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Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- 4 Amendment of assessments
- Schedule 1 Consolidation
- Part 1 Application
- 1 Application
- Part 2 Membership rules and insolvency etc.
- Income Tax Assessment Act 1997
- 2 At the end of section 703-30 (after the note)
- Part 3 Finance leases
- Income Tax Assessment Act 1997
- 3 Subsection 705-25(5) (note)
- 4 At the end of subsection 705-25(5) (after the note)
- 5 After section 705-55
- 6 At the end of section 711-30
- 7 After subsection 711-45(2)
- Part 4 Expenditure relating to mining or quarrying
- Income Tax Assessment Act 1997
- 8 Section 716-100 (link note)
- Income Tax (Transitional Provisions) Act 1997
- 9 Section 703-30 (link note)
- 10 Section 707-405 (link note)
- Part 5 Low-value and software development pools
- Income Tax Assessment Act 1997
- 11 Before Subdivision 716-Z
- Income Tax (Transitional Provisions) Act 1997
- 12 After Division 713
- Part 6 Notice requirements for inter-entity loss multiplication rules
- Income Tax Assessment Act 1997
- 13 At the end of subsection 165-115ZC(1)
- 14 Subsection 165-115ZC(4)
- 15 After paragraph 165-115ZC(4)(b)
- 16 Subsection 165-115ZC(5)
- 17 After paragraph 165-115ZC(5)(d)
- 18 After subsection 165-115ZC(7)
- 19 Application
- Income Tax (Transitional Provisions) Act 1997
- 20 At the end of section 165-115ZC
- Part 7 Source of certain distributions for allocable cost amount purposes
- Income Tax Assessment Act 1997
- 21 After subsection 705-50(3)
- 22 At the end of section 705-90
- 23 At the end of paragraph 705-95(b)
- Part 8 Certain losses not taken into account under step 3 of allocable cost amount
- Income Tax Assessment Act 1997
- 24 After subsection 705-90(2)
- Part 9 Transitional treatment of tax liabilities for allocable cost amount and CGT purposes
- Income Tax (Transitional Provisions) Act 1997
- 25 After section 701-30
- Part 10 Entry and exit history rules and choices
- Income Tax Assessment Act 1997
- 26 After Subdivision 715-H
- 27 Subdivisions 717-F and 717-G
- Income Tax (Transitional Provisions) Act 1997
- 28 After Division 713
- Part 11 Trusts
- Income Tax Assessment Act 1997
- 29 Section 705-60 (table item 3, column headed "What the step requires")
- 30 Section 705-60 (table item 3, column headed "Purpose of the step")
- 31 Section 713-25 (heading)
- 32 Subparagraph 713-25(1)(c)(ii)
- Schedule 2 Copyright collecting societies
- Income Tax Assessment Act 1997
- 1 Section 10-5 (after table item dealing with partnerships)
- 2 Section 11-15 (before table item dealing with credit unions)
- 3 Section 15-20
- 4 At the end of section 15-20
- 5 After section 15-20
- 6 After section 51-40
- 7 Section 405-50 (link note)
- 8 Subsection 995-1(1)
- 9 Subsection 995-1(1)
- 10 Subsection 995-1(1)
- 11 Subsection 995-1(1)
- Income Tax (Transitional Provisions) Act 1997
- 12 Section 405-1 (link note)
- Taxation Administration Act 1953
- 13 At the end of Division 288 of Part 4-25 in Schedule 1 (before the link note)
- 14 Application
- Schedule 3 Simplified Imputation System
- Part 1 Anti-avoidance rules in relation to exempt institutions
- Income Tax Assessment Act 1997
- 1 At the end of section 207-130
- 2 Section 207-130
- 3 Section 207-135
- 4 At the end of Subdivision 207-E
- 5 At the end of Subdivision 975-A
- 6 Subsection 995-1(1)
- 7 Subsection 995-1(1) (definition of controller (for CGT purposes) )
- 8 Subsection 995-1(1)
- 9 Subsection 995-1(1)
- 10 Subsection 995-1(1) (definition of exempt institution that is eligible for a refund )
- 11 Subsection 995-1(1) (at the end of the definition of exempt institution that is eligible for a refund )
- 12 Subsection 995-1(1) (paragraph (d) of the definition of residency requirement )
- 13 Subsection 995-1(1)
- Part 2 Miscellaneous consequential and technical amendments
- Income Tax Assessment Act 1936
- 14 Subsection 6(1)
- 15 Subsection 6(1)
- 16 Subsection 6(1)
- 17 Subsection 6(1)
- 18 Subsection 6(1)
- 19 Subsection 6(1)
- 20 Subsection 6(1)
- 21 Subsection 6(1)
- 22 Subsection 6(1)
- 23 Subsection 6(1)
- 24 Subsection 6(1)
- 25 Section 43A
- 26 Paragraph 46FB(4)(c)
- 27 Paragraph 102AAM(10)(a)
- 28 Subparagraph 102AAU(1)(c)(iii)
- 29 Subparagraph 102AAU(1)(c)(iv)
- 30 Subsection 105A(4AA)
- 31 Paragraph 108(2)(c)
- 32 Paragraph 108(2)(d)
- 33 At the end of paragraph 108(3)(a)
- 34 Paragraph 108(3)(b)
- 35 Section 109B
- 36 Subsection 109Y(2) (subparagraph (b)(i) of the definition of repayments of non-commercial loans )
- 37 Subsection 109ZC(2)
- 38 Subsection 109ZC(2)
- 39 Section 121AT (table item 12, column headed "Event")
- 40 Section 121AT (table item 12, column headed "Modifications")
- 41 Section 121AT (table item 13, column headed "Modifications")
- 42 Subsection 121EG(4) (definition of eligible fraction )
- 43 Paragraph 128B(3)(ga)
- 44 Subsection 128TD(2)
- 45 Subsection 128TD(3)
- 46 Subsection 128TE(1)
- 47 Subsection 128TE(2)
- 48 Before paragraph 159GZZZQ(8)(a)
- 49 Paragraph 159GZZZQ(8)(b)
- 50 Paragraph 159GZZZQ(8)(e)
- 51 Subsection 159GZZZQ(9)
- 52 Subsection 160AN(3A)
- 53 Subsection 170BA(1) (paragraph (b) of the definition of ruling affected tax )
- 54 Paragraph 276(4)(b)
- 55 Paragraph 365(3)(b)
- 56 Paragraph 389(b)
- 57 Paragraph 402(2)(b)
- 58 Paragraph 436(1)(d)
- 59 Subsection 57-120(1) in Schedule 2D
- 60 Paragraph 57-120(3)(a) in Schedule 2D
- 61 Subparagraph 57-120(3)(c)(i) in Schedule 2D
- 62 Subparagraph 57-120(3)(c)(ii) in Schedule 2D
- 63 Paragraph 57-120(3)(d) in Schedule 2D
- 64 Paragraph 57-120(3)(e) in Schedule 2D
- 65 Paragraph 57-120(4)(a) in Schedule 2D
- 66 Subparagraph 57-120(4)(c)(i) in Schedule 2D
- 67 Subparagraph 57-120(4)(c)(ii) in Schedule 2D
- 68 Paragraph 57-120(4)(d) in Schedule 2D
- 69 Paragraph 57-120(4)(e) in Schedule 2D
- 70 Subsection 57-120(5) in Schedule 2D
- 71 Subsection 326-120(1) in Schedule 2H
- 72 Subsection 326-130(2) in Schedule 2H (definition of value of franking surplus )
- 73 Subsection 326-170(4) in Schedule 2H
- 74 Subsection 326-170(5) in Schedule 2H
- Income Tax Assessment Act 1997
- 75 Section 10-5 (table item headed "dividends")
- 76 Section 12-5 (table item headed "dividends")
- 77 Section 12-5 (table item headed "tax avoidance schemes")
- 78 Section 12-5 (table item headed "tax avoidance schemes")
- 79 Section 13-1 (table item headed "dividends")
- 80 Section 67-30
- 81 Subsection 70-45(2) (table item 1)
- 82 Before paragraph 110-55(7)(a)
- 83 Paragraph 110-55(7)(c)
- 84 Subsection 110-55(8)
- 85 Subsections 110-60(5) and (6)
- 86 Paragraph 118-20(1B)(b)
- 87 Section 208-115 (table item 2, column headed "A credit of:")
- 88 Section 208-115 (table item 3, column headed "A credit of:")
- 89 Section 208-130 (table item 2, column headed "A credit of:")
- 90 Section 208-130 (table item 3, column headed "A credit of:")
- 91 Section 208-130 (table item 5, column headed "A credit of:")
- 92 Section 208-130 (table item 6, column headed "A credit of:")
- 93 Paragraph 208-165(b)
- 94 At the end of section 208-165
- 95 Paragraph 208-170(b)
- 96 Section 208-170 (formula)
- 97 At the end of section 208-170
- 98 Paragraph 210-170(1)(e)
- 99 Subsection 995-1(1)
- 100 Subsection 995-1(1)
- 101 Subsection 995-1(1)
- 102 Subsection 995-1(1)
- Taxation Administration Act 1953
- 103 Section 14ZAAA (paragraph (b) of the definition of income tax law )
- 104 Paragraph 14ZW(1)(aa)
- 105 Paragraphs 12-165(b) and (c) in Schedule 1
- 106 After paragraph 360-85(a) in Schedule 1
- 107 Section 360-85 in Schedule 1 (table item 15)
- 108 Section 360-115 in Schedule 1
- 109 Section 360-115 in Schedule 1 (table item 5)
- Taxation Laws Amendment Act (No. 8) 2003
- 110 Item 16 of Schedule 7
- Part 3 Application provisions
- 111 Application of amendments
- 112 Modified application of section 109ZC in 2002-03
- 113 Modified application of section 128TB in 2002-03 and 2003-04
- 114 Modified application of section 377 in 2002-03 and 2003-04
- Schedule 4 Deductible gift recipients
- Income Tax Assessment Act 1997
- 1 Subsection 30-25(1) (at the end of the table)
- 2 Application for item 1
- 3 Subsection 30-25(2) (at the end of the table)
- 4 Subsection 30-45(2) (at the end of the table)
- 5 Subsection 30-50(2) (table item 5.2.1)
- 6 Subsection 30-50(2) (table item 5.2.9)
- 7 Subsection 30-50(2) (table item 5.2.17)
- 8 Subsection 30-50(2) (table item 5.2.19)
- 9 Subsection 30-50(2) (table item 5.2.21)
- 10 Subsection 30-50(2) (at the end of the table)
- 11 Section 30-65 (at the end of the table)
- 12 Subsection 30-80(2) (at the end of the table)
- 13 After section 30-100
- 14 Section 30-105 (table item 13.2.1)
- 15 Section 30-105 (table item 13.2.5)
- 16 Section 30-105 (at the end of the table)
- 17 Subsection 30-315(2) (after table item 2)
- 18 Subsection 30-315(2) (after table item 17A)
- 19 Subsection 30-315(2) (after table item 30)
- 20 Subsection 30-315(2) (after table item 31)
- 21 Subsection 30-315(2) (after table item 38)
- 22 Subsection 30-315(2) (after table item 40A)
- 23 Subsection 30-315(2) (after table item 49)
- 24 Subsection 30-315(2) (after table item 63)
- 25 Subsection 30-315(2) (after table item 68)
- 26 Subsection 30-315(2) (after table item 94)
- 27 Subsection 30-315(2) (after table item 104B)
- 28 Subsection 30-315(2) (after table item 112AA)
- 29 Subsection 30-315(2) (after table item 112C)
- 30 Subsection 30-315(2) (after table item 121)
- Schedule 5 Debt and equity interests
- Income Tax Assessment Act 1997
- 1 Subsection 974-75(4) (heading)
- 2 Paragraph 974-75(4)(d)
- 3 Subsection 974-75(4)
- Schedule 6 Irrigation water providers
- Income Tax Assessment Act 1997
- 1 After section 40-50
- 2 At the end of section 40-515
- 3 Subsection 40-520(1)
- 4 Subsection 40-525(1)
- 5 At the end of subsection 40-555(1)
- 6 Subsection 40-555(2)
- 7 After subsection 40-630(1)
- 8 After subsection 40-630(2)
- 9 At the end of section 40-630
- 10 Paragraph 40-635(1)(f)
- 11 At the end of subsection 40-635(1)
- 12 Subsection 995-1(1)
- 13 Subsection 995-1(1)
- 14 Application
- Schedule 7 FBT housing benefits
- Fringe Benefits Tax Assessment Act 1986
- 1 Paragraph 58C(1)(b)
- 2 Paragraphs 58C(1)(d) and (e)
- 3 After paragraph 58C(2)(a)
- 4 Paragraph 58C(3)(c)
- 5 At the end of section 58C
- 6 Application
- Schedule 8 CGT event G3
- Income Tax Assessment Act 1997
- 1 Section 104-5 (table item dealing with CGT event G3)
- 2 Section 104-145
- 3 Section 112-45 (table item dealing with CGT event G3)
- 4 Section 136-10 (table item dealing with CGT event G3)
- 5 Paragraph 165-115GB(1)(b)
- 6 Subsection 165-115H(2)
- 7 Section 165-115N
- 8 Application
- Schedule 9 GST: Supplies to offshore owners of Australian real property
- A New Tax System (Goods and Services Tax) Act 1999
- 1 After subsection 38-190(2)
- 2 Subsection 38-190(3)
- 3 Application
- Schedule 10 Baby bonus adoption amendments
- Income Tax Assessment Act 1997
- 1 At the end of section 61-350
- 2 Group heading before section 61-355
- 3 Section 61-355 (heading)
- 4 At the end of subsection 61-355(1)
- 5 Section 61-365
- 6 Section 61-370
- 7 Paragraph 61-370(b)
- 8 Subsection 61-375(2)
- 9 Subsection 61-380(1)
- 10 Group heading before section 61-385
- 11 Section 61-385 (heading)
- 12 Subsection 61-385(1)
- 13 After subsection 61-385(1)
- 14 Group heading before section 61-405
- 15 Group heading before section 61-415
- 16 Section 61-415
- 17 Subsections 61-425(1) and (2)
- 18 At the end of subsection 61-430(1)
- 19 Subsection 61-430(3)
- 20 Section 61-430 (link note)
- 21 Subsection 995-1(1) (both definitions of base year )
- 22 Subsection 995-1(1) (definition of primary entitlement )
- 23 Application of amendments
- Schedule 11 Technical correction
- Taxation Laws Amendment Act (No. 8) 2003
- 1 Subsection 2(1) (table item 5)
- Schedule 12 Transfer of life insurance business
- Income Tax Assessment Act 1997
- 1 After section 138-20
- 2 At the end of subsection 320-30(1)
- 3 At the end of subsection 320-37(1)
- 4 At the end of subsection 320-40(1)
- 5 At the end of Division 320
- 6 Subsection 995-1(1) (at the end of the definition of life insurance premium )
- Income Tax (Transitional Provisions) Act 1997
- 7 Division 126 (heading)
- 8 At the end of Division 126
- 9 Subsection 126-150(3)
- 10 At the end of Division 170
- 11 Application
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