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Tax Laws Amendment (2012 Measures No. 2) Act 2012 (99 of 2012)
- Front Matter
- 1 Short Title
- 2 Commencement
- 3 Schedule(s)
- 4 Amendment of assessments
- Schedule 1 Companies' non-compliance with PAYG withholding and superannuation guarantee obligations
- Part 1 Recovery of penalties
- Division 1 Amendments applying to future and undischarged penalties
- Taxation Administration Act 1953
- 1 At the end of section 8AAZL
- 2 Subsections 269-35(1) to (4) in Schedule 1
- 3 After section 269-50 in Schedule 1
- 4 Application of amendments
- Division 2 Penalties for new directors
- Taxation Administration Act 1953
- 5 Paragraph 269-20(3)(b) in Schedule 1
- 6 Subsection 269-20(4) in Schedule 1
- 7 Application of amendments
- Division 3 Remission of penalties
- Taxation Administration Act 1953
- 8 Section 269-30 in Schedule 1
- 9 Application of amendment
- Part 2 Credits
- Income Tax Assessment Act 1997
- 10 Subsection 86-40(2) (note 2)
- 11 Subsection 995-1(1)
- Taxation Administration Act 1953
- 12 Subsection 8AAB(4) (after table item 38)
- 13 At the end of section 18-5 in Schedule 1
- 14 At the end of Division 18 in Schedule 1
- 15 Subsection 250-10(2) in Schedule 1 (after table item 105)
- Taxation (Interest on Overpayments and Early Payments) Act 1983
- 16 Subsection 3(1) (after paragraph (caa) of the definition of decision to which this Act applies )
- 17 Subsection 3(1) (note at the end of the definition of income tax crediting amount )
- 18 Subsection 3(1) (at the end of the definition of income tax crediting amount )
- 19 At the end of section 3
- 20 Section 3C (after table item 90 of the definition of relevant tax )
- 21 Section 10
- 22 At the end of section 10
- 23 Application of amendments
- Part 3 Superannuation guarantee charge
- Division 1 Estimates
- Corporations Act 2001
- 24 Paragraph 553AB(1)(a)
- 25 Paragraph 553AB(1)(b)
- 26 Paragraph 553AB(3)(a)
- 27 Paragraph 553AB(3)(b)
- 28 Paragraph 556(1)(e)
- 29 Before subsection 556(1A)
- 30 After subsection 556(1AF)
- 31 Before subsection 556(1B)
- 32 Before subsection 556(1C)
- 33 Before subsection 556(2)
- 34 Subsection 588FGA(1)
- Superannuation Guarantee (Administration) Act 1992
- 35 At the end of section 63A
- Taxation Administration Act 1953
- 36 Division 268 in Schedule 1 (heading)
- 37 Section 268-1 in Schedule 1
- 38 Section 268-1 in Schedule 1
- 39 Section 268-1 in Schedule 1
- 40 Section 268-5 in Schedule 1
- 41 Subsection 268-10(1) in Schedule 1
- 42 Subsection 268-10(3) in Schedule 1 (example)
- 43 Subsection 268-75(1) in Schedule 1
- 44 Subsection 268-90(2) in Schedule 1
- 45 After subsection 268-90(2) in Schedule 1
- 46 Saving provision - estimates
- 47 Application of amendments
- Division 2 Penalties
- Superannuation Guarantee (Administration) Act 1992
- 48 Subsection 63A(3)
- Taxation Administration Act 1953
- 49 Section 269-1 in Schedule 1
- 50 Paragraph 269-5(a) in Schedule 1
- 51 Subsection 269-10(1) in Schedule 1 (table)
- 52 At the end of section 269-10 in Schedule 1
- 53 Subsection 269-30(2) in Schedule 1 (table)
- 54 Subsection 269-30(2) in Schedule 1 (note)
- 55 At the end of subsection 269-30(2) in Schedule 1
- 56 After subsection 269-35(3) in Schedule 1
- 57 Application of amendments
- Schedule 2 Consolidation and TOFA
- Income Tax Assessment Act 1997
- 1 Paragraph 715-375(1)(b)
- 2 Paragraph 715-375(1)(c)
- 3 Subsections 715-375(2), (3) and (4)
- 4 After section 715-375
- Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009
- 5 After item 104 of Schedule 1
- 6 Application
- Schedule 3
- Part 1 Pre rules
- Income Tax Assessment Act 1997
- 1 Subsection 701-55(5C)
- 2 Subsection 701-55(6)
- 3 Section 701-56 (heading)
- 4 Subsections 701-56(1) and (2)
- 5 Subsection 701-58(2)
- 6 After section 701-61
- 7 Section 701-90
- 8 Paragraph 705-25(5)(d)
- 9 Section 716-405
- 10 Section 716-410
- 11 Subsection 995-1(1)
- 12 Subsection 995-1(1)
- 13 Subsection 995-1(1)
- 14 Subsection 995-1(1)
- Part 2 Interim rules
- Income Tax Assessment Act 1997
- 15 Subsection 701-55(5C)
- 16 Subsection 701-55(6)
- 17 Section 701-56 (heading)
- 18 Before subsection 701-56(3)
- 19 Section 701-63
- 20 At the end of Division 701
- 21 Paragraph 705-25(5)(d)
- 22 After section 705-56
- 23 Section 716-405
- 24 At the end of paragraph 716-410(a)
- 25 Subsection 995-1(1) (definition of unbilled income asset )
- Part 3 Prospective rules
- Income Tax Assessment Act 1997
- 26 Section 12-5 (table item headed "consolidated groups and MEC groups")
- 27 Subsection 701-10(7)
- 28 Subsection 701-55(5C)
- 29 Subsection 701-55(6) (note 1)
- 30 Section 701-56 (heading)
- 31 Subsections 701-56(1) and (2)
- 32 Paragraph 701-56(3)(d)
- 33 Section 701-63
- 34 After section 701-65
- 35 Section 701-90
- 36 Paragraph 705-25(5)(d)
- 37 Subsection 705-35(1)
- 38 Paragraph 705-35(1)(c)
- 39 Subsection 705-35(2)
- 40 Subsection 705-40(2)
- 41 Paragraph 705-40(3)(c)
- 42 Section 705-56A
- 43 Section 716-405
- 44 Section 716-410
- 45 Subsection 995-1(1) (definition of asset forming part of goodwill )
- 46 Subsection 995-1(1) (definition of non-deductible right to future income )
- 47 Subsection 995-1(1) (definition of unexpended tax cost setting amount )
- 48 Subsection 995-1(1)
- Part 4 Application
- 49 Interpretation
- 50 Main application rules
- 51 Special rule for private rulings etc.
- 52 Commencement of arrangement
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