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First Home Saver Accounts (Consequential Amendments) Act 2008 (45 of 2008)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 Main taxation related amendments
- Income Tax Act 1986
- 1 After subsection 5(2A)
- Income Tax Assessment Act 1936
- 2 Subsection 6(1) (at the end of the definition of assessment )
- 3 Subsection 6(1)
- 4 After section 95
- 5 After paragraph 124ZM(3)(d)
- 6 After paragraph 202(ka)
- 7 At the end of section 272-100 of Schedule 2F
- Income Tax Assessment Act 1997
- 8 Section 9-1 (after table item 8)
- 9 Section 11-55 (after table item headed "firearms surrender arrangements")
- 10 Subparagraph 115-100(a)(ii)
- 11 After subparagraph 115-100(b)(i)
- 12 After subparagraph 115-280(1)(a)(i)
- 13 Paragraph 115-280(2)(a)
- 14 Paragraph 115-280(2)(b)
- 15 Paragraph 115-280(5)(a)
- 16 Paragraph 115-280(5)(b)
- 17 After paragraph 166-245(2)(b)
- 18 After paragraph 166-245(3)(b)
- 19 Paragraph 207-15(2)(a)
- 20 Paragraph 207-35(1)(c)
- 21 After paragraph 207-45(c)
- 22 At the end of section 290-5
- 23 Subsection 295-10(2)
- 24 After section 295-170
- 25 Subsection 295-555(1)
- 26 Subsections 295-555(3) and (4)
- 27 Section 320-1
- 28 Section 320-1
- 29 Paragraph 320-80(2)(b)
- 30 After paragraph 320-85(2)(b)
- 31 After Division 328
- 32 Subsection 995-1(1) (paragraph (a) of the definition of contract of reinsurance )
- 33 Subsection 995-1(1) (definition of excluded virtual PST life insurance policy )
- 34 Subsection 995-1(1)
- 35 Subsection 995-1(1)
- 36 Subsection 995-1(1)
- 37 Subsection 995-1(1)
- 38 Subsection 995-1(1)
- 39 Subsection 995-1(1)
- 40 Subsection 995-1(1)
- 41 Subsection 995-1(1)
- 42 Subsection 995-1(1)
- 43 Subsection 995-1(1)
- 44 Subsection 995-1(1) (definition of standard component )
- Income Tax Rates Act 1986
- 45 Subsection 3(1)
- 46 Subsection 3(1)
- 47 Subsection 3(1)
- 48 Subsection 3(1)
- 49 After paragraph 23(2)(b)
- 50 After paragraph 23(3)(a)
- 51 After subsection 23(3)
- 52 At the end of Part III
- Taxation Administration Act 1953
- 53 Subsection 8AAB(5) (after table item 1AA)
- 54 Subsection 8AAB(5) (after table item 2B)
- 55 Paragraph 8WA(1AA)(b)
- 56 Paragraph 8WB(1A)(a)
- 57 Paragraph 8WB(1A)(b)
- 58 After paragraph 45-120(2)(c) in Schedule 1
- 59 At the end of subsection 45-290(2) in Schedule 1
- 60 At the end of subsection 45-330(2) in Schedule 1
- 61 At the end of subsection 45-370(2) in Schedule 1
- 62 Subsection 250-10(2) in Schedule 1 (after item 24C of the table)
- 63 Subsection 250-10(2) in Schedule 1 (after table item 38B)
- 64 After subsection 286-75(2A) in Schedule 1
- 65 Paragraph 286-80(2)(a) in Schedule 1
- 66 After Division 390 of Part 5-25 of Schedule 1
- Schedule 2 Amendments relating to the Corporations Act
- Australian Securities and Investments Commission Act 2001
- 1 At the end of subsection 12A(1)
- 2 After paragraph 12BAA(7)(g)
- Corporations Act 2001
- 3 Section 9
- 4 Section 9 (after paragraph (h) of the definition of managed investment scheme )
- 5 Section 761A (after paragraph (d) of the definition of basic deposit product )
- 6 Section 761A
- 7 Subsection 761E(3) (after item 2 of the table)
- 8 After paragraph 761E(3A)(b)
- 9 After paragraph 764A(1)(h)
- 10 After paragraph 766E(3)(ca)
- 11 After subsection 946AA(1)
- 12 Subsection 1016A(1) (after paragraph (d) of the definition of relevant financial product )
- 13 After subparagraph 1017D(1)(b)(iii)
- 14 After subparagraph 1019A(1)(a)(iii)
- Schedule 3 Other consequential amendments
- Anti-Money Laundering and Counter-Terrorism Financing Act 2006
- 1 Section 5 (definition of contribution )
- 2 Section 5
- 3 Section 5
- 4 Subsection 6(2) (after table item 43)
- Australian Prudential Regulation Authority Act 1998
- 5 Subsection 3(1) (after paragraph (f) of the definition of prudential regulation framework law )
- 6 At the end of subsection 3(2)
- 7 Subsection 3(2) (note)
- 8 Subsection 56(1) (at the end of the definition of protected document )
- 9 Subsection 56(1) (at the end of the definition of protected information )
- Banking Act 1959
- 10 Paragraph 11CA(1)(a)
- 11 Paragraph 11CA(1)(c)
- 12 Paragraph 11CA(2)(aa)
- 13 At the end of section 18A
- 14 Section 51A (definition of reviewable decision of APRA )
- 15 At the end of section 62A
- Life Insurance Act 1995
- 16 Subparagraph 14(2)(a)(ii)
- 17 At the end of paragraph 14(2)(a)
- 18 Subparagraph 14(4)(b)(ii)
- 19 At the end of paragraph 14(4)(b)
- 20 Section 74
- 21 At the end of section 74
- 22 Section 126
- 23 At the end of section 126
- 24 At the end of section 230A
- 25 At the end of section 230B
- 26 Subsection 236(1) (definition of reviewable decision )
- 27 After subsection 236(1)
- Social Security Act 1991
- 28 After paragraph 8(8)(b)
- 29 Subsection 9(1) (at the end of the definition of financial investment )
- 30 Subsection 9(1) (at the end of the definition of investment )
- 31 Subsection 9(1) (at the end of the definition of return )
- 32 After paragraph 9(1C)(ca)
- 33 After subsection 9(9A)
- 34 Subsection 10B(2) (after paragraph (c) of the definition of trust )
- 35 After paragraph 1118(1)(f)
- 36 At the end of subsection 1207P(1)
- Superannuation (Government Co-contribution for Low Income Earners) Act 2003
- 37 At the end of paragraph 7(1)(c)
- Superannuation Industry (Supervision) Act 1993
- 38 At the end of subsection 29G(2)
- Veterans' Entitlements Act 1986
- 39 After paragraph 5H(8)(i)
- 40 Subsection 5J(1) (at the end of the definition of financial investment )
- 41 Subsection 5J(1) (at the end of the definition of investment )
- 42 Subsection 5J(1) (after paragraph (a) of the definition of return )
- 43 After paragraph 5J(1C)(ca)
- 44 After subsection 5J(6A)
- 45 After paragraph 52(1)(f)
- 46 At the end of subsection 52ZZB(1)
- Schedule 4 Amendments to change references to virtual PST assets etc.
- Amendment of Acts
- 1 Amendment of Acts
- Income Tax Assessment Act 1936
- 2 Subparagraph 26AH(7)(ba)(i)
- 3 Section 102M (paragraph (b) of the definition of eligible policy )
- 4 Paragraph 519A(a)
- 5 Subsection 519B(1)
- 6 Subparagraph 519B(3)(b)(i)
- 7 Subparagraph 519B(4)(b)(i)
- Income Tax Assessment Act 1997
- 8 Paragraph 102-3(2)(d)
- 9 Subsection 110-36(3)
- 10 Subsection 114-5(3)
- 11 Paragraph 115-10(d)
- 12 Subparagraph 115-100(b)(ii)
- 13 Subparagraph 115-280(1)(a)(ii)
- 14 Subsection 118-300(1) (table item 6)
- 15 Paragraph 118-350(2)(b)
- 16 Paragraph 295-100(2)(a)
- 17 Paragraph 320-35(a)
- 18 Section 320-45
- 19 Subsection 320-55(1)
- 20 Paragraph 320-55(2)(a)
- 21 Section 320-65
- 22 Paragraph 320-120(1)(a)
- 23 Subsections 320-125(1), (2) and (3) (wherever occurring)
- 24 Paragraph 320-137(2)(a) (wherever occurring)
- 25 Paragraph 320-137(4)(b) (wherever occurring)
- 26 Subparagraphs 320-137(4)(e)(ii) and (iii)
- 27 Subparagraphs 320-141(1)(c)(i) and (ii)
- 28 Subparagraphs 320-143(1)(c)(i) and (ii)
- 29 Subparagraphs 320-143(2)(a)(i) and (ii)
- 30 Subsections 320-170(1), (1A) and (2)
- 31 Paragraph 320-170(3)(a)
- 32 Subsection 320-170(5)
- 33 Paragraphs 320-175(1)(a) and (b)
- 34 Subsection 320-180(1) (first occurring)
- 35 Paragraph 320-180(1)(a)
- 36 Paragraph 320-180(2)(a)
- 37 Subsection 320-180(3) (first occurring)
- 38 Paragraph 320-180(3)(a)
- 39 Paragraph 320-180(4)(a)
- 40 Subsection 320-185(1) (first occurring)
- 41 Paragraph 320-185(1)(a)
- 42 Subsection 320-185(3) (last occurring)
- 43 Subsection 320-190(1) (wherever occurring)
- 44 Paragraphs 320-195(3)(a), (b) and (c) (wherever occurring)
- 45 Paragraphs 320-195(4)(b) and (c) (wherever occurring)
- 46 Subsection 320-315(1) (wherever occurring)
- 47 Paragraph 320-320(2)(a)
- 48 Subparagraph 713-510(1)(a)(i)
- 49 Paragraph 713-510(1)(b)
- 50 Subparagraph 713-510(2)(a)(i)
- 51 Paragraph 713-510(2)(b)
- 52 Paragraph 713-515(1)(a)
- 53 Subsection 713-515(4)
- 54 Subsections 713-520(2) and (6)
- 55 Section 713-525 (note) (wherever occurring)
- 56 Subparagraph 713-530(1)(b)(ii)
- 57 Paragraphs 713-535(1)(c) and (2)(b)
- 58 Paragraph 713-545(5)(b)
- 59 Subparagraph 713-570(1)(c)(ii)
- 60 Paragraph 713-575(2)(a)
- 61 Subsections 713-580(3) and (7)
- 62 Section 713-585 (note) (wherever occurring)
- 63 Subsection 995-1(1) (paragraph (a) of the definition of ordinary investment policy )
- Taxation Administration Act 1953
- 64 Paragraph 288-70(2)(a) in Schedule 1
- Schedule 5 Amendments to change references to virtual PST
- Amendment of Act
- 1 Amendment of Act
- Income Tax Assessment Act 1997
- 2 Section 109-60 (table item 11)
- 3 Section 112-97 (table item 21)
- 4 Paragraphs 320-15(1)(da), (db) and (e) (wherever occurring)
- 5 Subsections 320-87(1) and (2)
- 6 Paragraphs 320-87(3)(a) and (b)
- 7 Paragraphs 320-137(2)(b) and (c)
- 8 Paragraph 320-170(7)(a)
- 9 Subparagraph 320-170(7)(a)(ii)
- 10 Paragraph 320-170(7)(b)
- 11 Subsection 320-175(1)
- 12 Paragraph 320-175(2)(a)
- 13 Subsection 320-180(1) (last occurring)
- 14 Subsection 320-180(3) (last occurring)
- 15 Subsection 320-185(1) (last occurring)
- 16 Subsection 320-185(2)
- 17 Subsection 320-185(3) (first occurring)
- 18 Subsection 320-185(4)
- 19 Subsections 320-195(1) and (2)
- 20 Subparagraph 320-195(3)(b)(ii)
- 21 Subsection 320-195(3) (last occurring)
- 22 Paragraph 320-195(4)(a)
- 23 Subsection 320-195(4) (last occurring)
- 24 Paragraphs 320-200(1)(a) and (b)
- 25 Subsection 320-200(3)
- 26 Paragraph 713-570(1)(b)
- Schedule 6 Amendments to change references to complying superannuation class
- Amendment of Acts
- 1 Amendment of Acts
- Income Tax Assessment Act 1997
- 2 Subsection 4-15(2) (note)
- 3 Section 320-1
- 4 Subparagraph 320-5(2)(c)(i)
- 5 Paragraph 320-35(b)
- 6 Subsection 320-125(3) (note)
- 7 Section 320-130
- 8 Paragraphs 320-131(1)(a) and (b)
- 9 Subsection 320-133(2)
- 10 Paragraph 320-137(1)(c)
- 11 Paragraph 320-149(1)(b)
- 12 Subsection 320-149(2) (examples 1 and 2)
- 13 Subparagraph 713-530(1)(b)(i)
- 14 Paragraph 713-535(2)(a)
- 15 Subparagraph 713-570(1)(c)(i)
- 16 Subsection 995-1(1) (paragraph (a) of the definition of tax loss ) (note 3)
- Income Tax Rates Act 1986
- 17 Paragraph 23A(b)
- Taxation Administration Act 1953
- 18 Paragraph 45-120(2A)(b) in Schedule 1
- 19 Subsection 45-290(3) in Schedule 1
- 20 Subsection 45-330(3) in Schedule 1 (method statement, steps 4, 5 and 6) (wherever occurring)
- 21 Subsection 45-370(3) in Schedule 1 (method statement, step 2)
- Schedule 7 Other amendments relating to changes of references to virtual PST etc.
- Income Tax Assessment Act 1936
- 1 Subsection 124ZM(6) (definition of complying superannuation class of taxable income )
- 2 Subsection 124ZM(6) (before the definition of venture capital franked part )
- 3 Section 470 (definition of virtual PST asset )
- 4 Section 470
- 5 Division 11A of Part XI (heading)
- Income Tax Assessment Act 1997
- 6 Subsection 210-175(2) (definition of complying superannuation class of taxable income )
- 7 Subsection 210-175(2) (before the definition of tax offset to which the entity would otherwise be entitled )
- 8 Section 320-45 (heading)
- 9 Section 320-55 (heading)
- 10 Section 320-87 (heading)
- 11 Paragraph 320-107(1)(b)
- 12 Subsection 320-107(3) (formula)
- 13 Subsection 320-107(3) (definition of complying superannuation class rate )
- 14 Subsection 320-107(3)
- 15 Section 320-120 (heading)
- 16 Section 320-125 (heading)
- 17 Section 320-137 (heading)
- 18 Subsection 320-137(1)
- 19 Section 320-141 (heading)
- 20 Subsection 320-141(1) (heading)
- 21 Subsection 320-141(1)
- 22 Subsection 320-141(2) (heading)
- 23 Subsection 320-141(2)
- 24 Subdivision 320-F (heading)
- 25 Section 320-165
- 26 Section 320-170 (heading)
- 27 Subsection 320-170(1) (note)
- 28 Subsection 320-170(6)
- 29 Section 320-175 (heading)
- 30 Subsection 320-180(1) (heading)
- 31 Subsection 320-180(3) (heading)
- 32 Section 320-185 (heading)
- 33 Section 320-190 (heading)
- 34 Subsection 320-190(2)
- 35 Section 320-195 (heading)
- 36 Section 320-200 (heading)
- 37 Section 320-315 (heading)
- 38 Section 713-535 (heading)
- 39 Subsection 713-545(6) (formula)
- 40 Subsection 713-545(6) (definition of complying superannuation class tax rate )
- 41 Subsection 713-545(6) (before the definition of ordinary class tax rate )
- 42 Subsection 995-1(1)
- 43 Subsection 995-1(1)
- 44 Subsection 995-1(1) (all the definitions of complying superannuation class )
- 45 Subsection 995-1(1)
- 46 Subsection 995-1(1)
- 47 Subsection 995-1(1)
- 48 Subsection 995-1(1)
- 49 Subsection 995-1(1) (definition of virtual pooled superannuation trust )
- 50 Subsection 995-1(1) (definition of virtual PST )
- 51 Subsection 995-1(1) (definition of virtual PST asset )
- 52 Subsection 995-1(1) (definition of virtual PST liabilities )
- 53 Subsection 995-1(1) (definition of virtual PST life insurance policy )
- Income Tax Rates Act 1986
- 54 Subsection 3(1) (definition of complying superannuation class )
- 55 Subsection 3(1)
- Taxation Administration Act 1953
- 56 Subsection 45-290(3) in Schedule 1 (note)
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