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Taxation Laws Amendment Act (No. 4) 2002 (53 of 2002)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- 4 Amendment of assessments
- Schedule 1 Thin capitalisation
- Part 1 Amendments
- Income Tax Assessment Act 1997
- 1 Section 820-10 (after table item 5)
- 2 Section 820-10 (after table item 8)
- 3 After section 820-30
- 4 Section 820-37 (definition of average Australian assets )
- 5 Section 820-37 (definition of average total assets )
- 6 At the end of section 820-37
- 7 Subsection 820-85(3) (step 2 of the method statement)
- 8 Subsection 820-85(3) (step 5 of the method statement)
- 9 Section 820-95 (step 2 of the method statement)
- 10 Section 820-95 (step 3 of the method statement)
- 11 Subsection 820-100(2) (step 2 of the method statement)
- 12 Subsection 820-100(2) (step 3 of the method statement)
- 13 Subsection 820-100(3) (step 2 of the method statement)
- 14 Subsection 820-100(3) (step 9 of the method statement)
- 15 Section 820-115 (definition of average debt )
- 16 Subsection 820-120(2) (step 2 of the method statement)
- 17 Subsection 820-120(2) (step 5 of the method statement)
- 18 Subsection 820-120(4) (definition of average debt in table item 4)
- 19 Subsection 820-185(3) (step 4 of the method statement)
- 20 Section 820-220 (definition of average debt )
- 21 Subsection 820-225(2) (step 4 of the method statement)
- 22 Subsection 820-225(3) (definition of average debt in table item 4)
- 23 Subsection 820-815(2)
- 24 Subsection 820-820(3)
- 25 After subsection 820-820(3)
- 26 Subsection 820-825(2)
- 27 After subsection 820-825(2)
- 28 After section 820-875
- 29 Section 820-910
- 30 Section 820-915
- 31 Subsection 820-920(1)
- 32 Subsection 820-920(2)
- 33 Subsection 820-920(2) (step 1 of the method statement)
- 34 Subsection 820-920(3) (method statement)
- 35 Subsection 820-920(4) (steps 3 and 4 of the method statement)
- 36 At the end of section 820-920
- 37 After section 820-942
- 38 At the end of section 820-980 (before the note)
- 39 Section 995-1 (definition of controlled foreign entity debt )
- 40 Section 995-1 (definition of controlled foreign entity equity )
- 41 Section 995-1
- 42 Section 995-1 (subparagraph (c)(i) of the definition of financial entity )
- Income Tax Assessment Act 1936
- 43 Subsection 160AF(8) (paragraph (c) of the definition of net foreign income )
- 44 Paragraph 262A(3)(d)
- Income Tax (Transitional Provisions) Act 1997
- 45 At the end of subsection 820-40(1)
- Part 2 Application of amendments
- 46 Application - amendments of the Income Tax Assessment Act 1997 and the Income Tax (Transitional Provisions) Act 1997
- 47 Application - amendment of section 160AF of the Income Tax Assessment Act 1936
- 48 Application - amendment of section 262A of the Income Tax Assessment Act 1936
- Schedule 2 Trust to company roll-over
- Part 1 Roll-over
- Income Tax Assessment Act 1997
- 1 At the end of Division 124
- Part 2 Consequential amendments
- Income Tax Assessment Act 1997
- 2 At the end of section 102-20
- 3 Section 104-5 (after table item J3)
- 4 At the end of Subdivision 104-J
- 5 Section 109-55 (table item 8)
- 6 Section 112-45 (after table item G3)
- 7 Section 112-115 (after table item 14A)
- 8 Section 112-140
- 9 Section 112-150 (after table item 4)
- 10 Subsection 124-5(1)
- 11 At the end of section 124-10
- 12 At the end of section 124-15
- 13 Subsection 134-1(4)
- 14 Section 136-10 (after table item J3)
- 15 Subsection 995-1(1)
- Part 3 Transitional
- 16 Transitional
- Part 4 Application of amendments
- 17 Application of amendments
- Schedule 4 Effective life of depreciating assets
- Part 1 Amendments
- Income Tax Assessment Act 1997
- 1 At the end of subsection 40-95(1)
- 2 After subsection 40-95(4)
- 3 After subsection 40-95(5)
- 4 Paragraph 40-95(6)(a)
- 5 After section 40-100
- 6 Subparagraph 40-110(2)(a)(ii)
- 7 Subparagraph 40-110(2)(a)(iii)
- 8 Paragraph 40-110(3)(a)
- 9 At the end of subsection 40-140(1)
- 10 After subsection 58-75(5)
- 11 At the end of subsection 58-80(6)
- 12 At the end of section 58-90
- 13 Subsection 995-1(1)
- 14 Subsection 995-1(1) (definition of effective life )
- Part 2 Application of amendments
- 15 Application
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