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Tax Laws Amendment (2011 Measures No. 2) Act 2011 (41 of 2011)
- Front Matter
- 1 Short Title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 Deductible gift recipients
- Part 1 Amendments commencing on 1 January 2011
- Income Tax Assessment Act 1997
- 1 Section 30-90 (cell at table item 10.2.2, column headed "Fund, authority or institution")
- 2 Section 30-90 (table item 10.2.3)
- 3 Section 30-315 (cell at table item 53A, column without a heading)
- Part 2 Amendments commencing on Royal Assent
- Income Tax Assessment Act 1997
- 4 Subsection 30-25(2) (at the end of the table)
- 5 Section 30-315 (after table item 30AA)
- 6 Section 30-315 (after table item 97)
- Part 3 Sunsetting on 1 July 2016
- Income Tax Assessment Act 1997
- 7 Subsection 30-25(2) (table items 2.2.39 and 2.2.40)
- 8 Section 30-315 (table items 30A and 97AA)
- Schedule 2 Self managed superannuation funds
- Superannuation Industry (Supervision) Act 1993
- 1 After section 62
- 2 Paragraph 353(1)(d)
- 3 Application provision
- Schedule 3 Use of TFNs for superannuation purposes
- Part 1 Amendments commencing on 1 July 2011
- Retirement Savings Accounts Act 1997
- 1 Subsections 137(4) and (5)
- 2 After section 137
- Superannuation Industry (Supervision) Act 1993
- 3 Subsections 299H(4) and (5)
- 4 Subsection 299H(6)
- 5 Subsection 299H(7)
- 6 Subsections 299J(4) and (5)
- 7 Subsections 299J(6) and (7)
- 8 Subsections 299K(4) and (5)
- 9 Subsections 299K(6) and (7)
- 10 Subsections 299L(4) and (5)
- 11 Subsections 299L(6) and (7)
- 12 After section 299L
- 13 Application provision
- Part 2 Amendments commencing on Proclamation
- Retirement Savings Accounts Act 1997
- 14 Section 16
- 15 Section 16
- 16 Subsection 137A(2)
- Superannuation Industry (Supervision) Act 1993
- 17 Subsection 299LA(2)
- 18 Application provision
- 19 Transitional provision - regulations
- Schedule 4 GST: payments of taxes, fees and charges
- A New Tax System (Goods and Services Tax) Act 1999
- 1 Subparagraph 13-20(2)(ba)(i)
- 2 Division 81
- 3 Subsection 82-10(3)
- 4 Subparagraph 117-5(1)(ba)(i)
- 5 Section 195-1
- 6 Section 195-1
- 7 Section 195-1 (definition of Australian tax, fee or charge )
- 8 Section 195-1 (note at the end of the definition of connected with Australia )
- 9 Section 195-1 (note at the end of the definition of consideration )
- 10 Section 195-1 (note at the end of the definition of taxable supply )
- A New Tax System (Luxury Car Tax) Act 1999
- 11 Paragraph 5-20(1)(b)
- 12 Paragraph 5-20(6)(b)
- 13 Section 27-1
- 14 Section 27-1
- 15 Section 27-1 (definition of Australian tax, fee or charge )
- 16 Application provision
- Schedule 5
- Part 1 A New Tax System (Goods and Services Tax) Act 1999
- 1 Subparagraph 153-50(1)(d)(i)
- 2 Section 195-1 (definition of member )
- 3 Section 195-1 (paragraph (b) of the definition of member )
- Part 2 Approved worker entitlement funds
- Fringe Benefits Tax Assessment Act 1986
- 4 Subsections 58PB(2) and (3)
- 5 Subsection 58PB(4)
- 6 At the end of subsection 58PB(4)
- 7 After subsection 58PB(4)
- 8 Section 58PC
- Income Tax Assessment Act 1997
- 9 Paragraph 126-130(2)(b)
- Taxation Administration Act 1953
- 10 After paragraph 426-5(b) in Schedule 1
- 11 Section 426-55 in Schedule 1 (paragraph (b) of the note)
- 12 After paragraph 426-65(1)(b) in Schedule 1
- 13 Transitional provision - approved worker entitlement funds
- 14 Transitional provision - Australian Business Registrar
- Part 3 Confidentiality of taxpayer Information
- Division 1 Main amendments
- Income Tax Assessment Act 1936
- 15 Subsection 6(1) (definition of Employment Department )
- 16 Subsection 6(1) (definition of Employment Minister )
- 17 Subsection 6(1) (definition of Employment Secretary )
- Income Tax Assessment Act 1997
- 18 Subsection 995-1(1)
- 19 Subsection 995-1(1)
- 20 Subsection 995-1(1)
- Taxation Administration Act 1953
- 21 Subsection 355-65(2) in Schedule 1 (cell at table item 4, column headed "The record is made for or the disclosure is to ...")
- 22 Subsection 355-65(2) in Schedule 1 (cell at table item 6, column headed "The record is made for or the disclosure is to ...")
- 23 Subsection 355-65(5) in Schedule 1 (paragraph (b) of the cell at table item 2, column headed "and the record or disclosure ...")
- Division 2 Amendment contingent on the Human Services Legislation Amendment Act 2011
- Taxation Administration Act 1953
- 24 Subsection 355-65(2) in Schedule 1 (table item 6, column headed "The record is made for or the disclosure is to ...")
- Part 4 Employee share schemes
- Division 1 Income Tax Assessment Act 1997
- 25 Subsection 104-75(6) (note)
- 26 At the end of subsection 104-85(6)
- 27 Before subsection 130-90(1)
- 28 Subsection 130-90(2)
- 29 Application provision
- Division 2 Income Tax (Transitional Provisions) Act 1997
- 30 After subsection 83A-5(2)
- 31 At the end of section 83A-15
- 32 After Division 124
- Division 3 Minor amendment
- Income Tax Assessment Act 1997
- 33 Section 130-100 (the section 130-100 inserted by item 40 of Schedule 1 to the Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 )
- Part 5 General interest charge
- Taxation Administration Act 1953
- 34 Subsection 8AAB(1)
- 35 Subsections 8AAB(4) and (5)
- Part 6 Deductible gift recipients
- Division 1 Amendments commencing on Royal Assent
- Income Tax Assessment Act 1997
- 36 Subsection 30-20(2) (table items 1.2.2 and 1.2.3)
- 37 Subsection 30-20(2) (cell at table item 1.2.4, column headed "Fund, authority or institution")
- 38 Subsection 30-20(2) (table items 1.2.11 and 1.2.15)
- 39 Subsection 30-25(2) (table items 2.2.15 and 2.2.19)
- 40 Subsection 30-40(2) (table item 3.2.3)
- 41 Subsection 30-45(2) (table items 4.2.5 and 4.2.15)
- 42 Subsection 30-50(2) (table items 5.2.16, 5.2.24 and 5.2.27)
- 43 Section 30-65 (table items 7.2.1, 7.2.2 and 7.2.4)
- 44 Subsection 30-80(2) (table items 9.2.2, 9.2.15 and 9.2.16)
- 45 Section 30-90 (table item 10.2.6)
- 46 Section 30-105 (table items 13.2.5, 13.2.11 and 13.2.14)
- 47 Section 30-315 (table items 5, 19, 21, 24, 25, 25C, 26, 28AAA, 28A, 28AB, 31A, 34, 38, 50A, 60A, 61, 83 and 91)
- 48 Section 30-315 (after table item 98)
- 49 Section 30-315 (table items 105B, 112AFA, 112AG, 112BA and 121C)
- 50 Transitional provision - endorsement as deductible gift recipients
- Division 2 Amendments commencing on 1 July 2011
- Income Tax Assessment Act 1997
- 51 Subsection 30-50(2) (table item 5.2.25)
- 52 Subsection 30-80(2) (table item 9.2.20)
- 53 Section 30-105 (table items 13.2.4, 13.2.6, 13.2.12 and 13.2.13)
- 54 Section 30-315 (table items 20AA, 45AA, 49A, 81, 86F and 127AA)
- Division 3 Other amendment
- Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006
- 55 Item 15 of Schedule 3 (heading)
- 56 Effect of omission
- Part 7 Section 23AB of the Income Tax Assessment Act 1936
- Income Tax Assessment Act 1936
- 57 At the end of paragraph 23AB(5)(a)
- 58 Subsection 23AB(7)
- 59 At the end of paragraph 23AB(7)(a)
- 60 At the end of paragraph 23AB(10)(a)
- Part 8 Definitions and signposts to related material
- Income Tax Assessment Act 1936
- 61 Subsection 6(1) (at the end of the definition of dividend )
- 62 Subsection 6(1) (at the end of the definition of permanent establishment )
- 63 Subsection 6(1) (definition of RSA )
- 64 Subsection 6(1) (definition of RSA provider )
- Part 9 Repeal of redundant reference to Papua New Guinea
- Income Tax Assessment Act 1936
- 65 At the end of paragraph 6AA(1)(d)
- 66 Paragraph 6AA(1)(e)
- 67 Paragraph 6AA(1)(f)
- Part 10 Repeal of redundant references to franking
- Income Tax Assessment Act 1936
- 68 Paragraph 45C(3)(a)
- 69 Application provision - amendment of paragraph 45C(3)(a)
- 70 Subsections 45C(5) and (6)
- Part 11 Correction of cross-reference in provision about dividend streaming etc.
- Income Tax Assessment Act 1936
- 71 Subsection 45D(2)
- 72 Application provision - amendment of subsection 45D(2)
- Part 12 Minor changes to provisions about concessional rebates
- Income Tax Assessment Act 1936
- 73 Subsection 159J(1B)
- Part 13 Fixing outdated references to Medicare levy
- Income Tax Assessment Act 1997
- 74 Section 3-1
- 75 Subsection 3-5(1) (note 1)
- Part 14 Repeal of references to previously repealed provisions
- Income Tax Assessment Act 1997
- 76 Section 11-15 (table item headed "United Nations")
- 77 Section 830-75
- Part 15 Correction of asterisking of reference to tax debts
- Income Tax Assessment Act 1997
- 78 Subsection 25-5(7)
- Part 16 Repeal of outdated provisions about exemption from income tax
- Income Tax Assessment Act 1936
- 79 Paragraph 128B(3)(ab)
- Income Tax Assessment Act 1997
- 80 Section 11-5 (table item headed "film")
- 81 Section 11-5 (table item headed "mining")
- 82 Section 50-35 (table item 7.1)
- 83 Section 50-45 (heading)
- 84 Section 50-45 (table items 9.3 and 9.4)
- Part 17 Correction of asterisking of references to quarter
- Income Tax Assessment Act 1997
- 85 Subsection 114-15(2)
- 86 Subsection 114-15(3) (method statement, steps 1 and 3)
- 87 Subsections 114-15(5) and (6)
- 88 Section 114-20
- Part 18 Inclusion of Commissioner's discretion to extend main residence exemption from CGT
- Income Tax Assessment Act 1997
- 89 Paragraph 118-150(4)(a)
- 90 Application provision - amendment of subsection 118-150(4)
- Part 19 Nomination of controllers of discretionary trust
- Income Tax Assessment Act 1997
- 91 Paragraph 152-10(1)(c) (note)
- 92 Subsection 152-10(1A) (note 1)
- 93 Subsection 152-10(1A) (note 2)
- 94 Section 152-15 (note)
- 95 At the end of section 152-15
- 96 At the end of subsections 152-20(2), (3) and (4)
- 97 Subsection 152-40(1) (note 2)
- 98 At the end of subsections 152-40(4) and (4A)
- 99 Section 152-42
- 100 At the end of subsection 152-47(1)
- 101 At the end of subsection 152-48(2)
- 102 After section 152-75
- 103 Subsection 328-115(1) (note)
- 104 Subsection 995-1(1) (note at the end of the definition of connected with )
- 105 Application and transitional provisions
- Part 20 Definitions mainly relevant to Subdivision 165-F of the Income Tax Assessment Act 1997
- Income Tax Assessment Act 1997
- 106 Paragraphs 115-50(2)(a), (3)(a) and (4)(a)
- 107 Subsection 121-30(2)
- 108 Paragraph 124-810(3)(a)
- 109 Subsection 165-45(4) (note 2)
- 110 Subparagraph 165-215(2)(a)(i)
- 111 Subparagraph 165-215(2)(a)(ii)
- 112 Subparagraph 165-215(2)(b)(i)
- 113 Subsection 165-215(3)
- 114 Paragraph 165-215(4)(a)
- 115 Subsection 165-215(5)
- 116 At the end of subsection 165-215(5)
- 117 Subparagraph 165-220(2)(a)(i)
- 118 Subparagraph 165-220(2)(a)(ii)
- 119 Subparagraph 165-220(2)(b)(i)
- 120 Subparagraph 165-220(2)(b)(ii)
- 121 Subsection 165-220(3)
- 122 Paragraph 165-220(4)(a)
- 123 Subsection 165-220(5)
- 124 At the end of subsection 165-220(5)
- 125 Section 165-225
- 126 Subparagraph 165-230(2)(a)(i)
- 127 Subparagraph 165-230(2)(a)(ii)
- 128 Subparagraph 165-230(2)(b)(i)
- 129 Subparagraph 165-230(2)(b)(ii)
- 130 Subsection 165-230(3)
- 131 Paragraph 165-230(4)(a)
- 132 Subsection 165-230(5)
- 133 At the end of subsection 165-230(5)
- 134 Subsection 165-235(3)
- 135 Paragraph 165-235(4)(a)
- 136 Subsection 165-240(1)
- 137 Section 165-245
- 138 Paragraph 207-130(6)(f)
- 139 Subsection 707-130(1) (note 1)
- 140 Subsection 707-130(1) (note 1)
- 141 Subsection 995-1(1)
- 142 Subsection 995-1(1)
- 143 Subsection 995-1(1) (definition of fixed entitlement )
- 144 Subsection 995-1(1) (at the end of the definition of fixed entitlement )
- 145 Subsection 995-1(1) (definition of more than a 50% stake )
- Taxation Administration Act 1953
- 146 Paragraph 45-287(1)(a) in Schedule 1
- 147 Paragraph 45-287(4)(a) in Schedule 1
- Part 21 Removal of definition from imputation provisions
- Income Tax Assessment Act 1997
- 148 Section 204-70
- 149 Subsections 204-75(1) and (2)
- 150 Subsection 204-80(1)
- Part 22 Correction of outdated references to virtual PST assets
- Income Tax Assessment Act 1997
- 151 Subparagraph 320-141(2)(a)(i)
- 152 Subparagraph 320-141(2)(a)(ii)
- 153 Application provision - amendments of paragraph 320-141(2)(a)
- Part 23 Repeal of spent provisions about land transport facilities borrowings
- Income Tax Assessment Act 1997
- 154 Section 13-1 (table item headed "land transport facilities borrowings")
- 155 Subsection 250-60(3)
- 156 Paragraph 250-60(3)(d)
- 157 Paragraph 250-60(3)(e)
- 158 Division 396
- 159 Subsection 995-1(1) (definition of land transport facilities borrowings agreement )
- 160 Subsection 995-1(1) (definition of land transport facility )
- 161 Subsection 995-1(1) (definition of LTF interest )
- 162 Subsection 995-1(1) (definition of related facility )
- Part 24 Prevention of double counting for direct value shifts
- Income Tax Assessment Act 1997
- 163 At the end of section 725-250
- 164 At the end of subsection 725-255(2)
- 165 After subsection 725-335(3)
- 166 At the end of subsection 725-340(2)
- 167 Application provision
- Part 25 Ineligible income tax remission decisions
- Taxation Administration Act 1953
- 168 Subsection 2(1)
- 169 Section 14ZQ (definition of ineligible income tax remission decision )
- 170 Subsection 14ZS(1)
- 171 Subsection 14ZS(2)
- 172 Subsection 14ZS(5)
- Part 26 Correction of references to chains of fixed trusts
- Income Tax Assessment Act 1997
- 173 Subparagraph 855-40(2)(b)(i)
- 174 Subparagraph 855-40(2)(b)(ii)
- 175 Paragraph 855-40(6)(b)
- Part 27 Gender-specific language
- Income Tax Assessment Act 1936
- 176 Subsection 6(1) (definition of income from personal exertion )
- 177 Subsection 6(1) (paragraph (a) of the definition of income from personal exertion )
- 178 Subsection 6(1) (paragraph (e) of the definition of permanent establishment )
- 179 Subsection 6(1) (subparagraphs (a)(i) and (ii) of the definition of resident )
- 180 Subsection 6(1) (subparagraph (a)(ii) of the definition of resident )
- 181 Section 6A
- 182 Subsection 14(2)
- 183 Subsection 14(2)
- 184 Subsection 23AA(2)
- 185 Paragraphs 23AA(3)(a), (b) and (c) and (6)(a)
- 186 Subsection 23AB(2)
- 187 Subsection 23AB(7)
- 188 Subsection 23AB(7)
- 189 Paragraph 23AB(7)(b)
- 190 Subsection 23AB(11)
- 191 Subparagraph 23AC(3)(a)(i)
- 192 Subparagraph 23AC(3)(a)(i)
- 193 Subparagraphs 23AC(3)(a)(ii) and (iii)
- 194 Subparagraph 23AC(3)(a)(iii)
- 195 Subparagraph 23AC(3)(a)(iv)
- 196 Subparagraph 23AC(3)(b)(i)
- 197 Subparagraph 23AC(3)(b)(i)
- 198 Subparagraph 23AC(3)(b)(i)
- 199 Subparagraph 23AC(3)(b)(ii)
- 200 Subsection 23AF(11)
- 201 Subsection 23AF(11)
- 202 Subsection 23AF(12)
- 203 Subsection 23AF(12)
- 204 Subsection 23AF(18) (paragraph (a) of the definition of eligible foreign remuneration )
- 205 Subsection 24B(1) (paragraph (b) of the definition of prescribed person )
- 206 Paragraph 24C(a)
- 207 Subsection 24D(4)
- 208 Paragraph 24E(1)(b)
- 209 Paragraph 24E(4)(b)
- 210 Paragraph 24E(4)(c)
- 211 Paragraph 24G(1)(e)
- 212 Subsection 25A(1)
- 213 Paragraph 25A(10)(a)
- 214 Subparagraph 25A(11)(b)(i)
- 215 Subsection 26AB(4)
- 216 Paragraphs 26AG(3)(d) and (e)
- 217 Subsection 26AG(4)
- 218 Paragraphs 26AG(10)(f) and (g)
- 219 Paragraph 26AH(2)(b)
- 220 Subsection 26AH(4)
- 221 Subsection 26AH(4)
- 222 Subparagraph 26C(2)(b)(i)
- 223 Subsection 27(1)
- 224 Subsection 27(1)
- 225 Subsection 51AD(9)
- 226 Paragraph 51AD(20)(f)
- 227 Subsection 52(1)
- 228 Subsection 52(1)
- 229 Subsection 52(1)
- 230 Subsection 52(1)
- 231 Paragraph 52A(3)(j)
- 232 Subsection 73A(2)
- 233 Paragraph 73A(2)(b)
- 234 Subsection 79A(1)
- 235 Paragraph 79A(2)(f)
- 236 Paragraph 79A(2)(f)
- 237 Paragraph 79A(2)(f)
- 238 Subsection 79A(2A)
- 239 Paragraph 79A(3B)(c)
- 240 Subsection 79A(3E)
- 241 Subsection 79B(1)
- 242 Paragraph 79B(2)(b)
- 243 Subsections 79B(5) and (5A)
- 244 Section 82
- 245 Subsection 82KL(8)
- 246 Subsection 82L(1) (paragraph (b) of the definition of convertible note )
- 247 Paragraph 82M(1)(b)
- 248 Paragraphs 82P(2)(b) and (3)(b)
- 249 Subsection 82R(2)
- 250 Subparagraph 82SA(1)(d)(i)
- 251 Subparagraph 82SA(1)(d)(vii)
- 252 Subparagraph 82SA(1)(d)(vii)
- 253 Subparagraph 82SA(1)(d)(vii)
- 254 Subparagraph 82SA(1)(d)(viii)
- 255 Paragraph 94(2)(a)
- 256 Subsections 94(9), (10), (10A) and (10B)
- 257 Sub-subparagraph 94(10C)(a)(i)(A)
- 258 Section 95B
- 259 Paragraph 99A(3)(c)
- 260 Paragraph 99C(2)(e)
- 261 Section 101
- 262 Section 101
- 263 Section 101
- 264 Subsection 101A(1)
- 265 Subsection 101A(2)
- 266 Paragraph 102(1)(a)
- 267 Subsection 102(2)
- 268 Subsection 102(2)
- 269 Subsection 102(2)
- 270 Subsection 102(2)
- 271 Paragraphs 102(2)(a) and (b)
- 272 Subsection 102(3)
- 273 Subparagraphs 102A(4)(a)(i) and (b)(i)
- 274 Paragraph 102G(11)(a)
- 275 Paragraphs 102G(11)(b) and (c)
- 276 Subsection 103(2)
- 277 Paragraph 103A(5)(d)
- 278 Paragraph 103A(7)(a)
- 279 Paragraphs 103A(7)(b) and (c)
- 280 Subsection 120(2)
- 281 Subsection 126(3)
- 282 Subsection 128A(3)
- 283 Subsections 128B(10) and (11)
- 284 Sections 129 and 130
- 285 Section 131
- 286 Section 134
- 287 Sections 134 and 135
- 288 Subsections 136AF(1) and (3)
- 289 Subsection 136AF(5)
- 290 Sections 142, 143 and 147
- 291 Subsection 148(2)
- 292 Paragraph 148(2)(b)
- 293 Subsection 148(3)
- 294 Subsection 148(3)
- 295 Subsection 148(4)
- 296 Subsections 148(5) and (8)
- 297 Subsection 148(9)
- 298 Paragraph 148(9)(a)
- 299 Paragraph 148(9)(a)
- 300 Paragraph 148(9)(b)
- 301 Section 152
- 302 Subsection 155(1)
- 303 Subsection 155(1)
- 304 Subsection 155(1)
- 305 Subsection 155(1)
- 306 Subsection 155(2)
- 307 Subsection 155(2)
- 308 Subsection 156(1) (definition of relevant primary production deductions )
- 309 Subsection 156(5)
- 310 Subsection 157(3)
- 311 Subsection 157(4)
- 312 Paragraph 159H(a)
- 313 Subsections 159J(1), (1A) and (1B)
- 314 Subsections 159L(1) and (3)
- 315 Paragraph 159L(4)(a)
- 316 Paragraph 159L(4)(a)
- 317 Section 159M
- 318 Subsection 159P(4) (paragraph (h) of the definition of medical expenses )
- 319 Subsections 160AAB(2), (3) and (6)
- 320 Section 163
- 321 Section 164
- 322 Section 166
- 323 Section 167
- 324 Subsection 171(1)
- 325 Paragraph 177E(1)(c)
- 326 Subsections 177F(1) and (3)
- 327 Subsection 177F(6)
- 328 Subsection 251R(4)
- 329 Subsection 251S(2)
- 330 Paragraph 252(1)(c)
- 331 Paragraph 252(1)(g)
- 332 Paragraph 252(1)(i)
- 333 Subsection 252A(3)
- 334 Subsection 252A(6)
- 335 Subsection 252A(12)
- 336 Paragraph 254(1)(a)
- 337 Paragraph 254(1)(a)
- 338 Paragraph 254(1)(a)
- 339 Paragraph 254(1)(b)
- 340 Paragraph 254(1)(b)
- 341 Paragraph 254(1)(c)
- 342 Paragraph 254(1)(d)
- 343 Paragraph 254(1)(d)
- 344 Paragraph 254(1)(e)
- 345 Paragraph 254(1)(e)
- 346 Paragraph 254(1)(f)
- 347 Paragraphs 254(1)(f) and (g)
- 348 Paragraph 254(1)(g)
- 349 Paragraph 254(1)(h)
- 350 Paragraphs 255(1)(a) and (b)
- 351 Paragraph 255(1)(b)
- 352 Paragraph 255(1)(c)
- 353 Paragraph 255(1)(c)
- 354 Paragraph 255(1)(c)
- 355 Paragraph 255(1)(d)
- 356 Subsection 255(2)
- 357 Section 257
- 358 Section 262
- 359 Subsection 263(1)
- 360 Paragraph 264(1)(a)
- 361 Paragraph 264(1)(a)
- 362 Paragraph 264(1)(b)
- 363 Paragraph 264(1)(b)
- 364 Paragraph 264(1)(b)
- 365 Paragraph 264(1)(b)
- 366 Subsection 264(2)
- 367 Subsection 264(2)
- Part 28 Misdescribed amendments
- Tax Laws Amendment (2010 Measures No. 1) Act 2010
- 368 Item 105 of Schedule 5
- 369 Item 173 of Schedule 5
- 370 Item 201 of Schedule 5
- 371 Item 11 of Schedule 6 (heading)
- Tax Laws Amendment (Transfer of Provisions) Act 2010
- 372 Item 16 of Schedule 2
- Part 29 References to Schedules
- Family Trust Distribution Tax (Primary Liability) Act 1998
- 373 Section 3
- Family Trust Distribution Tax (Secondary Liability) Act 1998
- 374 Section 3
- Fringe Benefits Tax Assessment Act 1986
- 375 Subsection 136(1) (paragraph (q) of the definition of fringe benefit )
- Income Tax Assessment Act 1936
- 376 Subsection 95(1) (note at the end of the definition of net income )
- 377 Subsection 102D(1) (note at the end of the definition of net income )
- 378 Section 102M (note at the end of the definition of net income )
- 379 Subsection 102UC(4) (definition of discretionary trust )
- 380 Subsection 102UC(4) (paragraphs (a), (d) and (e) of the definition of excluded trust )
- 381 Subsection 102UC(4) (definition of fixed entitlement )
- 382 Subsection 102UC(4) (definition of indirectly )
- Income Tax Assessment Act 1997
- 383 Subsection 25-35(5) (cell at table item 5, column headed "See:")
- 384 Section 36-25
- 385 Section 109-60 (cell at table item 9, column headed "See:")
- 386 Section 109-60 (cell at table item 10, column headed "See:")
- 387 Section 112-97 (cell at table item 5A, column headed "See:")
- 388 Section 112-97 (cell at table item 20, column headed "See:")
- 389 Subsection 128-15(1) (note 2)
- 390 Subsections 165-215(5), 165-220(5), 165-230(5), 180-10(1) and 180-20(1)
- 391 Subsection 230-460(7)
- 392 Subsection 328-10(1) (cell at table item 12, column headed "Provision")
- 393 Subsection 328-110(4) (paragraph (a) of the note)
- 394 Subsection 995-1(1) (definition of family trust )
- 395 Subsection 995-1(1) (paragraph (a) of the definition of income for surcharge purposes )
- 396 Subsection 995-1(1) (note 1 to paragraph (a) of the definition of tax loss )
- Income Tax (Transitional Provisions) Act 1997
- 397 Subparagraph 40-285(2)(a)(ii)
- Medicare Levy Act 1986
- 398 Subsection 3(2A)
- Superannuation Contributions Tax (Assessment and Collection) Act 1997
- 399 Paragraphs 7A(3)(b) and (c) and 7B(3)(b) and (c)
- Part 30 References to taxation laws
- Income Tax Assessment Act 1997
- 400 Subsection 995-1(1)
- Taxation Administration Act 1953
- 401 Subsection 2(1) (at the end of the definition of taxation law )
- 402 Subsection 2(2)
- 403 Paragraph 284-75(1)(a) in Schedule 1
- 404 Subsection 284-75(1) in Schedule 1 (note 1)
- 405 Subsection 284-75(1) in Schedule 1 (note 2)
- 406 Subparagraph 284-75(4)(a)(ii) in Schedule 1
- 407 Paragraph 284-75(4)(b) in Schedule 1
- 408 Subparagraph 284-75(6)(d)(i) in Schedule 1
- 409 Subparagraph 284-75(6)(d)(ii) in Schedule 1
- 410 Subsection 284-80(1) in Schedule 1 (table item 2)
- 411 Subsection 284-90(1) in Schedule 1 (table items 1 to 3C, column headed "In this situation:")
- Part 31 Other amendments
- Income Tax Assessment Act 1936
- 412 Subsection 170(10AA) (table items 24, 25, 30 (the table item 30 inserted by item 19 of Schedule 1 to the Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 ) and 35)
- 413 Subsection 202DR(2)
- Income Tax Assessment Act 1997
- 414 Subsection 112-20(3) (note 1)
- 415 Subdivision H of Division 240 (heading)
- 416 Subparagraph 376-170(4)(a)(i)
- 417 Subparagraph 705-25(5)(c)(ii)
- 418 Subsection 974-150(2)
- Income Tax (Transitional Provisions) Act 1997
- 419 Section 126-155
- Superannuation Legislation Amendment Act 2010
- 420 Subitem 21(1) of Schedule 1
- Taxation Administration Act 1953
- 421 Subsection 388-65(3A) in Schedule 1
- 422 Application provision
- Taxation (Interest on Overpayments and Early Payments) Act 1983
- 423 Section 3C (definition of relevant tax ) (table item 50)
- Tax Laws Amendment (2007 Measures No. 5) Act 2007
- 424 Part 2 of Schedule 12 (heading relating to the Industrial Research and Development Incentives Act 1976 )
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