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Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- 4 Amendment of assessments
- Schedule 1 Approved superannuation clearing house
- Part 1 Main amendments
- Retirement Savings Accounts Act 1997
- 1 After subsection 183(2)
- Superannuation Guarantee (Administration) Act 1992
- 2 Subsection 6(1)
- 3 After section 23A
- 4 After subsection 32C(2A)
- 5 After section 79
- Superannuation Industry (Supervision) Act 1993
- 6 After subsection 64(2)
- Part 2 Amendments conditional on the Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010
- Income Tax Assessment Act 1936
- 7 After paragraph 16(4)(hba)
- Taxation Administration Act 1953
- 8 Subsection 355-65(3) in Schedule 1 (at the end of the table)
- Part 3 Application provision
- 9 Application provision
- Schedule 2 Forestry managed investment schemes
- Income Tax Assessment Act 1936
- 1 After subsection 82KZMGA(1)
- Income Tax Assessment Act 1997
- 2 After subsection 394-10(5)
- Taxation Administration Act 1953
- 3 After subsection 290-50(2) in Schedule 1
- 4 Application provision
- Schedule 3 Managed investment trusts
- Income Tax Assessment Act 1936
- 1 Subsection 95(1) (at the end of the note to the definition of net income )
- Income Tax Assessment Act 1997
- 2 Section 10-5 (after table item headed "lotteries")
- 3 Section 12-5 (after table item headed "losses")
- 4 After Part 3-10
- 5 Subsection 840-805(6) (subsection heading)
- 6 At the end of section 840-805
- 7 Subsection 995-1(1) (definition of instalment income )
- Income Tax (Transitional Provisions) Act 1997
- 8 After Part 3-10
- Taxation Administration Act 1953
- 9 After section 45-285 in Schedule 1
- 10 Application provision
- Schedule 4 25% entrepreneurs' tax offset
- Income Tax Assessment Act 1997
- 1 Section 61-500
- 2 Subsection 61-505(2) (at the end of step 4 of the method statement)
- 3 Subsection 61-505(2) (at the end of step 5 of the method statement)
- 4 Subsection 61-510(2) (at the end of step 4 of the method statement)
- 5 Subsection 61-510(2) (at the end of step 5 of the method statement)
- 6 Subsection 61-520(2) (at the end of step 4 of the method statement)
- 7 Subsection 61-520(2) (at the end of step 5 of the method statement)
- 8 After section 61-520
- 9 Application provision
- Schedule 5 Consolidation
- Part 1 Use of the tax cost setting amount
- 1 Division 1 - Main amendments
- Income Tax Assessment Act 1997
- 1 Section 12-5 (table item headed "financial arrangements" (first occurring))
- 2 Subsection 701-55(3)
- 3 Subsection 701-55(6)
- 3A Subsection 701-58(2)
- 3B At the end of Division 701
- 4 After Subdivision 716-G
- 5 Subsection 995-1(1)
- 2 Division 2 - Foreign currency gains and losses
- Income Tax Assessment Act 1997
- 6 After Subdivision 715-D
- 3 Division 3 - Application and transitional provisions
- 7 Application provision
- 8 Transitional provision - use of the tax cost setting amount
- Part 2 Group restructures
- Income Tax Assessment Act 1997
- 9 Paragraph 703-75(2)(d)
- 10 After paragraph 703-75(2)(d)
- 11 Section 719-25 (heading)
- 12 At the end of section 719-25
- 13 Subparagraph 719-65(3)(d)(i)
- 14 After paragraph 719-90(2)(c)
- 15 After Subdivision 719-B
- 16 Subsection 995-1(1) (after paragraph (b) of the definition of member )
- 17 Application provision
- Part 3 Pre-CGT proportions
- Income Tax Assessment Act 1997
- 18 Section 705-125 (heading)
- 19 Subsection 705-125(1)
- 20 Subsections 705-125(2) and (3)
- 21 Subsection 705-125(4)
- 22 Section 705-165
- 23 Section 705-205
- 24 Section 705-245
- 25 Section 711-65 (heading)
- 26 Subsection 711-65(1)
- 27 Subsection 711-65(2) (note)
- 28 Subsection 711-65(4) (definition of leaving entity's pre-CGT proportion )
- 29 Subsection 711-65(5)
- 30 Section 711-70
- 31 Section 713-245
- 32 Section 713-270
- 33 Subsection 995-1(1) (definition of pre-CGT factor )
- 34 Subsection 995-1(1)
- 35 Application provision
- Part 4 No double counting of amounts in ACA
- Income Tax Assessment Act 1997
- 36 After section 705-60
- 37 Application provision
- 38 Transitional provision - choice where pre-commencement joining time
- Part 5 Pre-joining time roll-overs
- Income Tax Assessment Act 1997
- 39 Paragraph 104-505(1)(b)
- 40 Section 705-60 (table item 3A)
- 41 Section 705-93 (heading)
- 42 After paragraph 705-93(1)(a)
- 43 Paragraph 705-93(1)(b)
- 44 Paragraph 705-93(1)(c)
- 45 Paragraph 705-93(1)(d)
- 47 Subsections 705-147(3), (4) and (5)
- 48 Section 705-150
- 49 Subsections 705-227(3), (4) and (5)
- 50 Subsection 995-1(1)
- 51 Subsection 995-1(1)
- 52 Subsection 995-1(1)
- 53 Subsection 995-1(1)
- Income Tax (Transitional Provisions) Act 1997
- 54 Section 126-165 (paragraph (c) of the example)
- 55 Application provision
- Part 6 Phasing out over-depreciation adjustments
- 1 Division 1 - Joining times between 8 May 2007 and 30 June 2009
- Income Tax Assessment Act 1997
- 56 Paragraph 705-50(2)(b)
- 57 Application provision
- 2 Division 2 - Repeal of section 705-50 with effect from 1 July 2009
- Income Tax Assessment Act 1997
- 58 Section 705-50
- 59 Section 705-55 (heading)
- 60 Subparagraph 705-55(b)(iii)
- 61 Subparagraph 705-55(b)(iv)
- 62 Paragraph 705-57(2)(d)
- 63 Subsection 705-57(6)
- 64 Subsection 705-59(7)
- 65 Section 705-190
- 66 Section 713-225(5)
- 67 Section 713-230
- 68 Subsection 715-900(2) (note 2)
- 69 Subsection 716-330(9)
- 70 Subsection 716-340(8) (note)
- 71 Subsection 995-1(1) (definition of over-depreciated )
- 72 Subsection 995-1(1) (definition of over-depreciation )
- Income Tax (Transitional Provisions) Act 1997
- 73 Section 126-165 (paragraph (b) of the example)
- 74 Subsection 701-40(1)
- 75 Paragraph 701-40(3)(b)
- 76 Subsection 701-40(5)
- 77 Subsection 705-305(9) (note)
- 78 Application provision
- Part 7 Leaving time liabilities
- 1 Division 1 - Timing
- Income Tax Assessment Act 1997
- 79 Subsection 711-20(1) (cell at table item 1, column headed "What the step requires")
- 80 Subsection 711-20(1) (cell at table item 2, column headed "What the step requires")
- 81 Subsection 711-20(1) (cell at table item 4, column headed "What the step requires")
- 82 Section 711-25 (heading)
- 83 Subsection 711-45(1)
- 84 Paragraph 713-265(4)(a)
- 85 Paragraph 713-265(4)(b)
- 86 Subsection 713-265(4)
- 87 Application provision
- 2 Division 2 - Adjustment of step 4 amount
- Income Tax Assessment Act 1997
- 88 Subsection 711-45(8)
- 89 Application provision
- Part 8 Accounting principles
- Income Tax Assessment Act 1997
- 90 Paragraph 701-40(2)(b)
- 91 Paragraph 705-56(1)(b)
- 92 Subsection 705-58(1)
- 93 Subsection 705-59(2)
- 94 Subsection 705-70(1)
- 95 Subsection 705-70(1)
- 96 Subsection 705-70(1A)
- 97 At the end of section 705-70
- 98 Paragraph 705-80(1)(a)
- 99 Paragraph 705-85(3)(b)
- 100 Subsection 705-90(2)
- 101 Subsection 705-90(2)
- 102 Subsection 711-45(1)
- 103 Subsection 711-45(1)
- 104 After subsection 711-45(1)
- 105 Subsection 711-45(5)
- 106 Subsection 711-45(7)
- 107 Paragraph 713-225(6)(a)
- 108 Paragraph 713-225(6)(a)
- 109 Paragraph 713-265(4)(a)
- 110 Paragraph 713-265(4)(a)
- 111 Subsection 995-1(1)
- 112 Subsection 995-1(1)
- 113 Application provision
- Part 9 Inherited deductions
- Income Tax Assessment Act 1997
- 114 At the end of section 705-115
- 115 Subsection 711-35(1)
- 116 At the end of section 711-35
- 117 Application provision
- Part 10 General insurance companies
- Income Tax Assessment Act 1997
- 118 At the end of Subdivision 713-M
- 119 Application provision
- Part 11 Retained cost base assets
- 1 Division 1 - Cash management trusts
- Income Tax Assessment Act 1997
- 120 Subsection 705-25(2)
- 122 Subsection 995-1(1)
- 2 Division 2 - Rights to future income assets
- Income Tax Assessment Act 1997
- 123 After subsection 705-25(4A)
- 124 Subparagraph 705-25(5)(c)(ii)
- 125 After paragraph 705-25(5)(c)
- 3 Division 3 - Application provision
- 126 Application provision
- Part 12 Removal of CGT event L7
- Income Tax Assessment Act 1997
- 127 Section 104-5 (table item relating to CGT event L7)
- 128 Section 104-530
- 129 Section 110-10 (table item relating to CGT event L7)
- Income Tax (Transitional Provisions) Act 1997
- 130 Section 701-34
- 131 Application provision
- Part 13 Reduction in tax cost setting amount that exceeds market value of certain retained cost base assets
- Income Tax Assessment Act 1997
- 132 After section 705-25
- 133 Paragraph 705-35(1)(b)
- Part 14 Blackhole expenditure for MEC Groups
- Income Tax Assessment Act 1997
- 135 Paragraph 110-35(10)(a)
- 136 Application provision
- Part 15 Transitional concession for SAPs
- New Business Tax System (Consolidation and Other Measures) Act 2003
- 137 Subsection 2(1) (table item 2)
- 138 After item 27 of Schedule 1
- 139 Application provision
- 140 Transitional provision - revocation of choice for transitional entities
- Part 16 Loss multiplication rules for widely held companies
- Income Tax Assessment Act 1997
- 141 After subsection 165-115X(2)
- 142 After subsection 165-115X(3)
- 143 Subsection 165-115X(4)
- 144 After subsection 165-115Y(3)
- 145 After subsection 165-115Y(4)
- 146 Subsection 165-115Y(5)
- 146A Section 715-230 (note 1)
- 147 After paragraph 715-255(1)(b)
- 148 After subsection 715-255(1)
- 148A After section 715-260
- 149 Subsection 715-270(5)
- 150 After subsection 715-270(5)
- 150A Section 715-450 (note)
- 150B Subdivision 715-H (heading)
- 150C Paragraph 715-610(2)(d)
- 150D At the end of subsection 715-610(2)
- 150E Subsection 715-610(3)
- 150F Subsection 715-610(3)
- 151 After section 719-735
- 152 Application provision
- Part 17 CGT straddles
- Income Tax Assessment Act 1997
- 153 At the end of Subdivision 716-Z
- 154 Application provision
- Part 18 Choice to consolidate
- Income Tax Assessment Act 1997
- 155 Subsection 703-50(1)
- 156 At the end of subsection 703-50(1)
- 157 Subsection 703-50(3)
- 158 Subsections 703-50(5) and (6)
- 159 Before section 703-60 (after the group heading)
- 160 Paragraph 703-60(2)(b)
- 161 Subsection 703-60(2)
- 162 After subsection 703-60(2)
- 163 Paragraph 703-60(3)(b)
- 164 Paragraph 703-60(3)(c)
- 165 Subsection 703-60(3)
- 166 At the end of section 703-60
- 167 Paragraph 719-5(4)(c)
- 168 Paragraph 719-5(4)(d)
- 169 Paragraph 719-5(4)(f)
- 170 At the end of subsection 719-5(4)
- 171 Subsection 719-5(6)
- 172 Paragraph 719-40(1)(e)
- 173 Subparagraph 719-40(1)(e)(ii)
- 174 Paragraph 719-40(1)(f)
- 175 At the end of subsection 719-40(1)
- 176 Subsection 719-40(2)
- 177 Subsection 719-50(1)
- 178 Subsection 719-50(3)
- 179 Paragraph 719-50(4)(b)
- 180 Section 719-55
- 181 Subsection 719-60(1)
- 182 Subsection 719-60(3)
- 183 Before section 719-80 (after the group heading)
- 184 Subparagraph 719-80(2)(a)(ii)
- 185 Paragraph 719-80(2)(a)
- 186 Subparagraph 719-80(2)(b)(iii)
- 187 Paragraph 719-80(2)(b)
- 188 At the end of section 719-80
- Income Tax (Transitional Provisions) Act 1997
- 189 Paragraph 701-5(2)(a)
- 190 Paragraph 701D-15(3)(a)
- Taxation Administration Act 1953
- 191 Paragraph 45-885(1)(e) in Schedule 1
- 192 Section 45-935 in Schedule 1 (table item 1)
- 193 Application provision
- Part 19 Life insurance companies
- 1 Division 1 - Amendments applying before the introduction of first home saver accounts
- Income Tax Assessment Act 1997
- 194 After section 713-510
- 195 Group heading before section 713-553
- 196 Sections 713-553, 713-555 and 713-560
- 197 Application provision
- 2 Division 2 - Amendments applying from the introduction of first home savers accounts
- Income Tax Assessment Act 1997
- 198 Paragraph 713-510A(3)(b)
- 199 Paragraph 713-510A(3)(c)
- 200 Paragraph 713-510A(3)(d)
- 201 Paragraph 713-510A(3)(e)
- 202 Application provision
- Part 20 Non-membership equity interests
- Income Tax Assessment Act 1997
- 203 Subsection 705-65(6)
- 204 Subsection 705-85(3) (heading)
- 205 Paragraph 705-85(3)(a)
- 206 Paragraph 705-85(3)(b)
- 207 Subsection 705-145(5)
- 208 Subsection 705-195(1)
- 209 Subsection 705-195(2)
- 210 Paragraph 705-200(1)(b)
- 211 Subsection 705-200(3)
- 212 Subsection 705-225(5)
- 213 Subsection 711-15(2)
- 214 Subsection 711-20(1) (cell at table item 4, column headed "Purpose of the step")
- 215 After subsection 711-45(6A)
- 216 Subsection 715-50(6)
- 217 Subsection 715-255(6)
- 218 Subsection 715-270(10)
- 219 Subsection 995-1(1)
- 220 Application provision
- Schedule 6 Miscellaneous amendments
- Part 1 CGT main residence exemption for replacement dwelling
- Income Tax Assessment Act 1997
- 1 After subsection 118-145(3)
- 2 After section 118-145
- 3 Paragraph 118-150(3)(a)
- 4 After subsection 118-190(3)
- 5 At the end of paragraph 118-200(4)(b)
- 6 Application provision
- Part 2 Small business retirement exemption
- 1 Division 1 - Main amendment
- Income Tax Assessment Act 1997
- 7 Paragraph 152-310(2)(a)
- 8 Application provision
- 2 Division 2 - Related amendments
- Income Tax Assessment Act 1997
- 9 Section 11-15 (table item headed "small business retirement exemption")
- 10 Section 11-55 (table item headed "capital gains tax")
- 11 Section 12-5 (table item headed "capital gains tax")
- Part 3 Waiver connected with proceeds of crime proceedings
- Taxation Administration Act 1953
- 12 Division 340 in Schedule 1 (heading)
- 13 At the end of Part 4-50 in Schedule 1
- 14 Application provision
- Part 4 Amendments relating to higher education
- A New Tax System (Goods and Services Tax) Act 1999
- 15 Section 195-1 (definition of higher education institution )
- Fringe Benefits Tax Assessment Act 1986
- 16 Section 135M (first paragraph)
- Income Tax Assessment Act 1936
- 17 Subsection 82A(2) (paragraphs (a), (ab) and (b) of the definition of expenses of self-education )
- 18 Application provision
- Income Tax Assessment Act 1997
- 19 Paragraphs 26-20(1)(a), (b) and (c)
- 20 Application provision
- 21 Subsection 30-25(1) (cell at table item 2.1.3, column headed "Fund, authority or institution")
- 22 Subsection 30-25(1) (cell at table item 2.1.6, column headed "Fund, authority or institution")
- 23 Application provision
- 24 Subparagraph 52-132(a)(x)
- 25 Subparagraph 52-140(3)(a)(x)
- 26 Application provision
- Taxation Administration Act 1953
- 27 Section 8AAZA (definition of HEC assessment debt )
- 28 Paragraph 8AAZLD(a)
- 29 Paragraph 8AAZLD(aa)
- 30 Paragraph 11-1(c) in Schedule 1
- 31 Subsection 15-25(1) in Schedule 1
- 32 Paragraph 15-30(c) in Schedule 1
- 33 Paragraph 15-50(1)(b) in Schedule 1
- 34 Paragraph 45-5(1)(c) in Schedule 1
- 35 Section 45-340 in Schedule 1 (method statement, step 3)
- 36 Section 45-375 in Schedule 1 (method statement, step 3)
- Taxation (Interest on Overpayments and Early Payments) Act 1983
- 37 Subsection 3(1) (definition of HEC assessment debt )
- 38 Section 3C (table item 40)
- 39 Subparagraph 8A(1)(a)(ii)
- 40 Paragraph 8A(2)(b)
- 41 Subparagraphs 8E(1)(d)(iii) and (2)(d)(iii)
- 42 Sub-subparagraph 12A(1)(a)(iv)(B)
- 43 Paragraph 12A(2)(b)
- Part 5 PAYG withholding from delayed payments for termination of employment
- 1 Division 1 - Main amendments
- Taxation Administration Act 1953
- 44 Subsection 10-5(1) in Schedule 1 (table item 8)
- 45 Subsection 12-5(2) in Schedule 1 (table item 2)
- 46 Subdivision 12-C in Schedule 1 (heading)
- 47 Section 12-85 in Schedule 1 (heading)
- 48 Paragraph 12-85(b) in Schedule 1
- 49 Section 16-165 in Schedule 1 (heading)
- 50 Paragraph 16-165(2)(b) in Schedule 1
- 51 Subparagraph 18-65(3)(d)(ii) in Schedule 1
- 52 Section 390-1 in Schedule 1 (note)
- 53 Application provision
- 2 Division 2 - Related amendments
- Child Support (Registration and Collection) Act 1988
- 54 Subsection 4(1) (note at the end of the definition of work and income support related withholding payments )
- Income Tax Assessment Act 1936
- 55 Subsection 6(1) (note at the end of the definition of work and income support related withholding payments and benefits )
- Income Tax Assessment Act 1997
- 56 Subsection 28-185(3) (cell at table item 5, column headed "Subject matter")
- 57 Subsection 900-12(3) (cell at table item 5, column headed "Subject matter")
- Part 6 Administrative penalties for false or misleading statements
- 1 Division 1 - Main amendments
- Taxation Administration Act 1953
- 58 Section 284-25 in Schedule 1
- 59 Paragraph 284-75(1)(a) in Schedule 1
- 60 Paragraph 284-75(1)(b) in Schedule 1
- 61 Paragraph 284-75(1)(c) in Schedule 1
- 62 Subsection 284-75(1) in Schedule 1 (note)
- 63 At the end of subsection 284-75(1) in Schedule 1
- 64 Paragraph 284-75(2)(a) in Schedule 1
- 65 Paragraph 284-75(2)(b) in Schedule 1
- 66 Paragraph 284-75(2)(c) in Schedule 1
- 67 At the end of section 284-75 in Schedule 1
- 68 Subsection 284-80(1) in Schedule 1 (note)
- 69 Subsection 284-90(1) in Schedule 1
- 70 Subsection 284-90(1) in Schedule 1 (table items 1, 2 and 3)
- 71 Subsection 284-90(1) in Schedule 1 (after table item 3)
- 72 Subsection 284-90(1) in Schedule 1 (table item 4)
- 73 Subsection 284-90(1) in Schedule 1 (note)
- 74 Subsection 284-90(2) in Schedule 1
- 75 At the end of Subdivision 284-B in Schedule 1
- 76 Subsection 284-150(2) in Schedule 1 (note)
- 77 Section 284-160 in Schedule 1
- 78 Section 284-160 in Schedule 1 (note)
- 79 Section 284-215 in Schedule 1
- 80 Subsection 284-220(1) in Schedule 1
- 81 Paragraph 284-220(1)(a) in Schedule 1
- 82 Paragraph 284-220(1)(b) in Schedule 1
- 83 Paragraph 284-220(1)(c) in Schedule 1
- 84 After paragraph 284-220(1)(c) in Schedule 1
- 85 Paragraph 284-220(1)(d) in Schedule 1
- 86 Paragraph 284-220(1)(e) in Schedule 1
- 87 Paragraph 284-220(1)(e) in Schedule 1
- 88 After section 284-220 in Schedule 1
- 89 Section 284-225 in Schedule 1 (heading)
- 90 Subsections 284-225(1) and (2) in Schedule 1
- 91 After subsection 284-225(4) in Schedule 1
- 92 Subsection 284-225(5) in Schedule 1
- 93 Subsection 284-225(5) in Schedule 1
- 94 Section 288-85 in Schedule 1
- 95 Subsection 361-5(1) in Schedule 1 (note 1)
- 96 Subsection 361-5(1) in Schedule 1 (note 2)
- 97 Subsection 361-5(3) in Schedule 1
- 2 Division 2 - Consequential amendments
- Product Grants and Benefits Administration Act 2000
- 98 Paragraph 35(1)(b)
- Superannuation Industry (Supervision) Act 1993
- 99 Section 38A (subparagraph (ab)(i) of the definition of regulatory provision )
- 100 Subsection 39(1B)
- 3 Division 3 - Application provision
- 101 Application provision - Divisions 1 and 2
- 4 Division 4 - Amendments with contingent commencement
- Taxation Administration Act 1953
- 102 Subsections 284-75(1A) and (1B) in Schedule 1
- 103 Before subsection 284-75(5) in Schedule 1
- 104 At the end of section 284-75 in Schedule 1
- 105 Application provision
- Part 7 Offsets against superannuation guarantee charge
- Tax Laws Amendment (2008 Measures No. 2) Act 2008
- 106 After item 7 of Schedule 2
- 107 Paragraphs 8(1)(a) and 9(a) of Schedule 2
- Part 8 Status of certain superannuation funds
- Income Tax Assessment Act 1936
- 108 Subsection 267(1) (at the end of the definition of constitutionally protected fund )
- Part 9 Technical corrections
- A New Tax System (Luxury Car Tax) Act 1999
- 109 Section 9-20
- Taxation Administration Act 1953
- 110 Section 363-35 in Schedule 1
- 111 Subparagraphs 426-165(1)(b)(a) and (b) in Schedule 1
- Tax Laws Amendment (2009 Measures No. 4) Act 2009
- 112 Item 132 of Schedule 5
- 113 Item 133 of Schedule 5
- Part 10 Repeal of redundant material
- Income Tax Assessment Act 1936
- 114 Subsection 6(1) (definition of accrued leave transfer payment )
- Income Tax Assessment Act 1997
- 115 Subsection 116-30(1) (note)
- Taxation Administration Act 1953
- 116 Subsection 16-150(1) in Schedule 1
- Part 11 Other minor changes
- A New Tax System (Goods and Services Tax) Act 1999
- 117 Section 195-1
- Income Tax Assessment Act 1936
- 118 Subsection 6(1) (definition of agent )
- 119 Transitional provision relating to agents
- 120 Subsection 6(1) (definition of allowable deduction )
- 121 Subsection 6(1) (definition of friendly society dispensary )
- 122 Subsection 6(1) (definition of paid-up share capital )
- 123 Subsection 6(1) (definition of person )
- 124 Subsection 45B(9)
- 125 Application provision
- 126 Subsection 45B(10)
- Income Tax Assessment Act 1997
- 127 Section 12-5 (table item headed "family tax benefit")
- 128 Section 25-7
- 129 Section 67-23 (after table item 10)
- 130 Application provision
- 131 Section 67-23 (after table item 20)
- 132 Application provision
- 133 Subsection 67-25(7)
- 134 Application provision
- 135 Section 109-55 (table item 8C)
- 136 At the end of section 109-55
- 137 Section 112-97 (cell at table item 21, column headed "See:")
- 138 Section 112-97 (cell at table item 22, column headed "See:")
- 139 Subsection 115-25(1) (note)
- 140 At the end of subsection 115-25(1)
- 141 Subsection 115-30(1) (table item 2)
- 142 After section 115-30
- 143 Section 115-40 (note)
- 144 Subsection 115-45(4) (note)
- 145 Subsection 115-45(6) (note)
- 146 Application provision
- 147 At the end of subsection 152-320(1)
- 148 Paragraph 974-110(1)(b)
- 149 Application provision
- 150 Subsection 995-1(1)
- 151 Subsection 995-1(1)
- 152 Subsection 995-1(1) (definition of quote )
- 153 Subsection 995-1(1) (definition of quoted )
- 154 Subsection 995-1(1)
- 155 Subsection 995-1(1)
- Income Tax (Transitional Provisions) Act 1997
- 156 Section 1-10
- 157 Subsection 770-230(5)
- 158 Application provision - amendment of subsection 770-230(5)
- Taxation Administration Act 1953
- 159 Paragraph 45-288(a) in Schedule 1
- 160 At the end of Chapter 2 in Schedule 1
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