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Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005 (161 of 2005)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 Assessments
- Part 1 Amending assessments
- Income Tax Assessment Act 1936
- 1 Subsections 170(1) to (7)
- 2 Subsections 170(9A), (9E) and (9F)
- 3 Subsection 170(10)
- 4 Subsection 170(10AA) (table item 10)
- 5 Subsection 170(10AA) (after table item 20)
- 6 Subsection 170(10AA) (table item 210)
- 7 Subsection 170(10AB)
- 8 Subsection 170(13)
- 9 Subsection 170(14)
- 10 Subsection 170(14)
- 11 Subsection 170(14)
- 12 Subsection 170(14)
- 13 Subsection 170(14) (definition of tax )
- 14 Section 170A
- 15 Application
- Part 2 Nil assessments
- Income Tax Assessment Act 1936
- 16 Subsection 6(1) (definition of assessment )
- 17 Section 175A
- 18 At the end of section 175A
- 19 Application
- Part 3 Making assessments for the 2003-04 year of income or earlier
- Income Tax Assessment Act 1936
- 20 After section 171
- Part 4 Consequential amendments
- Division 1 SPOR taxpayer provisions
- Income Tax Assessment Act 1936
- 21 Subsection 6(1) (definition of shorter period of review taxpayer or SPOR taxpayer)
- 22 Section 6AD
- 23 Subsection 251R(6D)
- 24 Subsections 251R(6F) and (6FA)
- 25 Application
- Income Tax Assessment Act 1997
- 26 Subsection 995-1(1) (definition of SPOR taxpayer )
- Taxation Administration Act 1953
- 27 Subsection 2(1) (definition of SPOR taxpayer )
- 28 Paragraphs 14ZW(1)(aa) and (aaa)
- 29 Subsections 14ZW(1A) and (1AA)
- 30 Paragraph 14ZW(1B)(b)
- 31 Paragraph 14ZW(1BA)(b)
- 32 Application
- 35 Application
- 37 Application
- Division 2 Nil assessment provisions
- Income Tax Assessment Act 1936
- 38 Paragraphs 161AA(a) and (b)
- 39 Section 166
- 40 Section 166
- 41 Paragraph 166A(3)(c)
- 42 Subsection 168(1)
- 43 Subsection 168(1)
- 44 Section 169
- 45 Section 169
- Taxation Administration Act 1953
- 46 Subsection 18-15(1) in Schedule 1
- 47 Paragraph 18-20(1)(c) in Schedule 1
- 48 Paragraph 18-25(2)(c) in Schedule 1
- 49 Paragraph 18-25(4)(a) in Schedule 1
- 50 Paragraph 18-25(4)(c) in Schedule 1
- 51 Paragraph 18-25(6)(a) in Schedule 1
- 52 Paragraph 18-25(6)(c) in Schedule 1
- 53 Section 18-27 in Schedule 1
- 54 Subsection 45-30(1) in Schedule 1
- 55 Subsection 45-30(3) in Schedule 1
- 56 Subsection 45-865(1) in Schedule 1
- Taxation (Interest on Overpayments and Early Payments) Act 1983
- 57 Subsections 8K(1) and (2)
- 58 Subsection 8K(3)
- 59 Application
- Division 3 Other provisions
- Child Support (Assessment) Act 1989
- 60 Subsection 56(3)
- 61 Application
- Income Tax Assessment Act 1936
- 62 Subsection 128TE(5)
- 63 Subsection 159GZZZZH(4)
- 64 Subsection 177G(1)
- 65 Subsection 177G(2)
- 66 Paragraph 262A(4)(b)
- 67 Paragraph 262A(4)(b)
- 68 Application
- 69 Paragraph 245-265(4)(b) in Schedule 2C
- 70 Paragraph 245-265(4)(b) in Schedule 2C
- 71 Paragraph 245-265(7)(b) in Schedule 2C
- 72 Paragraph 245-265(7)(b) in Schedule 2C
- 73 Application
- Income Tax (Transitional Provisions) Act 1997
- 74 Paragraph 830-15(2)(d)
- Schedule 2 ATO advice
- Part 1 Rulings
- Taxation Administration Act 1953
- 1 Division 360 in Schedule 1
- Part 2 Consequential amendments
- Fringe Benefits Tax Assessment Act 1986
- 2 Sections 74A to 74F
- Higher Education Support Act 2003
- 3 Clause 1 of Schedule 1 (definition of income tax law )
- Income Tax Assessment Act 1936
- 4 Paragraph 169A(2)(b)
- 5 Sections 170BA to 170BI
- Income Tax Assessment Act 1997
- 6 Subsection 1-3(2) (note)
- 7 Subsection 995-1(1) (definition of Commissioner assessment )
- 8 Subsection 995-1(1) (definition of fringe benefits tax law )
- 9 Subsection 995-1(1) (definition of income tax law )
- 10 Subsection 995-1(1) (definition of oral ruling )
- 11 Subsection 995-1(1) (definition of oral ruling arrangement )
- 12 Subsection 995-1(1) (definition of private ruling )
- 13 Subsection 995-1(1)
- 14 Subsection 995-1(1) (definition of self assessment )
- Product Grants and Benefits Administration Act 2000
- 15 Part 4A
- Taxation Administration Act 1953
- 16 Parts IVAAA and IVAA
- 17 Subsection 14ZL(1)
- 18 Section 14ZQ (definition of private ruling )
- 19 At the end of section 14ZU
- 20 After paragraph 14ZW(1)(b)
- 21 Subsection 14ZY(1)
- 22 After subsection 14ZY(1)
- 23 Subsection 14ZYA(1)
- 24 After section 14ZYA
- 25 Section 14ZZ
- 26 Sections 15AA and 15AB
- 27 Paragraph 284-15(3)(d) in Schedule 1
- Part 3 Transitional
- 28 Definition of commencement day
- 29 Status of existing rulings
- 30 Inconsistent rulings
- 31 Pending applications
- Part 4 Application
- 32 Application