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New Business Tax System (Debt and Equity) Act 2001 (163 of 2001)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 Debt and equity interests
- Part 1 Amendment of the Income Tax Assessment Act 1997
- Income Tax Assessment Act 1997
- 1 Section 12-5 (after table item headed 'death of timber owner')
- 2 Section 12-5 (table item headed 'dividends')
- 3 After section 25-80
- 4 After section 26-25
- 5 Paragraph 104-25(1)(f)
- 6 Subsection 104-25(5) (note 1)
- 7 Paragraph 104-35(5)(c)
- 8 Paragraph 104-35(5)(e)
- 9 Paragraph 104-155(5)(c)
- 10 Paragraph 104-155(5)(e)
- 11 Section 109-10 (table item 2)
- 12 Section 109-55 (table item 11)
- 13 Section 112-70
- 14 Subsection 114-15(4)
- 15 Subsection 114-15(6) (heading)
- 16 Subsection 114-15(6)
- 17 Subsection 114-15(6) (note)
- 18 Paragraph 130-40(3)(a)
- 19 Paragraph 130-40(3)(b)
- 20 Subsection 130-40(4)
- 21 Subsection 130-40(6) (table)
- 22 Subsection 130-40(6)
- 23 After subsection 130-40(6)
- 24 Subsection 130-45(1)
- 25 Subdivision 130-C (heading)
- 26 Subsection 130-60(1)
- 27 Subsection 130-60(1) (table)
- 28 Subsection 130-60(1)
- 29 After subsection 130-60(1)
- 30 Subsection 130-60(2)
- 31 Subsection 130-60(3)
- 32 Subsection 130-60(3) (note 1)
- 33 Part 3-5 (link note after the heading)
- 34 After Division 960
- Part 2 Amendment of the Income Tax Assessment Act 1936
- Income Tax Assessment Act 1936
- 35 Subsection 6(1)
- 36 Subsection 6(1)
- 37 Subsection 6(1)
- 38 Subsection 6(1) (paragraph (b) of the definition of income from personal exertion)
- 39 Subsection 6(1)
- 40 Subsection 6(1)
- 41 Subsection 6(1)
- 42 Subsection 6(1)
- 43 Subsection 6(1)
- 44 Subsection 6(1)
- 45 Subsection 6(1) (definition of paid )
- 46 Subsection 6(1)
- 46A Subsection 6(1)
- 47 After subsection 6AB(5A)
- 48 At the end of section 6AC
- 49 At the end of section 6B
- 50 At the end of section 6BA
- 51 Subparagraph 23(jb)(ii)
- 52 Subparagraph 26(e)(iii)
- 53 At the end of section 26A
- 54 Subsection 27A(1) (subparagraph (a)(v) of the definition of eligible termination payment )
- 55 Subsection 27A(5)
- 56 After section 43A
- 57 Subsection 44(1)
- 58 After subsection 45A(3)
- 59 After subsection 45B(4)
- 60 After subsection 45C(4)
- 61 Subsection 45Z(1A)
- 62 Subsection 46(1) (definition of dividend )
- 63 Subsection 46A(1) (definition of dividend )
- 64 Section 46D
- 65 At the end of section 50
- 66 At the end of section 52A
- 67 Before section 82L
- 68 Subsection 82L(1)
- 69 Subsection 82L(1)
- 70 Subsection 96C(5) (at the end of the definition of net income )
- 71 After subsection 96C(5)
- 72 At the end of section 102AAW
- 73 Subsection 102L(2)
- 74 At the end of subsection 102L(2)
- 75 At the end of section 102L
- 76 Subsection 102T(2)
- 77 At the end of subsection 102T(2)
- 78 At the end of section 102T
- 79 Before section 103
- 80 At the end of section 109B
- 81 After Subdivision A of Division 7A of Part III
- 82 Before section 128A
- 83 Subsection 128A(1) (definition of dividend )
- 84 Subsection 128A(1AB) (definition of interest )
- 85 After subsection 128B(2C)
- 86 Before paragraph 128B(3)(a)
- 87 Before Subdivision A of Division 16K of Part III
- 88 Subsection 159GZZZP(1)
- 89 Paragraph 159GZZZP(1)(b)
- 90 Before section 160AE
- 91 Before paragraph 160AE(3)(d)
- 92 Paragraph 160AE(4)(b)
- 93 Before Division 1 of Part IIIAA
- 94 Section 160APA (after paragraph (a) of the definition of frankable dividend )
- 96 Section 160APA (paragraph (f) of the definition of frankable dividend )
- 97 Section 160APA (after paragraph (g) of the definition of frankable dividend )
- 98 After section 160APA
- 99 Subsection 160APHBC(6)
- 100 At the end of subsection 160APHBH(1)
- 101 After subsection 160AQCBA(3)
- 102 After Subdivision C of Division 7A of Part IIIAA
- 103 After subsection 177E(2)
- 104 After subsection 177EA(11)
- 105 After paragraph 177EA(19)(d)
- 106 Before subsection 202D(1)
- 107 Before Subdivision A of Division 3B of Part VI
- 108 After section 221YJ
- 109 At the end of section 255
- 110 At the end of section 273
- 111 After section 389
- 112 Section 398A
- 113 Before section 558
- 114 Subsection 245-25(4) in Schedule 2C
- 115 Subsection 272-50(1) in Schedule 2F
- 116 At the end of section 272-50 in Schedule 2F
- Part 3 Amendment of the Taxation Administration Act 1953
- Taxation Administration Act 1953
- 117 At the end of Subdivision 12-A of Schedule 1
- Part 4 Application of amendments
- 118 Application of amendments
- Schedule 2 Dictionary amendments
- Income Tax Assessment Act 1997
- 1 Subsection 995-1(1)
- 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)
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