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Tax Laws Amendment (2013 Measures No. 1) Act 2013 (119 of 2013)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- 4 Amendment of assessments
- Schedule 1 Strengthening scrip for scrip roll-over, small business entity and other concessions
- Part 1 Scrip for scrip roll-over
- Income Tax Assessment Act 1997
- 1 Paragraphs 124-783(6)(b) and (c)
- 2 Subsection 124-783(6) (note)
- 3 Subsection 124-783(7)
- 4 Paragraphs 124-783(9)(b) and (c) and (10)(a) and (b)
- 5 Application of amendments
- 6 Previous interpretation preserved
- Part 2 Meaning of connected with an entity
- Income Tax Assessment Act 1997
- 7 Paragraphs 328-125(2)(a) and (b)
- 8 Paragraph 328-125(8)(e)
- 9 Application of amendments
- 10 Previous interpretation preserved
- Part 3 Entity making the gain or loss
- Income Tax Assessment Act 1997
- 11 Subsection 104-10(7)
- 12 Subsection 106-30(1)
- 13 Subsection 106-30(2)
- 14 Subsection 106-30(2)
- 15 At the end of section 106-30
- 16 Section 106-35
- 17 Subdivisions 106-C and 106-D
- 18 Section 109-15
- 19 At the end of subsection 328-125(1)
- 20 Application of amendments
- Schedule 2 Ex-gratia payments for natural disasters
- Income Tax Assessment Act 1997
- 1 Section 51-30 (table item 5.4)
- Schedule 3
- Income Tax Assessment Act 1997
- 1 Subsection 30-25(1) (after table item 2.1.9)
- 2 Section 30-315 (after table item 48)
- 3 Application of amendments