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Taxation Laws Amendment (Company Law Review) Act 1998 (63 of 1998)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 General anti-avoidance rule
- Income Tax Assessment Act 1936
- 1 After section 44
- 2 After section 160AQCNP
- 3 Application
- Schedule 2 Tainting rule
- Income Tax Assessment Act 1936
- 1 Section 160APA
- 2 Section 160APA
- 3 Section 160APA
- 4 Section 160APA
- 5 Section 160APA
- 6 After section 160AQCNQ
- 7 After Division 7A of Part IIIAA
- 8 Application
- 9 Transitional - merging of share capital account and share premium account
- Schedule 3 Definition of dividend, and redeemable preference shares
- Income Tax Assessment Act 1936
- 1 Subsection 6(1) (paragraph (a) of the definition of dividend)
- 2 Subsection 6(1) (paragraph (b) of the definition of dividend)
- 3 Subsection 6(1) (paragraph (c) of the definition of dividend)
- 4 Subsection 6(1) (paragraph (d) of the definition of dividend)
- 5 Subsection 6(1) (paragraph (d) of the definition of dividend)
- 6 Subsection 6(1) (paragraph (e) of the definition of dividend)
- 7 Subsection 6(4)
- 8 Application
- Schedule 4 Bonus shares
- Income Tax Assessment Act 1936
- 1 Subsections 6BA(1) to (2)
- 2 Subsection 6BA(3)
- 3 Subsections 6BA(4) to (9)
- 4 Section 160APA (after paragraph (a) of the definition of frankable dividend)
- 5 Application
- Schedule 5 Definitional changes
- Income Tax Assessment Act 1936
- 1 Subsection 6(1)
- 2 Subsection 6(1)
- 3 Subsection 6(1)
- 4 Subsection 6(1)
- 5 Subsection 6(1) (definition of share premium account)
- 6 Subsection 6(1)
- 7 Subsection 6(5)
- 8 Paragraph 44(1B)(a)
- 9 Paragraph 44(1B)(b)
- 10 Paragraph 46H(1)(c)
- 11 Subsection 46H(2)
- 12 Paragraph 46J(2)(a)
- 13 Paragraph 46J(2)(b)
- 14 Subsection 47(1)
- 15 Subsection 47(3)
- 16 Subsection 52A(8)
- 17 Subsection 82L(1) (subparagraph (a)(ii) of the definition of convertible note)
- 18 Subparagraph 82L(3)(a)(ii)
- 19 Subsection 82Q(1)
- 20 Subparagraph 82S(1)(d)(xiii)
- 21 Subparagraph 82SA(1)(d)(xi)
- 22 Paragraph 103A(3)(a)
- 23 Paragraph 103A(5)(b)
- 24 Subsection 109Y(2) (definition of paid-up share value)
- 25 Subsection 120(1)
- 26 Section 121EC
- 27 Subparagraph 128J(3)(a)(i)
- 28 Paragraph 128K(2)(a)
- 29 Paragraph 128TC(3)(a)
- 30 Paragraph 128TC(3)(b)
- 31 Subsection 128TG(3)
- 32 Paragraph 128TJ(c)
- 33 Paragraph 139FB(2)(a)
- 34 Section 159GZA (definition of paid-up value)
- 35 Paragraph 159GZG(1)(a)
- 36 Paragraph 159GZG(1)(b)
- 37 Subparagraph 159GZG(1)(b)(ii)
- 38 Subparagraph 159GZG(1)(e)(i)
- 39 Subparagraph 159GZG(2)(c)(i)
- 40 Paragraph 159GZG(6)(a)
- 41 Sub-subparagraph 159GZG(6)(a)(iii)(B)
- 42 Sub-subparagraph 159GZG(6)(b)(i)(D)
- 43 Subparagraphs 159GZG(6)(b)(ii) and (iii)
- 44 Paragraph 159GZG(6)(c)
- 45 Subparagraphs 159GZG(6)(d)(i) and (ii)
- 46 Sub-subparagraphs 159GZG(6)(f)(i)(A) and (B)
- 47 Subparagraph 159GZG(7)(a)(ii)
- 48 Subsection 159GZZZP(1)
- 49 Paragraph 159GZZZP(1)(a)
- 50 Paragraph 159GZZZP(1)(b)
- 51 Paragraph 159GZZZQ(5)(a)
- 52 Subsection 159GZZZQ(6)
- 53 Subsection 159GZZZQ(7)
- 54 Section 160APA (definition of tax-exempt bonus share)
- 55 Subsection 160AQCBA(11)
- 56 Subsection 160AQCBA(12)
- 57 Paragraph 160AQCBA(15)(b)
- 58 Paragraph 160T(1)(d)
- 59 Paragraph 160ZA(7A)(b)
- 60 Subsection 160ZA(7A)
- 61 Paragraph 160ZZPA(9)(b)
- 62 Paragraph 160ZZPB(9)(b)
- 63 Paragraph 273(2)(a)
- 64 Subsection 272-10(2)
- 65 Paragraph 272-50(2)(a)
- 66 Paragraph 272-90(10)(d)
- 67 Application
- Schedule 6 Amendment of the Income Tax Assessment Act 1997
- Part 1 Bonus shares
- 1 Subsection 109-55(1) (table item 9)
- 2 Subsection 112-60
- 3 Section 130-15
- 4 Paragraph 130-20(1)(b)
- 5 Paragraph 130-20(2)(a)
- 6 Paragraph 130-20(2)(b)
- 7 At the end of subsection 130-20(2)
- 8 Paragraph 130-20(3)(a)
- 9 Paragraph 130-20(3)(b)
- 10 After paragraph 130-20(3)(b)
- 11 Subsection 130-20(3) (table heading)
- 12 After subsection 130-20(3)
- 13 Subsection 995-1(1) (definition of dividend)
- Part 2 Definitional changes
- 14 Paragraph 118-20(6)(b)
- 15 Paragraph 124-240(e)
- 16 Section 136-25 (paragraph (b) of table item 5)
- 17 Subsection 995-1(1)
- 18 Application
- Schedule 7 Amendment of the Company Law Review Act 1998
- 1 Subsection 2(5)
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