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Tax Laws Amendment (2005 Measures No. 2) Act 2005 (78 of 2005)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 Simplified imputation system
- Income Tax Assessment Act 1997
- 1 Subsection 205-70(2) (steps 1 and 2 of the method statement)
- 2 At the end of section 205-70
- 3 Application
- Schedule 2 CGT roll-over for transfer of assets to superannuation funds with licensed trustees
- Income Tax Assessment Act 1997
- 1 Section 112-150 (at the end of the table)
- 2 At the end of Division 126
- Schedule 3 Deducting expenditure on telecommunications rights
- Part 1 IRUs
- Income Tax Assessment Act 1997
- 1 Subsections 40-45(3) and (4)
- 2 Subsection 40-95(9)
- 3 Subsection 995-1(1) (definition of IRU )
- Income Tax (Transitional Provisions) Act 1997
- 4 After section 40-45
- 5 Application of amendments
- Part 2 Rights of access to telecommunications sites
- Income Tax Assessment Act 1997
- 6 Section 12-5 (table item headed "capital allowances")
- 7 Section 12-5 (after the table item headed "tax related expenses")
- 8 At the end of subsection 40-30(2)
- 9 At the end of subsection 40-70(2)
- 10 Subsection 40-95(7) (at the end of the table)
- 11 Subsection 995-1(1)
- 12 Application of amendments
- Schedule 4 Changing from annual to quarterly payment of PAYG instalments
- Taxation Administration Act 1953
- 1 Subsection 45-50(3) in Schedule 1 (note)
- 2 Paragraph 45-125(2)(b) in Schedule 1
- 3 Paragraph 45-125(2)(c) in Schedule 1
- 4 Section 45-150 in Schedule 1
- 5 Saving
- Schedule 5 Deductible gift recipients
- Income Tax Assessment Act 1997
- 1 Subsection 30-40(2) (at the end of the table)
- 2 Subsection 30-45(2) (at the end of the table)
- 3 Subsection 30-80(2) (at the end of the table)
- 4 Section 30-105 (at the end of the table)
- 5 Subsection 30-315(2) (after table item 50C)
- 6 Subsection 30-315(2) (after table item 75)
- 7 Subsection 30-315(2) (after table item 82)
- 8 Subsection 30-315(2) (after table item 97)
- 9 Subsection 30-315(2) (after table item 105)
- Schedule 6 Goods and services tax and real property
- A New Tax System (Goods and Services Tax) Act 1999
- 1 Section 17-99 (after table item 11)
- 2 After subsection 40-75(2)
- 3 After subsection 48-55(1)
- 4 Paragraph 48-115(1)(a)
- 5 Subsection 48-115(1)
- 6 Paragraph 48-115(1)(c)
- 7 Paragraph 48-115(1)(d)
- 9 Section 75-5 (heading)
- 10 Subsection 75-5(1)
- 11 Subsection 75-5(2)
- 12 Subsection 75-10(2)
- 13 Subsection 75-10(3)
- 14 Paragraph 75-10(3)(b)
- 15 Paragraph 75-10(3)(b)
- 16 After section 75-10
- 17 Section 75-15
- 18 After section 75-20
- 19 After section 75-25
- 20 At the end of Division 75
- 21 Savings provision - determinations under paragraph 75-10(3)(b)
- 22 Section 195-1
- 23 Section 195-1 (note at the end of the definition of consideration )
- 24 Section 195-1 (after table item 4 of the definition of decreasing adjustment )
- 25 Section 195-1 (after table item 4 of the definition of increasing adjustment )
- 26 Section 195-1
- 26A Section 195-1
- 27 Section 195-1 (definition of margin )
- 27B Subsection 62(2) (after table item 37A)
- 28 Application
- Schedule 7 Superannuation and family law
- Income Tax Assessment Act 1936
- 1 Subsection 27A(1)
- 2 Subsection 27A(1)
- 3 Subsection 27A(1)
- 4 Subsection 27A(1)
- 5 At the end of subsection 27AAA(2)
- 6 After subsection 27AAA(7)
- 7 Paragraphs 27ACA(1)(b) and (c)
- 8 Subsection 27ACA(1)
- 9 After subsection 27ACA(1)
- 10 Subsection 27ACA(5) (definition of non-member spouse )
- 11 Subsection 27ACA(5) (definition of payment split )
- 12 Subsection 27ACA(5) (definition of splittable payment )
- 13 At the end of subsection 27ACB(1)
- 14 After subsection 27ACB(1)
- 15 Subsection 27ACB(5)
- 16 Subsection 27ACB(5) (at the end of the definition of identified component )
- 17 Subsection 27ACB(5) (definition of non-member spouse )
- 18 After subsection 82AAC(1)
- 19 Subsection 82AAC(3)
- 20 Subsection 82AAC(3)
- 21 Subsection 82AAC(3)
- 22 Subsection 82AAC(3)
- 23 Subsection 82AAC(3)
- 24 Subsection 82AAT(1A)
- 25 After subsection 82AAT(1A)
- 26 Subsection 82AAT(1CB)
- 27 After subsection 82AAT(1CB)
- 28 At the end of section 82AAT
- 29 Paragraph 140M(1A)(a)
- 30 Paragraph 140M(1A)(b)
- 31 Paragraph 140M(1A)(c)
- 32 Paragraph 140M(1A)(d)
- 33 Paragraph 140M(1A)(e)
- 34 Subsection 140M(1A) (note 1)
- 35 Subsection 140M(1A) (note 2)
- 36 Paragraph 140M(1C)(a)
- 37 Paragraph 140M(1C)(b)
- 38 Paragraph 140M(1C)(c)
- 39 Paragraph 140M(1C)(d)
- 40 Paragraph 140M(1C)(g)
- 41 Paragraph 140UA(1)(a)
- 42 Paragraph 140UA(1)(b)
- 43 Paragraph 140UA(1)(b)
- 44 Paragraph 140UA(1)(c)
- 45 Paragraph 140UA(1)(c)
- 46 Paragraph 140UA(1)(d)
- 47 Paragraph 140UA(2)(b)
- 48 Paragraph 140ZFA(a)
- 49 Paragraph 140ZFA(b)
- 50 Section 140ZFA
- 51 At the end of section 140ZN
- 52 Paragraph 140ZP(3)(d)
- 53 After subsection 159T(1)
- 54 At the end of section 159T
- 55 At the end of subsection 274(1)
- 56 After subsection 274(3)
- Schedule 8 Worker entitlement funds
- Fringe Benefits Tax Assessment Act 1986
- 1 Paragraph 58PA(b)
- 2 Subparagraph 58PA(c)(i)
- 2A Paragraph 58PC(1)(d)
- 3 Application
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