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Back to browse2 related documents
  • Tax Laws Amendment (2009 Measures No. 2) Act 2009 (42 of 2009)

  • Front Matter
  • 1 Short title
  • 2 Commencement
  • 3 Schedule(s)
  • Schedule 1 Tax treatment of payments under financial claims scheme
  • Banking Act 1959
  • 1 After section 16AH
  • 2 Application of section 16AHA
  • 3 After paragraph 16AK(4)(e)
  • First Home Saver Accounts Act 2008
  • 4 At the end of subsection 15(1)
  • 5 At the end of subsection 19(3)
  • 6 At the end of subsection 20(5)
  • 7 Subsection 31(1) (note)
  • 8 At the end of subsection 31(1)
  • 9 After section 128
  • 10 Application
  • Income Tax Assessment Act 1936
  • 11 At the end of subsection 393-15(3) in Schedule 2G
  • 12 At the end of subsection 393-15(4) in Schedule 2G
  • 13 Section 393-25 in Schedule 2G
  • 14 Section 393-25 in Schedule 2G (paragraph (a) of the definition of financial institution )
  • 15 At the end of Division 393 in Schedule 2G
  • 16 Application
  • Income Tax Assessment Act 1997
  • 17 At the end of subsection 104-10(5)
  • 18 At the end of subsection 104-25(5)
  • 19 Section 112-97 (at the end of the table)
  • 20 At the end of Part 3-10
  • 21 At the end of Division 306
  • 22 Application
  • 23 Division 322 (heading)
  • 24 At the end of section 322-1
  • 25 Group heading before section 322-5
  • 26 At the end of Division 322
  • Income Tax (Transitional Provisions) Act 1997
  • 27 At the end of Part 3-10
  • 28 Part 3-35 (heading)
  • 29 At the end of Part 3-35
  • Insurance Act 1973
  • 30 After section 62ZZK
  • 31 Application of section 62ZZKA
  • 32 At the end of subsection 62ZZM(1)
  • 33 After paragraph 62ZZP(4)(d)
  • Taxation Administration Act 1953
  • 34 At the end of Part 2-5 in Schedule 1
  • 35 Application of Division 21 in Schedule 1 to the Taxation Administration Act 1953
  • Schedule 2 CGT concessions for small business
  • Part 1 Main amendments
  • Income Tax Assessment Act 1997
  • 1 Subparagraph 152-10(1)(c)(iii)
  • 2 At the end of paragraph 152-10(1)(c) (before the note)
  • 3 Paragraph 152-10(1)(c) (note)
  • 4 After subsection 152-10(1)
  • 5 Before subsection 152-10(2)
  • 6 Before subsection 152-10(3)
  • 7 Before subsection 152-10(4)
  • 8 Paragraphs 152-40(1)(a) and (b)
  • 9 Subsection 152-40(1) (note 2)
  • 10 At the end of subsection 152-40(1)
  • 11 Subsection 152-40(1A)
  • 12 Subsection 152-40(2)
  • 13 Subsection 152-42(1)
  • 14 After section 152-45
  • 15 At the end of subsection 328-115(1)
  • 16 At the end of section 328-130 (before the example)
  • Part 2 Other amendments
  • Income Tax Assessment Act 1936
  • 17 At the end of subsection 109(1)
  • 18 Subsection 109C(1) (note 1)
  • Income Tax Assessment Act 1997
  • 19 Section 11-55 (after table item headed "bonds")
  • 20 At the end of subsection 104-197(1)
  • 21 At the end of subsection 104-198(1)
  • 22 Section 152-5
  • 23 Subsection 152-10(4) (note)
  • 24 At the end of subsection 152-10(4)
  • 25 Paragraph 152-20(2)(a)
  • 26 Paragraph 152-40(4)(e)
  • 27 After subsection 152-40(4)
  • 28 Group heading before section 152-80
  • 29 Section 152-80 (heading)
  • 30 Paragraphs 152-80(1)(a) and (b)
  • 31 Paragraph 152-80(1)(c)
  • 32 Subsection 152-80(2)
  • 33 Section 152-300
  • 34 After subsection 152-305(1)
  • 35 At the end of section 152-305
  • 36 Subsection 152-310(3)
  • 37 Subsection 152-325(1)
  • 38 Subsection 152-325(9)
  • 39 At the end of section 328-110
  • Tax Laws Amendment (2008 Measures No. 6) Act 2009
  • 40 Item 52 of Schedule 4 (table item 8)
  • Part 3 Application provisions
  • 41 Application of amendments made by Part 1
  • 42 Application of amendments made by items 25 to 27
  • 43 Application of amendments made by items 30 to 32
  • 44 Application of amendment made by item 34
  • 45 Application of amendment made by item 35
  • 46 Application of amendments made by items 36 to 38
  • 47 Application of amendment made by item 39
  • 48 Transitional: choice
  • Schedule 3 Tax benefits and capital gains tax
  • Income Tax Assessment Act 1997
  • 1 Paragraph 118-37(1)(h)
  • 2 Application
  • Schedule 4 National Urban Water and Desalination Plan
  • Part 1 Main amendments
  • Income Tax Assessment Act 1936
  • 1 Subsection 73I(4) (note)
  • Income Tax Assessment Act 1997
  • 2 Section 13-1 (after table item headed "unit trusts")
  • 3 After section 67-20
  • 4 Section 67-25 (heading)
  • 5 Subsection 67-25(1) (heading)
  • 6 Subsections 67-25(2) to (6)
  • 7 Subsection 376-10(1) (note)
  • 8 Subsection 376-35(1) (note)
  • 9 Subsection 376-55(1) (note)
  • 10 After Division 396
  • 11 Subsection 995-1(1)
  • 12 Subsection 995-1(1)
  • Taxation (Interest on Overpayments and Early Payments) Act 1983
  • 13 Subsection 3(1) (note at the end of the definition of income tax crediting amount )
  • 14 Subsection 8E(1) (note)
  • 15 Subsection 8G(1) (note)
  • Part 2 Sunsetting on 1 July 2014
  • Income Tax Assessment Act 1997
  • 16 Section 13-1 (table item headed "water")
  • 17 Section 67-23 (table item 25)
  • 18 Subdivision 402-W
  • 19 Transitional - revoking certificates
  • Schedule 5 Deductible gift recipients
  • Part 1 Amendments commencing on Royal Assent
  • Income Tax Assessment Act 1997
  • 1 Subsection 30-20(2) (at the end of the table)
  • 2 Subsection 30-25(2) (table item 2.2.34)
  • 3 Subsection 30-40(2) (at the end of the table)
  • 4 Subsection 30-45(2) (after table item 4.2.31)
  • 5 Section 30-105 (table item 13.2.8)
  • 6 Section 30-105 (table item 13.2.12) (the item 13.2.12 dealing with the Bunbury Diocese Cathedral Rebuilding Fund)
  • 7 Section 30-105 (at the end of the table)
  • 8 Section 30-315 (after table item 2AAA)
  • 9 Section 30-315 (after table item 9AA)
  • 10 Section 30-315 (table item 28ABA)
  • 11 Section 30-315 (after table item 52)
  • 12 Section 30-315 (after table item 93)
  • Part 2 Other amendments
  • Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006
  • 13 Item 14 of Schedule 3 (heading)
  • 14 Item 15 of Schedule 3 (heading)
  • Part 3 Application provision
  • 15 Application of Part 1 amendments
  • Schedule 6 ABN changes
  • Part 1 Amendments commencing on Royal Assent
  • A New Tax System (Australian Business Number) Act 1999
  • 1 Subsection 9(1)
  • 2 Subsections 9(2) and (3)
  • 3 After paragraph 10(1)(c)
  • 4 Paragraph 10(2)(b)
  • 5 At the end of subsection 11(1)
  • 6 Subsection 11(3) (note)
  • 7 At the end of subsection 12(1)
  • 8 Subsection 13(1) (note)
  • 9 Paragraph 14(2)(b)
  • 10 Subsection 14(2) (note)
  • 11 Section 15
  • 12 Subsection 17(1) (note)
  • 13 Subsection 18(1) (note)
  • 14 At the end of subsection 18(1)
  • 15 Subsection 18(2) (note 1)
  • 16 Subsection 18(2) (note 2)
  • 17 Subsection 18(4)
  • 18 Subsection 18(5) (note)
  • 19 At the end of subsection 18(5)
  • 20 Subsection 19(2) (note)
  • 21 Division 7
  • 22 Division 8
  • 23 After paragraph 25(2)(a)
  • 24 At the end of subsection 26(4)
  • 25 At the end of subsection 27(7)
  • 26 Division 10A
  • 27 After section 29
  • 28 Section 41
  • 29 Section 41 (definition of electronic signature )
  • 30 Section 41 (definition of lodged electronically )
  • 31 Section 41
  • 32 Application
  • Product Grants and Benefits Administration Act 2000
  • 33 Paragraph 57(1)(a)
  • Taxation Administration Act 1953
  • 34 Paragraph 105-140(1)(a) in Schedule 1
  • Part 2 Amendments commencing on Proclamation
  • A New Tax System (Australian Business Number) Act 1999
  • 35 Before subsection 3(1)
  • 36 Before subsection 3(3)
  • 37 At the end of section 3
  • 38 Section 9 (heading)
  • 39 After section 9
  • 40 After section 10
  • 41 Subsection 11(1)
  • 42 After section 11
  • 43 Subsection 13(1)
  • 44 Subsection 13(1) (note)
  • 45 Subsection 13(2)
  • 46 Subsection 13(4)
  • 47 Subsection 15(1) (at the end of the table)
  • 48 After subsection 18(1)
  • 49 Subsection 18(4)
  • 50 Subsection 19(1)
  • 51 Subsection 21(2)
  • 52 Division 9 (heading)
  • 53 Section 23 (heading)
  • 54 At the end of section 23
  • 55 At the end of section 25 (before the notes)
  • 56 Subsection 29A(1)
  • 57 At the end of subsection 30(3)
  • Schedule 7 Fuel tax
  • Part 1 Fuel Tax Act 2006
  • 1 Section 41-5 (note 1)
  • 2 Section 44-1 (note)
  • 3 Division 45
  • 4 Subsection 60-5(1) (note 1 at the end of the definition of Total fuel tax credits )
  • 5 Subsection 60-5(1) (note 2 at the end of the definition of Total fuel tax credits )
  • 6 Subsection 65-5(5)
  • 7 Subsection 65-10(1)
  • 8 Subsection 65-10(2)
  • 9 Section 110-5 (paragraph (a) of the definition of decreasing fuel tax adjustment )
  • 10 Section 110-5 (definition of Environment Minister )
  • 11 Section 110-5 (definition of Environment Secretary )
  • 12 Section 110-5 (definition of Greenhouse Challenge Plus Programme )
  • Part 2 Fuel Tax (Consequential and Transitional Provisions) Act 2006
  • 13 Item 35 of Schedule 3 (heading)
  • 14 Item 40 of Schedule 3 (heading)
  • 15 Item 41 of Schedule 3
  • Part 3 Application provisions
  • 16 Application of Part 1 amendments
  • Schedule 8 Government grants for businesses in relation to 2009 Victorian bushfires
  • Part 1 Amendments commencing on Royal Assent
  • Income Tax Assessment Act 1997
  • 1 Section 11-55 (after table item headed "demutualisation of private health insurers")
  • 2 At the end of Division 59
  • Part 2 Sunsetting on 1 July 2011
  • Income Tax Assessment Act 1997
  • 3 Section 11-55 (table item headed "disasters")
  • 4 Section 59-50
  • Part 3 Application provision
  • 5 Application of Part 1 amendments

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