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Taxation Laws Amendment Act (No. 2) 1995 (169 of 1995)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 AMENDMENTS RELATING TO STATE/TERRITORY BODIES
- Part 1 STATE/TERRITORY BODIES
- Division 1 Income Tax Assessment Act 1936
- Subdivision A Subdivision A-Certain State/Territory bodies exempt from tax
- 1 After Division 1AA of Part III
- Subdivision B Consequential amendments
- 2 Subsection 6(1) (definition of SGIO)
- 3 Paragraph 23(d)
- 4 Subsections 46(9) and 46A(16)
- 5 Section 51AD
- 6 Subsection 73CB(6)
- 7 Paragraph 73C(2)(b)
- 8 Section 102M (definition of exempt entity)
- 9 Section 121F (definition of relevant exempting provision)
- 10 Subsection 124ZA(1) (definition of exempt body)
- 11 Subsection 159GE(1) (definition of exempt public body)
- 12 After section 159GE
- 13 Subsection 160K(1) (definition of relevant exempting provision)
- 14 Subsection 269B(1)
- Division 2 Development Allowance Authority Act 1992
- 15 Subsection 93D(1) (definition of government body)
- Division 3 Application of amendments made by this Part
- 16 Application
- Part 2 SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992
- 17 Object
- 18 Section 3
- 19 Before section 4
- 20 After Item 126 in the Table of Contents in Schedule 1
- 21 Subitem 126(2) of Schedule 1
- 22 After Item 126 of Schedule 1
- 23 Paragraph 127(1)(c) of Schedule 1
- 24 Application
- 25 Transitional-periodic quotes by State/Territory bodies
- Schedule 2 EMPLOYEE SHARE SCHEMES
- Part 1 INCOME TAX ASSESSMENT ACT 1936
- Division 1 Insertion of Division 13A in Part III
- 1 After Division 13 of Part III
- Division 2 Other amendments of the Income Tax Assessment Act 1936
- 2 Subsection 26AAC(4)
- 3 After subsection 26AAC(4)
- 4 Subsection 27A(1) (definition of eligible termination payment)
- 5 Section 160AZA (Main Index entry relating to Employee's shares)
- 6 Division 9 of Part IIIA (heading)
- 7 After Division 9 of Part IIIA
- 8 After section 530
- Part 2 FRINGE BENEFITS TAX ASSESSMENT ACT 1986
- 9 Subsection 136(1) (definition of fringe benefit)
- Part 3 SUPERANNUATION ENTITIES (TAXATION) ACT 1987
- 10 After section 20
- Part 4 APPLICATION AND TRANSITIONAL
- 11 Application of amendments
- 12 Taxpayer may elect that amendments apply
- 13 Application of amendments-election that amendments apply
- 14 Elections
- 15 Transitional-subsection 139CD(5)
- Schedule 3 VARIOUS AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936
- Part 1 REFUNDS OF TFN AMOUNTS DEDUCTED IN ERROR
- 1 Paragraph 221YHZC(1A)(f)
- 2 After subsection 221YHZC(1A)
- 3 Subsection 221YHZD(1A)
- 4 After subsection 221YHZD(1AA)
- 5 Paragraph 221YHZDA(1)(a)
- 6 Paragraph 221YHZDA(1)(a)
- 7 Paragraph 221YHZDA(1)(a)
- 8 Subsection 221YHZDA(1)
- 9 Subsection 221YHZDA(1)
- 10 After subsection 221YHZDA(1)
- 11 Subsection 221YHZDA(2)
- 12 After section 221YHZDA
- 13 Application
- Part 2 PENSIONS, ALLOWANCES AND BENEFITS
- Division 1 Pharmaceutical allowance
- 14 Section 24AB (Table)
- 15 Subsection 24ABA(1) (Table)
- 16 Section 24ABDA
- 17 Application
- Division 2 Supplementary amounts
- 18 Subsection 24ABA(1) (Table)
- 19 Application
- Division 3 Incentive allowance
- 20 Subsection 24ABA(1) (Table)
- 21 Application
- Division 4 Mature age partner allowance
- 22 Subsection 24ABMB(1)
- 23 Application
- Division 5 Youth training allowance
- 24 Subsection 24ABZE(1)
- 25 Application
- Division 6 AUSTUDY benefits
- 26 Subsection 160AAA(1) (paragraph (b) of the definition of rebatable
- 27 Application
- Part 3 ROLL-OVER RELIEF FOR MERGING SUPERANNUATION FUNDS
- 28 After section 160ZZPH
- 29 Subsection 160ZZU(6)
- 30 After subsection 160ZZU(6)
- 31 Subsection 160ZZU(7)
- Part 4 SUPERANNUATION AND DETERMINATION OF LIFE EXPECTATION FACTOR
- 32 Subsection 27H(4) (definition of life expectation factor)
- 33 Application
- Part 5 SUPERANNUATION AND DEDUCTION FOR CONTRIBUTIONS TO ELIGIBLE SUPERANNUATION FUNDS
- 34 Paragraph 82AAC(1)(a)
- 35 Application
- 36 Effect on previous law and other references in Act
- Part 6 SUPERANNUATION AND DEATH OR DISABILITY BENEFITS
- 37 Section 159SJ (subparagraph (a)(ii) of the definition of rebatable 27H amount)
- 38 Section 159SJ (definition of death or disability benefit)
- 39 Application
- Part 7 SUPERANNUATION AND UNDEDUCTED PURCHASE PRICE
- 40 Subsection 27A(1) (subparagraph (a)(ii) of the definition of
- 41 Subsection 27A(1) (subparagraph (a)(ii) of the definition of
- 42 After section 27A
- 43 Application
- Part 8 AMENDMENT OF ASSESSMENTS
- 44 Amendment of assessments
- Schedule 4 SUPERANNUATION GUARANTEE
- Part 1 AMENDMENT OF THE SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992 RELATING TO THE JURISDICTION OF THE AUSTRALIAN INDUSTRIAL RELATIONS COMMISSION
- 1 After section 5A
- Part 2 AMENDMENT OF THE SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992 RELATING TO 'FLAT DOLLAR' AWARD CONTRIBUTIONS
- 2 After subsection 23(4)
- 3 Paragraph 23(5)(b)
- 4 Section 25A
- 5 Application
- Part 3 LOCAL GOVERNMENT COUNCILLORS
- Division 1 Superannuation Guarantee (Administration) Act 1992
- 6 Subsection 12(1)
- 7 Subsection 12(9)
- 8 Subsection 12(9)
- 9 Subsection 12(10)
- 10 Application
- Division 2 Superannuation Industry (Supervision) Act 1993
- 11 Section 10 (definition of employee)
- 12 Section 10 (definition of employer)
- 13 After section 15
- Schedule 5 SUPERANNUATION ENTITIES (TAXATION) ACT 1987
- 1 Section 15DAA (definition of late lodgment amount)
- 2 Section 15DB
- 3 Subsection 15DC(1)
- 4 Subsection 15DC(2)
- 5 Paragraph 15DC(2)(a)
- 6 Subsection 15DC(3)
- 7 Subsection 15DC(4)
- 8 Paragraph 15DF(a)
- 9 Application
- 10 Transitional-pre-commencement lodgment of returns for the 1994-95
- Schedule 6 SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993
- Part 1 COLLECTION OF STATISTICAL INFORMATION
- 1 Section 10 (definition of reviewable decision)
- 2 Section 10 (definition of superannuation standards officer)
- 3 After paragraph 346(6)(d)
- 4 After subsection 346(9)
- 5 After section 347
- 6 Subsection 348(2)
- Part 2 ACQUISITION OF ASSETS FROM MEMBERS OF SUPERANNUATION FUNDS
- 7 Subsection 66(5)
- 8 Subsection 66(5) (definitions of business real property and exempt
- 9 Section 66
- Part 3 TRUSTEES AND CUSTODIANS OF SUPERANNUATION ENTITIES
- 10 After subparagraph 26(1)(b)(ii)
- 11 After subsection 26(1)
- 12 After paragraph 28(2)(d)
- 13 After paragraph 29(2)(c)
- 14 Paragraph 123(1)(b)
- 15 Paragraph 123(1)(b)
- 16 After subsection 123(1)
- 17 Termination of Temporary Modification Declaration No. 3
- Part 4 PRE-1 JULY 88 FUNDING CREDITS AND DEBITS
- 18 Paragraph 342(3)(b)
- Schedule 7 SUPERANNUATION INDUSTRY (SUPERVISION) REGULATIONS
- 1 Regulation 3.03
- 2 Regulation 13.19
- 3 Savings
- Schedule 8 LATE LODGEMENT PENALTY
- Part 8 INCOME TAX ASSESSMENT ACT 1936
- 1 Subsection 6(1) (paragraph (aa) of the definition of assessment)
- 2 Subsection 51(5)
- 3 After section 163
- 4 Section 222
- 5 Application
- Part 2 TAXATION ADMINISTRATION ACT 1953
- 6 Subsection 14ZS(2)
- 7 Subsection 14ZS(2)
- 8 Application
- Part 3 TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) ACT 1983
- 9 Subparagraphs 8A(1)(a)(iv) and (v)
- 10 Application
- Schedule 9 SALES TAX
- Part 1 SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992
- 1 Object
- 2 Subsection 3(2)
- 3 After section 3B
- 4 Schedule 1, Table of Contents (after Item 168)
- 5 After Item 168 of Schedule 1
- 6 Application
- 7 Transitional
- Part 2 SALES TAX ASSESSMENT ACT 1992
- 8 Paragraph 15(4)(d)
- 9 Subsection 51(1)
- 10 Schedule 1, Table 3 (after credit ground CR2)
- 11 Schedule 1, after Table 3
- Schedule 10
- Part 1 DEVELOPMENT ALLOWANCE AUTHORITY ACT 1992
- 1 Paragraph 93K(4)(c)
- Part 2 INCOME TAX ASSESSMENT ACT 1936
- 2 Subsection 160ARXA(1) (definition of proper franking tax)
- Part 3 TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) ACT 1983
- 3 Subsection 3(1) (paragraph (baa) of the definition of relevant
- 4 Subparagraph 8A(1)(a)(v)
- 5 Subparagraph 8A(1)(b)(ii)
- 6 Application
- Part 4 TAXATION LAWS AMENDMENT ACT (NO. 3) 1994
- 7 Section 92
- 8 Paragraph 130(a)
- Part 5 TAXATION LAWS AMENDMENT (SUPERANNUATION) ACT 1992
- 9 Section 49
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