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Tax Laws Amendment (2011 Measures No. 9) Act 2012 (12 of 2012)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- 4 Amendment of assessments
- Schedule 1 Form for portability of superannuation
- Retirement Savings Accounts Act 1997
- 1 Subparagraph 3(1)(a)(ii)
- 2 Subparagraph 3(1)(a)(iii)
- 3 Paragraph 3(1)(e)
- 4 Subsection 3(1) (note)
- 5 Section 16 (at the end of the definition of Regulator )
- 6 Before section 37
- 7 Before section 38
- 8 After section 39
- 9 At the end of Division 3 of Part 11
- 10 After subsection 144(2)
- Superannuation Industry (Supervision) Act 1993
- 11 Subparagraph 6(1)(a)(xii)
- 12 Paragraph 6(1)(b)
- 13 Paragraph 6(1)(g)
- 14 Subsection 6(1) (note)
- 15 Before section 30
- 16 Before section 31
- 17 At the end of Part 3
- 18 At the end of Division 2 of Part 25A
- 19 After subsection 299U(2)
- Schedule 2 Capital gains tax and certain business restructures
- Part 1 Share and interest sale facilities for foreign interest holders in a restructure
- Income Tax Assessment Act 1997
- 1 At the end of Subdivision 124-A
- 2 At the end of paragraphs 124-360(1)(c) and 124-370(1)(e)
- 3 Subsections 124-382(3) and (4)
- 4 At the end of paragraphs 124-445(c) and 124-455(1)(e)
- 5 Subsection 124-860(6) (note)
- 6 At the end of subsection 124-860(6)
- 7 At the end of paragraph 124-1045(1)(d)
- 8 Section 124-1065
- 9 At the end of Division 125
- 10 At the end of Subdivision 126-G
- 11 Application of amendments
- Part 2 CGT demerger relief
- Income Tax Assessment Act 1997
- 12 After subsection 125-65(2)
- 13 Paragraph 125-70(1)(g)
- 14 Application of amendments
- Part 3 Roll-overs for change of incorporation
- Division 1 Main amendments
- Income Tax Assessment Act 1997
- 15 Subdivision 124-I
- 16 Before Part 3-90
- Division 2 Consequential amendments
- Income Tax Assessment Act 1997
- 17 Subsection 40-340(1) (note)
- 18 At the end of subsection 40-340(1)
- 19 At the end of subsection 70-80(1)
- 20 After section 112-53AA
- 21 Section 112-97 (at the end of the table)
- 22 Section 112-115 (cell at table item 11, column headed "For the rules about this roll-over:")
- 23 Section 112-150 (at the end of the table)
- Division 3 Application of amendments
- Income Tax (Transitional Provisions) Act 1997
- 24 At the end of Division 124
- 25 After Part 3-45
- Schedule 3 GST financial supply provisions
- Part 1 Increasing financial acquisitions threshold
- A New Tax System (Goods and Services Tax) Act 1999
- 1 Paragraphs 189-5(1)(a) and (2)(a)
- 2 Paragraphs 189-10(1)(a) and (2)(a)
- 3 Application of amendments
- Part 2 Treatment of borrowings
- A New Tax System (Goods and Services Tax) Act 1999
- 4 Paragraph 11-15(5)(a)
- 5 Section 195-1
- 6 Application of amendments
- Part 3 Hire purchase agreements
- A New Tax System (Goods and Services Tax) Act 1999
- 7 Section 29-39 (after table item 8A)
- 8 Section 29-69 (at the end of the table)
- 9 After section 156-22
- 10 After Division 157
- 11 Application of amendments
- Schedule 4 New residential premises
- Part 1 Amendments
- A New Tax System (Goods and Services Tax) Act 1999
- 1 Before subsection 40-75(1)
- 2 At the end of subsection 40-75(1)
- 3 Subsection 40-75(2)
- 4 Paragraph 40-75(2)(a)
- 5 After subsection 40-75(2)
- 6 Before subsection 40-75(2A)
- 7 Subsection 40-75(2A)
- 8 After subsection 40-75(2A)
- 9 Before subsection 40-75(3)
- 10 Section 195-1
- Part 2 Application of amendments
- 11 Application of amendments
- 12 Exception - arrangements made before 27 January 2011 to develop premises
- 13 Exception - property subdivision plans lodged for registration before 27 January 2011
- Schedule 5 Deductible gift recipients
- Income Tax Assessment Act 1997
- 1 Subsection 30-70(2) (cell at table item 8.2.12, column headed "Fund, authority or institution")
- 2 Subsection 30-80(2) (at the end of the table)
- 3 Subsection 30-315(2) (cell at table item 86AA, column without a heading)
- 4 Subsection 30-315(2) (after table item 97)
- 5 Application of amendments
- Schedule 6
- Part 1 Corrections to cross-references
- Division 1 Income Tax Assessment Act 1936
- 1 Paragraph 102MA(2)(a)
- 2 After paragraph 102MA(2)(b)
- Division 2 Income Tax Assessment Act 1997
- 3 Subsection 207-59(1)
- 4 Subsections 230-380(2) and (3)
- 5 Paragraph 230-380(6)(a)
- 6 Subsection 995-1(1) (definition of non-arm's length limited recourse debt )
- Division 3 Citizenship
- Income Tax Assessment Act 1997
- 7 Paragraph 30-37(a)
- Tax Laws Amendment (2006 Measures No. 3) Act 2006
- 8 Subsection 2(1) (table item 10)
- 9 Item 3 of Schedule 11
- Division 4 Tax-related liabilities
- Income Tax Assessment Act 1997
- 10 Paragraph 721-25(1A)(a)
- Part 2 Repeal of references to Cultural Bequests Program and redundant subsection numbers
- Division 1 Cultural Bequests Program
- Income Tax Assessment Act 1997
- 11 Subsection 30-5(1)
- 12 Subsection 30-5(1) (note 1)
- 13 Subsection 30-5(1) (note 2)
- 14 Subsection 30-15(2) (note 1)
- 15 Subsection 30-15(2) (note 2)
- 16 Section 30-115
- 17 Subdivision 30-D
- 18 Section 30-315 (table item 41)
- 19 Paragraph 104-185(2)(c)
- 20 Subsection 118-60(1)
- Income Tax (Transitional Provisions) Act 1997
- 21 Sections 30-10, 30-15 and 30-20
- Division 2 Redundant subsection numbers
- A New Tax System (Medicare Levy Surcharge - Fringe Benefits) Act 1999
- 22 Subsection 11(1)
- Superannuation Industry (Supervision) Act 1993
- 23 Subsection 252(1)
- Superannuation (Self Managed Superannuation Funds) Supervisory Levy Imposition Act 1991
- 24 Subsection 7(1)
- Part 3 List of tax offsets
- Income Tax Assessment Act 1997
- 25 Section 13-1 (after table item headed "farm help income support")
- 26 Section 13-1 (after table item headed "life assurance")
- Part 4 Taxation Administration Act 1953
- 27 Subsection 2(1)
- 28 After subsection 3AA(1)
- 29 Paragraph 8C(1)(a)
- Part 5 Foreign superannuation funds
- Division 1 Pensions and annuities
- Income Tax Assessment Act 1936
- 30 Paragraph 603(1)(h)
- 31 Application of amendment
- Division 2 Superannuation lump sums
- Income Tax (Transitional Provisions) Act 1997
- 32 After Division 304
- Part 6 Asterisks
- Division 1 A New Tax System (Wine Equalisation Tax) Act 1999
- 33 Paragraph 19-20(1)(a)
- 34 Section 33-1 (definition of connected with )
- Division 2 Trading stock and revenue assets
- Income Tax Assessment Act 1997
- 35 Subsection 28-170(3) (table item 2, column 2)
- 36 Paragraph 28-175(3)(b)
- 37 Subsection 70-30(5)
- 38 Paragraph 70-35(1)(b)
- 39 Paragraphs 70-100(6)(b) and (10)(b)
- 40 Subsection 165-115BB(2) (paragraph (a) of the definition of previous capital losses, deductions or trading stock losses )
- 41 Subsections 165-115F(3) and (4)
- 42 Subparagraph 385-135(3)(b)(ii)
- 43 Subsection 715-145(2) (table item 2, column headed "If:")
- 44 Paragraph 723-50(2)(a)
- 45 Paragraph 723-50(2)(b)
- 46 Subsection 725-225(5)
- 47 Section 725-245 (table item 1, column headed "Up interests")
- 48 Section 725-245 (table item 2, column headed "Up interests")
- 49 Section 725-245 (table item 3, column headed "Up interests")
- 50 Subsection 725-310(2)
- 51 Section 725-315
- 52 Paragraph 725-315(a)
- 53 Subsection 725-335(2)
- 54 Subsection 725-335(3) (table item 2, column headed "To:")
- 55 Subsection 725-335(3) (table items 4 and 5, column headed "To:")
- 56 Subsection 725-335(3) (table item 6, column headed "To:")
- 57 Paragraphs 977-25(3)(b) and 977-35(2)(b)
- 58 Subsection 995-1(1) (paragraph (b) of the definition of apportionable deductions )
- 59 Subsection 995-1(1) (paragraph (b) of the definition of consideration receivable )
- Division 3 Other amendments
- Income Tax Assessment Act 1997
- 60 Section 36-25 (table relating to tax losses of companies, item 5)
- 61 Section 36-25 (table relating to tax losses of corporate tax entities, item 1)
- 62 Section 36-25 (table relating to tax losses of entities that become foreign hybrids, item 1)
- 63 Paragraph 70-80(3)(a)
- 64 Subsection 115-228(1) (definition of net financial benefit )
- 65 Paragraph 124-445(a)
- 66 Paragraph 216-10(1)(b)
- 67 Section 216-30
- Part 7 References to Acts
- A New Tax System (Goods and Services Tax) Act 1999
- 68 Paragraph 9-20(1)(d)
- 69 Subsection 113-5(1)
- 70 Paragraph 177-12(4)(b)
- 71 Section 195-1 (definition of non-cash benefit )
- 72 Section 195-1 (definition of withholding payment covered by a particular provision in Schedule 1 to the Taxation Administration Act 1953)
- 73 Section 195-1 (definition of withholding payment )
- Income Tax Assessment Act 1997
- 74 Subsection 995-1(1) (definition of annual tax period election )
- 75 Subsection 995-1(1) (definition of fund-raising event )
- 76 Subsection 995-1(1) (definition of precious metal )
- 77 Subsection 995-1(1) (definition of pre-school course )
- 78 Subsection 995-1(1) (definition of primary course )
- 79 Subsection 995-1(1) (definition of residential premises )
- 80 Subsection 995-1(1) (definition of retirement village )
- 81 Subsection 995-1(1) (definition of secondary course )
- 82 Subsection 995-1(1) (definition of tertiary course )
- 83 Subsection 995-1(1) (definition of untaxed Commonwealth entity )
- Taxation Administration Act 1953
- 84 Section 426-1 in Schedule 1
- 85 Paragraph 426-5(a) in Schedule 1
- 86 Paragraph 426-5(b) in Schedule 1
- 87 Subsection 426-40(1) in Schedule 1 (paragraph (a) of note 1)
- 88 Subsection 426-55(1) in Schedule 1 (paragraph (a) of the note)
- 89 Paragraph 426-65(1)(a) in Schedule 1
- 90 Paragraph 426-65(1)(b) in Schedule 1
- 91 Subsection 446-5(6) in Schedule 1 (table items 9 and 10, column headed "If the resolution affects the operation of …”)
- 92 Paragraph 850-100(8)(a) in Schedule 1 (example)
- 93 Paragraph 850-100(8)(b) in Schedule 1 (example)
- Part 8 Extensions of time
- Income Tax Assessment Act 1997
- 94 Subsection 118-195(1) (at the end of the cell at table item 1, column headed "And also one of these items")
- 95 Subsection 118-200(3)
- 96 Application of amendments
- Part 9 Cessation of membership of GST groups etc.
- A New Tax System (Goods and Services Tax) Act 1999
- 97 Subsection 48-110(1)
- 98 Paragraph 48-115(1)(b)
- 99 Paragraph 48-115(2)(b)
- 100 Subsection 51-110(1)
- 101 Paragraph 51-115(1)(b)
- 102 Paragraph 51-115(2)(b)
- 103 Section 195-1 (definition of cease to be a member of a GST group )
- 104 Section 195-1 (definition of cease to be a participant of a GST joint venture )
- 105 Application of amendments
- Part 10 Small business participation percentage
- Division 1 Companies
- Income Tax Assessment Act 1997
- 106 Before subsection 152-70(2)
- 107 Subsection 152-70(2)
- 108 At the end of section 152-70
- 109 Application of amendments
- Division 2 Discretionary trusts
- Income Tax Assessment Act 1997
- 110 Subsection 152-70(1) (paragraph (a) of the cell at table item 3, column headed "Is:")
- 111 Subsection 152-70(1) (paragraph (b) of the cell at table item 3, column headed "Is:")
- 112 At the end of section 152-70
- 113 Paragraph 152-105(c) (note)
- 114 Paragraph 152-110(1)(c) (note)
- 115 Section 152-120
- 116 Application of amendments
- Part 11 Exempt income
- Division 1 Repeal of spent provisions
- Income Tax Assessment Act 1997
- 117 Section 11-15 (table item headed "family assistance")
- 118 Section 11-15 (table item headed "social security or like payments")
- 119 Paragraph 52-10(1)(b)
- 120 Subsections 52-10(1B) and (1C)
- 121 Paragraphs 52-65(1)(bb) and (c)
- 122 Subsections 52-65(1B) and (1C)
- 123 Section 52-75 (table item 1C)
- 124 Section 52-75 (cell at table item 1, column headed "Payment made because of a person’s death”)
- 125 Section 52-75 (cell at table item 3, column headed "Payment made because of a person’s death”)
- 126 Section 52-75 (cell at table item 6, column headed "Payment made because of a person’s death”)
- 127 Section 52-75 (cell at table item 7, column headed "Payment made because of a person’s death”)
- 128 Section 52-75 (cell at table item 9, column headed "Payment made because of a person’s death”)
- 129 Subsection 52-150(1)
- 130 Subsection 52-150(1)
- 131 Subsection 52-150(2)
- Division 2 Lists of exempt income
- Income Tax Assessment Act 1997
- 132 Subsection 6-20(1) (note)
- 133 Section 11-1
- 134 Paragraphs 11-1(b) and (c)
- 135 Section 11-10
- 136 Section 11-15 (heading)
- 137 Section 11-15 (after table item headed "defence")
- 138 Section 11-15 (table items headed "family assistance" and “foreign aspects of income taxation”)
- 139 Section 11-15 (after table item headed "health")
- 140 Section 11-15 (after table item headed "life-insurance companies")
- 141 Section 11-15 (table item headed "social security or like payments")
- 142 Section 11-15 (table item headed "superannuation and related business")
- Division 3 Australian Victim of Terrorism Overseas Payment
- Income Tax Assessment Act 1997
- 143 Section 11-15 (table item headed "social security or like payments")
- Division 4 Amendments contingent on the Clean Energy (Household Assistance Amendments) Act 2011
- Clean Energy (Household Assistance Amendments) Act 2011
- 144 Item 16 of Schedule 10 (heading)
- 145 Item 2 of Schedule 10
- Income Tax Assessment Act 1997
- 146 Section 11-15 (table item headed "family assistance")
- 147 Section 11-15 (at the end of the table item headed "family assistance")
- 148 Section 11-15 (table item headed "social security or like payments")
- Part 12 Complying superannuation/FHSA life insurance policies
- Division 1 Virtual PST life insurance policies
- Income Tax (Transitional Provisions) Act 1997
- 149 At the end of Subdivision 320-F
- 150 Application of amendment
- Division 2 Complying superannuation/FHSA life insurance policies
- Income Tax (Transitional Provisions) Act 1997
- 151 After subsection 320-180(1)
- 152 Application of amendment
- Part 13 Applications for tax file numbers
- Income Tax Assessment Act 1936
- 153 Section 202A (definition of approved form )
- 154 Subsection 202B(2)
- 155 Application of amendments
- 156 Saving provision - approved forms
- Part 14 Taxable professional income
- Income Tax Assessment Act 1997
- 157 Section 405-45 (formula in step 2 of the method statement)
- 158 Application of amendment
- Part 15 Consolidated groups
- Division 1 Partnerships
- Income Tax Assessment Act 1997
- 159 Section 713-265 (heading)
- Division 2 Amendments applying from 1 July 2002
- Income Tax Assessment Act 1997
- 160 Subsection 715-90(2)
- 161 Application of amendment
- Part 16 Demutualisation
- Income Tax Assessment Act 1997
- 162 Subsection 316-155(2)
- 163 Application of amendment
- Part 17 Mining and quarrying definitions
- Income Tax Assessment Act 1997
- 164 Subparagraph 40-80(1)(c)(i)
- 165 Paragraph 40-95(11)(b)
- 166 Subsection 40-110(3B)
- 167 Paragraph 40-740(1)(d)
- 168 Paragraphs 124-710(1)(a) and 855-20(b)
- 169 Section 995-1 (definition of exploration or prospecting )
- 170 Subsection 995-1(1) (paragraph (b) of the definition of housing and welfare )
- 171 Section 995-1 (definition of minerals )
- 172 Subsection 995-1(1) (definition of mining operations )
- 173 Subsection 995-1(1) (definition of mining, quarrying or prospecting information )
- 174 Subsection 995-1(1) (paragraph (a) of the definition of mining, quarrying or prospecting right )
- 175 Subsection 995-1(1) (definition of natural resource )
- 176 Subsection 995-1(1) (definition of petroleum )
- Part 18 BAS amount
- Income Tax Assessment Act 1997
- 177 Subsection 995-1(1)
- 178 Subsection 995-1(1) (definition of BAS amounts )
- Part 19 Corporate tax rate
- Income Tax Assessment Act 1997
- 179 Subsection 705-115(1) (formula)
- 180 Subsection 711-35(1)
- 181 Subsection 711-45(3) (formula)
- Taxation Administration Act 1953
- 182 Subsection 288-80(3) in Schedule 1 (formula)
- Part 20 UK wounds and disability pension
- Income Tax Assessment Act 1997
- 183 Section 53-10 (paragraph (a) of the cell at table item 5, column headed "... is exempt subject to these exceptions and special conditions:")
- Part 21 Repeal of redundant provisions
- A New Tax System (Goods and Services Tax) Act 1999
- 184 Section 195-1 (definition of electronic signature )
- Income Tax Rates Act 1986
- 185 Section 22
- Taxation Administration Act 1953
- 186 Paragraph 45-910(3)(c) in Schedule 1
- 187 Subsection 45-910(3) in Schedule 1 (note)
- Part 22 Limited amendment period
- Income Tax Assessment Act 1936
- 188 After section 170
- 189 Application of amendment
- Part 23 Definition of managed investment trust
- Tax Laws Amendment (2010 Measures No. 3) Act 2010
- 190 After subitem 7(1) of Schedule 5
- Part 24 Equivalent foreign collective investment vehicles
- Taxation Administration Act 1953
- 191 Paragraph 12-402(3)(e) in Schedule 1
- 192 Application of amendment
- Part 25 Self managed superannuation funds
- Division 1 Definition of self managed superannuation fund
- Superannuation Industry (Supervision) Act 1993
- 193 Subsection 10(1) (definition of self managed superannuation fund )
- 194 Section 17A (heading)
- 195 At the end of subsection 17A(1)
- 196 At the end of subsection 17A(2)
- 197 Paragraph 17A(3)(c)
- 198 After section 17A
- 199 Application of amendments
- Division 2 References to self managed superannuation funds
- Income Tax Assessment Act 1997
- 200 Subparagraph 210-70(1)(b)(i)
- 201 Subparagraph 210-70(1)(b)(ii)
- 202 Paragraph 210-170(2)(a)
- 203 Paragraph 210-170(2)(b)
- Superannuation Industry (Supervision) Act 1993
- 204 Subsection 6(1) (note)
- 205 Subsection 17A(6) (notes 1 and 2)
- 206 Subsection 29N(1A)
- 207 Section 35B (heading)
- 208 Section 35D (heading)
- 209 Subparagraph 229(1)(aa)(i)
- 210 Subsections 229(3) and 231(3)
- 211 Paragraph 327 (paragraph (aa) of the definition of modifiable provision )
- Taxation Administration Act 1953
- 212 Subsection 355-65(3) in Schedule 1 (paragraph (a) of the cell at table item 8, column headed "and the record or disclosure …”)
- 213 Subsection 355-65(3) in Schedule 1 (paragraphs (b) and (c) of the cell at table item 8, column headed "and the record or disclosure …”)
- Part 26 Untaxed plan cap
- Income Tax Assessment Act 1997
- 214 Subsection 307-350(2)
- 215 Subsection 307-350(2A)
- 216 Application of amendments
- Part 27 Correction of typographical errors
- Income Tax Assessment Act 1997
- 217 Subparagraph 775-205(c)(i)
- Taxation Administration Act 1953
- 218 Paragraph 16-153(2)(c) in Schedule 1
- Part 28 Foreign income tax offset, Medicare levy and surcharge
- Income Tax Assessment Act 1936
- 219 Subsection 6(1)
- 220 Subsection 6(1)
- 221 Subsections 251R(1) and (1A)
- 222 Subsections 251R(2), (2A) and (6A)
- 223 Paragraphs 251R(6B)(c), (6C)(d) and (6D)(d) and (f)
- 224 Subsection 251R(7)
- 225 Subsection 251S(1) (note)
- 226 Section 251T (heading)
- 227 Subsections 251U(1) to (3)
- 228 Section 251V (heading)
- 229 Subsection 251V(2)
- 230 Section 251VA (heading)
- 231 Subsection 251VA(2)
- 232 Subsection 251W(1)
- 233 Section 251X
- 234 Section 251Z (heading)
- Income Tax Assessment Act 1997
- 235 Subsection 63-10(1) (cell at table item 22, column headed "What happens to any excess")
- 236 At the end of section 770-5
- 237 Subsection 995-1(1) (paragraph (b) of the definition of income tax law )
- 238 Subsection 995-1(1)
- 239 Subsection 995-1(1)
- 240 Subsection 995-1(1) (definition of Medicare levy surcharge )
- Taxation Administration Act 1953
- 241 Paragraphs 11-1(b), 15-30(b) and 45-5(1)(b) in Schedule 1
- 242 Section 45-340 in Schedule 1 (method statement, step 2)
- 243 Section 45-375 in Schedule 1 (method statement, step 2)
- 244 Paragraphs 90-1(a) and (b) in Schedule 1
- 245 Paragraphs 340-10(1)(c) and (d) in Schedule 1
- 246 Paragraph 357-55(b) in Schedule 1
- Taxation (Interest on Overpayments and Early Payments) Act 1983
- 247 Subsection 3(1) (paragraph (b) of the definition of income tax )
- 248 Application of amendments
- Part 29 Adjusted tax
- Taxation Administration Act 1953
- 249 Section 45-340 in Schedule 1 (method statement, step 4)
- 250 Section 45-375 in Schedule 1 (method statement, step 4)
- 251 Application of amendments
- Part 30 Section 109CA of the Income Tax Assessment Act 1936
- Income Tax Assessment Act 1936
- 252 Subparagraph 109CA(7)(d)(i)
- 253 Application of amendment
- Part 31 Franking debits
- Income Tax Assessment Act 1936
- 254 Paragraph 45C(3)(b)
- 255 Application of amendment
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