-
Tax Laws Amendment (2013 Measures No. 2) Act 2013 (124 of 2013)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 Monthly PAYG instalments
- Part 1 Main amendments
- Taxation Administration Act 1953
- 1 Section 45-1 in Schedule 1
- 2 Section 45-1 in Schedule 1
- 3 After subsection 45-5(2) in Schedule 1
- 4 After subsection 45-5(5) in Schedule 1
- 5 After subsection 45-20(2) in Schedule 1
- 6 After subsection 45-50(2) in Schedule 1
- 7 Subsection 45-50(4) in Schedule 1
- 8 Paragraph 45-50(4)(b) in Schedule 1
- 9 After section 45-61 in Schedule 1
- 10 After section 45-70 in Schedule 1
- 11 After section 45-112 in Schedule 1
- 12 Paragraph 45-125(1)(a) in Schedule 1
- 13 Subsection 45-125(5) in Schedule 1
- 14 Paragraph 45-130(1)(a) in Schedule 1
- 15 After subparagraph 45-130(1)(c)(ii) in Schedule 1
- 16 Subsection 45-130(4) in Schedule 1
- 17 Subsection 45-132(4) in Schedule 1
- 18 Subsection 45-134(4) in Schedule 1
- 19 After Subdivision 45-D in Schedule 1
- 20 Subdivision 45-F in Schedule 1 (heading)
- 21 Section 45-200 in Schedule 1
- 22 At the end of section 45-200 in Schedule 1
- 23 At the end of section 45-205 in Schedule 1
- 24 Before section 45-230 in Schedule 1
- 25 After section 45-595 in Schedule 1
- 26 Before section 45-705 in Schedule 1
- 27 After subsection 45-705(4) in Schedule 1
- 28 Section 45-715 in Schedule 1
- 29 At the end of section 45-715 in Schedule 1
- 30 Paragraph 45-860(1)(b) in Schedule 1
- 31 At the end of section 45-870 in Schedule 1
- 32 After subsection 45-915(4) in Schedule 1
- 33 Subsection 250-10(2) in Schedule 1 (after table item 115)
- 34 After paragraph 288-10(a) in Schedule 1
- 35 Subsection 288-10(a) in Schedule 1
- 36 Paragraph 288-20(b) in Schedule 1
- Part 2 Consequential amendments
- Income Tax Assessment Act 1997
- 37 Subsection 721-10(2) (after table item 30)
- 38 After subsection 721-10(3)
- 39 Subsection 721-10(2) (table item 45)
- 40 Subsection 721-10(2) (table item 60)
- 41 Subsection 995-1(1)
- 42 Subsection 995-1(1)
- 43 Subsection 995-1(1)
- 44 Subsection 995-1(1) (definition of quarterly payer )
- Part 3 Application and transitional provisions
- 45 General application of amendments
- 46 Delayed application to non-corporate tax entities
- 47 Transitional MPR thresholds
- 48 Additional MPR test days
- 49 Deadline for TOFA BAII calculation notice
- Schedule 2 Incentives for designated infrastructure projects
- Part 1 Main amendments
- Income Tax Assessment Act 1936
- 1 At the end of section 272-100 in Schedule 2F
- Income Tax Assessment Act 1997
- 2 Paragraph 165-35(b)
- 3 After paragraph 165-35(b)
- 4 At the end of Part 3-45
- 5 At the end of section 707-120
- 6 After subsection 719-265(3)
- Part 2 Consequential amendments
- Income Tax Assessment Act 1936
- 7 At the end of section 266-15 in Schedule 2F
- 8 At the end of section 266-30 in Schedule 2F
- 9 At the end of section 266-65 in Schedule 2F
- 10 At the end of section 266-80 in Schedule 2F
- 11 At the end of section 266-100 in Schedule 2F
- 12 At the end of section 266-115 in Schedule 2F
- 13 At the end of section 266-140 in Schedule 2F
- 14 At the end of section 266-155 in Schedule 2F
- 15 At the end of section 267-15 in Schedule 2F
- 16 At the end of section 267-55 in Schedule 2F
- 17 At the end of section 267-60 in Schedule 2F
- 18 Subsection 268-20(4) in Schedule 2F
- 19 Subsection 272-140(1) in Schedule 2F
- 20 Subsection 272-140(1) in Schedule 2F (at the end of paragraph (c) of the definition of tax loss )
- Income Tax Assessment Act 1997
- 21 Section 12-5 (table item headed "financial arrangements")
- 22 Section 12-5 (table item headed "infrastructure borrowings")
- 23 Section 12-5 (table item headed "interest")
- 24 Section 12-5 (table item headed "tax losses")
- 25 Section 36-25 (at the end of the table dealing with tax losses of companies)
- 26 Section 36-25 (at the end of the table dealing with tax losses of trusts)
- 27 At the end of section 165-5
- 28 At the end of section 165-117
- 29 Subsection 707-120(1)
- 30 Paragraph 707-125(1)(b)
- 31 Subsection 707-130(1)
- 32 At the end of section 707-300
- 33 Paragraph 719-265(1)(a)
- 34 Subsection 719-265(7)
- 35 Subsection 995-1(1)
- 36 Subsection 995-1(1) (at the end of the definition of ownership test period )
- 37 Subsection 995-1(1)
- 38 Subsection 995-1(1) (definition of same business test period )
- 39 Subsection 995-1(1) (paragraph (a) of the definition of tax loss )
- 40 Subsection 995-1(1) (at the end of paragraph (d) of the definition of tax loss )
- 41 Subsection 995-1(1) (at the end of the definition of test period )
- 42 Subsection 995-1(1) (at the end of the definition of test time )
- Infrastructure Australia Act 2008
- 43 Subsection 28(2)
- 44 Subsections 28(3) and (4)
- 45 Subsection 40(1)
- 46 Saving provision - directions
- Part 3 Application of amendments
- Income Tax (Transitional Provisions) Act 1997
- 47 At the end of Part 3-45
- 48 Application of amendments
- Part 4 Miscellaneous amendments
- Division 1 Income Tax Assessment Act 1936
- 49 Subsections 266-185(1) and 267-90(1) in Schedule 2F
- 50 Subsection 268-10(2) in Schedule 2F
- 51 Subsection 268-10(2) in Schedule 2F
- 52 Subsection 268-15(2) in Schedule 2F
- 53 Subsection 268-15(2) in Schedule 2F
- 54 Subsection 268-20(2) in Schedule 2F
- 55 Subsection 268-20(2) in Schedule 2F
- 56 Subsection 268-25(2) in Schedule 2F
- 57 Subsection 268-25(2) in Schedule 2F
- 58 Subsections 268-75(1) and 268-80(1) in Schedule 2F
- 59 Subsection 268-85(5) in Schedule 2F
- 60 Subsection 269-65(1) in Schedule 2F
- 61 Subsection 269-65(1) in Schedule 2F
- 62 Paragraph 269-65(1)(a) in Schedule 2F
- 63 Paragraphs 269-100(4)(a) and 271-80(a) in Schedule 2F
- 64 Subparagraph 272-80(6A)(a)(i) in Schedule 2F
- 65 Paragraphs 272-80(6B)(a) and (b) and 272-85(5C)(a) and (b) in Schedule 2F
- Division 2 Income Tax Assessment Act 1997
- 66 Subsection 415-15(6)
- Schedule 5 Tax secrecy and transparency
- Part 1 Main amendments
- Taxation Administration Act 1953
- 1 At the end of Part 1A
- 2 After section 355-45 in Schedule 1
- 3 Subsection 355-50(1) in Schedule 1 (note)
- 4 At the end of subsection 355-50(1) in Schedule 1
- 5 Subsection 355-65(4) in Schedule 1 (table item 7)
- 6 After section 355-170 in Schedule 1
- Part 2 Consequential amendments
- Income Tax Assessment Act 1997
- 7 Subsection 995-1(1)
- Part 3 Application of amendments
- 8 Application of amendments
- Schedule 6 Petroleum resource rent tax
- Petroleum Resource Rent Tax Assessment Act 1987
- 1 Subsection 37(1)
- 2 Subsection 37(1)
- 3 At the end of section 37
- 4 Subsection 38(1)
- 5 Subsection 38(1)
- 6 At the end of section 38
- 7 Subsection 39(1)
- 8 At the end of section 39
- 9 Subsection 41(1)
- 10 At the end of section 41
- 11 Application of amendments
- Schedule 7 Removing CGT discount for foreign individuals
- Income Tax Assessment Act 1997
- 1 Subsection 115-30(1)
- 2 After subsection 115-30(1)
- 3 Subparagraph 115-100(a)(i)
- 4 Subparagraph 115-100(a)(ii)
- 5 At the end of section 115-100
- 6 At the end of Subdivision 115-B
- Schedule 8 Tax exemption for payments under Defence Abuse Reparation Scheme
- Income Tax Assessment Act 1997
- 1 Section 11-15 (table item headed "defence")
- 2 Section 51-5 (at the end of the table)
- 3 Application of amendments
- Schedule 9 GST-free treatment for National Disability Insurance Scheme funded supports
- A New Tax System (Goods and Services Tax) Act 1999
- 1 After section 38-35
- 2 At the end of section 177-10
- 3 Section 195-1
- 4 Application of amendments
- Schedule 10 Deductible gift recipients
- Part 1 Main amendments
- Income Tax Assessment Act 1997
- 1 Subsection 30-25(2) (after table item 2.2.4)
- 2 Subsection 30-25(2) (table item 2.2.40, column headed "Special conditions")
- 3 Subsection 30-45(2) (after table item 4.2.4)
- 4 Subsection 30-45(2) (after table item 4.2.7)
- 5 Subsection 30-80(2) (after table item 9.2.10)
- 6 Section 30-105 (after table item 13.2.3A)
- 7 Section 30-315 (after table item 9AA)
- 8 Section 30-315 (after table item 9A)
- 9 Section 30-315 (after table item 23)
- 10 Section 30-315 (after table item 65)
- 10A Section 30-315 (after table item 111A)
- 11 Section 30-315 (after table item 118B)
- Tax Laws Amendment (2011 Measures No. 2) Act 2011
- 12 Part 3 of Schedule 1
- Part 2 The Charlie Perkins Scholarship Trust
- Income Tax Assessment Act 1997
- 13 Subsection 30-25(2) (table item 2.2.39, column headed "Special conditions")
- 14 Subsection 30-80(2) (table item 9.2.28, column headed "Special conditions")
- Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Act 2013
- 15 Part 1 of Schedule 1 (amendment of the Tax Laws Amendment (2011 Measures No. 2) Act 2011 )
- Schedule 11
- Part 1 Amendments commencing after the Australian Charities and Not-for-profits Commission Act 2012
- Income Tax Assessment Act 1997
- 1 At the end of section 50-1
- 2 After section 50-45
- 3 At the end of subsection 50-110(5)
- Income Tax (Transitional Provisions) Act 1997
- 4 Section 50-50
- Part 2 Amendment commencing after Schedule 1 to the Tax Laws Amendment (2012 Measures No. 6) Act 2013
- Income Tax Assessment Act 1997
- 5 Paragraph 59-50(6)(b)
- 6 At the end of subsection 59-50(6)
- Income Tax (Transitional Provisions) Act 1997
- 7 Part 2-15 (heading)
- 8 At the end of Part 2-15
- 9 Application of amendments
- Part 3 Fringe Benefits Tax
- Fringe Benefits Tax Assessment Act 1986
- 10 Subsection 5B(1E) (method statement, paragraph (d) of step 2)
- 11 Subparagraph 57A(2)(b)(iii)
- 12 Subsection 57A(4)
- 13 Section 65J (heading)
- 14 Subsections 65J(1) and (1A)
- 15 Subsection 65J(2)
- 16 Subsection 65J(2A) (definition of rebatable days in year )
- 17 Subsection 65J(5)
- 18 Part XA (heading)
- 19 Section 123E (heading)
- 20 Subsections 123E(1) and (2)
- 21 Paragraph 123E(2)(a)
- 22 Subsection 135Q(1) (note)
- 23 Subsection 136(1)
- 24 Paragraph 140(1B)(c)
- 25 Subparagraph 140(1C)(b)(iii)
- Taxation Administration Act 1953
- 26 Paragraphs 426-5(f) and 426-65(1)(f) in Schedule 1
- 27 Application and transitional provisions
- Part 4 Updating indexation provisions
- Income Tax Assessment Act 1997
- 28 Subsection 960-275(1A) (formula)
- Superannuation (Government Co-contribution for Low Income Earners) Act 2003
- 29 Subsection 10A(5) (definition of current year )
- Superannuation Guarantee (Administration) Act 1992
- 30 Paragraph 9(1)(b)
- 31 Subsection 9(1) (note)
- 32 Application of amendments
- Part 5 Other amendments
- Income Tax Assessment Act 1936
- 33 Paragraph 23AG(1AA)(c)
- 34 Section 24AT (paragraphs (c) and (d) of the definition of excluded STB )
- Income Tax Assessment Act 1997
- 35 Section 30-60
- 36 Section 50-15 (at the end of the cell at table item 3.1, column headed "Special conditions")
- 37 Section 50-15 (cell at table item 3.2, column headed "Special conditions")
- 38 Section 50-50
- 39 Paragraph 50-50(d)
- 40 After paragraph 50-50(d) (before the notes)
- 41 At the end of section 50-50
- 42 Section 50-55
- 43 Paragraph 50-55(c)
- 44 After paragraph 50-55(c) (before the note)
- 45 At the end of section 50-55
- 46 Section 50-65
- 47 Paragraph 50-65(b)
- 48 After paragraph 50-65(b) (before the note)
- 49 At the end of section 50-65
- 50 Section 50-70
- 51 Paragraph 50-70(c)
- 52 After paragraph 50-70(c) (before the note)
- 53 At the end of section 50-70
- 54 At the end of subsection 50-72(1)
- 55 Subsection 355-100(1) (table item 2)
- 56 Application of amendments
Login to ATO online services
Access secure services, view your details and lodge online.
Login to ATO online services
Access secure services, view your details and lodge online.