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Tax Laws Amendment (Foreign Source Income Deferral) Act (No. 1) 2010 (114 of 2010)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 Repeal of the FIF and deemed present entitlement rules
- Part 1 Main amendments
- Income Tax Assessment Act 1936
- 1 Subsection 6(1)
- 2 Subsection 6(1) (paragraph (l) of the definition of passive income)
- 3 Subsection 6(1)
- 4 Subsection 6(1)
- 5 Subsection 6(1)
- 6 Subsection 6AB(1)
- 7 Section 23AK
- 8 Subsection 82KZL(1) (definition of approved stock exchange)
- 9 Sections 96A, 96B and 96C
- 10 Paragraph 102AAU(1)(b)
- 11 Sub-subparagraph 102AAU(1)(c)(viii)(B)
- 12 Subparagraph 102AAU(1)(c)(ix)
- 13 Subsections 102AAU(7), (8) and (9)
- 14 Subsection 317(1) (definition of FIF attribution account entity)
- 15 Subsection 317(1) (definition of FIF attribution account payment)
- 16 Subsection 317(1) (definition of FIF attribution debit)
- 17 Subsection 317(1) (definition of grossed-up amount)
- 18 Subparagraph 356(4B)(b)(ii)
- 19 Subparagraph 356(4C)(b)(ii)
- 20 Paragraphs 371(1)(aa) and (ab)
- 21 Subsection 371(2)
- 22 Subsections 371(2A), (2B), (2C) and (2D)
- 23 Paragraphs 371(5)(aa) and (ab)
- 24 Paragraph 384(2)(ca)
- 25 Subparagraph 384(2)(d)(iii)
- 26 Subparagraph 384(2)(d)(iv)
- 27 Paragraphs 385(2)(a) and (b)
- 28 Paragraph 385(2)(ca)
- 29 Paragraph 385(2)(d)
- 30 Sub-subparagraph 385(2)(d)(iv)(B)
- 31 Subparagraph 385(2)(d)(v)
- 32 Subsection 385(4)
- 33 Paragraph 389(a)
- 34 Subsections 402(2A), (2B) and (2C)
- 35 Subsection 402(4)
- 36 Subdivision E of Division 7 of Part X
- 37 Part XI
- 38 Subsection 272-140(1) in Schedule 2F (definition of approved stock exchange)
- 39 Schedules 3, 4 and 5
- Income Tax Assessment Act 1997
- 40 Section 10-5 (table item headed "attributable income")
- 41 Section 10-5 (table item headed "FIFs")
- 42 Section 10-5 (table item headed "foreign investment funds (FIFs)")
- 43 Section 10-5 (table item headed "insurance")
- 44 Section 11-55 (table item headed "foreign aspects of income taxation")
- 45 Section 12-5 (table item headed "foreign investment funds (FIFs)")
- 46 Section 12-5 (table item headed "foreign life assurance policies")
- 47 Section 70-70
- 48 Subsection 116-10(7) (note 1)
- 49 Subsection 230-460(12)
- 50 Subsection 703-75(4) (note)
- 51 Subsection 715-660(1) (table items 1 and 2)
- 52 Subdivision 717-D of Division 717 of Part 3-90 (heading)
- 53 Section 717-200
- 54 Paragraph 717-205(c)
- 55 Section 717-220
- 56 Section 717-230
- 57 Subdivision 717-E of Division 717 of Part 3-90 (heading)
- 58 Section 717-235
- 59 Paragraph 717-240(c)
- 60 Section 717-255
- 61 Section 717-265
- 62 Subsection 768-533(1)
- 63 Section 768-900
- 64 Section 768-965
- 65 Section 768-975
- 66 Section 770-135 (heading)
- 67 Subsection 770-135(1)
- 68 Subsection 770-135(2)
- 69 Paragraph 770-135(3)(b)
- 70 Paragraph 770-135(3)(c)
- 71 Paragraph 770-135(5)(b)
- 72 Paragraph 770-135(5)(c)
- 73 Subsection 770-135(5) (note)
- 74 Subsections 770-135(6), (7) and (8)
- 75 Subsection 830-10(1)
- 76 Subsection 830-10(2)
- 77 Subsection 830-15(1)
- 78 Subsection 830-15(5)
- 79 Paragraph 960-50(10)(c)
- 80 Paragraph 960-50(10)(d)
- 81 Subsection 995-1(1) (definition of approved stock exchange)
- 82 Subsection 995-1(1) (definition of attribution percentage)
- 83 Subsection 995-1(1) (definition of FIF)
- 84 Subsection 995-1(1) (definition of FLP)
- 85 Subsection 995-1(1) (definition of foreign investment fund)
- 86 Subsection 995-1(1) (definition of notional accounting period)
- Superannuation Industry (Supervision) Act 1993
- 87 Subsection 66(5) (paragraph (b) of the definition of listed security)
- Part 2 Other amendments
- Income Tax Assessment Act 1936
- 88 Subsection 401(1)
- 89 Subsection 401(3)
- 90 Subsection 461(1)
- 91 Subsection 461(3)
- 92 Section 613
- Part 3 Application and saving provisions
- 93 Application of Part 1 amendments
- 94 Application of Part 2 amendments
- 95 Saving of regulations relating to stock exchanges
- 96 Saving of elections relating to foreign hybrids
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