) Item 2 160ZYD(a)(ii), (iii), 160ZYEA, 160ZYG(a)(ii), (iii), 160ZYHA
130-20(3) Item 3 No equivalent
130-20(4) 160ZYC(d), (e)
130-40(1), (2), (3) 160ZYK, 160ZYQA, 160ZYR, 160ZYXA, 160ZYQ, 160ZYQF, 160ZYX, 160ZYXF
130-40(4) 160ZYO(3), 160ZYQE(3), 160ZYV(3), 160ZYXE(3)
130-40(5) 160ZYK, 160ZYR

New law Old law
130-40(6) 160ZYQA(b), 160ZYXA(b)
130-40(6) Item 1 160ZYO(2), 160ZYQE(2), 160ZYV(2), 160ZYXE(2)
130-40(6) Item 2 160ZYO(3), 160ZYQE(3), 160ZYV(3), 160ZYXE(3)
130-40(6) Item 3 160ZYO(4), 160ZYQE(4), 160ZYV(4), 160ZYXE(4)
130-40(7) 160ZYL, 160ZYQB, 160ZYS, 160ZYXB
130-45(1) 160ZYM, 160ZYQC, 160ZYT, 160ZYXC
130-45(2) 160ZYO(1), 160ZYQE(1), 160ZYV(1), 160ZYXE(1)
130-50 No equivalent
130-60 160ZZ, 160ZZBC, 160ZZBE(3), 160ZZBF(3), 160ZZA, 160ZZBD, 160ZYZ, 160ZZBB
130-80 160ZYJB(1), (2)
130-83 160ZYJB(3), (4)
130-85 160ZYJC
130-90 160ZYJD
Division 132
132-1 160ZT(2)(a)
132-5 160ZV(2)
132-10 160ZSA(1)(k), (m), (n)
132-15 160ZW
Division 134
134-1 160ZZC(1), (7), (8)
Division 136
136-1 No equivalent
136-5 160L(2)
136-10 160L(2), 160T(1)
136-15 160L(2), 160T(1)(l), 160T(2)
136-20 No equivalent
136-25 160T(1)
136-30 160ZAA
136-40 160M(12)
136-45 160M(13), (14)
136-45(4) 160M(13A), 160M(14A)
136-50(2) 160M(12A)
136-50 160M(12AA), 160M(12AB), 160M(12B)
Division 140
140-1 160ZZRI, (in part) 160ZZRJ
140-5 160ZZRJ
140-10 160ZZRL
140-15(1) 160ZZRM(1)
140-15(2) 160ZZRM(1)(a)
140-15(3) 160ZZRM(1)(b), (d)
140-15(4) 160ZZRM(1)(c)
140-15(5) 160ZZRM(1)(c)(ii)
140-15(6) 160ZZRM(1)(c)(i), (d)
140-15(7) 160ZZRM(2)
140-15(8) 160ZZRM(2A)
140-20 160ZZRN(1)
140-22 160ZZRN(3), (4)
140-25 160ZZRO(1)
140-30 160ZZRM(4)
140-45 160ZZRJ part
140-50 No equivalent
140-55(1) 160ZZRQ(1)
140-55(2) 160ZZRQ(2)
140-55(3) 160ZZRQ(2)(a)(iii), (iv)
140-55(4) 160ZZRO(3)
140-55(5) 160ZZRQ(2)(a)(v)
140-60(1)(a) 160ZZRQ(3)
140-60(1)(b) No equivalent
140-60(2) No equivalent
140-65(1) 160ZZRQ(4)
140-65(2), (3), (4) 160ZZRO(2)
140-70(1) 160ZZRQ(5) (in part)
140-70(2) 160ZZRQ(5)(a)
140-70(3) 160ZZRQ(5)(b)
140-75(1) 160ZZRQ(6) (in part)
140-75(2) 160ZZRQ(6)(a)
140-75(3) 160ZZRQ(6)(b)
140-75(4), (5), (6), (7) 160ZZRQ(6)(c)
140-90(1) 160ZZRP(1)
140-90(2), (3), (4) 160ZZRP(2)
140-95(1)(a) 160ZZRP(3)

New law Old law
140-95(1)(b) No equivalent
140-95(2) No equivalent
Division 149
149-10 No equivalent
149-15(1) 160ZZRR(1) majority underlying interest
149-15(2) 160ZZRR(1) underlying interest
149-15(3) 160ZZRR(1) government body, (4)
149-15(4) 160ZZRS
149-15(5) 160ZZRT
149-25 160ZZS(1AA)
149-30(1), (2) 160ZZS(1), (1A)(a)
149-30(3)(a) No equivalent
149-30(3)(b), (4) 160ZZRU
149-35(1), (2) 160ZZS(1A)(b)
149-35(3) No equivalent
149-50(1) 160ZZRR(1) public company, public entity 160ZZSA(1)
149-50(2) 160ZZRR(1) publicly traded unit trust
149-55(1) 160ZZRR(1) prescribed period, 160ZZSA(2)
149-55(2), (3) 160ZZRR(1) test time, business day
149-55(4) 160ZZRR(3)
149-55(5), (6), (7) Subdivision D of Division 20
149-60(1), (2) 160ZZRR base time, 160ZZSA(2)
149-60(3) 160ZZSA(3)
149-60(4)(a) No equivalent
149-60(4)(b), (5) 160ZZRU
149-60(6) 160ZZRR(3)
149-65 160ZZSB(1),(3),(4)
149-70 160ZZSD(1)(a),(2)
149-75(1), (2) 160ZZSB(5), 160ZZSD(1)(b)
149-75(3) No equivalent
149-80 No equivalent
149-105 160ZZSJ
149-110 160ZZSK
149-115 160ZZSL
149-120(1), (3) 160ZZSM(2)
149-120(2), (4) 160ZZSM(5)
149-125(1), (3) 160ZZSM((3)
149-125(2), (4) 160ZZSM(5)
149-130 160ZZSM(6)
149-135 160ZZSO
149-140 160ZZSQ
149-145 160ZZSR
149-150 160ZZRR special company, 160ZZSS(1)
149-155 160ZZSS(2), (3), (4), (5)
149-165 160ZZST
149-170 160ZZST
Division 165
165-93 No equivalent
165-96 Part 160ZC(5)
165-99 No equivalent
165-102 160ZNB(1)
165-105 160ZNE
165-108 160ZNF
165-111 Part 160ZNG
165-114 Part 160ZNG
165-117 No equivalent
165-120(1) 63A(13) (in part)
165-120(1)(a) 63A(1)
165-120(1)(b) 63A(12)
165-120(1)(c) 63C(1)
165-120(2) 63A(2) (in part), (5), (6) (in part), (10) (in part)
165-120(3) 63A(11)
165-123(1), (2), (3), (4), (6) 63A(2), (6) (in part)
165-123(5), (6) 63A(3), (4), (7)
165-126 63C(1)
165-129(1) 63B(1)(d), (e), (10), 63C(3) (in part)
165-129(2), (3) No equivalent
165-132 63CA(1), (2)
Subdivision 166-C No equivalent
Division 170
170-101 No equivalent
170-105 No equivalent

New law Old law
170-110(1) 160ZP(7), (7AAA)
170-110(2) 160ZP(7)(c)
170-115(1) 160ZP(7AAA)(b), (8)
170-115(2) 160ZP(7AAA)(a), (10)
170-120(1) 160ZP(7AAA)(b)(ii)
170-120(2) 160ZP(7AAA)(b)(i)
170-125(1) 160ZP(11)
170-125(2) 160ZP(12)
170-130 160ZP(1), (7)(d), (e)
170-135(1) 160ZP(7)(a), (ba)
170-135(2) 160ZP(9)
170-135(3) 160ZP(7)(baa)
170-140(1) 160ZP(7)(b)
170-140(2) 160ZP(7AAA)(b)(ii)
170-140(3) 160ZP(7AAA)(b)(i), 160ZP(7AAB), 160ZP(7AAC)
170-145(1) 160ZP(8)(a), (8A), (10)
170-145(2) 160ZP(7A)(b)
170-145(3) 160ZP(7A)(a)
170-145(4) 160ZP(7B)
170-145(5),(6) 160ZP(8)(b)
170-150 160ZP(7AA)
170-155 160ZP(8D)
170-160 160ZP(8)(b)
170-165(1) 160ZP(8B)
170-165(2) 160ZP(8C)
170-170 160ZP(8E)
170-175(1) 160ZP(13)(a), (b), (c)(i)
170-175(2) 160ZP(13)(a), (b), (c)(ii)
170-180(1)-(3) 160ZP(14)
170-180(4) 160ZP(15)
Division 175
175-40 Part 160ZC(5)
175-45 Part 160ZC(5)
175-50 Part 160ZC(5)
175-55 160ZNT(3), 160ZNU(3), 160ZNV(4)
175-60(1) 160ZNT(1)
175-60(2) 160ZNT(2)
175-60(3) 160ZNT(4)
175-65(1) 160ZNU(1)
175-65(2) 160ZNU(2)
175-65(3) 160ZNU(4)
175-70(1) 160ZNV(1)
175-70(2) 160ZNV(2)
175-70(3) 160ZNV(5)
175-70(4) 160ZNV(3)
175-75 160ZNX
175-80 63B(1) (in part)
175-85(1) 63B(1)(a), (10), 63C(3) (in part)
175-85(2) 63B(2) (in part)
175-85(3) 63B(6)
175-90(1) 63B(1)(b), (10), 63C(3) (in part)
175-90(2) 63B(4) (in part)
175-90(3) 63B(3)
175-95 175-65#, 63B(5)
Division 195
195-25 160ZC(6)
195-30 160ZP(9B)
195-35 160ZC(7), 160ZP(9C)
Division 373
373-1 No equivalent
373-5 68A
373-10(1) 124L, 124M(1)
373-10(2) 124M(4)
373-15(1) 124K(1) - unit of industrial property
373-15(2) 124V(3)
373-20(1) 124M(1)
373-20(2) 124M(5), (6)
373-20(3) 124M(2)
373-20(4) 124KAA, 124Z
373-25(1), (2)(a) 124S(1)(a)
373-25(2)(b) 124S(1A)
373-25(3) No equivalent
373-30(1) 124L, 124R
373-30(2)(a) & (b) No equivalent
373-30(2)(c) 124K(2)(a)
373-35 124U(1), U(2)
373-40 No equivalent
373-45 124P(1), 124V(1), 124X, 124Y
373-50(1) No equivalent
373-50(2) 124S(1)(b)
373-50(3) 124P(1)
373-50(4) 124P(3)

New law Old law
373-50(5) 124T(3)
373-55 124Q
373-60(1), (2) 124M(5), 124N, 124P(1), 124V(2)(a), 124W(1), W(2)
373-60(3) 124PA, 124W(4)
373-65(1) 124N, 124P(1)
373-65(2) 124P(1), (3)
373-65(3) 124N, 124Z
373-65(4) No equivalent
373-70(1) 124T(1) & (2), 124W(3)
373-70(2) 124T(3)
373-75 No equivalent
373-80(a) 124PA
373-80(b) 124R(2)
373-85 124PA, 124W(4)
373-90 124Z
373-95(1), (2) 124S(2)
373-95(3) 124M(3)
373-100 124R(3), (4)
373-105 124R(1)
Division 387
387-160 124ZZE
387-162 124ZZE
387-165 124ZZF, 124ZZG , 124ZZJ(1)
387-170 124ZZR 6(1) horticulture
387-175(1) - (5) 124ZZK
387-175(6) - (7) 387-177(1), (2) 124ZZL
387-177(3), (4) 124ZZK
387-180 124ZZF
387-185 124ZZG 124ZZH 124ZZI
387-190 124ZZM
387-195 124ZZJ(2) - (5)
387-200(1), (2), (4) 124ZZO
387-200(3) 124ZZP
387-205(1), (2), (5) 124ZZO(1)-(5)
387-205(3) 124ZZP(1)
387-205(4) 124ZZP(2)
387-210 124ZZQ
Division 392
392-1 No equivalent
392-5 No equivalent
392-10(1) 151(1), 157(1), (2), (4), 158
392-10(2) No equivalent
392-15(1) 149A(1)(b)
392-15(2) 153, 154
392-20(1), (2) 157(3), (3A)
392-20(3) 102L(15, 102T(16)
392-25 158A
392-30 No equivalent
392-35, 392-50, 392-55, (in part) 392-70, 392-75 156(4), (4A)
392-40, 392-45(1) 149, 150, 151(1)
392-45(2) 149A(1)(a)
392-55 (in part) Rates Act Schedule 8: Clauses 2 and 3 of Division 1 of Part I, Clause 2 of Division 1 of Part II
392-60 No equivalent
392-65 No equivalent
392-70, 392-75 156(4), (4A)
392-80, 392-85, 392-90 156(1), (2), (3)
392-95 155
Division 400
400-1 82B, 82BH
400-15(1), (3) 82BB(1), 82BC(1), 82BD, and 82BA definition of income-producing project
400-15(2) No equivalent
400-15 Note 1 82BAA
400-20(1)(a) 82BC(2)
400-20(1)(b) 82BC(3)
400-20(2), (3) 82BF
400-20(4) 82BB(2)
400-55 82BK(1), 82BL(1)
400-60(1) 82BM(1), 82BM(3)
400-60(2) 82BJ def.n of income-producing activity
400-60(3) 82BM(2)
400-65(1)(a) - (e) 82BN
400-65(1)(f) 82BL(3)
400-65(2) 82BL(2)

New law Old law
400-65(3), (4) 82BQ
400-65(5) 82BK(2)
400-100 82BG, 82BR
Division 405
405-1 No equivalent
405-5 No equivalent
405-10, 405-15 158L
405-20 158H(1)
405-25 158B(1)
405-30(1) 158G
405-30(2) 158F
405-30(3) 158H(3)
405-30(4) No equivalent
405-35(1) No equivalent
405-35(2), (3) 158H(2)
405-40, 960-275(3) 158C, 160ZJ(3A)(a)(i), (ii), (iv), 160ZJ(5A)
960-275(3) 160ZJ(3A)(a)(i), (ii), (iv),(v), 160ZJ(5A)
960-275(4) 160ZJ(4)
960-275(5) 160ZJ(5), (5A), (6), 160Q(3), (6), 160ZZRAA (4), (5), 160ZZRBB(2)
960-280(1) 160Q(10)(b), 160ZJ(1), (2), 160ZZRAA(4), 160ZZRBB(4)
960-280(2) 42-345(3)#
960-280(3) 160Q(5), 160ZJ(3), 160ZZRAA(6), 160ZZRBB(3)
405-45 158J
405-50 158K
Division 960
Subdivision 960-M
960-260 No equivalent
960-265 No equivalent
960-270(1) 160Q(1), 160ZZRAA(3)(b)
960-270(2) 160ZJ(5), 160ZJ(5A)
960-275(1) 160Q(3)
960-275(2) 160ZJ(3A)(a)(iii), (b), 160ZJ(4), 160ZJ(5)

New law Old law
63A(1) 165-120(1)(a)
63A(2) 165-120(2), 165-123(1), (2), (3), (4), (6)
63A(3) 165-123(5), (6)
63A(4) 165-123(5), (6), 165-150(2) #, 165-155(2) #, 165-160(2) #
63A(5) 165-120(2)
63A(6) 165-120, 165-123(1), (2), (3), (4), (6)
63A(7) 165-123(5), (6)
63A(8) 165-150(2) #, 165-155(2) #, 165-160(2) #
63A(9) Omitted
63A(10) 165-120(2), 165-195(3) #
63A(11) 165-120(3)
63A(12) 165-120(1)(b)
63A(13) 165-120
63B(1) 175-80 (in part)
63B(1)(a) 175-85(1)
63B(1)(b) 175-90(1)
63B(1)(c), (7), (8), (9) Omitted
63B(1)(d), (e) 165-129(1)
63B(2) 175-85(2)
63B(3) 175-90(3)
63B(4) 175-90(2)
63B(5) 175-95
63B(6) 175-85(3)
63B(10) 165-129(1), 175-85(1), 175-90(1)(b)
63C(1) 165-120, 165-126, 165-210(1)#, (2)#
63C(2) 165-210(3)#
63C(3) 165-129(1), 175-85(1), 175-90(1)(b)
63CA(1), (2) 165-132
68A 373-5
82B 400-1
82BA, incl income-producing project 400-15(1)
82BAA Note 1 to 400-15
82BB(1) 400-15(1), (3)
82BB(2) 400-20(4)
82BC(1) 400-15(1)
82BC(2) 400-20(1)(a)
82BC(3) 400-20(1)(b)
82BD 400-15(1)
82BE Subdivision 20-A#
82BF 400-20(2), (3), Subdivision 41-B#
82BG 400-100
82BH 400-1
82BJ income producing activity 400-60(2)
82BK(1) 400-55
82BK(2) 400-65(5)
82BL(1) 400-55(1)
82BL(2) 400-65(2)
82BL(3) 400-65(1)(f)
82BM(1) 400-60(1)
82BM(2) 400-60(3)
82BM(3) 400-60(1)(a)(iii), 400-60(1)(b)(iii)
82BN 400-65(1)(a) to (e)
82BP Subdivision 20-A#
82BQ 400-65(3), (4) and Subdivision 41-B#
82BR 400-100
124K(1) unit of industrial property 373-15(1)
124K(1)-the owner Omitted
124K(2)(a) 373-30(2)(c)
124K(3) Omitted
124K(4) Omitted
124KAA 373-20(4)
124L 373-10(1), 373-30(1)
124M(1) 373-10(1), 373-20(1)
124M(2) 373-20(3)
124M(3) 373-95(3)
124M(4) 373-10(2)
124M(5) 373-20(2), 373-60(1), (2)
124M(6) 373-20(2)
124N 373-60(1), (2), 373-65(1), (3)

New law Old law
124P(1) 373-45, 373-50(3), 373-60(1), (2), 373-65(1), (2)
124P(3) 373-50(4), 373-65(2)
124PA 373-60(3), 373-80(a), 373-85
124Q 373-55
124R(1) 373-30(1), 373-105
124R(2) 373-30(1), 373-80(b)
124R(3), (4) 373-30(1), 373-100
124R(5) 373-30(1)
124S(1)(a) 373-25(1), (2)(a)
124S(1)(b) 373-50(2)
124S(1A) 373-25(2)(b)
124S(2) 373-95(1), (2)
124S(3) Omitted
124T(1), 2) 373-70(1)
124T(3) 373-50(5), 373-70(2)
124U(1), 2) 373-35
124U(3), 4) Omitted
124V(1) 373-45
124V(2)(a) 373-60(1), (2)
124V(2)(b) 995-1
124V(3) 373-15(2)
124W(1), 2) 373-60(1), (2)
124W(3) 373-70(1)
124W(4) 373-60(3), 373-85
124W(5), (6) 41-55#
124X 373-45
124Y 373-45
124ZZE 387-160, 387-162
124ZZF 387-165, 387-180
124ZZG 387-165, 387-185
124ZZH 387-185
124ZZI 387-185
124ZZJ(1) 387-185
124ZZJ(2) - (5) 387-195
124ZZK 387-175(1)-(5), 387-177(1), (2)
124ZZL 387-175(6), (7) 387-177(1), (2)
124ZZM 387-190
124ZZN(1) 20-20#, 20-35#, 20-40#
124ZZN(2) 20-25(4) #
124ZZN(3) No equivalent
124ZZO 387-205(1), (2), (4)
124ZZP 387-205(3)
124ZZQ 387-210
124ZZR 387-170
149 392-40, 392-45(1)
149A(1)(a) 392-45(2)
149A(1)(b) 392-15(1)
150 392-40, 392-45(1)
151(1) 392-10(1), 392-40 392-45(1)
151(2), (3) Omitted
152 Omitted
153, 154 392-15(2)
155 392-95
156(1), (2), (3) 392-80, 392-85, 392-90
156(4), (4A) 392-35, 392-50, 392-55 (in part), 392-70, 392-75
157(1), (2) 392-10(1)
157(3), (3A) 392-20
157(4) 392-10(1)
158 392-10(1)
158A 392-25
158B 405-25
158C 405-40
158D Omitted
158E Omitted
158F 405-30(2)
158G 405-30(1)
158H(1) 405-20
158H(2) 405-35(2), (3)
158H(3) 405-30(3)
158J 405-45
158K 405-50
158L 405-10, 405-15
Subdiv A of Division 1 Division 100
160A 108-5, 118-5(a)
160B(1) 108-20
160B(1A) Omitted
160B(2) 108-10, 118-10(1)
160B(2A) 118-10(2)
160B(3) Omitted
160B(4) 108-15, 108-25
160B(5) 108-15, 108-25

New law Old law
160C(1) Division 104, Subdivision 106B, Subdivision 106C
160C(2) Division 109
160C(3) 106-5
160D 103-10
160E 995-1 associate
160F 118-250(4)(b), (c)
160G 975-150#, 975-500#, 975-505#
160H 995-1 resident trust for CGT purposes
160J(a) Omitted
160J(b) 128-20
160JA Omitted
160K(1) 124-580 & 995-1
160K(2) 118-170(1), 118-196(1), 118-205(3)
160K(3) 103-10(2)
160K(4) 103-15
160K(5) 103-20
160K(6) 114-15
160K(7) Omitted
160K(8) Omitted
160K(9) Omitted
160K(10) Omitted
160L(1) Division 104
160L(2) 136-5, 136-10, 136-15
160L(3)(a) 118-25
160L(3)(c) 118-30(1)
160L(3)(d) 118-35(1)
160L(4)(a) 118-25
160L(4)(c) 118-30(3)
160L(4)(d) 118-35(3)
160L(5)(a) 118-25
160L(5)(c) 118-30(2)
160L(5)(d) 118-35(2)
160L(6) 118-5(b)
160L(6A) 118-15(e)
160L(7) 118-45
160L(8) Omitted
160L(9) 118-60
160M Divisions 104, 109
160M(1) 104-10(2), 109-5(1)
160M(1A) 104-10(2), 109-5(1)
160M(2) 104-10(2), 109-5(1)
160M(3)(a) 104-55, 109-5(1)
160M(3)(aa) 104-65(1) , 109-5(1)
160M(3)(b) 104-25(1)
160M(3)(c) 104-25(1)
160M(3)(d) 104-15(1) , 109-5(2)
160M(3A) 104-60, 109-5(1)
160M(4) 104-15(4) , 109-5(2)
160M(4A) 104-55(4), 112-20
160M(4B) 104-55(4), 112-20
160M(5)(a), (aa) 118-50, 109-10
160M(5)(b) 109-10
160M(5)(c) 104-110, 109-5(2)
160M(6) 102-25(3), 104-35
160M(6A) 104-35, 116-30(2)
160M(6BA) 104-105(1), 109-5(1)
160M(6BB) 104-105(2), (3), 109-5(1)
160M(6C) Omitted
160M(6D) Omitted
160M(7) 102-25(3), 104-155, 116-20
160M(7A) Omitted
160M(7B) Omitted
160M(8) 104-160
160M(9) 104-170
160M(10) 104-170
160M(11A) 104-165(1)
160M(11B) 104-165(2), (3)
160M(11C) Omitted
160M(12) 136-40
160M(12A) 136-50(2)
160M(12AA) 136-50
160M(12AB) 136-50
160M(12B) 136-50
160M(13) 136-45
160M(13A) 136-45(4)
160M(14) 136-45
160M(14A) 136-45(4)
160MA 104-35(5), 104-155(5)
160N 104-20(1)

New law Old law
160P(1) 108-55(2)
160P(2) 108-55(2)
160P(3) 108-65
160P(4) 108-55(1), 108-70(1)
160P(5) 108-60
160P(6) 108-70(2), 108-70(3), 108-70(4)
160P(6A) 108-75
160P(7) 116-40
160P(8) 108-50
160P(9) 108-75(2)
160P(10) 108-75(1)
160Q 108-85, Subdivision 960-M
160R 108-5(2)(a), 112-30
160S(1) 104-10(5), 109-15
160S(2) 112-35, 116-55
160T(1) 136-10, 136-25
160T(1)(l) 136-15
160T(2) 136-15
160U Divisions 104, 109
160U(6) 104-35(2), 104-105(2)
160U(7) 104-15(2)
160U(8) 104-10(6)
160U(9) 104-20(2
160V(1) 106-50
160V(1A) 106-50
160V(1B) Omitted
160V(2) 106-60
160W 106-30, 106-35
160WA 104-145
160X(1) 128-10
160X(2) 128-10
160X(3)(a) 128-15(3)
160X(3)(b) 128-15(5)
160X(4) Omitted
160X(5), (6) 128-15(1), (2), (4)
160X(5)(b)(iii) 128-15(6)
160Y(1) 104-215, 995-1 exempt entity
160Y(2) 104-215
160Y(2A) 104-215
160Y(3) 104-215, 128-25(1), (2)
160Y(4) 128-25(3)
160Z(1) 102-20, 102-22, Division 104
160Z(2) Division 104
160Z(3) 110-25(1), 114-10(1)
160Z(4) 114-10(6), (7)
160Z(5) 114-10
160Z(6) 118-12
160Z(6A) 118-15(c)
160Z(7) 102-30, 108-10, 108-20
160Z(8) Division 50#
160Z(9)(a) Division 50#
160Z(9)(c) 118-12
160Z(9)(d) 118-40
160Z(10) 118-12
160ZA(4) 118-20
160ZA(4A) 118-20(5)
160ZA(5) 118-20
160ZA(5A) 118-20(5)
160ZA(6) 118-20(2)
160ZA(7) 118-20(4)
160ZA(7A) 118-20(6)
160ZA(8) 118-22
160ZAA 136-30
160ZB(1) 118-15(a), (b)
160ZB(2) 118-15(d)
160ZB(3) 118-15(d)
160ZB(4) 118-55
160ZB(5) 118-55
160ZB(7) 118-25(2)
160ZC(1) 102-5(1)
160ZC(2) 102-10(1)
160ZC(3) 102-15(1)
160ZC(3A) 102-15(2)
160ZC(3B) 102-15(3)
160ZC(4A) 102-5(2)
160ZC(4B) 102-5(3)
160ZC(4C) 104-210
160ZC(4D) 104-210

New law Old law
160ZC(4E) 102-30
160ZC(5) 102-30, 165-96, 175-40, 175-45, 175-50
160ZC(6) 195-25
160ZC(7) 195-35
160ZD(1) 116-20
160ZD(2) 116-30
160ZD(2A) 116-75(2)
160ZD(2B) 116-75(1)
160ZD(3) 116-25
160ZD(4) 116-40
160ZD(5) 116-80
160ZD(6) Omitted
160ZE Omitted
160ZFA 116-85
160ZFB 116-95
160ZF 116-45
160ZG Omitted
160ZH(1) 108-17, 108-30, 110-25
160ZH(2) 108-17, 108-30, 110-25
160ZH(3) 110-55
160ZH(3A) 112-97
160ZH(4) 110-25(2)
160ZH(5) 110-35
160ZH(6) 110-25(7), 110-30
160ZH(6A) 110-25(4)
160ZH(6B) 110-25(7), 110-30
160ZH(7) 110-35
160ZH(7A) 104-35(3), 104-105(3)
160ZH(7B) 110-35
160ZH(8) 110-25(7), 110-30
160ZH(9) 112-20
160ZH(10) 112-20
160ZH(11) 104-30(4), 104-35(4), 104-45(4), 104-105(4), 104-155, 110-25(8), 110-30, 110-55(6), 110-60
160ZH(12) 112-25
160ZH(13) 112-25
160ZH(14) 112-25
160ZI 112-30
160ZJ(1) 960-280(1)
160ZJ(2) 960-280(1)
160ZJ(3) 960-280(3)
160ZJ(3A)(a)(i), (ii), (iv), (v) 960-275(3)
160ZJ(3A)(a)(iii), (b) 960-275(2)
160ZJ(4) 114-1, 960-275(2), (4)
160ZJ(5) 960-270(2), 960-275(2), (5)
160ZJ(5A) 960-270(2), 960-275(3), (5)
160ZJ(6) 960-275(5)
160ZK(1) 110-55
160ZK(1)(a) 110-55(4), (5)
160ZK(1)(b) 110-55(3)(a)
160ZK(1A) 110-55(4)
160ZK(1B) 110-55(7)
160ZK(2) 110-55(3)(b)
160ZK(3) 110-60
160ZK(3A) 110-60
160ZK(3B) 110-60
160ZK(4) 110-60
160ZK(5) 110-55(7), 110-60
160ZK(6) 110-55(8), 110-60
160ZK(7) Omitted
160ZL(1), (2), (3) 104-135
160ZL(4) 110-25(1)
160ZM 104-70, 110-25(1)
160ZN(1)(a) 108-7
160ZN(1)(b), (c) 128-50
160ZNB(1) 165-102
160ZNB(2) 165-35#
160ZNC 165-37#
160ZND 165-40#
160ZNE 165-105
160ZNF 165-108
160ZNG 165-111, 165-114
160ZNH 165-150#
160ZNI 165-155#
160ZNJ 165-160#
160ZNK 165-165#

New law Old law
160ZNL 165-175#
160ZNM 165-180#
160ZNN 165-185#
160ZNO 165-190#
160ZNP 165-195#
160ZNQ 165-200#
160ZNR 165-205#
160ZNS(1)-(3) 165-150(1)-(3)#
160ZNSA 166-1#
160ZNSB(2)-(6) 166-20(2)-(6)#
160ZNSC(2), (3) 166-25(2), (3)#
160ZNSD(2), (3) 166-30(2), (3)#
160ZNSE(2) 166-35(2)#
160ZNSF 166-140#
160ZNSG 166-145#
160ZNSH 166-150#
160ZNSI 166-155#
160ZNSJ 166-160#
160ZNSK 166-165#
160ZNSL 166-215#
160ZNSM 166-220#
160ZNSN 166-225#
160ZNSO 166-230#
160ZNSP 166-235#
160ZNSQ 166-240#
160ZNSR 166-250#
160ZNSS 166-255#
160ZNST 166-260#
160ZNSU 166-265#
160ZNSV 166-270#
160ZNT(1) 175-60(1)
160ZNT(2) 175-60(2)
160ZNT(3) 175-55
160ZNT(4) 175-60(3)
160ZNU(1) 175-65(1)
160ZNU(2) 175-65(2)
160ZNU(3) 175-55
160ZNU(4) 175-65(3)
160ZNV(1) 175-70(1)
160ZNV(2) 175-70(2)
160ZNV(3) 175-70(4)
160ZNV(4) 175-55
160ZNV(5) 175-70(3)
160ZNX 175-75
160ZNY 175-95
160ZO(1) 102-5(1)
160ZO(2) 102-5(1), 102-10,
160ZP(1) 170-130, 975-500#
160ZP(2) 975-505(1)-(3)#
160ZP(3) 975-505(4)#
160ZP(4) 975-150(4)#
160ZP(5) Omitted
160ZP(6) 975-100(1)#
160ZP(6A) 975-100(2)#
160ZP(6B) 975-100(3)#
160ZP(7) 170-110(1)
160ZP(7)(a) 170-135(1)(a)
160ZP(7)(b) 170-140(1)
160ZP(7)(baa) 170-135(3)
160ZP(7)(ba) 170-135(1)(b)
160ZP(7)(c) 170-110(2)
160ZP(7)(d), (e) 170-130
160ZP(7AAA) 170-110(1)
160ZP(7AAA)(a) 170-115(2)
160ZP(7AAA)(b) 170-115(1)
160ZP(7AAA)(b)(i) 170-120(2), 170-140(3)
160ZP(7AAA)(b)(ii) 170-120(1), 170-140(2)
160ZP(7AAB) 170-140(3)(a)
160ZP(7AAC) 170-140(3)(b)
160ZP(7AA) 170-150
160ZP(7A)(a) 170-145(3)
160ZP(7A)(b) 170-145(2)
160ZP(7B) 170-145(4)
160ZP(8) 170-115(1)
160ZP(8)(a) 170-145(1)
160ZP(8)(b) 170-145(5), (6), 170-160
160ZP(8A) 170-145(1)
160ZP(8B) 170-165(1)
160ZP(8C) 170-165(2)
160ZP(8D) 170-155
160ZP(8E) 170-170
160ZP(9) 170-135(2)
160ZP(9B) 195-30
160ZP(9C) 195-35
160ZP(10) 170-115(2), 170-145(1)
160ZP(11) 170-125(1)
160ZP(12) 170-125(2)
160ZP(13)(a), (b) 170-175(1), (2)
160ZP(13)(c)(i) 170-175(1)
160ZP(13)(c)(ii) 170-175(2)
160ZP(14) 170-180(1)-(3)
160ZP(15) 170-180(4)

New law Old law
160ZQ(1) 102-20, 102-22, Division 104, 108-10
160ZQ(2) 110-25(1)
160ZQ(3) 114-10(6)
160ZQ(4) 104-225
160ZQ(5) 108-10
160ZQ(6) 108-10
160ZQ(6A) 102-30
160ZQ(7) 108-10
160ZQ(8) 108-10
160ZR Omitted
160ZS(1) 104-110(1), 116-20(2)
160ZS(2) 104-110(3)
160ZSA(1)(a), (b) 104-115(1)
160ZSA(1)(c), (d) 104-110(4), 104-115(1)
160ZSA(1)(e) 104-120(3)
160ZSA(1)(f) Omitted
160ZSA(1)(g) 104-115(1), (2), 116-20(3)
160ZSA(1)(h) 116-20(2)
160ZSA(1)(j) Omitted
160ZSA(1)(k) 132-10(2)
160ZSA(1)(m) 132-10(3)
160ZSA(1)(n) 116-20(3)(b), (4), 132-10(2)
160ZSA(2) Omitted
160ZSA(3) 104-115(1)
160ZSA(4) Omitted
160ZT(1) 104-120(1)
160ZT(1A), (1B) 104-130, 110-25(1)
160ZT(2)(a) 132-1
160ZT(2)(b) 104-125
160ZU 104-10(5)(b), 104-25(4), (5)(b), 104-110(2)(b), 104-115(1), (2), (5), 104-125(1), 104-130(5)
160ZV(1) 116-75(3)
160ZV(2) 132-5
160ZW 132-15
160ZWA Subdivision 124-J, 124-10
160ZWB 124-655, 995-1
160ZWC 124-655, 124-10
160ZWD 124-660
160ZX(1) 104-75(1), (2)
160ZX(2)(a) 104-75(3), (5)
160ZX(2)(b) 104-85(1), (3), (5)
160ZX(3) 104-75(3), 104-85(1), (2), (3)
160ZX(4)(a) 104-75(5)
160ZX(4)(b) 104-85(5)
160ZX(5) 104-75(6), 104-85(6)
160ZY 112-20(3)
160ZYA 104-80
160ZYB(1) 104-90(1)
160ZYB(2) 104-95
160ZYB(3) 104-95, 110-25, 114-10(3)
160ZYB(4) 104-100
160ZYB(5) 104-90(1)
160ZYC 130-20(1), (4)
160ZYD(a)(i) Transitional
160ZYD(a)(ii), (iii) 130-20(3)
160ZYD(b) 130-20(3)
160ZYE 130-20(2), (3)
160ZYEA 130-20(3)
160ZYEB 118-350
160ZYF 130-20(1)
160ZYG(a)(i) Transitional
160ZYG(a)(ii), (iii) 130-20(3)
160ZYG(b) 130-20(3)
160ZYH(1A) Omitted
160ZYH(1) 130-20(3)
160ZYH(2) 130-20(2)
160ZYH(3) 130-20(3)
160ZYH(4) Subdivision 960-M
160ZYHA 130-20(3)
160ZYHB(6) Transitional
160ZYHB 130-20(1)
160ZYHC 130-20(2)
160ZYJB 130-80, 130-83
160ZYJC(1) 130-85(1)

New law Old law
160ZYJC(2)(a) Omitted
160ZYJC(2)(b) 130-85(2)
160ZYJD(1) 130-90
160ZYJD(2) Omitted
160ZYJE Omitted
160ZYK 130-40(1), (2), (3), (5)
160ZYL 130-40(7)
160ZYM 130-45(1)
160ZYN 112-20(3)
160ZYO(1) 130-45(2)
160ZYO(2), (3) 130-40(4), (6)
160ZYO(4) 130-40(6)
160ZYO(4)(b) Transitional
160ZYP Omitted
160ZYQ 130-40(3)
160ZYQA 130-40(1), (2), (3), (6)
160ZYQB 130-40(7)
160ZYQC 130-45(1)
160ZYQD 112-20(3)
160ZYQE(1) 130-45(2)
160ZYQE(2), (3) 130-40(4), (6)
160ZYQE(4) 130-40(6)
160ZYQF 130-40(3)
160ZYR 130-40(1), (2), (3), (5)
160ZYS 130-40(7)
160ZYT 130-45(1)
160ZYU 112-20(3)
160ZYV(1),(2), (3) 130-40(4), (6), 130-45(2)
160ZYV(4) 130-40(6)
160ZYU(4)(b) Transitional
160ZYW Omitted
160ZYX 130-40(3)
160ZYXA 130-40(1),(2),(3), (6)
160ZYXB 130-40(7)
160ZYXC 130-45(1)
160ZYXD 112-20(3)
160ZYXE(1),(2), (3) 130-40(4), (6), 130-45(2)
160ZYXE(4) 130-40(6)
160ZYXF 130-40(3)
160ZYY Omitted
160ZYYA Omitted
160ZYZ 130-60(2)
160ZZ(a) Transitional
160ZZA(a) Transitional
160ZZ 130-60
160ZZA 130-60(1)
160ZZB Omitted
160ZZBA Omitted
160ZZBAA Omitted
160ZZBB 130-60(2)
160ZZBC 130-60
160ZZBD 130-60(1)
160ZZBE(1) Omitted
160ZZBE(3) 130-60(1)
160ZZBF(1) Omitted
160ZZBF(3) 130-60(1)
160ZZC(1) 134-1(3)
160ZZC(2) 104-40(7)
160ZZC(3) 104-40(1),(2), (3)
160ZZC(3A), (3B) 104-30
160ZZC(4) Omitted
160ZZC(5) 104-40(4)
160ZZC(6) 104-30(2), 104-40(3)
160ZZC(7) 104-40(5), 134-1 116-65
160ZZC(8) 104-40(5), 134-1
160ZZC(9) Transitional
160ZZC(9A) Omitted
160ZZC(10) Omitted
160ZZC(11) 116-70
160ZZC(12) 104-150
160ZZD 104-205, 110-25(1)
160ZZE 108-55, 108-60, 108-70(1), 108-75
160ZZF(1) 124-710
160ZZF(2) 124-705
160ZZF(3) 124-10, 124-705
160ZZF(4) Omitted
160ZZF(5) 124-720
160ZZF(6) 124-10
160ZZF(7) 124-10
160ZZF(8) 124-725

New law Old law
160ZZF(9) 124-730
160ZZF(10) 114-10(5)
160ZZF(11) 124-715
160ZZG 104-45
160ZZH 118-300
160ZZI 118-300
160ZZJ 118-305
160ZZJA 118-310
160ZZK(1) 124-70, 124-75(1), (2), (3), (5)
160ZZK(3) 108-70(6)
160ZZK(4) 108-70(6), 124-85(4)
160ZZK(5) 124-85(3)
160ZZK(5A) 124-85(3)
160ZZK(6) 124-85(1), (2)
160ZZK(7) 124-75(4)
160ZZK(7A) 124-70(1)(d)
160ZZK(7B) 124-70(1)(c)
160ZZK(7C) 124-70(1)
160ZZK(7D) Omitted
160ZZK(8) Omitted
160ZZL(1) 124-70, 124-80, 124-90 (1), (3), (4)
160ZZL(2) Omitted
160ZZL(3) 124-90(4)
160ZZL(4) 124-90(2)
160ZZL(6) 114-10(5)
160ZZL(7) 124-70(1)(d)
160ZZL(8) 124-70(1)(c)
160ZZL(9) 124-70(1)
160ZZL(10) 995-1
160ZZM 126-5
160ZZMA 126-15
160ZZMA(3A), (3B) 126-20
160ZZN(1) 122-25(2)
160ZZN(2) 122-40(1)
160ZZN(2)(a) 122-25(6), 122-15
160ZZN(2)(b) 122-20(1)(a), (2)
160ZZN(2)(ba) 122-20(3)(a)
160ZZN(2)(c) 122-25(1)
160ZZN(2)(caa) 122-25(2)
160ZZN(2)(cab) 122-25(4)
160ZZN(2)(d) Omitted
160ZZN(2)(e) 122-70(3)
160ZZN(2)(f) 114-10, 122-70(2)
160ZZN(3) 114-10
160ZZN(4) 122-40(1)
160ZZN(4)(a) 122-25(7)
160ZZN(4)(b) 122-20(1)(a), (2)
160ZZN(4)(ba) 122-20(3)(a)
160ZZN(4)(c) 122-25(1)
160ZZN(4)(ca) 122-25(2)
160ZZN(4)(cb) 122-25(4)
160ZZN(4)(d) Omitted
160ZZN(4)(e) 122-70(3)
160ZZN(4)(f) 122-70(2)
160ZZN(5) 114-10
160ZZN(5A) 122-20(1)(b), 122-35(1)
160ZZN(7)(a) 122-40(3)
160ZZN(7)(b) 122-40(2)
160ZZN(8) 114-10
160ZZN(9) 122-25(5)
160ZZNA(1) 122-135(3)
160ZZNA(2)(a) 122-125
160ZZNA(2)(b) 122-130(1), (2)
160ZZNA(2)(c) 122-130(3)(a)
160ZZNA(2)(d)(i) 122-135(1), (2)
160ZZNA(2)(d)(ii) Omitted
160ZZNA(2)(da) 122-135(3)
160ZZNA(2)(db) 122-135(4)
160ZZNA(2)(e) 122-135(6)
160ZZNA(2)(f) 122-135(7)
160ZZNA(2)(g) 122-135(2)
160ZZNA(2)(h) 122-125
160ZZNA(3) 122-150
160ZZNA(4) Omitted
160ZZNA(5) 122-200(3)
160ZZNA(6) Omitted
160ZZNA(7) 122-200(4)
160ZZNA(8) 122-200(2), (5), (6)
160ZZNA(9) 114-10
160ZZNA(10)(a) 122-155(2)
160ZZNA(10)(b) 122-160(1), (4)
160ZZNA(10)(c) Omitted
160ZZNA(10)(d)(i) 122-155(1)(a), 122-160(2), (4)

New law Old law
160ZZNA(10)(d)(ii) 122-155(1)(b), 122-160(3), (4)
160ZZNA(10A) 122-160(2), (3)
160ZZNA(11) 114-10
160ZZNA(12) 122-140(1)
160ZZNA(13) Omitted
160ZZNA(14) Omitted
160ZZO(1) 126-60(1)
160ZZO(1)(a) 126-45, 126-50(5)
160ZZO(1)(b) 126-50(1)
160ZZO(1)(ba) 126-50(2)
160ZZO(1)(bb) 126-50(3)
160ZZO(1)(c) 126-50(4)
160ZZO(1)(d) 126-55
160ZZO(1)(e) 126-60(3)
160ZZO(1)(f) 126-60(2), (5)
160ZZO(1AA) 126-65(2)
160ZZO(1AB) 126-65(1), (3)
160ZZO(1AC) 126-70(1), (2)
160ZZO(1AD) 126-70(1), (3)
160ZZO(2) 114-10(4)
160ZZO(2D) 126-75
160ZZO(3) 103-25
160ZZO(4) 126-80
160ZZO(5) 126-80, 995-1
160ZZO(9) 126-60(4)
160ZZOA(1)(a) 104-175(1)
160ZZOA(1)(b) 104-175(1)
160ZZOA(1)(c) 104-175(2), (3)
160ZZOA(1)(ca) 104-175(6)
160ZZOA(1)(d) 104-175(4), (5), (8), (9)
160ZZOA(1)(e) 104-175(5), (8), (9)
160ZZOA(2)(a) 104-180(1)
160ZZOA(2)(b) 104-180(3)
160ZZOA(2)(c) 975-505#
160ZZOA(2)(d) 104-175(2), (3)
160ZZOA(2)(e) 104-180(2)
160ZZOA(2)(f) 104-180(2), (3), (4), (5), (6)
160ZZOB(1) 126-85(1)
160ZZOB(2)(a) 126-85(2)(a), (b)
160ZZOB(2)(b) 126-85(2)(a), (c)
160ZZOB(2)(c) 126-85(2)(e)
160ZZOB(2)(d) 126-85(2)(d)
160ZZOB(2)(e) 126-85(2)(f)
160ZZOB(2)(f) 126-85(3)
160ZZOB(3) 126-85(3)
160ZZOB(4) 126-85(3)
160ZZOC 126-85(3)
160ZZP(1)(j) 124-10(3), 124-15(3)
160ZZP(2) 114-10
160ZZPAA(1)(a) 124-245(b)
160ZZPAA(1)(b) 124-245(a)
160ZZPAA(1)(c) 124-245(e)
160ZZPAA(1)(d) 124-245(c)
160ZZPAA(1)(e) 124-245(d)
160ZZPAA(1)(f) 124-245(c)
160ZZPAA(1)(g) 124-245
160ZZPAA(2) 124-10(2), 124-15(2)
160ZZPAA(2)(a) 124-10(4), 124-15(4)
160ZZPAA(2)(b) 124-10(3), 124-15(3)
160ZZPAA(3) 114-10
160ZZPAA(4) Omitted
160ZZPAB(1)(a) 124-295(1)
160ZZPAB(1)(b) 124-295(2)
160ZZPAB(1)(c) 124-295(3)
160ZZPAB(1)(d) 124-295(7)
160ZZPAB(1)(e) 124-295(4)
160ZZPAB(1)(f) 124-295(6)
160ZZPAB(1)(g) 124-295(5)
160ZZPAB(1)(h) 124-295
160ZZPAB(2) 124-10(2), 124-15(2)
160ZZPAB(2)(a) 124-10(4), 124-15(4)
160ZZPAB(2)(b) 124-10(3), 124-15(3)
160ZZPAB(3) 114-10
160ZZPAB(4) Omitted
160ZZPAC(1)(a) 124-300(1)
160ZZPAC(1)(b) 124-300(2)
160ZZPAC(1)(c) 124-300(3)
160ZZPAC(1)(d) 124-300(7)
160ZZPAC(1)(e) 124-300(4)

New law Old law
160ZZPAC(1)(f) 124-300(6)
160ZZPAC(1)(g) 124-300(5)
160ZZPAC(1)(h) 124-300
160ZZPAC(2) 124-10(2), 124-15(2)
160ZZPAC(2)(a) 124-10(4), 124-15(4)
160ZZPAC(2)(b) 124-10(3), 124-15(3)
160ZZPAC(3) 114-10
160ZZPAC(4) Omitted
160ZZPA(1)(a) 124-360(a), (b), (c) 124-445(a), (b), (c)
160ZZPA(1)(b) 124-360(c), 124-380(1), 124-445(c), 124-465(1)
160ZZPA(1)(c) 124-365(2)(a), 124-450(2)(a)
160ZZPA(1)(d) Omitted
160ZZPA(1)(e)(i) 124-380(3)(a), 124-465(3)(a)
160ZZPA(1)(e)(ii) 124-365(1), 124-450(1)
160ZZPA(1)(f) 124-380(2), 124-465(2)
160ZZPA(1)(g) 124-380(4), 124-465(4)
160ZZPA(1)(h) 124-380(4), 124-465(4)
160ZZPA(1)(j) Omitted
160ZZPA(1)(k) 124-365(2)(b), 124-450(2)(b)
160ZZPA(1)(m) 124-365(3), 124-450(3)
160ZZPA(1)(n) 124-380(5), 124-465(5)
160ZZPA(1)(p) Omitted
160ZZPA(2) 124-10(2), 124-15(2)
160ZZPA(2)(a) 124-365(4), 124-450(4)
160ZZPA(2)(b) 124-360, 124-445
160ZZPA(2)(c) 124-10(4), 124-15(4)
160ZZPA(2)(d) 124-15(5)
160ZZPA(2)(e),(f) Omitted
160ZZPA(2)(g) 124-10(3), 124-15(3), (6)
160ZZPA(3) 114-10
160ZZPA(4) Omitted
160ZZPA(5) 124-385(1), (2), 124-470(1), (2)
160ZZPA(6) Omitted
160ZZPA(7) 124-385(3), (4), 124-470(3), (4)
160ZZPA(8) 114-10
160ZZPA(9) 995-1 redeemable shares
160ZZPA(10) 124-380(3)(b), 124-465(3)(b)
160ZZPA(11) 124-385(5), (6), 124-470(5), (6)
160ZZPB(1)(a) 124-370(1), 124-455(1)
160ZZPB(1)(a)(i) Omitted
160ZZPB(1)(a)(ii) 124-370(1)(a), 124-455(1)(a)
160ZZPB(1)(a)(iii) 124-370(1)(b), 124-455(1)(b)
160ZZPB(1)(a)(iv) 124-370(1)(c), 124-455(1)(c)
160ZZPB(1)(a)(v) 124-370(1)(d), 124-455(1)(d)
160ZZPB(1)(a)(vi), (vii) 124-370(2), 124-455(2)
160ZZPB(1)(b) 124-370(1)(e), 124-380(1), 124-455(1)(e), 124-465(1)
160ZZPB(1)(c) 124-375(2)(a), 124-460(2)(a)
160ZZPB(1)(d) Omitted
160ZZPB(1)(e)(i) 124-380(3)(a), 124-465(3)(a)
160ZZPB(1)(e)(ii) 124-375(1), 124-460(1)
160ZZPB(1)(f) 124-380(2), 124-465(2)
160ZZPB(1)(g) 124-380(4), 124-465(4)
160ZZPB(1)(h) 124-380(4), 124-465(4)
160ZZPB(1)(j) Omitted
160ZZPB(1)(k) 124-375(2)(b), 124-460(2)(b)

New law Old law
160ZZPB(1)(m) 124-375(3), 124-460(3)
160ZZPB(1)(n) 124-380(5), 124-465(5)
160ZZPB(1)(p) Omitted
160ZZPB(2) 124-10(2), 124-15(2)
160ZZPB(2)(a) 124-375(4), 124-460(4)
160ZZPB(2)(b) 124-370(1), 124-455(1)
160ZZPB(2)(c) 124-10(4), 124-15(4)
160ZZPB(2)(d) 124-15(5)
160ZZPB(2)(e),(f) Omitted
160ZZPB(2)(g) 124-10(3), 124-15(3), (6)
160ZZPB(3) 114-10
160ZZPB(4) Omitted
160ZZPB(5) 124-385(1), (2), 124-470(1), (2)
160ZZPB(6) Omitted
160ZZPB(7) 124-385(3), (4), 124-470(3), (4)
160ZZPB(8) 114-10
160ZZPB(9) 995-1 redeemable shares
160ZZPB(10) 124-380(3)(b), 124-465(3)(b)
160ZZPB(11) 124-385(5), (6), 124-470(5), (6)
160ZZPC(a) Omitted
160ZZPC(b) Omitted
160ZZPC(c) 124-380(4)
160ZZPD(a) Omitted
160ZZPD(b) Omitted
160ZZPD(c) 124-380(4)
160ZZPE 124-10, 124-140
160ZZPF Omitted
160ZZPG 124-10, 124-190, 118-42
160ZZPH(1)(a) 124-520(1)(a), (b)
160ZZPH(1)(b) 124-520(1)(a)
160ZZPH(1)(c) 124-520(1)(c)
160ZZPH(1)(d) 124-520(1)(c)
160ZZPH(1)(e) 124-520(1)(c)
160ZZPH(2)(a) 124-520(1)(e)
160ZZPH(2)(b) 124-520(1)
160ZZPH(2)(c) 124-520(1)(d)
160ZZPH(3) 114-10, 124-10, 124-15
160ZZPH(4) Omitted
160ZZPH(5) Omitted
160ZZPH(6) 124-520(2)
160ZZPI Omitted
160ZZPIA Omitted
160ZZPJ Subdivision 126-C
160ZZQ(1) 118-115, 118-125
160ZZQ(1AA) 118-130
160ZZQ(1AB) 118-130
160ZZQ(1A) 118-180
160ZZQ(2) 118-130
160ZZQ(3) 118-120
160ZZQ(4) 118-165
160ZZQ(5) 118-150, 118-155
160ZZQ(5AA) 118-150, 118-155
160ZZQ(5A) Omitted
160ZZQ(5B) Omitted
160ZZQ(6) Omitted
160ZZQ(6A) Omitted
160ZZQ(7) Omitted
160ZZQ(8) 118-140
160ZZQ(9) 118-170, 118-175
160ZZQ(10) 118-170
160ZZQ(11) 118-145
160ZZQ(11A) Omitted
160ZZQ(12) 118-110
160ZZQ(13) 118-195
160ZZQ(13A) 118-195
160ZZQ(14) 118-195
160ZZQ(15) 118-195
160ZZQ(16) 118-185
160ZZQ(17) 118-200
160ZZQ(17A) 118-200
160ZZQ(18) 118-200
160ZZQ(19) 118-200
160ZZQ(20) 118-200
160ZZQ(20A) 118-200
160ZZQ(20AA) 118-200

New law Old law
160ZZQ(20B) 118-205
160ZZQ(20C) 118-210
160ZZQ(20D) 118-192
160ZZQ(21) 118-190
160ZZQ(22) 118-190(4)
160ZZQ(23) 118-190(4)
160ZZR 118-250, 118-255
160ZZRAA 118-260, Subdivision 960-M
160ZZRI 140-1
160ZZRJ 140-1, 140-5, 140-45
160ZZRK Omitted
160ZZRL 140-10, 104-140
160ZZRM(1) 140-15(1)
160ZZRM(1)(a) 140-15(2)
160ZZRM(1)(b) 140-15(3)
160ZZRM(1)(c) 140-15(4), (5), (6)
160ZZRM(1)(d) 140-15(3), (6)
160ZZRM(2) 140-15(7)
160ZZRM(2A) 140-15(8)
160ZZRM(3) 995-1 scheme
160ZZRM(4) 140-30
160ZZRM(5) Omitted
160ZZRM(6) Omitted
160ZZRN(1) 140-20
160ZZRN(2) 995-1 associate
160ZZRN(3),(4) 140-22
160ZZRO(1) 140-25
160ZZRO(2) 140-65(2), (3), (4)
160ZZRO(3) 140-55(4)
160ZZRP(1) 140-90(1)
160ZZRP(2) 140-90(2), (3), (4)
160ZZRP(3) 140-95(1)(a)
160ZZRQ(1) 140-55(1)
160ZZRQ(2) 140-55(2), (3), (5)
160ZZRQ(3) 140-60(1)(a)
160ZZRQ(4) 140-65(1)
160ZZRQ(5) 140-70(1)
160ZZRQ(5)(a) 140-70(2)
160ZZRQ(5)(b) 140-70(3)
160ZZRQ(6) 140-75(1)
160ZZRQ(6)(a) 140-75(2)
160ZZRQ(6)(b) 140-75(3)
160ZZRQ(6)(c) 140-75(4), (5), (6), (7)
160ZZRR
'base time' 149-60
'business day' 149-55(3)
'government body' 149-15(3)
'majority underlying interest' 149-15(1)
'publicly traded unit trust' 149-50(2)
'test time' 149-55
'underlying interest' 149-15(2)
160ZZRR(2) 149-50
160ZZRR(3) 149-55(4), 149-60(6)
160ZZRR(4) 149-15(3)
160ZZRRA 975-505#
160ZZRRB 975-150#
160ZZRS 149-15(4)
160ZZRT 149-15(5)
160ZZRU 149-30(3), (4) 149-60(4), (5)
160ZZS 149-30, 149-35
160ZZSA 149-55, 149-60
160ZZSB 149-65, 149-75
160ZZSC Omitted
160ZZSD 149-70, 149-75
160ZZSE 960-220#, 149-55(5), (6)
160ZZSF 960-225#, 149-55(5), (7)
160ZZSG 960-230#
160ZZSH 960-240#
160ZZSI 960-245#
160ZZSJ 149-100, 149-105
160ZZSK 149-110
160ZZSL 149-115
160ZZSM 149-120, 149-125, 149-130
160ZZSN 166-240#
160ZZSO 149-135
160ZZSP 166-245#
160ZZSQ 149-140
160ZZSR 149-145
160ZZSS 149-150, 149-155

Old law New law
160ZZST 149-165, 149-170
160ZZT(1) 104-230(1), (2), (6)
160ZZT(1A) 104-230(3), (4)
160ZZT(2) Omitted
160ZZT(3) 104-230(8)
160ZZT(4) 104-230(7)
160ZZU 121-20, 121-25, 121-30
Income Tax Rates Act 1986
Schedule 8: Clauses 2 and 3 of Division 1 of Part I, Clause 2 of Division 1 of Part II. 392-55 (in part)


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