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Taxation Laws Amendment (Research and Development) Act 2001 (170 of 2001)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 Streamlining amendments
- Part 1 Objects provisions
- Income Tax Assessment Act 1936
- 1 Before subsection 73B(1AA)
- Industry Research and Development Act 1986
- 2 Before section 39A
- Part 1A Report on access to tax offset
- Industry Research and Development Act 1986
- 2A After paragraph 46(2)(c)
- 2B Application
- Part 3 Research and development plans
- Income Tax Assessment Act 1936
- 5 After subsection 73B(2B)
- 6 Application
- Industry Research and Development Act 1986
- 7 After section 39K
- Schedule 2 Plant etc.
- Part 1 Retrospective change to qualifying plant expenditure
- Income Tax Assessment Act 1936
- 1 Subsection 73B(1) (at the end of the definition of plant expenditure )
- 2 Application
- Part 2 Retrospective exemption of pilot plant from CGT provisions
- Income Tax (Transitional Provisions) Act 1997
- 3 After section 118-10
- Part 3 Effective life basis for deduction
- Division 1 Amendments commencing at 12 pm on 29 January 2001
- Income Tax Assessment Act 1936
- 4 Subsection 73B(1) (at the end of paragraph (b) of the definition of aggregate research and development amount )
- 5 Subsection 73B(1) (at the end of paragraph (ba) of the definition of aggregate research and development amount )
- 6 Subsection 73B(1) (after paragraph (ba) of the definition of aggregate research and development amount )
- 7 Subsection 73B(1)
- 8 Subsection 73B(1) (definition of research and development expenditure )
- 9 After subsection 73B(15)
- 10 After subsection 73B(15AA)
- 11 After section 73B
- 12 Sub-subparagraph 73C(6)(b)(iv)(C)
- 13 Subparagraphs 73C(7)(c)(ii) and (iv)
- 14 Subsection 73C(9)
- 15 Subsection 73C(9)
- 16 Subsection 73C(10)
- 17 Subsection 73CA(2)
- 18 Subsection 73CB(5)
- 19 After section 73E
- 20 Subsection 82AM(2)
- 21 Subsection 170(10A)
- 22 Subsection 632(2)
- 23 Subsection 642(2)
- 24 Subsection 245-140(1) of Schedule 2C (table, column 2)
- 25 Subsection 57-85(3) of Schedule 2D (table item 13)
- 26 Subsection 57-110(2) of Schedule 2D (table item 7, column 3)
- 27 Subsection 57-110(2) of Schedule 2D (table item 7, column 4)
- Income Tax Assessment Act 1997
- 28 Section 10-5 (table item headed 'research & development')
- 29 Section 10-5 (table item headed 'research & development')
- 30 Section 10-5 (table item headed 'research & development')
- 31 Section 20-5 (table item 5)
- 32 Subsection 20-30(2) (table item 2.8)
- 33 At the end of section 42-25
- 34 Subsection 42-45(2)
- 35 Section 42-65 (table item 9)
- 36 Paragraph 42-85(2)(a)
- 37 At the end of paragraph 42-85(2)(a)
- 38 At the end of section 42-100
- 39 After section 42-220
- 40 At the end of section 42-365
- 41 At the end of section 42-455
- 42 Paragraph 43-70(2)(g)
- 43 Subsection 108-55(1) (table item 3)
- 44 Subsections 118-35(1), (2) and (3)
- Industry Research and Development Act 1986
- 45 Subparagraph 39EB(3)(c)(ii)
- 46 Subsection 39EC(1)
- 47 Subparagraph 39EC(2)(d)(iii)
- 48 Paragraphs 39EE(1)(c) and (2)(b) and 39EF(2)(b)
- 49 Subsection 39HH(2) (note)
- 50 Paragraph 39N(3)(b)
- 51 Application
- Division 2 Amendments commencing immediately after the New Business Tax System (Capital Allowances) Act 2001
- Income Tax Assessment Act 1936
- 52 Subsection 73B(1) (after paragraph (ba) of the definition of aggregate research and development amount )
- 53 Subsection 73B(1) (paragraph (b) of the definition of excluded plant expenditure )
- 54 After section 73B
- 55 Sub-subparagraph 73C(6)(b)(iv)(C)
- 56 Subparagraphs 73C(7)(c)(ii) and (iv)
- 57 Subsection 73C(9)
- 58 Subsection 73C(10)
- 59 Subsection 73CA(2)
- 60 Subsection 73CB(5)
- 61 After section 73E
- 62 Subsection 82AM(2)
- 63 Subsection 170(10A)
- 64 Subsection 632(2)
- 65 Subsection 642(2)
- 66 Subsection 57-85(3) of Schedule 2D (table item 13)
- 67 Subsection 57-110(2) of Schedule 2D (table item 7)
- 68 Subsection 57-110(2) of Schedule 2D (table item 7)
- Income Tax Assessment Act 1997
- 69 Section 10-5 (table item headed 'research & development')
- 70 Section 10-5 (table item headed 'research & development')
- 71 Section 10-5 (table item headed 'research & development')
- 72 Section 20-5 (table item 5)
- 73 Subsection 20-30(2) (table item 2.8)
- 74 Subsection 40-45(1)
- 75 At the end of section 40-65
- 76 At the end of section 40-95
- 77 Paragraph 40-215(2)(a)
- 78 At the end of paragraph 40-215(2)(a)
- 79 After section 40-290
- 80 At the end of section 40-425
- 81 Paragraph 43-70(2)(g)
- 81A After subsection 104-235(1)
- 81B Paragraph 104-235(4)(a)
- 81C Subsection 104-240(1)
- 81D Subsection 104-240(1) (definition of sum of reductions)
- 81E Subsection 104-240(1) (definition of total decline)
- 81D Subsection 104-240(2)
- 82 Subsection 108-55(1) (table item 3)
- 82A Subsection 118-24(1)
- 82B Paragraphs 118-24(1)(a), (b) and (c)
- 83 Subsections 118-35(1), (2) and (3)
- 84 At the end of section 328-175
- Industry Research and Development Act 1986
- 85 Subparagraph 39EB(3)(c)(ii)
- 86 Subsection 39EC(1)
- 87 Subparagraph 39EC(2)(d)(iii)
- 88 Paragraphs 39EE(1)(c) and (2)(b) and 39EF(2)(b)
- 89 Subsection 39HH(2) (note)
- 90 Subparagraph 39M(1)(a)(ii)
- 91 Paragraph 39N(3)(b)
- 92 Application
- Schedule 3 Refundable tax offset
- Income Tax Assessment Act 1936
- 1 Subsection 73B(1) (definition of advance R and D expenditure )
- 2 After subsection 73B(14)
- 3 Subparagraph 73C(7)(c)(ii)
- 4 At the end of paragraph 73F(2)(b)
- 5 After section 73G
- 6 After subsection 82AM(2)
- 7 Subsection 82KZL(1)
- 8 At the end of section 82KZL
- 9 After subsection 632(2)
- 10 After subsection 642(2)
- Income Tax Assessment Act 1997
- 11 Section 13-1 (after table item headed 'rebatable ETP annuity')
- 12 Paragraph 43-70(2)(g)
- 13 At the end of section 67-25
- Taxation (Interest on Overpayments and Early Payments) Act 1983
- 14 Subsection 3(1) (at the end of the definition of income tax crediting amount )
- 15 Subparagraph 8E(1)(d)(i)
- 16 At the end of subsection 8E(1)
- 17 Subparagraph 8G(1)(d)(i)
- 18 At the end of subsection 8G(1)
- 19 Application
- Schedule 4 Incremental tax incentive
- Income Tax Assessment Act 1936
- 1 At the end of paragraph 73C(2)(b)
- 2 Paragraph 73(3)(b)
- 3 Sub-subparagraph 73C(7)(c)(i)(A)
- 4 Subparagraph 73C(7)(c)(ii)
- 5 Before section 74
- 6 Paragraph 82KZM(1)(c)
- 7 Paragraph 82KZMA(1)(a)
- 8 Paragraph 82KZME(1)(a)
- 9 Paragraph 82KZMF(2)(a)
- 10 Subsection 170(10A)
- 11 Application
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