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Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 (85 of 2013)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- 4 Amendment of assessments
- Schedule 1 Definition of documentary
- Income Tax Assessment Act 1997
- 1 Subparagraph 376-20(2)(c)(i)
- 2 Subparagraph 376-20(2)(c)(iii)
- 3 After section 376-20
- 4 Subparagraph 376-45(2)(c)(i)
- 5 Subparagraph 376-45(2)(c)(iii)
- 6 Subparagraph 376-65(2)(d)(ii)
- 7 Subparagraph 376-65(2)(d)(iii)
- 8 Paragraph 376-65(3)(c)
- 9 Subsection 376-65(6) (cells at table items 2, 3, 5, 6, 7 and 8, column headed "For this type of film ...")
- 10 Subsection 376-170(4A)
- 11 Subsection 995-1(1)
- 12 Application of amendments
- Schedule 2 Ex-gratia payments for natural disasters
- Part 1 Amendments commencing on Royal Assent
- Income Tax Assessment Act 1997
- 1 Section 11-15 (table item headed "welfare")
- 2 Section 51-30 (table item 5.1C)
- 3 Subsection 995-1(1)
- Tax Laws Amendment (2011 Measures No. 1) Act 2011
- 4 Item 3 of Schedule 1
- Tax Laws Amendment (2012 Measures No. 1) Act 2012
- 5 Part 2 of Schedule 3
- Part 2 Sunsetting
- Division 1 Repeal on 1 July 2016
- Income Tax Assessment Act 1997
- 6 Section 51-30 (table item 5.2)
- Division 2 Repeal on 1 July 2017
- Income Tax Assessment Act 1997
- 7 Section 11-15 (table item headed "welfare")
- 8 Section 51-30 (table items 5.3 and 5.4)
- 9 Subsection 995-1(1) (definition of Emergency Management Minister )
- Schedule 3 GST instalment system
- A New Tax System (Goods and Services Tax) Act 1999
- 1 Paragraph 162-30(1)(d)
- 2 Subsection 162-30(6)
- 3 At the end of subsection 162-135(1)
- 4 Subsection 162-140(4) (note)
- 5 At the end of subsection 162-140(4)
- 6 At the end of section 162-140
- 7 Section 195-1 (definition of estimated annual GST amount )
- 8 Application of amendments
- Schedule 4 Deductible gift recipients
- Part 1 Amendments commencing on Royal Assent
- Income Tax Assessment Act 1997
- 1 Subsection 30-25(2) (at the end of the table)
- 2 Subsection 30-45(2) (at the end of the table)
- 3 Subsection 30-50(2) (at the end of the table)
- 4 Section 30-105 (table item 13.2.15)
- 5 Section 30-105 (at the end of the table)
- 6 Section 30-315 (after table item 4A)
- 7 Section 30-315 (cell at table item 24B, column headed "Provision")
- 8 Section 30-315 (after table item 37)
- 9 Section 30-315 (after table item 73)
- 10 Section 30-315 (after table item 73A)
- 11 Section 30-315 (after table item 85)
- Part 2 Sunsetting
- Division 1 Repeal on 1 July 2019
- Income Tax Assessment Act 1997
- 12 Subsection 30-50(2) (table items 5.2.32 and 5.2.33)
- 13 Section 30-315 (table items 24B and 73AA)
- Division 2 Repeal on 1 July 2023
- Income Tax Assessment Act 1997
- 14 Subsection 30-50(2) (table item 5.2.31)
- 15 Section 30-315 (table item 5)
- Schedule 5 Merging multiple accounts in a superannuation entity
- Superannuation Industry (Supervision) Act 1993
- 1 Subsection 10(1)
- 2 Subsection 10(1)
- 3 Before subsection 29E(7)
- 4 After section 108
- 5 Application of amendments
- Schedule 6 Government co-contribution for low income earners
- Superannuation (Government Co-contribution for Low Income Earners) Act 2003
- 1 Paragraph 9(1)(c)
- 2 At the end of subsection 9(1)
- 3 Subsection 10(1B)
- 4 After subsection 10(1B)
- 5 Subsection 10(2)
- 6 Paragraph 10A(1)
- 7 Paragraph 10A(3)(c)
- 8 At the end of subsection 10A(3)
- 9 Subsection 10A(5A)
- 10 Application of amendments
- Schedule 7 Consolidating the dependency tax offsets
- Part 1 Main amendments
- Income Tax Assessment Act 1997
- 1 Before Subdivision 61-G
- Part 2 Other amendments
- Income Tax Assessment Act 1936
- 2 After subsection 159J(1E)
- 3 Subsection 159J(6) (definition of invalid relative )
- 4 Subsection 159J(6) (definition of invalid spouse )
- 5 After subsection 159L(3B)
- 6 Subsection 159P(4) (at the end of the definition of dependant )
- Income Tax Assessment Act 1997
- 7 Section 13-1 (table item headed "dependants")
- 8 After section 960-265 (table item 3)
- 9 Subsection 995-1(1)
- Part 3 Application of amendments
- 10 Application of amendments
- Schedule 8 Taxation of financial arrangements
- Part 1 Core rules
- Division 1 Attribution of costs
- Income Tax Assessment Act 1997
- 1 Subsection 230-70(2)
- 2 Subsection 230-75(2)
- Division 2 Interest
- Income Tax Assessment Act 1997
- 3 Subsection 230-70(4)
- 4 At the end of section 230-70
- 5 Subsection 230-75(4)
- 6 At the end of section 230-75
- 7 Subsection 230-200(2)
- Division 3 Consistency in working out gains or losses
- Income Tax Assessment Act 1997
- 8 At the end of section 230-80
- 9 Application of amendment
- Part 2 Accruals/realisation methods
- Division 1 Sufficiently certain particular gains or losses
- Income Tax Assessment Act 1997
- 10 Paragraph 230-110(2)(a)
- Division 2 Precedence of particular gains or losses
- Income Tax Assessment Act 1997
- 11 At the end of subsection 230-100(2) (before the note)
- 12 Subparagraph 230-100(3)(b)(i)
- 13 Paragraph 230-110(2)(b)
- 14 Subsection 230-130(2)
- Division 3 Spreading prepayments
- Income Tax Assessment Act 1997
- 15 After subsection 230-100(3)
- 16 Subsection 230-100(4)
- 17 Subsection 230-110(1)
- 18 Subsection 230-115(1)
- 19 Paragraph 230-130(4)(b)
- 20 Subsection 230-130(5)
- 21 After subsection 230-170(2)
- Division 4 Spreading single payment
- Income Tax Assessment Act 1997
- 22 After subsection 230-135(6)
- Division 5 Re-estimations
- Income Tax Assessment Act 1997
- 23 Paragraph 230-190(1)(c)
- 24 Paragraph 230-190(1)(d)
- 25 Subsection 230-190(2)
- 26 After subsection 230-190(3)
- Division 6 Impairments and reversals
- Income Tax Assessment Act 1997
- 27 After subsection 230-130(4)
- 28 After section 230-170
- 29 Subsections 230-190(8) to (10)
- 30 After section 230-190
- Division 7 Running balancing adjustments
- Income Tax Assessment Act 1997
- 31 After subsection 230-175(1)
- 32 After subsection 230-175(2)
- Division 8 Ceasing of rights or obligations
- Income Tax Assessment Act 1997
- 33 Subsection 230-180(2)
- Part 3 Fair value method
- Income Tax Assessment Act 1997
- 34 Paragraph 230-40(4)(a)
- 35 Paragraph 230-220(1)(c)
- 36 Subsection 230-230(1)
- 37 At the end of section 230-230
- 38 At the end of section 230-245
- Part 4 Hedging financial arrangements method
- Division 1 One in all in principle
- Income Tax Assessment Act 1997
- 39 Section 230-325
- 40 Paragraph 230-335(3)(d)
- 41 Paragraph 230-335(3)(e)
- 42 After subsection 230-335(3)
- 43 Paragraph 230-365(c)
- 44 At the end of section 230-365
- 45 Section 230-380 (heading)
- 46 Subsection 230-380(6)
- 47 Section 230-385
- Division 2 Hedging net investments in foreign operations
- Income Tax Assessment Act 1997
- 48 Subsection 230-310(5)
- Part 5 Transitional balancing adjustments
- Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009
- 49 At the end of paragraph 104(14)(c) of Schedule 1
- 50 After paragraph 104(14)(c) of Schedule 1
- 51 At the end of subitem 104(14) of Schedule 1
- 52 At the end of paragraph 104(15)(c) of Schedule 1
- 53 After paragraph 104(15)(c) of Schedule 1
- 54 At the end of subitem 104(15) of Schedule 1
- Part 6 Elective requirements
- Income Tax Assessment Act 1997
- 55 At the end of Subdivision 230-I
- Part 7 Miscellaneous amendments
- Division 1 Consistency of language
- Income Tax Assessment Act 1997
- 56 Paragraphs 230-80(2)(a) and (3)(a)
- 57 Subsections 230-100(2), (3), (4) and (5)
- 58 Section 230-125
- Division 2 Other amendments
- Income Tax Assessment Act 1997
- 59 Subparagraph 230-5(2)(a)(iv) (second occurring)
- 60 Paragraph 230-85(a)
- 61 Subparagraph 230-140(3)(c)(ii)
- 62 Paragraph 230-190(7)(a)
- 63 Subsections 230-290(1) and (3)
- 64 Paragraph 230-455(1)(d)
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