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New Business Tax System (Thin Capitalisation) Act 2001 (162 of 2001)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 Thin capitalisation rules
- Part 1 New thin capitalisation rules
- Income Tax Assessment Act 1997
- 1 Chapter 4
- Part 2 Consequential and other amendments
- Income Tax Assessment Act 1936
- 2 After subsection 128F(1)
- 3 Subsection 128F(9) (definition of associate )
- 4 Divisions 16F and 16G of Part III
- 4A Subsection 160AE(1)
- 4B Subsection 160AE(1)
- 4C Subsection 160AF(8) (paragraph (a) of the definition of net foreign income)
- 4D Subsection 160AF(8) (paragraph (c) of the definition of net foreign income)
- 4E Subsection 160AF(8)
- 5 Subsection 160AFD(9) (definition of foreign income deduction )
- 6 Paragraph 160ZZW(1)(a)
- 7 Section 160ZZZB
- 8 Section 160ZZZD
- 9 Subsection 160ZZZJ(2)
- 10 After subsection 262A(2)
- 11 At the end of subsection 262A(3)
- 12 Paragraph 389(a)
- 13 At the end of section 389
- Income Tax Assessment Act 1997
- 14 Section 12-5 (table item headed 'interest')
- 15 Section 12-5 (after table item headed 'theft')
- 16 After section 25-85
- 17 Subsection 995-1(1) (definition of accounting standards )
- 18 Subsection 995-1(1) (paragraph (a) of the definition of financial entity )
- 19 Subsection 995-1(1) (paragraph (c) of the definition of financial entity )
- Income Tax (Transitional Provisions) Act 1997
- 20 At the end of Division 25
- 21 Section 405-1 (link note)
- 22 After Division 405
- Part 3 Application provisions
- 23 Application - section 128F of the Income Tax Assessment Act 1936
- 23A Application - section 160AF of the Income Tax Assessment Act 1936
- 24 Application - section 160AFD of the Income Tax Assessment Act 1936
- 25 Application - section 160ZZZJ and related provisions of the Income Tax Assessment Act 1936
- 26 Application - section 262A of the Income Tax Assessment Act 1936
- Schedule 2 Dictionary amendments
- Income Tax Assessment Act 1997
- 1 Section 960-100
- 2 Subsection 995-1(1)
- 3 Subsection 995-1(1)
- 4 Subsection 995-1(1)
- 5 Subsection 995-1(1)
- 6 Subsection 995-1(1)
- 7 Subsection 995-1(1)
- 8 Subsection 995-1(1)
- 9 Subsection 995-1(1)
- 10 Subsection 995-1(1)
- 11 Subsection 995-1(1)
- 12 Subsection 995-1(1)
- 13 Subsection 995-1(1)
- 14 Subsection 995-1(1)
- 15 Subsection 995-1(1)
- 16 Subsection 995-1(1)
- 17 Subsection 995-1(1)
- 18 Subsection 995-1(1)
- 19 Subsection 995-1(1)
- 20 Subsection 995-1(1)
- 21 Subsection 995-1(1)
- 22 Subsection 995-1(1)
- 23 Subsection 995-1(1)
- 24 Subsection 995-1(1)
- 25 Subsection 995-1(1)
- 26 Subsection 995-1(1)
- 27 Subsection 995-1(1)
- 28 Subsection 995-1(1)
- 29 Subsection 995-1(1)
- 30 Subsection 995-1(1)
- 31 Subsection 995-1(1)
- 32 Subsection 995-1(1)
- 33 Subsection 995-1(1)
- 34 Subsection 995-1(1)
- 35 Subsection 995-1(1)
- 36 Subsection 995-1(1)
- 37 Subsection 995-1(1)
- 38 Subsection 995-1(1)
- 39 Subsection 995-1(1)
- 40 Subsection 995-1(1)
- 41 Subsection 995-1(1)
- 42 Subsection 995-1(1)
- 43 Subsection 995-1(1)
- 44 Subsection 995-1(1)
- 45 Subsection 995-1(1)
- 46 Subsection 995-1(1)
- 47 Subsection 995-1(1)
- 48 Subsection 995-1(1)
- 49 Subsection 995-1(1)
- 50 Subsection 995-1(1)
- 51 Subsection 995-1(1)
- 52 Subsection 995-1(1)
- 53 Subsection 995-1(1)
- 54 Subsection 995-1(1)
- 55 Subsection 995-1(1)
- 56 Subsection 995-1(1)
- 56A Subsection 995-1(1)
- 56B Subsection 995-1(1)
- 57 Subsection 995-1(1)
- 58 Subsection 995-1(1)
- 59 Subsection 995-1(1)
- 60 Subsection 995-1(1)
- 61 Subsection 995-1(1)
- 62 Subsection 995-1(1)
- 62A Subsection 995-1(1)
- 63 Subsection 995-1(1)
- 64 Subsection 995-1(1)
- 65 Subsection 995-1(1)
- 66 Subsection 995-1(1)
- 67 Subsection 995-1(1)
- 68 Subsection 995-1(1)
- 69 Subsection 995-1(1)
- 69A Subsection 995-1(1)
- 70 Subsection 995-1(1)
- 71 Subsection 995-1(1)
- 72 Subsection 995-1(1)
- 73 Subsection 995-1(1)
- 74 Subsection 995-1(1)
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