Tax Laws Amendment (2008 Measures No. 4) Act 2008 (97 of 2008)
Schedule 3 Minor amendments
Part 2 Asterisking amendments
Income Tax Assessment Act 1997
189 Amendments relating to asterisking
The provisions of the Income Tax Assessment Act 1997 listed in the table are amended as set out in the table.
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Asterisking amendments |
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Item |
Provision |
Omit: |
Substitute: |
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1 |
Subsection 30-15(2) (table item 1, column headed "Type of gift or contribution") |
*trading stock if |
trading stock if |
|
2 |
Subsection 30-15(2) (table item 1, column headed "How much you can deduct") |
*trading stock (wherever occurring) |
trading stock |
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3 |
Subsection 30-15(2) (table item 1, column headed "How much you can deduct") |
*business |
business |
|
4 |
Subsection 30-15(2) (table item 2, column headed "Type of gift or contribution") |
*trading stock if |
trading stock if |
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5 |
Subsection 30-15(2) (table item 2, column headed "How much you can deduct") |
*trading stock (wherever occurring) |
trading stock |
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6 |
Subsection 30-15(2) (table item 2, column headed "How much you can deduct") |
*business |
business |
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7 |
Subsection 30-15(2) (table item 2, column headed "Special conditions") |
*prescribed private fund |
prescribed private fund |
|
8 |
Subsection 30-15(2) (table item 8, column headed "How much you can deduct") |
*GST inclusive market value |
GST inclusive market value |
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9 |
Paragraph 58-65(3)(a) |
income tax return |
*income tax return |
|
10 |
Subsection 104-10(4) |
those *capital proceeds |
those capital proceeds |
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11 |
Subsection 104-15(3) |
those *capital proceeds |
those capital proceeds |
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12 |
Subsection 104-20(3) |
those *capital proceeds |
those capital proceeds |
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13 |
Subsection 104-25(3) |
those *capital proceeds |
those capital proceeds |
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14 |
Subsection 104-30(3) |
those *capital proceeds |
those capital proceeds |
|
15 |
Subsection 104-35(3) |
those *capital proceeds |
those capital proceeds |
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16 |
Subsection 104-40(3) |
those *capital proceeds |
those capital proceeds |
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17 |
Subsection 104-45(3) |
those *capital proceeds |
those capital proceeds |
|
18 |
Subsection 104-55(3) |
those *capital proceeds |
those capital proceeds |
|
19 |
Subsection 104-60(3) |
those *capital proceeds |
those capital proceeds |
|
20 |
Subsection 104-110(3) |
those *capital proceeds |
those capital proceeds |
|
21 |
Subsection 104-115(3) |
those *capital proceeds |
those capital proceeds |
|
22 |
Subsection 104-130(3) |
those *capital proceeds |
those capital proceeds |
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23 |
Subsection 104-155(3) |
those *capital proceeds |
those capital proceeds |
|
24 |
Subsection 116-45(1) |
The *capital proceeds are |
The capital proceeds are |
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25 |
Subsection 116-50(1) |
*capital proceeds are not |
capital proceeds are not |
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26 |
Subsection 124-782(4) |
arrangement |
*arrangement |
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27 |
Subsections 149-15(4) and (5) |
*ultimate owner) |
ultimate owner) |
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28 |
Paragraph 165-115A(1C)(a) |
income tax return |
*income tax return |
|
29 |
Paragraph 165-115E(4)(a) |
income tax return |
*income tax return |
|
30 |
Paragraph 165-115U(1D)(a) |
income tax return |
*income tax return |
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31 |
Subparagraph 166-3(2)(b)(ii) |
*voting stakes, *dividend stakes and *capital stakes |
voting stakes, dividend stakes and capital stakes |
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32 |
Section 214-185 |
income tax return |
*income tax return |
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33 |
Paragraph 240-20(2)(b) |
*arrangement |
arrangement |