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Legal database

Income Tax Assessment Act 1936

317

Amended by:

Tax Laws Amendment (2007 Measures No. 4) Act 2007 (assent 24/09/2007)

Explanatory Memorandum - REPS
Second Reading Speech - SEN

3-Sch1-Cl78

Commenced Action Note
24/09/2007 Amend Renumbered as 317(1)

3-Sch1-Cl79

Commenced Action Note
24/09/2007 Amend Omitted definition of 'attributed tax account credit'

3-Sch1-Cl80

Commenced Action Note
24/09/2007 Amend Omitted definition of 'attributed tax account debit'

3-Sch1-Cl81

Commenced Action Note
24/09/2007 Amend Omitted definition of 'attributed tax account surplus'

3-Sch1-Cl82

Commenced Action Note
24/09/2007 Amend Omitted definition of 'member of a non-portfolio company group'

3-Sch1-Cl83

Commenced Action Note
24/09/2007 Amend Amended definition of 'non-portfolio dividend'

3-Sch1-Cl84

Commenced Action Note
24/09/2007 Amend Amended definition of 'tainted interest income'

Superannuation Legislation Amendment (Simplification) Act 2007 (assent 15/03/2007)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl124

Commenced Action Note
15/03/2007 Amend Amended definition of 'trust'

Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (assent 14/09/2006)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl454

Commenced Action Note
14/09/2006 Amend Amended definition of 'CGT roll-over provisions'

3-Sch2-Cl455

Commenced Action Note
14/09/2006 Amend Amended definition of 'depreciation provision'

3-Sch2-Cl456

Commenced Action Note
14/09/2006 Amend Amended definition of 'depreciation provision'

New International Tax Arrangements (Participation Exemption and Other Measures) Act 2004 (assent 29/06/2004)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl108

Commenced Action Note
29/06/2004 Amend Amended definition of 'accruals tax law'

3-Sch2-Cl109

Commenced Action Note
29/06/2004 Amend Omitted definition of 'broad-exemption listed country'

3-Sch2-Cl110

Commenced Action Note
29/06/2004 Amend Amended definition of 'designated concession income'

3-Sch2-Cl111

Commenced Action Note
29/06/2004 Amend Amended definition of 'eligible designated concession income'

3-Sch2-Cl112

Commenced Action Note
29/06/2004 Amend Omitted definition of 'limited-exemption listed country'

3-Sch2-Cl113

Commenced Action Note
29/06/2004 Amend Omitted definition of 'non-broad-exemption listed country'

3-Sch2-Cl114

Commenced Action Note
29/06/2004 Amend Amended definition of 'tainted rental income'

3-Sch2-Cl47

Commenced Action Note
29/06/2004 Amend Omitted definition of 'exempting profits'

3-Sch2-Cl48

Commenced Action Note
29/06/2004 Amend Omitted definition of 'exempting profits percentage'

3-Sch2-Cl49

Commenced Action Note
29/06/2004 Amend Omitted definition of 'exempting receipt'

Financial Sector (Collection of Data - Consequential and Transitional Provisions) Act 2001 (assent 24/09/2001)

Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS

3-Sch2

Commenced Action Note
1/07/2002 Amend Amended definition of 'Australian Financial Institution'

New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (assent 30/06/2001)

Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS

3-Sch2

Commenced Action Note
30/06/2001 Amend Substituted definition of 'depreciation provision'

New Business Tax System (Miscellaneous) Act (No. 2) 2000 (assent 30/06/2000)

Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch2

Commenced Action Note
30/06/2000 Amend Omitted definition of 'life assurance company'
30/06/2000 Amend Omitted definition of 'life assurance policy'
30/06/2000 Amend Omitted definition of 'life assurance premiums'

New Business Tax System (Miscellaneous) Act (No. 1) 2000 (assent 30/06/2000)

Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch6

Commenced Action Note
30/06/2000 Amend Amended definition of 'depreciation provision'

Taxation Laws Amendment Act (No. 2) 2000 (assent 31/05/2000)

Explanatory Memorandum - REPS
Further Supplementary Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - SEN

3-Sch1

Commenced Action Note
31/05/2000 Amend Amended definition of 'designated concession income'
31/05/2000 Amend Amended definition of 'disposal'
31/05/2000 Amend Amended definition of 'tainted commodity gain'
31/05/2000 Amend Amended definition of 'tainted commodity loss'
31/05/2000 Amend Substituted definition of 'concession income'
31/05/2000 Amend Substituted definition of 'disposal'
31/05/2000 Amend Substituted definition of 'tainted commodity gain'
31/05/2000 Amend Substituted definition of 'tainted commodity loss'

Taxation Laws Amendment Act (No. 4) 1997 (assent )

Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Additional Supplementary Explanatory Memorandum - REPS
Second Reading - REPS

3-Sch2

Commenced Action Note
21/11/1997 Amend Amended definition of 'non-portfolio dividend'

Taxation Laws Amendment (Foreign Income Measures) Act 1997 (assent )

Explanatory Memorandum - REPS
Second Reading - REPS

3-Sch1

Commenced Action Note
24/10/1997 Amend Amended definition of 'accruals tax law'
24/10/1997 Amend Amended definition of 'designated concession income'
24/10/1997 Amend Amended definition of 'eligible designated concession'
24/10/1997 Amend Amended definition of 'tainted rental income'
24/10/1997 Amend Inserted definition of 'broad-exemption listed country'
24/10/1997 Amend Inserted definition of 'limited-exemption listed country'
24/10/1997 Amend Inserted definition of 'non-broad-exemption listed country'
24/10/1997 Amend Inserted definition of 'special excluded rental income'

Tax Law Improvement Act 1997 (assent 8/07/1997)

Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN

3-Sch11

Commenced Action Note
01/07/1997 Amend Amended definition of 'depreciation provision'

3-Sch6

Commenced Action Note
01/07/1997 Insert Amended definition of 'depreciation provision'

Taxation Laws Amendment (International Tax Agreements) Act 1996 (assent 9/10/1996)

Explanatory Memorandum - REPS
Second Reading - REPS
Second Reading Speech - The SEN

3-Sch2

Commenced Action Note
09/10/1996 Amend Amended definition of "double tax agreement"

Income Tax (International Agreements) Amendment Act 1995 (assent 29/03/1995)

Explanatory Memorandum - REPS
Second Reading Speech - The SEN

3-Sch

Commenced Action Note
29/03/1995 Amend Amended definition of "double tax agreement"

Taxation Laws Amendment Act (No. 2) 1993 (assent 9/06/1993)

REPLACEMENT Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Further Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS

32(a)

Commenced Action Note
01/01/1993 Amend Substituted definition of "grossed-up amount"

32(b)

Commenced Action Note
01/01/1993 Amend Inserted definition of "FIF attribution account entity"
01/01/1993 Amend Inserted definition of "FIF attribution account payment"
01/01/1993 Amend Inserted definition of "FIF attribution debit"

Taxation Laws Amendment Act 1993 (assent 9/06/1993)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

13

Commenced Action Note
09/06/1993 Amend Amended definition of "CGT roll-over provisions"

Taxation Laws Amendment Act (No. 2) 1992 (assent 30/06/1992)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

54

Commenced Action Note
30/06/1992 Amend Inserted definition of "transitional finance share dividend"
30/06/1992 Amend Inserted definition of "transitional finance share"

Taxation Laws Amendment Act 1992 (assent 25/05/1992)

Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN

57

Commenced Action Note
25/05/1992 Amend Inserted definition of "widely distributed finance share dividend"
25/05/1992 Amend Inserted definition of "widely distributed finance share"

Taxation Laws Amendment Act 1991 (assent 24/04/1991)

Supplementary Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Explanatory Memorandum - REPS
Explanatory Memorandum - REPS
Second Reading Speech - The SEN

70

Commenced Action Note
08/01/1991 Amend Inserted definition of "accruals tax law"

Taxation Laws Amendment (Foreign Income) Act 1990 (assent 8/01/1991)

Explanatory Memorandum - REPS

49

Commenced Action Note
08/01/1991 Insert Inserted definition of "AFI subsidiary" or "Australian financial institution subsidiary"
08/01/1991 Insert Inserted definition of "AFI" or "Australian financial institution"
08/01/1991 Insert Inserted definition of "Australian 1% entity"
08/01/1991 Insert Inserted definition of "Australian entity"
08/01/1991 Insert Inserted definition of "Australian partnership"
08/01/1991 Insert Inserted definition of "Australian tax"
08/01/1991 Insert Inserted definition of "Australian trust"
08/01/1991 Insert Inserted definition of "CFC" or "controlled foreign company"
08/01/1991 Insert Inserted definition of "CFE" or "controlled foreign entity"
08/01/1991 Insert Inserted definition of "CFP" or "controlled foreign partnership"
08/01/1991 Insert Inserted definition of "CFT" or "controlled foreign trust"
08/01/1991 Insert Inserted definition of "CGT roll-over provisions"
08/01/1991 Insert Inserted definition of "IP time"
08/01/1991 Insert Inserted definition of "Part X Australian resident"
08/01/1991 Insert Inserted definition of "accounting period"
08/01/1991 Insert Inserted definition of "accounting records"
08/01/1991 Insert Inserted definition of "accounts"
08/01/1991 Insert Inserted definition of "active income test"
08/01/1991 Insert Inserted definition of "adjusted tainted income"
08/01/1991 Insert Inserted definition of "aircraft"
08/01/1991 Insert Inserted definition of "associate"
08/01/1991 Insert Inserted definition of "associate-inclusive control interest"
08/01/1991 Insert Inserted definition of "attributable income"
08/01/1991 Insert Inserted definition of "attributable taxpayer"
08/01/1991 Insert Inserted definition of "attributed credit"
08/01/1991 Insert Inserted definition of "attributed debit"
08/01/1991 Insert Inserted definition of "attributed tax account credit"
08/01/1991 Insert Inserted definition of "attributed tax account debit"
08/01/1991 Insert Inserted definition of "attributed tax account surplus"
08/01/1991 Insert Inserted definition of "attribution account entity"
08/01/1991 Insert Inserted definition of "attribution account payment"
08/01/1991 Insert Inserted definition of "attribution percentage"
08/01/1991 Insert Inserted definition of "attribution tracing interest"
08/01/1991 Insert Inserted definition of "commodity investment"
08/01/1991 Insert Inserted definition of "commodity"
08/01/1991 Insert Inserted definition of "company title interest"
08/01/1991 Insert Inserted definition of "company"
08/01/1991 Insert Inserted definition of "control tracing interest"
08/01/1991 Insert Inserted definition of "currency exchange gain"
08/01/1991 Insert Inserted definition of "currency exchange loss"
08/01/1991 Insert Inserted definition of "de facto marriage"
08/01/1991 Insert Inserted definition of "depreciation provision"
08/01/1991 Insert Inserted definition of "designated concession income"
08/01/1991 Insert Inserted definition of "direct attribution account interest"
08/01/1991 Insert Inserted definition of "direct attribution interest"
08/01/1991 Insert Inserted definition of "direct control interest"
08/01/1991 Insert Inserted definition of "discretionary trust"
08/01/1991 Insert Inserted definition of "disposal"
08/01/1991 Insert Inserted definition of "distributable profits"
08/01/1991 Insert Inserted definition of "double tax agreement"
08/01/1991 Insert Inserted definition of "eligible designated concession income"
08/01/1991 Insert Inserted definition of "eligible finance share dividend"
08/01/1991 Insert Inserted definition of "eligible finance share"
08/01/1991 Insert Inserted definition of "eligible provision or reserve"
08/01/1991 Insert Inserted definition of "eligible transferor"
08/01/1991 Insert Inserted definition of "entitled to acquire"
08/01/1991 Insert Inserted definition of "entity"
08/01/1991 Insert Inserted definition of "exempting profits percentage"
08/01/1991 Insert Inserted definition of "exempting profits"
08/01/1991 Insert Inserted definition of "exempting receipt"
08/01/1991 Insert Inserted definition of "factoring income"
08/01/1991 Insert Inserted definition of "financial intermediary business"
08/01/1991 Insert Inserted definition of "general insurance company"
08/01/1991 Insert Inserted definition of "goods"
08/01/1991 Insert Inserted definition of "gross tainted turnover"
08/01/1991 Insert Inserted definition of "gross turnover"
08/01/1991 Insert Inserted definition of "grossed-up amount"
08/01/1991 Insert Inserted definition of "group"
08/01/1991 Insert Inserted definition of "income interest in a partnership"
08/01/1991 Insert Inserted definition of "income interest in a trust"
08/01/1991 Insert Inserted definition of "indirect attribution account interest"
08/01/1991 Insert Inserted definition of "indirect attribution interest"
08/01/1991 Insert Inserted definition of "indirect control interest"
08/01/1991 Insert Inserted definition of "law"
08/01/1991 Insert Inserted definition of "lease"
08/01/1991 Insert Inserted definition of "leased"
08/01/1991 Insert Inserted definition of "life assurance company"
08/01/1991 Insert Inserted definition of "life assurance policy"
08/01/1991 Insert Inserted definition of "life assurance premiums"
08/01/1991 Insert Inserted definition of "listed country"
08/01/1991 Insert Inserted definition of "member of a non-portfolio company group"
08/01/1991 Insert Inserted definition of "net tainted commodity gains"
08/01/1991 Insert Inserted definition of "net tainted currency exchange gains"
08/01/1991 Insert Inserted definition of "non-attributable income period"
08/01/1991 Insert Inserted definition of "non-discretionary trust"
08/01/1991 Insert Inserted definition of "non-portfolio dividend"
08/01/1991 Insert Inserted definition of "non-resident family trust"
08/01/1991 Insert Inserted definition of "non-share forward contract"
08/01/1991 Insert Inserted definition of "non-share futures contract"
08/01/1991 Insert Inserted definition of "notional allowable deduction"
08/01/1991 Insert Inserted definition of "notional assessable income"
08/01/1991 Insert Inserted definition of "notional exempt income"
08/01/1991 Insert Inserted definition of "passive income"
08/01/1991 Insert Inserted definition of "premium income"
08/01/1991 Insert Inserted definition of "profits"
08/01/1991 Insert Inserted definition of "property management services"
08/01/1991 Insert Inserted definition of "provide"
08/01/1991 Insert Inserted definition of "public unit trust"
08/01/1991 Insert Inserted definition of "purchase"
08/01/1991 Insert Inserted definition of "recognised accounts"
08/01/1991 Insert Inserted definition of "rent"
08/01/1991 Insert Inserted definition of "residency assumption"
08/01/1991 Insert Inserted definition of "retention period"
08/01/1991 Insert Inserted definition of "sale"
08/01/1991 Insert Inserted definition of "services"
08/01/1991 Insert Inserted definition of "ship"
08/01/1991 Insert Inserted definition of "statutory accounting period"
08/01/1991 Insert Inserted definition of "subject to tax"
08/01/1991 Insert Inserted definition of "tainted asset"
08/01/1991 Insert Inserted definition of "tainted commodity gain"
08/01/1991 Insert Inserted definition of "tainted commodity investment"
08/01/1991 Insert Inserted definition of "tainted commodity loss"
08/01/1991 Insert Inserted definition of "tainted currency exchange gain"
08/01/1991 Insert Inserted definition of "tainted currency exchange loss"
08/01/1991 Insert Inserted definition of "tainted income ratio"
08/01/1991 Insert Inserted definition of "tainted interest income"
08/01/1991 Insert Inserted definition of "tainted rental income"
08/01/1991 Insert Inserted definition of "tainted royalty income"
08/01/1991 Insert Inserted definition of "tainted sales income"
08/01/1991 Insert Inserted definition of "tainted services income"
08/01/1991 Insert Inserted definition of "tax accounting period"
08/01/1991 Insert Inserted definition of "tax detriment"
08/01/1991 Insert Inserted definition of "tax law"
08/01/1991 Insert Inserted definition of "trust"
08/01/1991 Insert Inserted definition of "unlisted country"

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