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Tax Laws Amendment (2004 Measures No. 1) Act 2004 (95 of 2004)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- 4 Amendment of assessments
- Schedule 1 Medical expenses offset
- Income Tax Assessment Act 1936
- 1 Subsection 159P(4) (paragraph (i) of the definition of medical expenses )
- 2 Application
- Schedule 2 Deduction for transport between workplaces
- Income Tax Assessment Act 1997
- 1 Section 12-5 (table item headed 'car expenses')
- 2 Section 12-5 (after table item headed 'transfer pricing')
- 3 At the end of Division 25
- 4 Subsection 28-25(3)
- 5 Subsection 28-50(2)
- 6 Subsection 28-75(2)
- 7 Subsection 28-90(4)
- 8 At the end of subsection 900-30(7) (before the notes)
- 9 At the end of section 900-30
- 10 Subsection 995-1(1)
- 11 Application
- Schedule 3 Small business CGT relief and discretionary trusts
- Income Tax Assessment Act 1997
- 1 Paragraph 152-30(2)(a)
- 2 At the end of subsection 152-30(2)
- 3 Subsection 152-30(3)
- 4 Subsections 152-30(5) and (6)
- 5 Subsection 152-30(8)
- 6 Subsection 152-305(3)
- 7 Application of amendments
- 8 Transitional: general
- 9 Transitional: choice
- Schedule 4 Amendment of the Energy Grants (Credits) Scheme (Consequential Amendments) Act 2003
- 1 Subitem 1(1) of Schedule 7
- 2 Subitem 1(1) of Schedule 7
- 3 At the end of subitem 1(1) of Schedule 7
- 4 Subitem 1(2) of Schedule 7
- 5 Subitem 1(3) of Schedule 7
- 6 Subitem 1(3) of Schedule 7
- 7 No entitlements under original version of Schedule
- 8 Recouping entitlement to certain energy grants where assessment made before commencement
- Schedule 5 Net input tax credits and capital gains tax
- Income Tax Assessment Act 1997
- 1 At the end of section 17-10
- 2 At the end of section 27-10
- 3 At the end of Division 103
- 4 Subsection 110-25(1) (note)
- 5 At the end of subsection 110-25(1)
- 6 Subsection 110-45(3A)
- 7 Subsection 110-50(3A)
- 8 At the end of subsection 110-55(1)
- 9 Application
- Schedule 6 Confidentiality of ABN information
- A New Tax System (Australian Business Number) Act 1999
- 1 Subparagraph 30(3)(c)(i)
- 2 Subparagraph 30(3)(c)(vi)
- 3 Subparagraph 30(3)(d)(i)
- 4 Subparagraph 30(3)(d)(iv)
- 5 Application of amendments
- Schedule 7 Deductions for contributions relating to fund-raising events
- Part 1 Amendments
- Income Tax Assessment Act 1997
- 1 Subsection 20-30(1) (after table item 1.8A)
- 2 Section 30-15 (at the end of the table)
- 4 Paragraphs 30-125(4)(a) and (b)
- 5 After subsection 30-125(4)
- 6 Subsection 30-212(1)
- 7 At the end of section 30-228 (after the note)
- 8 Subsection 30-315(2) (after table item 51)
- 9 Subsection 995-1(1) (paragraph (b) of the definition of apportionable deductions )
- 10 Subsection 995-1(1)
- Income Tax Assessment Act 1936
- 11 Subsection 6(1) (paragraph (aa) of the definition of apportionable deductions )
- 12 Paragraph 6AD(3)(c)
- Part 2 Application of amendments
- 13 Application of amendments
- Schedule 8 Distributions to certain entities
- Part 1 Division 7A amendments
- Income Tax Assessment Act 1936
- 1 Section 109S
- 2 Section 109UB
- 3 After Subdivision E of Division 7A of Part III
- 4 Paragraph 109XA(1)(c)
- 5 Paragraph 109XA(2)(b)
- 6 Paragraph 109XA(3)(b)
- 7 Subsection 109XA(4) (definition of unpaid present entitlement )
- Part 2 Application
- 8 Application of items 1, 2 and 3
- 9 Application of items 4, 5, 6 and 7
- Schedule 9 Deductions for dividends on-paid to non-resident owners
- Income Tax Assessment Act 1936
- 1 Subsection 46F(1) (definition of group company )
- 2 Paragraph 46FA(1)(c)
- 3 Subsection 46FA(5)
- 4 Subsection 46FA(11) (definition of fully-franked dividend )
- 5 Subsection 46FA(11) (definition of group company )
- 6 Subsection 46FA(11) (definition of unfranked amount )
- 7 Subsection 46FB(6) (definition of group company )
- 8 Subsection 46FB(6) (definition of unfranked amount )
- 9 Application
- Schedule 10 Endorsement of charities etc.
- Part 1 Amendments
- A New Tax System (Australian Business Number) Act 1999
- 1 Subsection 25(2) (note)
- 2 At the end of subsection 25(2) (after the note)
- 3 After paragraph 26(3)(g)
- A New Tax System (Goods and Services Tax) Act 1999
- 4 After subsection 29-40(2)
- 5 Subsection 29-50(5)
- 6 At the end of section 29-50
- 7 At the end of section 38-250
- 8 At the end of section 38-255
- 9 At the end of section 38-270
- 10 At the end of section 40-160
- 11 After subsection 48-15(1)
- 12 At the end of section 63-5
- 13 At the end of section 111-18
- 14 At the end of section 129-45
- 15 Before Division 177
- 16 Section 195-1
- 17 Section 195-1
- Fringe Benefits Tax Assessment Act 1986
- 18 Subsection 57A(1)
- 19 Subsection 57A(5)
- 20 Subsection 65J(1)
- 21 Paragraph 65J(1)(b)
- 22 After subsection 65J(1)
- 23 After Part X
- 24 Section 135M
- 25 Subsection 136(1)
- 26 Subsection 136(1)
- 27 Subsection 136(1)
- Income Tax Assessment Act 1997
- 28 Section 30-120
- 29 At the end of section 30-120
- 30 Subsection 30-125(7) (note 2)
- 31 At the end of section 30-125
- 32 Sections 30-130 to 30-175
- 33 Subsections 30-180(3) and (4)
- 34 Section 30-228 (note)
- 35 Subsection 50-52(2)
- 36 Subsection 50-52(3) (note)
- 37 Paragraph 50-105(b)
- 38 At the end of section 50-105
- 39 Sections 50-115 to 50-160
- Taxation Administration Act 1953
- 40 Section 425-30 in Schedule 1 (link note)
- 41 After Part 5-30 in Schedule 1
- Part 2 Application and transitional provisions
- 42 Application of GST amendments
- 43 Application of FBT amendments
- 44 Transitional - GST and FBT endorsements
- 45 Transitional - acts or things done before commencement under repealed endorsement provisions
- Schedule 11 Specific gift recipients
- Income Tax Assessment Act 1997
- 1 Subsection 30-25(2) (at the end of the table)
- 2 Subsection 30-45(2) (at the end of the table)
- 3 Subsection 30-50(2) (table item 5.2.16)
- 4 Section 30-105 (at the end of the table)
- 5 Subsection 30-315(2) (after table item 40)
- 6 Subsection 30-315(2) (after table item 45)
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