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Tax and Superannuation Laws Amendment (2015 Measures No. 6) Act 2016 (10 of 2016)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 CGT treatment of earnout rights
- Part 1 Main amendments
- Income Tax Assessment Act 1997
- 1 After section 112-35
- 2 Section 116-25 (at the end of the cell at table item dealing with event A1, column headed "Special rules:")
- 3 At the end of Division 116
- 4 At the end of Division 118
- 5 Subsection 995-1(1)
- Part 2 Preserving small business concessions
- Income Tax Assessment Act 1997
- 6 Paragraph 104-185(1)(a)
- 7 Section 104-190 (heading)
- 8 Before subsection 104-190(1)
- 9 Subsections 104-190(1) and (2)
- 10 Subsections 104-197(1), (3) and (5)
- 11 Paragraph 104-198(1)(a)
- 12 Subsections 104-198(2) and (4)
- 13 At the end of section 152-20
- 14 Paragraph 152-125(1)(b)
- 15 After subsection 152-305(1A)
- 16 After subsection 152-325(2)
- 17 Paragraph 292-100(4)(b)
- 18 Subsection 995-1(1)
- Part 3 Other consequential amendments
- Income Tax Assessment Act 1997
- 19 Paragraph 25-85(2)(a)
- 20 Paragraph 230-15(4)(a)
- 21 Subsection 230-460(13)
- 22 Subsection 820-930(2) (table item 2)
- 23 Subsection 974-75(1) (table item 2)
- 24 Paragraph 974-80(2)(a)
- 25 Subsection 974-80(2) (example)
- 26 Section 974-85 (heading)
- 27 Subsection 974-85(1)
- 28 Subsection 974-85(2)
- 29 Paragraph 974-85(4)(c)
- 30 Subsection 974-140(1)
- 31 Subsection 995-1(1) (definition of contingent on the economic performance)
- 32 Subsection 995-1(1)
- Taxation Administration Act 1953
- 33 After paragraph 14ZW(1)(aaa)
- 34 At the end of section 280-100 in Schedule 1
- 35 At the end of section 280-102A in Schedule 1
- 36 At the end of section 280-102B in Schedule 1
- Taxation (Interest on Overpayments and Early Payments) Act 1983
- 37 After subsection 9(1A)
- Part 4 Application and transitional provisions
- 38 Application of amendments
- 39 Transitional - protection for anticipating announcement
- Part 5 Amendments relating to foreign resident capital gains withholding payments
- Taxation Administration Act 1953
- 40 Subparagraph 14-200(3)(a)(i) in Schedule 1
- 41 After section 14-200 in Schedule 1
- 42 Subsection 250-10(2) in Schedule 1 (table item 101)
- 43 Application of amendments
- Schedule 2 Foreign resident capital gains withholding payments
- Part 1 Main amendments
- Taxation Administration Act 1953
- 1 At the end of Division 14 in Schedule 1
- Part 2 Consequential amendments
- Income Tax Assessment Act 1936
- 2 At the end of section 202
- Income Tax Assessment Act 1997
- 3 Section 855-15 (note)
- 4 At the end of section 855-15
- 5 Subsection 995-1(1) (paragraph (b) of the definition of amount required to be withheld)
- 6 Subsection 995-1(1) (paragraph (b) of the definition of amount withheld)
- 7 Subsection 995-1(1) (paragraph (c) of the definition of withholding payment, first occurring)
- 8 Subsection 995-1(1) (note 2 at the end of the definition of withholding payment, first occurring)
- 9 Subsection 995-1(1) (at the end of the definition of withholding payment covered by a particular provision in Schedule 1 to the Taxation Administration Act 1953)
- Taxation Administration Act 1953
- 10 Paragraph 8WA(1AA)(b)
- 11 Paragraph 8WB(1A)(a)
- 12 Paragraph 8WB(1A)(b)
- 13 Paragraph 10-5(2)(b) in Schedule 1
- 14 Subsection 10-5(2) in Schedule 1 (note)
- 15 Section 16-20 in Schedule 1
- 16 At the end of section 16-20 in Schedule 1
- 17 Subsections 16-70(3) and (4) in Schedule 1
- 18 Section 16-80 in Schedule 1
- 19 Paragraph 16-140(1)(b) in Schedule 1
- 20 Paragraph 16-143(2)(b) in Schedule 1
- 21 Paragraph 16-150(b) in Schedule 1
- 22 Subparagraph 18-65(1)(a)(ii) in Schedule 1
- 23 Paragraph 18-65(6)(c) in Schedule 1
- 24 Subparagraph 18-70(1)(a)(ii) in Schedule 1
- 25 At the end of paragraph 18-70(1)(a) in Schedule 1
- 26 Paragraph 18-70(1)(c) in Schedule 1
- 27 Section 20-80 in Schedule 1 (after table item 10)
- 28 Subsection 250-10(2) in Schedule 1 (after table item 100)
- 29 Paragraph 298-5(c) in Schedule 1
- 30 Application of amendments
- Part 3 Contingent amendments
- Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016
- 31 Item 14 of Schedule 3 (heading)
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