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New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- 4 Amendment of income tax assessments
- Schedule 1 Consolidation: membership rules
- Income Tax Assessment Act 1997
- 1 Subsection 703-20(2) (table item 4)
- Schedule 2 Consolidation: miscellaneous changes to asset cost provisions
- Income Tax Assessment Act 1997
- 1 At the end of subsection 701-25(4)
- 2 Subsection 701-35(4)
- 3 At the end of subsection 701-35(4)
- 4 Subsection 701-55(6)
- 5 Paragraph 701-70(3)(a)
- 6 Paragraphs 701-70(3)(c) and (d)
- 7 Subsection 701-70(5)
- 8 Paragraphs 701-70(5)(a) and (b)
- 9 Subparagraph 701-70(7)(b)(ii)
- 10 Paragraph 701-75(3)(a)
- 11 Subsection 701-75(5)
- 12 Paragraph 701-80(3)(a)
- 13 Subsection 705-30(3)
- 14 Paragraph 705-45(a)
- 15 After paragraph 705-50(2)(a)
- 16 Paragraph 705-50(3)(a)
- 17 Paragraph 705-50(6)(a)
- 18 Subsection 705-65(3)
- 19 Subsection 705-65(3)
- 20 After subsection 705-65(3)
- 21 Subsection 705-65(4)
- 22 Subsection 705-65(4)
- 23 After subsection 705-65(5)
- 24 Subsection 705-70(1) (note)
- 25 After subsection 705-70(1)
- 26 Subsection 705-75(3)
- 27 At the end of section 705-75
- 28 Section 705-90
- 29 Subparagraph 705-95(b)(i)
- 30 Subparagraph 705-95(b)(ii)
- 31 Paragraph 705-100(1)(b)
- 32 Subsection 705-100(2)
- 33 Paragraph 705-110(2)(b)
- 34 Subsection 705-115(1) (paragraph (b) of the definition of owned deductions )
- 35 Subsection 705-115(1) (paragraph (b) of the definition of owned deductions )
- 36 Paragraph 705-115(2)(c)
- 37 Group heading before section 705-120
- 38 Section 705-120
- 39 Section 711-20 (table items 5 and 6)
- 40 Subsection 711-20(1) (note)
- 41 Subsection 711-35(1)
- 42 Subsection 711-45(5)
- 43 Section 711-50
- 44 Section 711-60
- Schedule 3 Consolidation: new Subdivision 705-B (tax cost setting amount on group formation)
- Income Tax Assessment Act 1997
- 1 Section 705-125
- 2 After Subdivision 705-A
- Schedule 4 Consolidation: reset cost base assets held on revenue account
- Income Tax Assessment Act 1997
- 1 Section 705-40
- Schedule 5 Consolidation: imputation
- Income Tax Assessment Act 1997
- 1 Paragraph 709-60(3)(c)
- 2 Subsection 709-70(2) (note)
- 3 Subsection 709-75(2) (note)
- Schedule 6 Consolidation: international tax
- Income Tax Assessment Act 1997
- 1 Section 711-70 (link note)
- 2 After Division 711
- Schedule 7 Consolidation: application and transitional asset cost provisions
- Income Tax (Transitional Provisions) Act 1997
- 1 Section 700-1
- 2 After Division 700
- Schedule 8 Consolidation: amendment of transitional provisions for losses
- Income Tax (Transitional Provisions) Act 1997
- 1 Paragraph 707-325(1)(a)
- 2 Subsection 707-325(3) (heading)
- 3 Subsection 707-325(3)
- 4 At the end of subsection 707-325(3)
- 5 Subsection 707-325(5) (heading)
- 6 Subsection 707-325(5)
- 7 Paragraph 707-327(1)(a)
- 8 At the end of subsection 707-327(1)
- 9 Paragraph 707-327(2)(b)
- 10 Subsection 707-327(6) (note)
- Schedule 9 Consolidation: transitional provisions for international tax
- Income Tax (Transitional Provisions) Act 1997
- 1 Section 707-405 (link note)
- 2 At the end of Part 3-90
- Schedule 10 Consolidation: consequential provisions for international tax
- Income Tax Assessment Act 1936
- 1 Section 160AFE
- 2 Basic rule about application of section 160AFE
- 3 Different application for members of certain groups
- 4 Transitional provision for section 160AFE
- 5 Modification of basic rule
- 6 Consolidation day on or after 1 July 2002 and before 1 July 2003
- 7 Consolidation day on or after 1 July 2003
- 8 Applying old section 160AFE to part years
- 9 Applying old section 160AFE to non membership periods
- 10 Parts of income years not earlier income years
- 11 Transitional provision for section 160AF
- Schedule 11 Consolidation: amendment of transitional provision about limiting access to group concessions
- New Business Tax System (Consolidation) Act (No. 1) 2002
- 1 Subitem 39(9) of Schedule 3
- Schedule 12 Consolidation: amendments of Dictionary
- Income Tax Assessment Act 1997
- 1 Subsection 995-1(1)
- Schedule 13 Exempting entities and former exempting entities
- Income Tax Assessment Act 1997
- 1 Paragraph 204-30(3)(b)
- 2 Subsection 204-30(4)
- 3 Subsection 204-30(5)
- 4 Paragraph 204-30(6)(d)
- 5 At the end of subsection 204-30(8)
- 6 At the end of section 204-30
- 7 At the end of section 204-35
- 8 After section 204-40
- 9 Section 204-45
- 10 Paragraph 204-50(2)(b)
- 11 Subsection 204-50(3)
- 12 Section 205-25
- 13 At the end of section 205-25
- 14 Section 207-75
- 15 After Division 207
- 16 After section 960-135
- 17 Subsection 995-1(1)
- 18 Subsection 995-1(1)
- 19 Subsection 995-1(1) (definition of deficit)
- 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) (at the end of the definition of flows indirectly)
- 29 Subsection 995-1(1)
- 30 Subsection 995-1(1)
- 31 Subsection 995-1(1)
- 32 Subsection 995-1(1) (paragraphs (a), (b) and (c) of the definition of residency requirement )
- 33 Subsection 995-1(1) (definition of share of a franking credit)
- 34 Subsection 995-1(1) (definition of surplus )
- Schedule 14 Loss integrity rules: global method of valuing assets
- Part 1 Income Tax Assessment Act 1997
- 1 Section 165-115
- 2 At the end of subsection 165-115A(1B)
- 3 Section 165-115E
- 4 At the end of section 165-115E
- 5 Subsection 165-115F(7)
- 6 Section 165-115G
- 7 After subsection 165-115R(6)
- 8 After subsection 165-115S(6)
- 9 At the end of section 165-115T
- 10 Subsection 165-115U(1)
- 11 After subsection 165-115U(1)
- 12 Subsection 165-115V(8)
- 13 After subsection 165-115W(1)
- 14 At the end of subsection 165-115ZA(1)
- 15 At the end of Subdivision 165-CD
- Part 2 Income Tax (Transitional Provisions) Act 1997
- 16 Before Subdivision 165-C
- Part 3 Dictionary amendments
- Income Tax Assessment Act 1997
- 17 Subsection 995-1(1)
- 18 Subsection 995-1(1)
- Part 4 Application of amendments
- 19 Application
- Schedule 15 Value shifting
- Part 1 New Divisions inserted in the Income Tax Assessment Act 1997
- 1 After Part 3-90
- Part 2 Amendment of the Income Tax (Transitional Provisions) Act 1997
- 2 After Part 3-90
- Part 3 Consequential amendment of the Income Tax Assessment Act 1997
- Division 1 Amendments
- 3 Section 104-5 (table row relating to event number G2)
- 4 Section 104-5 (after table row relating to event number K7)
- 5 Section 104-140
- 6 After section 104-245
- 7 Section 112-45 (table rows relating to event number G2)
- 8 Section 112-45 (after table row relating to event number G3)
- 9 Division 138
- 10 Division 139
- 11 Division 140
- 12 At the end of section 170-270
- Division 2 Saving and transitional provisions
- 13 Saving for former Division 138
- 14 Saving for former Division 139
- 15 Saving for former provisions about direct value shifts
- Part 4 Consequential amendment of the Income Tax Assessment Act 1936
- 16 Paragraph 245-85(1)(b) in Schedule 2C
- 17 At the end of subsection 245-85(1) in Schedule 2C
- 18 Section 245-250 in Schedule 2C
- Part 5 Dictionary amendments
- Income Tax Assessment Act 1997
- 19 After Division 975
- 20 Subsection 995-1(1)
- 21 Subsection 995-1(1)
- 22 Subsection 995-1(1) (definition of adjustable value)
- 23 Subsection 995-1(1)
- 24 Subsection 995-1(1)
- 25 Subsection 995-1(1)
- 26 Subsection 995-1(1) (definition of associate-inclusive control interest )
- 27 Subsection 995-1(1)
- 28 Subsection 995-1(1)
- 29 Subsection 995-1(1)
- 30 Subsection 995-1(1) (definition of decreased value shares )
- 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) (definition of discount )
- 37 Subsection 995-1(1)
- 38 Subsection 995-1(1)
- 39 Subsection 995-1(1) (definition of fixed entitlement )
- 40 Subsection 995-1(1) (definition of fixed trust )
- 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) (definition of increased value shares )
- 46 Subsection 995-1(1) (definition of indexed common ownership market value )
- 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) (definition of indirectly )
- 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)
- 57 Subsection 995-1(1)
- 58 Subsection 995-1(1) (at the end of the definition of market value )
- 59 Subsection 995-1(1) (definition of material decrease )
- 60 Subsection 995-1(1) (definition of material increase )
- 61 Subsection 995-1(1)
- 62 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)
- 70 Subsection 995-1(1)
- 71 Subsection 995-1(1)
- 72 Subsection 995-1(1)
- 73 Subsection 995-1(1) (definition of provide )
- 74 Subsection 995-1(1) (definition of residual value )
- 75 Subsection 995-1(1)
- 76 Subsection 995-1(1)
- 77 Subsection 995-1(1)
- 78 Subsection 995-1(1)
- 79 Subsection 995-1(1)
- 80 Subsection 995-1(1)
- 81 Subsection 995-1(1)
- 82 Subsection 995-1(1)
- 83 Subsection 995-1(1) (definition of share value shift )
- 84 Subsection 995-1(1)
- 85 Subsection 995-1(1) (definition of total share value increase )
- 86 Subsection 995-1(1)
- 87 Subsection 995-1(1)
- 88 Subsection 995-1(1) (definition of under common ownership )
- 89 Subsection 995-1(1)
- Schedule 16 Demerger relief
- Part 1 CGT relief
- Income Tax Assessment Act 1997
- 1 After Division 124
- Part 2 Dividend relief
- Income Tax Assessment Act 1936
- 2 Subsection 6(1)
- 3 Subsection 6(1)
- 3A Subsection 6(1)
- 4 Subsection 6(1)
- 5 Subsection 6(1)
- 6 Subsection 6(1)
- 7 Subsection 6(1)
- 8 Subsection 6(1)
- 9 Subsection 6(1)
- 10 At the end of section 44
- 11 Section 45B
- 12 Section 45C (heading)
- 13 Subsection 45C(4)
- 14 Paragraphs 45C(4)(a) and (b)
- 15 Paragraphs 45C(4)(a) and (b)
- 16 Subsection 45D(1)
- 17 Section 109B
- 18 After Subdivision D of Division 7A of Part III
- 19 Subsection 128B(1)
- 20 After subsection 128B(3C)
- Part 3 Consequential amendments
- Income Tax Assessment Act 1997
- 21 At the end of section 102-20
- 22 At the end of subsection 104-10(5)
- 23 At the end of subsection 104-25(5)
- 24 At the end of subsection 104-70(6)
- 25 At the end of subsection 104-135(4)
- 26 At the end of subsection 104-155(5)
- 27 At the end of subsection 104-175(7)
- 28 At the end of section 104-230
- 29 After section 112-53
- 30 Subsection 112-105(3)
- 31 At the end of section 112-110
- 32 Section 112-115 (before table item 15)
- 33 Section 112-140
- 34 Section 112-145 (note)
- 35 At the end of section 112-145
- 36 Subsection 122-70(2) (note)
- 37 At the end of subsection 122-70(2)
- 38 Subsection 122-200(1) (note)
- 39 At the end of subsection 122-200(1)
- 40 At the end of subsection 124-10(3)
- 41 At the end of section 126-15
- 42 Subsection 126-60(2) (note)
- 43 At the end of subsection 126-60(2)
- 43A At the end of section 202-45
- 43B At the end of section 975-150
- 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) (definition of ownership interest )
- Part 4 Transitional
- 54 Transitional
- Part 5 Application
- 55 Application
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