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Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 (110 of 2014)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 Thin capitalisation
- Part 1 Safe harbour debt amount
- Income Tax Assessment Act 1997
- 1 Section 820-95 (method statement, step 7)
- 2 Subsection 820-100(2) (method statement, step 8)
- 3 Section 820-195 (method statement, step 5)
- 4 Subsection 820-200(2) (method statement, step 6)
- 5 Section 820-205 (method statement, step 5)
- 6 Subsection 820-210(2) (method statement, step 6)
- Part 2 Worldwide gearing debt amount for outward investing entities (non-ADI)
- Income Tax Assessment Act 1997
- 7 Paragraph 820-90(1)(c)
- 8 Subsection 820-90(1) (note)
- 9 Subsection 820-90(2)
- 10 Section 820-110 (heading)
- 11 Subsection 820-110(1) (method statement, steps 2, 3 and 4)
- 12 Subsection 820-110(2) (method statement, steps 2, 3 and 4)
- 13 After section 820-110
- Part 3 Worldwide capital amount
- Income Tax Assessment Act 1997
- 14 Subsection 820-320(2) (method statement, steps 2 and 3)
- Part 4 Safe harbour capital amount
- Income Tax Assessment Act 1997
- 15 Subsection 820-310(1) (method statement, step 2)
- 16 Section 820-405 (method statement, step 2)
- 17 Subsection 820-615(3) (method statement, step 2)
- Part 5 De minimis threshold
- Income Tax Assessment Act 1997
- 18 Section 820-35
- Part 6 Worldwide gearing debt amount for inward investing entities (non-ADI)
- Income Tax Assessment Act 1997
- 19 Section 820-190
- 20 After section 820-215
- 21 After Subdivision 820-J
- Part 7 Consequential amendments
- Income Tax Assessment Act 1997
- 22 Section 820-10 (after table item 7)
- 23 Subsection 820-85 (note 1)
- 24 Section 820-95 (example)
- 25 Subsection 820-100(2) (example)
- 26 Subsection 820-100(3) (method statement, step 7)
- 27 Subsection 820-100(3) (example)
- 28 Subsection 820-110(1) (heading)
- 29 Subsection 820-110(1)
- 30 Subsection 820-110(1) (example)
- 31 Subsection 820-110(2) (heading)
- 32 Subsection 820-110(2)
- 33 Subsection 820-110(2) (example)
- 34 Subsection 820-185 (note 1)
- 35 Section 820-195 (example)
- 36 Subsection 820-200(2) (example)
- 37 Subsection 820-200(3) (method statement, step 5)
- 38 Subsection 820-200(3) (example)
- 39 Section 820-205 (example)
- 40 Subsection 820-210(2) (example)
- 41 Subsection 820-210(3) (method statement, step 5)
- 42 Subsection 820-210(3) (example)
- 43 Subsection 820-300(1) (note 1)
- 44 Subsection 820-310(1) (example)
- 45 Subsection 820-320(2) (example)
- 46 Subsection 820-395(1) (note 1)
- 47 Section 820-405 (example)
- 48 Paragraph 820-910(2)(b)
- 49 Subsection 820-920(3) (method statement, step 4, paragraph (a))
- 50 Subsection 820-920(3) (method statement, step 4, paragraphs (b) and (c))
- 51 Paragraph 820-946(1)(c)
- 52 Subsection 995-1(1)
- 53 Subsection 995-1(1) (definition of worldwide debt )
- 54 Subsection 995-1(1) (definition of worldwide equity )
- 55 Subsection 995-1(1) (definition of worldwide gearing debt amount )
- Part 8 Application
- 56 Application
- Schedule 2 Foreign dividends
- Part 1 Foreign equity distributions on participation interests
- Income Tax Assessment Act 1936
- 1 Section 23AJ
- Income Tax Assessment Act 1997
- 2 Paragraph 25-90(b)
- 3 Division 768 (heading)
- 4 Before Subdivision 768-B
- 5 Subsection 995-1(1)
- Part 2 Repeal of portfolio dividend exemption for CFCs
- Income Tax Assessment Act 1936
- 6 Section 404
- Part 3 Consequential amendments
- Income Tax Assessment Act 1936
- 7 Subsection 44(1) (note 1)
- 8 Subparagraph 47A(2)(a)(ii)
- 9 Paragraph 47A(7)(b)
- 10 Subsection 320(1) (definition of section 404 country )
- 11 Section 332A
- 12 Subsection 399(2) (definition of excluded modifications )
- Income Tax Assessment Act 1997
- 13 Section 11-15 (note)
- 14 Section 11-55 (table item headed "foreign aspects of income taxation")
- 15 Section 11-55 (table item headed "foreign aspects of income taxation")
- 16 After subparagraph 118-12(2)(a)(via)
- 17 Subparagraph 118-12(2)(b)(iii)
- 18 Subsection 118-20(6)
- 19 Paragraph 220-350(1)(c)
- 20 Paragraph 230-15(3)(c)
- 21 Paragraphs 230-335(4)(a) and (b)
- 22 Paragraph 802-30(3)(c)
- Part 4 Application
- 23 Application
- Schedule 3 Foreign resident CGT integrity measures
- Part 1 Duplicated assets of corporate groups
- Income Tax Assessment Act 1997
- 1 After subsection 855-30(2)
- 2 Subsection 855-30(4) (note)
- 3 At the end of subsection 855-30(4)
- 4 After section 855-30
- 5 Application of amendment
- Part 2 Assets used by permanent establishments
- Income Tax Assessment Act 1997
- 6 Section 855-15 (cell at table item 3, column headed "Description")
- 7 After section 855-15
- 8 Subsection 855-35(1)
- 9 Subsection 995-1(1)
- 10 Application of amendments
- Schedule 4 Tax receipts
- Income Tax Assessment Act 1997
- 1 Subsection 995-1(1)
- Taxation Administration Act 1953
- 2 After Part 2-10 in Schedule 1
- 3 Application
- Schedule 5
- Part 1 References to specific Ministers, Departments and Secretaries
- Division 1 Main amendments
- A New Tax System (Goods and Services Tax) Act 1999
- 1 Paragraphs 79-100(1)(b) and (c)
- 2 Subsection 79-100(2) (heading)
- 3 Subsection 79-100(2)
- 4 Subsection 79-100(3) (heading)
- 5 Subsection 79-100(3)
- 6 Subsection 79-100(6)
- Income Tax Assessment Act 1936
- 7 Subsection 6(1)
- 8 Subsection 6(1) (paragraph (a) of the definition of Commonwealth securities )
- 9 Subsection 6(1)
- 10 Subsection 6(1) (definition of Veterans' Affairs Secretary )
- 11 Subsection 73A(6)
- 12 Subsections 79B(1B), (5) and (5A)
- 13 Subsection 82CB(1) (definition of RHQ company )
- 14 Sections 82CD and 82CE
- 15 Subsections 128AE(2), (2AA), (2AB), (2AC), (2AD), (2A), (2B) and (2C)
- Income Tax Assessment Act 1997
- 16 Subsection 30-80(1) (table item 9.1.1)
- 17 Subsections 30-85(2) and (4)
- 18 Subsection 30-85(5)
- 19 Subsections 30-265(4) and 30-280(1)
- 20 Subsection 30-280(2)
- 21 Subsection 30-280(2)
- 22 Subsections 30-280(4), 30-285(1), 30-289(4) and 30-289B(1)
- 23 Subsection 30-289B(2)
- 24 Subsection 30-289B(2)
- 25 Subsections 30-289B(4), 30-289C(1), 30-300(6) and 30-305(1)
- 26 Subsection 30-305(2)
- 27 Subsection 30-305(2)
- 28 Subsections 30-305(4), 30-310(1) and 34-55(1) and (2)
- 29 Subsection 52-131(9) (note)
- 30 Paragraph 207-115(5)(a)
- 31 Section 842-105 (table item 6)
- 32 Subsection 995-1(1) (definition of Agriculture Department )
- 33 Subsection 995-1(1)
- 34 Subsection 995-1(1) (definition of Arts Secretary )
- 35 Subsection 995-1(1) (definition of Climate Change Department )
- 36 Subsection 995-1(1) (definition of Climate Change Minister )
- 37 Subsection 995-1(1) (definition of Climate Change Secretary )
- 38 Subsection 995-1(1) (definition of Defence Department )
- 39 Subsection 995-1(1) (definition of Defence Secretary )
- 40 Subsection 995-1(1) (definition of Education Department )
- 41 Subsection 995-1(1) (definition of Education Minister )
- 42 Subsection 995-1(1) (definition of Education Secretary )
- 43 Subsection 995-1(1) (definition of Employment Department )
- 44 Subsection 995-1(1) (definition of Employment Minister )
- 45 Subsection 995-1(1) (definition of Employment Secretary )
- 46 Subsection 995-1(1) (definition of Environment Department )
- 47 Subsection 995-1(1) (definition of Environment Minister )
- 48 Subsection 995-1(1) (definition of Environment Secretary )
- 49 Subsection 995-1(1) (definition of Families Department )
- 50 Subsection 995-1(1) (definition of Families Minister )
- 51 Section 995-1 (definition of Foreign Affairs Minister )
- 52 Subsection 995-1(1) (definition of Health Department )
- 53 Subsection 995-1(1) (definition of Health Minister )
- 54 Subsection 995-1(1) (definition of Health Secretary )
- 55 Subsection 995-1(1) (definition of Heritage Department )
- 56 Subsection 995-1(1) (definition of Heritage Minister )
- 57 Subsection 995-1(1) (definition of Heritage Secretary )
- 58 Subsection 995-1(1) (definition of Housing Department )
- 59 Subsection 995-1(1) (definition of Housing Minister )
- 60 Subsection 995-1(1) (definition of Housing Secretary )
- 61 Subsection 995-1(1) (definition of Immigration Department )
- 62 Subsection 995-1(1) (definition of Immigration Minister )
- 63 Subsection 995-1(1) (definition of Immigration Secretary )
- 64 Subsection 995-1(1) (definition of Industry Department )
- 65 Subsection 995-1(1)
- 66 Subsection 995-1(1) (definition of Water Department )
- 67 Subsection 995-1(1) (definition of Water Minister )
- Taxation Administration Act 1953
- 68 Subsection 2(1) (definition of Immigration Minister )
- 69 Subsection 355-50(2) in Schedule 1 (table item 7)
- 70 Subsection 355-65(4) in Schedule 1 (table item 7)
- 71 Subsection 355-65(4) in Schedule 1 (table item 8)
- 72 Subsection 355-65(4) in Schedule 1 (table item 8)
- 73 Paragraph 355-70(8)(a) in Schedule 1
- 74 Transitional - amendments do not affect things done
- 75 Rules may deal with transitional etc. matters
- Division 2 Contingent amendments
- Income Tax Assessment Act 1997
- 76 Subsection 995-1(1)
- Part 2 Amendments relating to excise
- Aviation Fuel Revenues (Special Appropriation) Act 1988
- 77 Section 3 (definition of index number )
- 78 Section 3 (definition of relevant period )
- 79 Section 3 (definition of relevant rate )
- 80 Section 3 (paragraph (a) of the definition of statutory rate )
- 81 Subsection 3A(1)
- 82 Subsection 3A(3)
- 83 Section 5
- Part 3 Amendments relating to numbering
- Income Tax Assessment Act 1997
- 84 Section 12-5 (table item headed "National Disability Insurance Scheme")
- 85 Section 26-100 (the section 26-100 added by item 3 of Schedule 3 to the National Disability Insurance Scheme Legislation Amendment Act 2013 )
- 86 Section 26-100 (the section 26-100 added by item 8 of Schedule 3 to the Tax and Superannuation Laws Amendment (Increased Concessional Contributions Cap and Other Measures) Act 2013 )
- 87 Section 40-235
- 88 Subsection 110-38(7) (the subsection (7) added by item 6 of Schedule 3 to the National Disability Insurance Scheme Legislation Amendment Act 2013 )
- 89 Subsection 110-38(7) (the subsection (7) added by item 9 of Schedule 3 to the Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 )
- 90 Subsection 110-55(9G) (the subsection (9G) inserted by item 7 of Schedule 3 to the National Disability Insurance Scheme Legislation Amendment Act 2013 )
- 91 Subsection 110-55(9G) (the subsection (9G) inserted by item 7 of Schedule 3 to the National Disability Insurance Scheme Legislation Amendment Act 2013 )
- Part 4 Other amendments of principal Acts
- A New Tax System (Goods and Services Tax) Act 1999
- 92 Subsection 111-5(3)
- 93 Application of amendment
- Fuel Tax Act 2006
- 94 Paragraph 43-7(2)(a)
- Income Tax Assessment Act 1936
- 95 Subsection 6(1) (definition of income tax or tax)
- 96 Subsection 6(1)
- 97 Subsection 6(1)
- Income Tax Assessment Act 1997
- 98 Subsection 30-25(1) (cell at table item 2.1.2, column headed "Special conditions - fund, authority or institution")
- 99 Subsection 30-45(1) (cell at table item 4.1.4, column headed "Special conditions - fund, authority or institution")
- 100 Subsection 30-50(1) (cell at table item 5.1.2, column headed "Special conditions - fund, authority or institution")
- 101 Subsection 30-50(1) (cell at table item 5.1.3, column headed "Special conditions - fund, authority or institution")
- 102 Subsection 30-70(1) (cells at table items 8.1.1 and 8.1.2, column headed "Special conditions - fund, authority or institution")
- 103 Application of amendments
- 104 Subsections 104-255(1) and (2)
- 105 Subsection 104-255(6)
- 106 Section 165-205
- 107 Application of amendment
- 108 Section 219-70
- 109 Subsection 219-75(1) (note)
- 110 Subsection 219-75(2) (method statement, step 1)
- 111 Subsection 219-75(2) (method statement, step 1, note)
- 112 Application of amendments
- 113 Section 355-400 (note)
- 114 Paragraph 701-55(2)(d)
- 115 Paragraph 709-185(1)(c)
- 116 Subsection 709-185(2)
- 117 Paragraph 709-190(b)
- 118 Paragraph 709-190(d)
- 119 Application of amendments
- 120 Subsection 709-215(4) (after table item 4)
- 121 Application of amendment
- Superannuation Guarantee (Administration) Act 1992
- 122 Paragraph 10(3)(a)
- Taxation Administration Act 1953
- 123 Subsection 8AAZLGA(7) (note)
- 124 Paragraph 8C(1)(a)
- 125 Paragraph 14ZW(1AABA)(b)
- 126 Paragraph 15-30(d) in Schedule 1
- 127 Subsection 15-50(1) in Schedule 1 (heading)
- 128 Paragraph 15-50(1)(b) in Schedule 1
- 129 Paragraph 15-50(2)(b) in Schedule 1
- 130 Paragraph 15-50(3)(b) in Schedule 1
- 131 Paragraph 15-50(4)(a) in Schedule 1
- 132 Transitional - existing declarations
- 133 Paragraph 45-235(1)(a) in Schedule 1
- 134 Subsection 155-15(1) in Schedule 1 (cell at table item 3, column 3)
- 135 Application of amendment
- 136 Section 280-170 in Schedule 1
- 137 Paragraph 298-5(c) in Schedule 1
- 138 Subsection 340-10(2) in Schedule 1 (table item 3)
- 139 Subsection 355-65(2) in Schedule 1 (table item 5A)
- 140 Application of amendment
- Part 5 Other amendments of amending Acts
- New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002
- 141 Item 34 of Schedule 13 (heading)
- 142 Item 34 of Schedule 13
- 143 Item 19 of Schedule 15 (heading)
- Superannuation Legislation Amendment (Stronger Super) Act 2012
- 144 After subitem 20(1) of Schedule 1
- 145 After subitem 20(3) of Schedule 1
- Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009
- 146 Item 55 of Schedule 1 (heading)
- Tax Laws Amendment (2011 Measures No. 9) Act 2012
- 147 Item 29 of Schedule 6
- 148 Item 83 of Schedule 6 (heading)
- 149 Item 140 of Schedule 6 (heading)
- Tax Laws Amendment (2012 Measures No. 3) Act 2012
- 150 Item 12 of Schedule 1
- Tax Laws Amendment (2012 Measures No. 6) Act 2013
- 151 Section 4
- 152 At the end of section 4
- Tax Laws Amendment (Research and Development) Act 2011
- 153 Item 49 of Schedule 3
- 154 Item 50 of Schedule 3
- Tax Laws Amendment (Temporary Budget Repair Levy) Act 2014
- 155 Section 3
- 156 At the end of section 3
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