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New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (77 of 2001)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 Transitional provisions
- Income Tax (Transitional Provisions) Act 1997
- 1 Before Division 41
- Schedule 2 General consequential amendments
- Airports (Transitional) Act 1996
- 1 Section 48A
- 2 Section 48A
- 3 Section 48A (definition of quasi-owner )
- 4 After section 49A
- 5 After section 50A
- 6 After section 51A
- 7 Subsection 52A(2) (note)
- 8 Subsection 52A(3)
- 9 Paragraph 55(2)(a)
- A New Tax System (Goods and Services Tax) Act 1999
- 10 Subsection 38-505(2)
- 11 Subsection 38-510(2)
- 12 Paragraph 69-10(1)(c)
- 13 Section 195-1 (definition of car depreciation limit )
- 14 Section 195-1 (definition of minerals )
- A New Tax System (Luxury Car Tax) Act 1999
- 15 Subsection 25-1(3)
- Bounty and Capitalisation Grants (Textile Yarns) Act 1981
- 16 Paragraph 3(3)(p)
- Bounty (Computers) Act 1984
- 17 Paragraph 6(5)(t)
- Bounty (Machine Tools and Robots) Act 1985
- 18 Paragraph 12(6)(p)
- Defence Act 1903
- 19 After subsection 122AA(3)
- Income Tax Assessment Act 1936
- 20 Subsection 6(1)
- 21 Subparagraph 23AH(6)(b)(i)
- 22 After subparagraph 23AH(6)(b)(i)
- 23 Subparagraph 23AH(7)(b)(i)
- 24 After subparagraph 23AH(7)(b)(i)
- 25 Subsection 51AAA(2) (table)
- 26 At the end of subsection 51AD(1)
- 27 Subsection 51AD(3A)
- 28 Subsection 73B(1) (definition of consideration receivable )
- 29 Subsection 73B(1) (paragraph (a) of the definition of plant )
- 30 Subsection 73B(1) (paragraph (b) of the definition of plant )
- 31 Subsection 73B(4J)
- 32 Paragraphs 73B(4J)(a) and (b)
- 33 Paragraph 73B(23)(d)
- 34 Paragraph 73B(24)(d)
- 35 Subsection 73B(30)
- 36 Subsection 73B(30)
- 37 Paragraph 73E(1)(c)
- 38 Subsection 73E(3)
- 39 Subsection 73E(6)
- 40 Subsection 73F(10)
- 41 Subsection 73F(10)
- 42 Subsection 73G(1)
- 43 Paragraphs 82AE(aa) and (a)
- 44 Subsection 82AM(1)
- 45 Subsection 82AM(2)
- 46 Subsection 82AM(2)
- 47 Paragraphs 82AM(3)(a) and (b)
- 48 Subsection 82AQ(1) (definition of eligible property )
- 49 Paragraph 82AQ(3A)(b)
- 50 Subsection 82AQ(3AA)
- 51 Subsection 82AQ(3B)
- 52 Subsection 82BC(3)
- 53 Subsection 82CB(1) (paragraph (e) of the definition of RHQ setup costs )
- 54 Subsection 82KH(1) (paragraphs (ka), (oa) and (wa) of the definition of relevant expenditure )
- 55 Subsection 82KH(1) (paragraph (x) of the definition of relevant expenditure )
- 56 Subsection 82KH(1) (paragraph (y) of the definition of relevant expenditure )
- 57 Paragraph 82KH(1AD)(b)
- 58 Subsection 83(2)
- 59 Section 102AAB (definition of depreciation provision )
- 60 Subsection 102AAZ(3)
- 61 At the end of section 102AAZ
- 62 Subsection 124L(1A) (note)
- 63 Subsection 159GE(1) (definition of capital expenditure deduction )
- 64 Subsection 159GE(1) (definition of depreciation deduction )
- 65 Subsection 159GE(1) (definition of Division 10, 10AA or 10A property )
- 66 Subsection 159GE(1) (definition of Division 10AAA property )
- 67 Subsection 159GE(1) (definition of Division 10AAA property )
- 68 Subsection 159GE(1) (paragraph (a) of the definition of eligible amount )
- 69 Subsection 159GE(1) (definition of eligible depreciation property )
- 70 Subsection 159GE(1) (definition of eligible spectrum licence )
- 71 At the end of subsection 159GE(1)
- 72 Subsection 159GE(9)
- 73 Subsection 159GF(1)
- 74 Paragraph 159GF(3)(f)
- 75 After paragraph 159GF(3)(f)
- 76 Paragraph 159GF(3)(g)
- 77 After paragraph 159GF(3)(g)
- 78 Subsection 159GF(4)
- 79 Subsection 159GF(4)
- 80 Subsection 159GF(6)
- 81 Subparagraph 159GJ(1)(c)(iii)
- 82 Paragraph 159GJ(1)(e)
- 83 Paragraph 159GJ(2)(a)
- 84 Paragraph 159GJ(2)(c)
- 85 Paragraph 159GJ(3)(a)
- 86 Paragraph 159GJ(3)(c)
- 87 Paragraph 159GJ(5)(a)
- 88 Paragraph 159GJ(5)(c)
- 89 Paragraph 159GM(b)
- 90 Section 159UC
- 91 Paragraph 160APHJ(7)(c)
- 92 Subsection 170(10AA) (table item 20)
- 93 Subsection 170(10AA) (table item 180)
- 94 Subsection 170(10AA) (table item 180)
- 95 Subsection 262A(4AB)
- 96 Subsection 262A(4ACA) (note)
- 97 Section 317 (definition of depreciation provision )
- 98 Subsection 398(3)
- 99 Subsubparagraph 439(1)(a)(iii)(A)
- 100 Subparagraph 570(1)(a)(i)
- 101 Subparagraph 570(1)(a)(ii)
- 102 Paragraph 570(1)(b)
- 103 Subparagraph 574(1)(a)(i)
- 104 Subsection 245-140(1) of Schedule 2C (table of deductible expenditure)
- 105 Subparagraph 245-155(1)(b)(iv) of Schedule 2C
- 106 Section 57-10 of Schedule 2D
- 107 After paragraph 57-25(4)(g) of Schedule 2D
- 108 Paragraph 57-25(4)(h) of Schedule 2D
- 109 Paragraph 57-25(4)(k) of Schedule 2D
- 110 Paragraph 57-25(4)(l) of Schedule 2D
- 111 Subsection 57-85(3) of Schedule 2D (table item 2)
- 112 Subsection 57-85(3) of Schedule 2D (table item 3)
- 113 Subsection 57-85(3) of Schedule 2D (table item 4)
- 114 Subsection 57-85(3) of Schedule 2D (table item 6)
- 115 Subsection 57-85(3) of Schedule 2D (table item 7A)
- 116 Subsection 57-85(3) of Schedule 2D (table item 8)
- 117 Subsection 57-85(3) of Schedule 2D (table item 10)
- 118 Subsection 57-85(3) of Schedule 2D (table item 11)
- 119 Subsection 57-85(3) of Schedule 2D (table item 12)
- 120 Subsection 57-85(3) of Schedule 2D (table item 14A)
- 121 Subsection 57-85(3) of Schedule 2D (table item 14B)
- 122 Subsection 57-85(3) of Schedule 2D (table item 15)
- 123 Subsection 57-85(3) of Schedule 2D (table item 16)
- 124 Subsection 57-85(3) of Schedule 2D (table item 17)
- 125 Subsection 57-85(3) of Schedule 2D (table item 19)
- 126 Subsection 57-105(1) of Schedule 2D
- 127 Subsection 57-105(1) of Schedule 2D
- 128 Subsection 57-105(2) of Schedule 2D
- 129 Subsection 57-110(2) of Schedule 2D (table item 2)
- 130 Subsection 57-110(2) of Schedule 2D (after table item 2)
- 131 Subsection 57-110(2) of Schedule 2D (table item 4)
- 132 Subsection 57-110(2) of Schedule 2D (table item 4)
- 133 Subsection 57-110(2) of Schedule 2D (table item 5A)
- 134 Subsection 57-110(2) of Schedule 2D (table item 5A)
- 135 Subsection 57-110(2) of Schedule 2D (table item 6)
- 136 Subsection 57-110(2) of Schedule 2D (table item 6)
- 137 Subsection 57-110(2) of Schedule 2D (table item 8A)
- 138 Subsection 57-110(2) of Schedule 2D (table item 8A)
- 139 Subsection 57-110(2) of Schedule 2D (table item 9)
- 140 Subsection 57-110(2) of Schedule 2D (table item 9)
- 141 Subdivision 57-N of Schedule 2D
- 142 Subparagraph 42A-90(4)(a)(ii) of Schedule 2E
- 143 Subsection 42A-105(4) of Schedule 2E
- 144 Section 42A-120 of Schedule 2E
- 145 After paragraph 268-35(2)(a) of Schedule 2F
- 146 Paragraph 268-35(2)(b) of Schedule 2F (note)
- 147 Paragraph 268-35(2)(c) of Schedule 2F (note)
- 148 Paragraph 268-40(3)(c) of Schedule 2F (note)
- Income Tax Assessment Act 1997
- 149 Section 10-5 (table item headed 'balancing adjustment')
- 150 Section 10-5 (after the table item headed 'bounties')
- 151 Section 10-5 (table item headed 'depreciation')
- 152 Section 10-5 (table item headed 'intellectual property')
- 153 Section 10-5 (after table item headed 'landcare operations)
- 154 Section 10-5 (table item headed 'leases')
- 155 Section 10-5 (table item headed 'mining')
- 156 Section 10-5 (table item headed 'petroleum')
- 157 Section 10-5 (table item headed 'pooled depreciated property')
- 158 Section 10-5 (table item headed 'pooled software')
- 159 Section 10-5
- 160 Section 10-5 (table item headed 'software')
- 161 Section 10-5 (table item headed 'spectrum licences')
- 162 Section 10-5 (table item headed 'timber')
- 163 Section 11-15 (table item headed 'mining')
- 164 Section 12-5 (table item headed 'balancing adjustment')
- 165 Section 12-5 (table item headed 'boats')
- 166 Section 12-5 (table item headed 'buildings')
- 167 Section 12-5 (table item headed 'capital allowances')
- 168 Section 12-5 (table item headed 'car disposal')
- 169 Section 12-5 (table item headed 'controlled foreign companies')
- 170 Section 12-5 (table item headed 'depreciation')
- 171 Section 12-5 (table item headed 'disposal of depreciated property')
- 172 Section 12-5 (table item headed 'electricity connections')
- 173 Section 12-5 (table item headed 'environment')
- 174 Section 12-5 (table item headed 'exploration and prospecting')
- 175 Section 12-5 (table item headed 'grape vines')
- 176 Section 12-5 (table item headed 'GST - acquiring or upgrading plant to meet GST obligations etc.')
- 177 Section 12-5 (table item headed 'horticultural plants')
- 178 Section 12-5 (table item headed 'intellectual property')
- 179 Section 12-5 (table item headed 'IRUs')
- 180 Section 12-5 (table item headed 'leases')
- 181 Section 12-5 (table item headed 'mining')
- 182 Section 12-5 (table item headed 'petroleum prospecting and mining')
- 183 Section 12-5 (table item headed 'plant and articles')
- 184 Section 12-5 (table item headed 'pooled software')
- 185 Section 12-5 (table item headed 'primary production')
- 186 Section 12-5 (table item headed 'property')
- 187 Section 12-5 (table item headed 'quarrying')
- 188 Section 12-5 (table item headed 'software')
- 189 Section 12-5 (table item headed 'spectrum licences')
- 190 Section 12-5 (table item headed 'timber')
- 191 Section 12-5 (table item headed 'trading ships')
- 192 Section 12-5 (table item headed 'water')
- 193 Section 13-1 (table item headed 'primary production')
- 194 At the end of Division 15
- 195 At the end of Division 17
- 196 Section 20-5 (table item 1)
- 197 Section 20-5 (table item 3)
- 198 Section 20-5 (table item 3A)
- 199 Subsection 20-30(1) (table)
- 200 Subsection 20-30(2) (after table item 2.7)
- 201 Subsection 20-40(2) (example)
- 202 Subsection 20-45(1) (note)
- 203 Subsection 20-45(3) (example)
- 204 Section 20-55 (after table item 6)
- 205 At the end of section 20-55
- 206 Section 20-100
- 207 Section 20-120
- 208 Section 20-120
- 209 Section 20-120 (note 1)
- 210 Section 20-150
- 211 Section 20-150 (note)
- 212 Subsection 25-5(5) (example)
- 213 Subsection 25-10(1)
- 214 Division 27 (after the heading)
- 215 After section 27-1
- 216 At the end of Division 27
- 217 Paragraph 28-13(2)(b)
- 218 Section 28-30
- 219 Subsection 28-45(2)
- 220 Subsection 28-45(2) (note)
- 221 Section 28-55
- 222 Subsection 35-45(2) (table item 1)
- 223 Paragraph 43-20(5)(a)
- 224 Section 43-45
- 225 Paragraph 43-70(2)(f)
- 226 After paragraph 43-70(2)(f)
- 227 After section 43-70
- 228 Division 44
- 229 Paragraph 45-5(1)(a)
- 230 Paragraph 45-5(1)(b)
- 231 Paragraphs 45-5(3)(a) and (b)
- 232 Paragraphs 45-5(5)(b) and (c)
- 233 Paragraph 45-10(1)(a)
- 234 Paragraph 45-10(1)(c)
- 235 Paragraph 45-10(3)(a)
- 236 Paragraph 45-10(3)(c)
- 237 Paragraph 45-10(5)(b)
- 238 Subsection 45-15(4)
- 239 Paragraph 45-20(1)(a)
- 240 Paragraph 45-20(1)(c)
- 241 Subsection 45-20(4)
- 242 At the end of Division 45
- 243 Division 46
- 244 Division 58
- 245 Section 65-20 (note)
- 246 Subsection 65-25(2) (table item 2)
- 247 At the end of subsection 65-25(2)
- 248 Subsection 70-30(1) (example)
- 249 Subsection 70-30(1) (example)
- 250 Subsection 70-65(3)
- 251 Section 70-110 (example 2)
- 252 Paragraph 86-85(b)
- 253 Section 86-85
- 254 Paragraph 86-85(c)
- 255 At the end of section 100-15
- 256 Section 104-5 (table item K1)
- 257 Section 104-5 (at the end of the table)
- 258 Section 104-205
- 259 At the end of Division 104
- 260 At the end of section 106-5
- 261 Subsection 108-55(1)
- 262 Section 108-60
- 263 Subsection 108-70(1)
- 264 Subsection 108-70(1) (example)
- 265 Paragraph 108-70(5)(d)
- 266 Paragraph 108-75(1)(d)
- 267 Subsection 108-75(2) (table item 4)
- 268 Subsection 109-5(2) (table item K1)
- 269 Section 110-10 (at the end of the table)
- 270 Subsection 110-45(2)
- 271 Subsection 110-45(5)
- 272 Subsection 110-50(5)
- 273 Subparagraph 110-55(3)(a)(ii)
- 274 Subparagraphs 110-55(3)(b)(i) and (ii)
- 275 Subsection 110-55(5)
- 276 Subsection 110-55(6A)
- 277 Subparagraphs 110-60(1)(b)(i) and (ii)
- 278 Subsection 110-60(3)
- 279 Subsection 110-60(4A)
- 280 Section 112-45 (table item K1)
- 281 Section 112-115 (table item 13)
- 282 Paragraph 115-25(3)(i)
- 283 Paragraph 116-20(3)(b)
- 284 Subsection 116-20(4)
- 285 Section 116-25 (table item K1)
- 286 Section 116-25 (at the end of the table)
- 287 Subsection 116-30(4) (table item K1)
- 288 Subsection 116-85(1) (table item 2)
- 289 Subsection 118-10(1)
- 290 Subsection 118-10(3)
- 291 At the end of subsection 118-10(1)
- 292 Section 118-24
- 293 Section 118-45
- 294 Subsection 122-25(3)
- 295 Paragraph 124-75(2)(a)
- 296 At the end of subsection 124-75(5)
- 297 Subsection 124-80(2)
- 298 Subsection 124-85(2) (example)
- 299 Subdivision 124K (heading)
- 300 Section 124-655
- 301 Paragraph 124-660(a)
- 302 Paragraph 132-10(2)(b)
- 303 Section 136-10 (table item K1)
- 304 Section 136-10 (at the end of the table)
- 305 Section 138-5
- 306 Section 138-5 (note 1)
- 307 Subdivision 138-B (heading)
- 308 Paragraph 138-85(1)(b)
- 309 Subsection 138-100(1) (example 1)
- 310 Section 138-110
- 311 Section 138-360
- 312 Subsection 138-365(3)
- 313 Section 138-370
- 314 Subsection 152-10(1)
- 315 Paragraphs 165-55(2)(a), (b) and (c)
- 316 Subsection 165-115F(6)
- 317 Subsection 165-115R(6) (note)
- 318 Subsection 165-115S(6) (note)
- 319 Subsection 165-115V(7)
- 320 Subsection 170-210(3B) (note)
- 321 Subsection 170-215(4A) (note)
- 322 Subsection 170-220(3B) (note)
- 323 Subsection 170-225(4A) (note)
- 324 Paragraph 320-255(2)(a)
- 325 Subsection 320-255(5)
- 326 Subsection 320-255(6)
- 327 Subsection 320-255(6)
- 328 Subsection 320-255(7)
- 329 Subsection 320-255(8)
- 330 Subsection 320-255(8)
- 331 Division 330
- 332 Division 373
- 333 Division 380
- 334 Section 385-5 (table item 3)
- 335 Division 387
- 336 Division 388
- 337 Paragraph 396-45(4)(a)
- 338 Paragraph 396-45(4)(c)
- 339 Division 400
- 340 Paragraph 900-30(7)(a)
- 341 Subsection 900-115(1)
- 342 Section 900-120
- 343 Subsection 900-125(3)
- 344 Subsection 900-125(4)
- 345 Paragraph 900-125(4)(b)
- 346 Subsection 900-220(3)
- 347 Section 960-265 (table item 1)
- 348 Subsection 960-280(2)
- 349 Subsection 995-1(1) (definition of abnormal income )
- 350 Subsection 995-1(1) (definition of acquisition time )
- 351 Subsection 995-1(1) (definition of acquisition year )
- 352 Subsection 995-1(1)
- 353 Subsection 995-1(1) (definition of allowable capital expenditure )
- 354 Subsection 995-1(1) (definition of amount arising )
- 355 Subsection 995-1(1) (definition of ancillary activities )
- 356 Subsection 995-1(1)
- 357 Subsection 995-1(1) (definition of approved management plan )
- 358 Subsection 995-1(1) (definition of available assessable income)
- 359 Subsection 995-1(1) (definition of balancing adjustment event )
- 360 Subsection 995-1(1) (definition of capital allowance )
- 361 Subsection 995-1(1) (definition of cash bidding exploration or prospecting authority )
- 362 Subsection 995-1(1) (definition of car depreciation limit )
- 363 Subsection 995-1(1)
- 364 Subsection 995-1(1) (definition of closing balance )
- 365 Subsection 995-1(1)
- 366 Subsection 995-1(1) (definition of commercial horticulture )
- 367 Subsection 995-1(1) (definition of concentration )
- 368 Subsection 995-1(1) (definition of connecting power to land or upgrading the connection )
- 369 Subsection 995-1(1) (paragraph (a) of the definition of cost )
- 370 Subsection 995-1(1)
- 371 Subsection 995-1(1)
- 372 Subsection 995-1(1)
- 373 Subsection 995-1(1) (definition of diminishing value method )
- 374 Subsection 995-1(1) (definition of diminishing value rate )
- 375 Subsection 995-1(1) (definition of effective life )
- 376 Subsection 995-1(1) (definition of eligible building site )
- 377 Subsection 995-1(1) (definition of eligible mining operations )
- 378 Subsection 995-1(1) (definition of eligible mining or quarrying operations )
- 379 Subsection 995-1(1) (definition of eligible quarrying operations )
- 380 Subsection 995-1(1) (definition of entitlement to an eligible cash bidding amount )
- 381 Subsection 995-1(1) (definition of environmental protection activities )
- 382 Subsection 995-1(1) (definition of excess deduction rules )
- 383 Subsection 995-1(1) (definition of expenditure )
- 384 Subsection 995-1(1) (definition of expenditure on software )
- 385 Subsection 995-1(1) (definition of exploration or prospecting )
- 386 Subsection 995-1(1) (definition of exploration or prospecting authority )
- 387 Subsection 995-1(1) (definition of exploration or prospecting cash bidding payment )
- 388 Subsection 995-1(1) (definition of forestry road )
- 389 Subsection 995-1(1) (definition of genuine prospector )
- 390 Subsection 995-1(1) (definition of hold )
- 391 Subsection 995-1(1) (definition of horticultural plant )
- 392 Subsection 995-1(1) (definition of horticulture )
- 393 Subsection 995-1(1) (definition of horticulture business )
- 394 Subsection 995-1(1)
- 395 Subsection 995-1(1) (definition of instalment of petroleum resource rent tax )
- 396 Subsection 995-1(1) (definition of intellectual property )
- 397 Subsection 995-1(1) (definition of IRU )
- 398 Subsection 995-1(1) (definition of landcare operation )
- 399 Subsection 995-1(1) (definition of low-cost plant )
- 400 Subsection 995-1(1)
- 401 Subsection 995-1(1)
- 402 Subsection 995-1(1) (definition of low-value pool )
- 403 Subsection 995-1(1) (definition of metering point )
- 404 Subsection 995-1(1) (definition of method of depreciation )
- 405 Subsection 995-1(1) (definition of minerals )
- 406 Subsection 995-1(1)
- 407 Subsection 995-1(1) (definition of mining authority )
- 408 Subsection 995-1(1) (definition of mining cash bidding payment )
- 409 Subsection 995-1(1)
- 410 Subsection 995-1(1)
- 411 Subsection 995-1(1)
- 412 Subsection 995-1(1) (definition of mining or quarrying transport )
- 413 Subsection 995-1(1) (definition of mining, quarrying or prospecting information )
- 414 Subsection 995-1(1) (definition of mining, quarrying or prospecting right )
- 415 Subsection 995-1(1)
- 416 Subsection 995-1(1) (definition of new spectrum licence )
- 417 Subsection 995-1(1)
- 418 Subsection 995-1(1) (definition of notional depreciation amount )
- 419 Subsection 995-1(1) (definition of notional income )
- 420 Subsection 995-1(1) (definition of notional undeducted cost )
- 421 Subsection 995-1(1) (definition of notional written down value )
- 422 Subsection 995-1(1) (definition of old spectrum licence )
- 423 Subsection 995-1(1)
- 424 Subsection 995-1(1) (definition of opening balance )
- 425 Subsection 995-1(1) (definition of partial realisation )
- 426 Subsection 995-1(1) (definition of petroleum )
- 427 Subsection 995-1(1) (definition of petroleum mining )
- 428 Subsection 995-1(1) (definition of petroleum resource rent tax )
- 429 Subsection 995-1(1) (definition of plant )
- 430 Subsection 995-1(1) (definition of plant lease )
- 431 Subsection 995-1(1) (definition of plant lessee )
- 432 Subsection 995-1(1) (definition of pool )
- 433 Subsection 995-1(1) (definition of pool closing balance )
- 434 Subsection 995-1(1) (definition of pre-existing audited book value )
- 435 Subsection 995-1(1) (definition of pre-mining condition )
- 436 Subsection 995-1(1) (definition of prime cost method )
- 437 Subsection 995-1(1) (definition of prime cost rate )
- 438 Subsection 995-1(1)
- 439 Subsection 995-1(1) (definition of processed materials )
- 440 Subsection 995-1(1)
- 441 Subsection 995-1(1)
- 442 Subsection 995-1(1)
- 443 Subsection 995-1(1) (definition of purpose of producing assessable income , notes 1 and 2)
- 444 Subsection 995-1(1) (definition of qualifying interest )
- 445 Subsection 995-1(1) (definition of qualifying purpose )
- 446 Subsection 995-1(1) (definition of quarry materials )
- 447 Subsection 995-1(1) (definition of quasi-owner )
- 448 Subsection 995-1(1) (definition of rehabilitation )
- 449 Subsection 995-1(1)
- 450 Subsection 995-1(1) (definition of related )
- 451 Subsection 995-1(1) (definition of replace )
- 452 Subsection 995-1(1) (definition of retention authority )
- 453 Subsection 995-1(1) (definition of roll-over event )
- 454 Subsection 995-1(1) (definition of short-term hire agreement)
- 455 Subsection 995-1(1) (definition of software )
- 456 Subsection 995-1(1) (definition of software pool )
- 457 Subsection 995-1(1)
- 458 Subsection 995-1(1)
- 459 Subsection 995-1(1) (definition of tax exempt vendor )
- 460 Subsection 995-1(1) (definition of termination value )
- 461 Subsection 995-1(1) (definition of test time )
- 462 Subsection 995-1(1) (definition of timber mill building )
- 463 Subsection 995-1(1) (definition of timber operation )
- 464 Subsection 995-1(1) (definition of transition entity )
- 465 Subsection 995-1(1) (definition of transition time )
- 466 Subsection 995-1(1) (definition of transition year )
- 467 Subsection 995-1(1) (definition of transport capital expenditure )
- 468 Subsection 995-1(1) (definition of transport facility )
- 469 Subsection 995-1(1) (definition of treatment )
- 470 Subsection 995-1(1) (definition of undeducted cost )
- 471 Subsection 995-1(1) (definition of undeducted pre-existing audited book value )
- 472 Subsection 995-1(1) (definition of unrecouped expenditure )
- 473 Subsection 995-1(1) (definition of water facility )
- 474 Subsection 995-1(1) (definition of written down value )
- 475 Subsection 995-1(1) (definition of years remaining )
- 476 Subsection 995-1(1) (definition of your earning activity )
- Income Tax Rates Act 1986
- 477 Subsection 3(1) (definition of reduced notional income )
- 478 Subsection 12(5)
- 479 Schedule 9
- Social Security Act 1991
- 480 After paragraph 1075(1)(b)
- 481 After subparagraph 1185K(3)(d)(ii)
- 482 After paragraph 1208B(1)(b)
- 483 After paragraph 1209C(1)(b)
- Veterans' Entitlements Act 1986
- 484 After paragraph 46C(1)(b)
- 485 After subparagraph 49J(3)(f)(ii)
- 486 After paragraph 52ZZO(1)(b)
- 487 After paragraph 52ZZZO(1)(b)
- 488 Application
- Schedule 3 Taxation Laws Amendment Act (No. 1) 2001
- Taxation Laws Amendment Act (No. 1) 2001
- 1 Subsection 240-3(4)
- 2 Subsection 240-7(2)
- 3 Subsection 240-90(4)
- 4 Subsection 240-90(5)
- 5 Subsection 243-35(3)
- 6 Application
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