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New Business Tax System (Consolidation) Act (No. 1) 2002 (68 of 2002)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- 4 Amendment of income tax assessments
- Schedule 1 Main consolidation provisions
- Income Tax Assessment Act 1997
- 1 Section 405-50 (link note)
- 2 After Part 3-45
- Schedule 2 Transitional provisions relating to main consolidation provisions
- Income Tax (Transitional Provisions) Act 1997
- 1 Section 405-1 (link note)
- 2 After Part 3-45
- Schedule 3 Consequential amendments relating to main consolidation provisions
- Part 1 General
- Income Tax Assessment Act 1997
- 1 Subsection 4-15(2) (after table item 1A)
- 2 Application
- Part 2 Head company terminology
- Income Tax Assessment Act 1997
- 3 Section 166-220
- 4 Subsections 166-225(1) and (2)
- 5 Paragraphs 166-225(2)(a), (b) and (c)
- 6 Subsection 166-230(1) (heading)
- 7 Subsection 166-230(1)
- 8 Paragraph 166-230(1)(a)
- 9 Subparagraphs 166-230(1)(b)(i) and (ii)
- 10 Subsections 166-230(2) and (3)
- 11 Paragraph 166-230(3)(a)
- 12 Subparagraphs 166-230(3)(b)(i) and (ii)
- 13 Subsections 166-235(1) and (2)
- 14 Section 166-250
- 15 Paragraphs 166-250(a) and (b)
- 16 Section 166-255
- Part 3 Limiting access to group concessions
- Division 1 CGT roll-overs
- Income Tax Assessment Act 1997
- 17 Subsection 104-175(6)
- 18 After section 104-180
- 19 Application of amendments of Subdivision 104-J
- 20 Section 126-40
- 21 Subsection 126-50(5) (table)
- 22 At the end of section 126-50
- 23 Application of amendments of Subdivision 126-B
- Division 2 Loss transfers
- Income Tax Assessment Act 1997
- 24 Division 170 (heading)
- 25 Subdivision 170-A (heading)
- 26 Section 170-1
- 27 After subsection 170-5(2)
- 28 At the end of section 170-30
- 29 Subdivision 170-B (heading)
- 30 Section 170-101
- 31 After subsection 170-105(2)
- 32 At the end of section 170-130
- 33 Section 195-10
- 34 Paragraph 195-15(5)(b)
- 35 Section 195-30
- 36 Paragraph 195-35(5)(b)
- 37 Basic rule about application of amendments of Division 170
- 38 Different application for members of certain groups
- 39 Transfer for final income year before amendments apply
- Part 4 Anti-avoidance provision for franking credit trading
- Income Tax Assessment Act 1936
- 40 After section 177EA
- Schedule 4 Amendments about Pay as you go (PAYG) instalments
- Part 1 The amendments
- Taxation Administration Act 1953
- 1 At the end of Division 45 in Schedule 1
- Part 2 Consequential amendments
- Taxation Administration Act 1953
- 2 Subsection 8AAB(5) (after table item 17H)
- 3 Subsection 45-15(2) in Schedule 1 (at the end of note 1)
- 4 At the end of section 45-30 in Schedule 1 (after the note)
- 5 Subsection 45-61(2) in Schedule 1 (note)
- 6 At the end of subsection 45-61(2) in Schedule 1 (after the note)
- 7 Subsection 45-120(1) in Schedule 1 (after note 1)
- 8 At the end of subsection 45-140(1) in Schedule 1
- 9 After subsection 45-230(2) in Schedule 1
- 10 At the end of section 45-232 in Schedule 1
- 11 Subsection 45-320(1) in Schedule 1
- 12 After subsection 45-330(2) in Schedule 1
- 13 Subsection 45-405(1) in Schedule 1
- Schedule 5 Amendments of Dictionary
- Income Tax Assessment Act 1997
- 1 After Subdivision 960-F
- 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) (at the end of the definition of film loss )
- 11 Subsection 995-1(1) (definition of head company )
- 12 Subsection 995-1(1)
- 13 Subsection 995-1(1)
- 14 Subsection 995-1(1) (definition of member of a company)
- 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) (at the end of the definition of net capital loss )
- 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) (definition of same business test period )
- 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) (definition of tax loss )
- 33 Subsection 995-1(1)
- 34 Subsection 995-1(1) (definition of test time)
- 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)
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