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Tax Laws Amendment (2004 Measures No. 2) Act 2004 (83 of 2004)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- 4 Amendment of assessments
- Schedule 1 Life insurance companies
- Part 1 Amendments commencing on 30 June 2000
- Income Tax Assessment Act 1936
- 1 At the end of section 148
- Income Tax Assessment Act 1997
- 2 At the end of section 4-15
- 3 Section 12-5 (table item headed 'tax losses')
- 4 Section 36-25 (at the end of the table headed 'Tax losses of companies')
- 5 Section 320-1
- 6 Paragraphs 320-5(2)(c), (d) and (e)
- 7 Paragraph 320-15(b)
- 8 Paragraph 320-15(c)
- 9 After paragraph 320-15(d)
- 10 Paragraph 320-15(e)
- 11 Paragraph 320-15(f)
- 12 Paragraph 320-15(g)
- 13 Paragraph 320-15(h)
- 14 After paragraph 320-15(j)
- 15 Paragraph 320-15(k)
- 16 At the end of section 320-15
- 17 Paragraph 320-40(5)(b)
- 18 After subsection 320-40(5)
- 19 Paragraphs 320-40(6)(a) and (b)
- 20 After subsection 320-40(6)
- 21 Subsection 320-40(7)
- 22 Subsection 320-55(3)
- 23 Subsection 320-70(2)
- 24 Section 320-75
- 25 Subparagraph 320-80(2)(a)(ii)
- 26 Paragraph 320-80(2)(b)
- 27 Subsection 320-85(2)
- 28 Section 320-87
- 29 Section 320-100
- 30 Section 320-105
- 31 At the end of section 320-120
- 32 At the end of section 320-125
- 33 Subdivisions 320-D and 320-E
- 34 Subdivision 320-F (heading)
- 35 Section 320-165
- 36 Subsection 320-170(3)
- 37 Section 320-175
- 38 Section 320-180
- 39 Section 320-185 (heading)
- 40 Subsection 320-185(1)
- 41 Subsection 320-185(4)
- 42 Section 320-195 (heading)
- 43 Paragraph 320-195(3)(c)
- 44 Subsection 320-195(4)
- 45 Subsection 320-200(1)
- 46 After subsection 320-200(2)
- 47 At the end of section 320-200
- 48 Section 320-205
- 49 Subdivision 320-G
- 50 Subsection 320-225(3)
- 51 Section 320-230
- 52 Section 320-235
- 53 Section 320-240 (heading)
- 54 Subsection 320-240(1)
- 55 Subsection 320-240(4)
- 56 Subparagraph 320-245(3)(a)(ii)
- 57 After section 320-245
- 58 Section 320-250 (heading)
- 59 Paragraph 320-250(2)(c)
- 60 Subsection 320-250(4)
- 61 Subsection 320-255(1)
- 62 After subsection 320-255(3)
- 63 Subsection 320-255(7)
- 64 Subsection 320-255(7)
- 65 At the end of section 320-255
- 66 Subsection 995-1(1)
- 67 Subsection 995-1(1) (definition of complying superannuation class )
- 68 Subsection 995-1(1)
- 69 Subsection 995-1(1) (definition of exempt life insurance policy )
- 70 Subsection 995-1(1) (definition of net risk component )
- 71 Subsection 995-1(1) (definition of ordinary class )
- 72 Subsection 995-1(1)
- 73 Subsection 995-1(1)
- 74 Subsection 995-1(1) (definition of RSA component )
- 75 Subsection 995-1(1)
- 76 Subsection 995-1(1) (definition of specified roll-over component )
- 77 Subsection 995-1(1) (at the end of paragraph (a) of the definition of tax loss , after the notes)
- 78 Subsection 995-1(1)
- 79 Subsection 995-1(1) (definition of virtual PST component )
- Income Tax (Transitional Provisions) Act 1997
- 80 After section 320-85
- 81 Subdivision 320-F (heading)
- 82 Subsection 320-175(1)
- 83 Subsection 320-230(1)
- Taxation Administration Act 1953
- 84 Subsection 45-330(3) in Schedule 1 (method statement)
- Part 2 Amendments commencing on 30 June 2001
- Income Tax Assessment Act 1997
- 85 Section 40-15 (note)
- 86 At the end of section 40-15
- 87 Subsection 320-200(2A)
- 88 Subsection 320-200(4)
- 89 Subsection 320-255(3A)
- 90 Subsection 320-255(5)
- 91 Subsection 320-255(7)
- 92 Subsection 320-255(7)
- 93 Subsection 320-255(9)
- 94 Subsection 995-1(1) (definition of notional adjustable value )
- Part 3 Amendments commencing on 24 October 2002
- Income Tax Assessment Act 1997
- 95 At the end of subsection 320-175(2)
- 96 At the end of subsection 320-230(2)
- 97 Section 713-525
- 98 Subparagraph 713-530(1)(c)(ii)
- 99 Subsection 713-530(2)
- Part 4 Amendment commencing on 19 December 2002
- Income Tax Assessment Act 1997
- 100 At the end of subsection 320-246(1)
- Part 5 Amendments commencing on 30 June 2003
- Income Tax Assessment Act 1997
- 101 Paragraph 320-35(b)
- 102 Subparagraph 320-37(1)(d)(ii)
- 103 Subparagraph 320-37(1)(d)(iv)
- 104 Section 320-40 (heading)
- Part 6 Amendments commencing on 17 December 2003
- Income Tax Assessment Act 1997
- 105 Subsection 320-141(2) (note)
- 106 Subsection 320-143(2) (note)
- Taxation Administration Act 1953
- 107 Subsection 45-330(3) in Schedule 1 (method statement)
- Part 7 Amendments commencing on Royal Assent
- Income Tax Assessment Act 1936
- 108 Subsection 6(1) (paragraph (f) of the definition of dividend )
- 109 Paragraph 26(i)
- 110 Subsection 26AH(1) (definition of eligible policy )
- 111 Subsection 26AH(2)
- 112 Subparagraph 102AE(2)(b)(iv)
- 113 Section 282A
- 114 Section 291A
- 115 Section 297A
- Income Tax Assessment Act 1997
- 116 After paragraph 320-15(c)
- 117 Paragraph 320-37(1)(c)
- 118 After subsection 320-37(1)
- 119 Subsection 320-37(2)
- 120 Subsection 320-37(2) (definition of all foreign establishment policy liabilities )
- 121 Subsection 320-37(2) (definition of non-resident foreign establishment policy liabilities )
- 122 Subsection 995-1(1) (definition of foreign establishment amounts )
- 123 Subsection 995-1(1) (definition of Solvency Standard )
- 124 Subsection 995-1(1) (definition of Valuation Standard )
- Taxation Administration Act 1953
- 125 At the end of Division 288 in Schedule 1 (before the link note)
- Part 8 Application of the amendments
- 126 Application
- Schedule 2 Consolidation etc.
- Part 1 Application
- 1 Application
- Part 2 Certain unit trusts heading consolidated groups
- Division 1 Main amendment
- Income Tax Assessment Act 1997
- 2 After Subdivision 713-A
- Division 2 Related amendments
- Income Tax Assessment Act 1936
- 3 At the end of subsection 102L(1)
- 4 At the end of subsection 102T(1)
- Part 3 Technical amendments relating to membership rules
- Income Tax Assessment Act 1997
- 5 Subsection 124-380(7)
- 6 Application
- 7 Subsection 126-50(6)
- 8 Subsection 703-60(2)
- Income Tax (Transitional Provisions) Act 1997
- 9 Paragraph 701D-10(5)(a)
- Part 4 Cost setting for assets that the head company does not hold under the single entity rule
- Income Tax Assessment Act 1997
- 10 Paragraph 104-510(1)(b)
- 11 Subsection 701-10(2)
- 12 At the end of subsection 701-10(2)
- 13 After section 701-55
- 14 Section 701-60 (table item 1, column headed "If the asset's tax cost is set by:")
- 15 Paragraph 713-205(3)(a)
- 16 Subsection 715-70(1) (note 1)
- 17 Subsection 715-225(1) (note 1)
- 18 Paragraph 719-160(3)(a)
- Income Tax (Transitional Provisions) Act 1997
- 19 Section 701-15
- Part 5 Partnership leaving consolidated group
- Income Tax Assessment Act 1997
- 20 Subsection 701-15(3) (note)
- 21 At the end of subsection 701-15(3)
- 22 At the end of subsection 701-20(4)
- 23 Subsection 701-45(4) (note)
- 24 At the end of subsection 701-45(4)
- 25 At the end of subsection 701-50(3)
- 26 At the end of section 701-60 (before the note)
- 27 Section 701-60 (note)
- 28 Section 713-200
- 29 Paragraph 713-200(b)
- 30 At the end of section 713-205
- 31 After subsection 713-225(6)
- 32 At the end of Subdivision 713-E (before the link note)
- Part 6 Cost base and reduced cost base for allocable cost amount purposes
- Income Tax Assessment Act 1997
- 33 After subsection 705-65(5A)
- Part 7 MEC groups and transitional entities
- Income Tax (Transitional Provisions) Act 1997
- 34 After section 719-160
- Part 8 Foreign losses
- Income Tax Assessment Act 1936
- 35 Paragraph 160AFD(6)(b)
- Income Tax Assessment Act 1997
- 36 Subsection 707-205(1)
- 37 Application
- Part 9 International tax
- Division 1 Elections about valuing interests in FIFs held as trading stock
- Income Tax Assessment Act 1997
- 38 Section 717-275
- 39 Paragraph 717-280(a)
- 40 At the end of section 717-280
- 41 Section 717-285
- 42 At the end of Subdivision 717-F
- 43 Section 717-300
- 44 Paragraph 717-305(a)
- 45 At the end of section 717-305
- 46 Section 717-310
- 47 Section 717-310
- 48 Section 717-310 (note)
- 49 At the end of Subdivision 717-G
- Division 2 Foreign dividend accounts
- Income Tax Assessment Act 1997
- 50 After section 719-900
- New Business Tax System (Consolidation and Other Measures) Act 2003
- 51 At the end of item 12 of Schedule 9
- Division 3 Foreign tax credits
- Income Tax Assessment Act 1997
- 52 Subparagraph 717-15(1)(b)(i)
- 53 Application of amendment of subparagraph 717-15(1)(b)(i)
- 54 Paragraph 717-15(2)(b)
- 55 Subsection 717-15(3) (example)
- 56 After section 717-20
- Part 10 Liability for payment of tax where head company fails to pay on time
- Income Tax Assessment Act 1997
- 57 Subsection 721-10(2) (table items 10, 15 and 20)
- 58 At the end of section 721-10
- 59 After subsection 721-15(3)
- 60 After subsection 721-25(1)
- 61 Subsections 721-25(2) and (3)
- Part 11 Technical amendment of cost base and reduced cost base calculation
- Income Tax Assessment Act 1997
- 62 At the end of section 110-25
- 63 At the end of section 110-55
- 64 Application
- Part 12 Financial Corporations (Transfer of Assets and Liabilities) Act 1993
- 65 At the end of Division 1 of Part 3
- 66 Application
- Part 13 Privatised assets
- Income Tax Assessment Act 1997
- 67 After section 705-45
- 68 Section 705-55 (heading)
- 69 Subparagraph 705-55(b)(iii)
- 70 Paragraph 705-57(2)(d)
- 71 Subsections 705-57(6) and 705-59(7)
- 72 At the end of section 711-25
- 73 Subsection 713-240(3)
- 74 At the end of Division 715
- Income Tax (Transitional Provisions) Act 1997
- 75 At the end of Division 701
- 76 After section 702-1
- Schedule 3 Venture capital
- Income Tax Assessment Act 1936
- 1 Subsection 6(1) (definition of limited partner )
- 2 Subsection 6(1) (definition of limited partnership )
- 3 Subsection 6(1) (definition of partnership )
- Income Tax Assessment Act 1997
- 4 Subsection 995-1(1) (definition of limited partnership )
- 5 Subsection 995-1(1) (definition of partnership )
- 6 Application
- 7 Transitional
- Schedule 4 FBT housing benefits
- Fringe Benefits Tax Assessment Act 1986
- 1 At the end of subsection 135X(3)
- 2 Application
- Schedule 5 CGT event K6 and demergers
- Income Tax Assessment Act 1997
- 1 After subsection 104-230(9)
- 2 Application
- Schedule 6 Deductions for United Medical Protection Limited support payments
- Income Tax Assessment Act 1997
- 1 Section 12-5 (table)
- 2 Before Division 26
- 3 Subsection 995-1(1)
- 4 Application
- Schedule 7 Compulsory third party insurance
- A New Tax System (Goods and Services Tax) Act 1999
- 1 At the end of section 78-40
- 2 Paragraph 79-10(2)(c)
- 3 Subsection 79-15(4)
- 4 After subsection 79-25(2)
- 5 Paragraph 79-50(2)(a)
- 6 At the end of section 79-70
- 7 Paragraph 79-90(a)
- 8 At the end of section 79-90
- 9 Subsection 79-95(2) (after paragraph (b) of the definition of applicable average input tax credit fraction )
- 10 Subsection 79-95(3) (formula in step 3 of the method statement)
- 11 Paragraph 80-5(1)(b)
- 12 Paragraph 80-40(1)(b)
- 13 Subparagraph 80-80(1)(b)(ii)
- 14 Application
- Schedule 8 Public ambulance services
- Fringe Benefits Tax Assessment Act 1986
- 1 Subsection 5B(1E) (after paragraph (c) of step 2 of the method statement)
- 2 Subsection 5B(1E) (step 2 of the method statement)
- 3 Subsection 57A(3)
- 4 Section 135M
- 5 Subsection 135Q(1) (note)
- 6 Subsection 140(1A)
- 7 After subsection 140(1C)
- 8 Application
- Income Tax Assessment Act 1997
- 9 Subsection 30-20(1) (at the end of the table)
- 10 Subsection 30-315(2) (after table item 92)
- 11 Application
- Schedule 9 Overseas superannuation payments
- Income Tax Assessment Act 1936
- 1 Subsection 27A(1) (subparagraph (e)(iv) of the definition of undeducted contributions )
- 2 Section 27CAA
- 3 Subsection 267(1)
- 4 At the end of subsection 274(10)
- 5 After Division 17
- 6 After section 607
- 7 Application
- Schedule 10 Franked distributions received through certain partnerships and trustees
- Part 1 Amendments commencing on 1 July 2000
- Income Tax Assessment Act 1936
- 1 At the end of section 160APHBF
- 2 At the end of section 160APHBG
- Part 2 Amendments commencing on 29 June 2002
- Income Tax Assessment Act 1997
- 3 Paragraph 204-30(6)(b)
- 4 Section 205-15 (table item 4)
- 5 Subsections 207-5(3), (4) and (5)
- 6 Subsections 207-15(2) and (3)
- 7 Subdivision 207-B
- 8 Subdivision 207-D
- 9 Subdivision 207-E (heading)
- 10 Section 207-105
- 11 Sections 207-110, 207-115, 207-120 and 207-125
- 12 Before section 207-130
- 13 Section 207-140
- 14 Sections 207-145 and 207-150
- 15 Sections 207-160, 207-165 and 207-170
- 16 At the end of section 208-40
- 17 At the end of section 208-45
- 18 Section 208-175
- 19 Section 208-180
- 20 Subsection 995-1(1) (paragraphs (a) and (b) of the definition of flows indirectly )
- 21 Subsection 995-1(1)
- 22 Subsection 995-1(1) (paragraph (a) of the definition of share )
- Part 3 Amendments commencing on 30 June 2003
- Income Tax Assessment Act 1997
- 23 Subsection 67-25(1B)
- 24 Section 207-80
- 25 Paragraph 207-90(1)(c)
- 26 Paragraph 207-90(2)(c)
- 27 Paragraph 207-95(1)(b)
- 28 Paragraph 207-95(5)(b)
- 29 Subparagraph 207-110(1)(b)(ii)
- 30 Paragraph 220-400(1)(b)
- 31 Paragraph 220-400(1)(c)
- 32 Paragraph 220-400(1)(d)
- 33 Subsection 220-400(2)
- 34 Subsection 220-400(3)
- 35 Subsections 220-400(4) and (5)
- 36 Section 220-405 (heading)
- 37 Paragraph 220-405(1)(c)
- 38 Paragraph 220-405(1)(d)
- 39 Paragraph 220-405(1)(e)
- 40 Subsections 220-405(2) to (8)
- Part 4 Other amendments
- Income Tax Assessment Act 1997
- 41 Subsection 219-15(2) (table item 6)
- 42 Subsection 220-410(2)
- Part 5 Application and transitional provisions
- 43 Application provisions
- 44 Transitional provision
- Schedule 11 Technical corrections
- Income Tax Assessment Act 1936
- 1 Subsection 160AFE(1)
- 2 Subsection 160AFE(1)
- 3 Subsection 160AFE(4)
- 4 Subsection 160AFE(4)
- 5 Application of amendments of section 160AFE
- Schedule 12 Personal service business determinations
- Part 1 Amendments applying from the 2000-2001 income year
- Income Tax Assessment Act 1997
- 1 Subsection 87-60(3)
- 2 Subsection 87-60(4)
- 3 Subsection 87-60(4)
- 4 At the end of section 87-60
- 5 Subsection 87-65(3)
- 6 Subsection 87-65(4)
- 7 Subsection 87-65(4)
- 8 At the end of section 87-65
- 9 Application
- Part 2 Amendments applying from the income year after the income year in which this Act receives the Royal Assent
- Income Tax Assessment Act 1997
- 10 Subsection 87-60(3)
- 11 Paragraph 87-60(3B)(a)
- 12 At the end of section 87-60
- 13 Subsection 87-65(3)
- 14 Paragraph 87-65(3B)(a)
- 15 At the end of section 87-65
- 16 Application
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