Income Tax Assessment Act 1997
995-1(1)
Amended by:
Paid Parental Leave Amendment (Adding Superannuation for a More Secure Retirement) Act 2024 (assent 1/10/2024)
3-Sch2-Cl6
| Commenced | Action | Note |
| 2/10/2024 | Amend | Inserted definition 'PPL superannuation contribution' |
Treasury Laws Amendment (Delivering Better Financial Outcomes and Other Measures) Act 2024 (assent 9/7/2024)
3-Sch3-Cl6
| Commenced | Action | Note |
| 1/10/2024 | Amend | Amended definition 'installed ready for use' |
3-Sch6-Cl13
| Commenced | Action | Note |
| 1/10/2024 | Amend | Inserted definition 'minimum training expenditure amount' |
Treasury Laws Amendment (Support for Small Business and Charities and Other Measures) Act 2024 (assent 28/6/2024)
3-Sch3-Cl5
| Commenced | Action | Note |
| 29/06/2024 | Amend | Inserted definition 'ancillary or community charity trust fund' |
| 29/06/2024 | Amend | Inserted definition 'applicable trust fund guidelines' |
| 29/06/2024 | Amend | Inserted definition 'community charity corporation guidelines' |
| 29/06/2024 | Amend | Inserted definition 'community charity corporation' |
| 29/06/2024 | Amend | Inserted definition 'community charity trust guidelines' |
| 29/06/2024 | Amend | Inserted definition 'community charity trust' |
3-Sch6-Cl14
| Commenced | Action | Note |
| 1/07/2024 | Amend | Inserted definition 'applicable insurance contracts accounting standard' |
| 1/07/2024 | Amend | Inserted definition 'asset for insurance acquisition cash flows' |
| 1/07/2024 | Amend | Inserted definition 'liability for incurred claims' |
| 1/07/2024 | Amend | Inserted definition 'liability for remaining coverage' |
3-Sch6-Cl23
| Commenced | Action | Note |
| 1/07/2024 | Amend | Repealed definition 'outstanding claims' |
Administrative Review Tribunal (Consequential and Transitional Provisions No. 1) Act 2024 (assent 31/5/2024)
4-Sch1-Cl36
| Commenced | Action | Note |
| 14/10/2024 | Amend | Repealed definition 'AAT' |
4-Sch1-Cl37
| Commenced | Action | Note |
| 14/10/2024 | Amend | Inserted definition 'ART' |
Treasury Laws Amendment (Making Multinationals Pay Their Fair Share - Integrity and Transparency) Act 2024 (assent 8/4/2024)
4-Sch2-Cl118
| Commenced | Action | Note |
| 1/07/2024 | Amend | Inserted definition 'adjusted net third party interest expense' |
4-Sch2-Cl119
| Commenced | Action | Note |
| 1/07/2024 | Amend | Repealed definition 'arm's length debt amount' |
4-Sch2-Cl120
| Commenced | Action | Note |
| 1/07/2024 | Amend | Inserted definition 'associate pair' |
4-Sch2-Cl121
| Commenced | Action | Note |
| 1/07/2024 | Amend | Inserted definition 'entity EBITDA' |
| 1/07/2024 | Amend | Inserted definition 'excess tax EBITDA amount' |
4-Sch2-Cl122
| Commenced | Action | Note |
| 1/07/2024 | Amend | Amended definition 'financial entity' |
4-Sch2-Cl123
| Commenced | Action | Note |
| 1/07/2024 | Amend | Amended definition 'financial entity' |
4-Sch2-Cl124
| Commenced | Action | Note |
| 1/07/2024 | Amend | Inserted definition 'FRT disallowed amount' |
| 1/07/2024 | Amend | Inserted definition 'GR group member' |
| 1/07/2024 | Amend | Inserted definition 'GR group net third party interest expense' |
| 1/07/2024 | Amend | Inserted definition 'GR group parent' |
| 1/07/2024 | Amend | Inserted definition 'GR group' |
| 1/07/2024 | Amend | Inserted definition 'financial statement net third party interest expense' |
| 1/07/2024 | Amend | Inserted definition 'fixed ratio earnings limit' |
| 1/07/2024 | Amend | Inserted definition 'fixed ratio test disallowed amount' |
| 1/07/2024 | Amend | Inserted definition 'general class investor' |
| 1/07/2024 | Amend | Inserted definition 'group EBITDA' |
| 1/07/2024 | Amend | Inserted definition 'group ratio earnings limit' |
| 1/07/2024 | Amend | Inserted definition 'group ratio' |
4-Sch2-Cl125
| Commenced | Action | Note |
| 1/07/2024 | Amend | Repealed definition 'inward investing entity (non-ADI)' |
4-Sch2-Cl126
| Commenced | Action | Note |
| 1/07/2024 | Amend | Inserted definition 'inward investing financial entity (non-ADI)' |
4-Sch2-Cl127
| Commenced | Action | Note |
| 1/07/2024 | Amend | Repealed definition 'inward investment vehicle (general)' |
4-Sch2-Cl128
| Commenced | Action | Note |
| 1/07/2024 | Amend | Repealed definition 'inward investor (general)' |
4-Sch2-Cl129
| Commenced | Action | Note |
| 1/07/2024 | Amend | Amended definition 'maximum allowable debt' |
4-Sch2-Cl130
| Commenced | Action | Note |
| 1/07/2024 | Amend | Amended definition 'maximum allowable debt' |
4-Sch2-Cl131
| Commenced | Action | Note |
| 1/07/2024 | Amend | Amended definition 'member' |
4-Sch2-Cl132
| Commenced | Action | Note |
| 1/07/2024 | Amend | Inserted definition 'net debt deductions' |
4-Sch2-Cl133
| Commenced | Action | Note |
| 1/07/2024 | Amend | Inserted definition 'obligor group' |
4-Sch2-Cl135
| Commenced | Action | Note |
| 1/07/2024 | Amend | Repealed definition 'outward investing entity (non-ADI)' |
4-Sch2-Cl136
| Commenced | Action | Note |
| 1/07/2024 | Amend | Inserted definition 'outward investing financial entity (non-ADI)' |
4-Sch2-Cl137
| Commenced | Action | Note |
| 1/07/2024 | Amend | Repealed definition 'outward investor (financial)' |
4-Sch2-Cl138
| Commenced | Action | Note |
| 1/07/2024 | Amend | Repealed definition 'outward investor (general)' |
4-Sch2-Cl139
| Commenced | Action | Note |
| 1/07/2024 | Amend | Amended definition 'safe harbour debt amount' |
4-Sch2-Cl140
| Commenced | Action | Note |
| 1/07/2024 | Amend | Inserted definition 'tax EBITDA' |
| 1/07/2024 | Amend | Inserted definition 'third party debt conditions' |
| 1/07/2024 | Amend | Inserted definition 'third party earnings limit' |
4-Sch2-Cl141
| Commenced | Action | Note |
| 1/07/2024 | Amend | Amended definition 'worldwide gearing debt amount' |
4-Sch2-Cl142
| Commenced | Action | Note |
| 1/07/2024 | Amend | Amended definition 'worldwide gearing debt amount' |
Treasury Laws Amendment (2023 Law Improvement Package No. 1) Act 2023 (assent 20/9/2023)
3-Sch2-Cl658
| Commenced | Action | Note |
| 20/10/2023 | Amend | Amended definition 'Australian financial services licence' |
3-Sch2-Cl659
| Commenced | Action | Note |
| 20/10/2023 | Amend | Amended definition 'financial entity' |
Inspector-General of Intelligence and Security and Other Legislation Amendment (Modernisation) Act 2023 (assent 20/9/2023)
3-Sch1-Cl179
| Commenced | Action | Note |
| 21/09/2023 | Amend | Inserted definition 'IGIS official' |
Trade Support Loans Amendment Act 2023 (assent 21/8/2023)
3-Sch1-Cl135
| Commenced | Action | Note |
| 1/01/2024 | Amend | Inserted definition 'accumulated AASL debt' |
3-Sch1-Cl136
| Commenced | Action | Note |
| 1/01/2024 | Amend | Repealed definition 'accumulated TSL debt' |
Treasury Laws Amendment (2022 Measures No. 4) Act 2023 (assent 23/6/2023)
3-Sch2-Cl12
| Commenced | Action | Note |
| 1/07/2023 | Amend | Inserted definition 'digital currency' |
3-Sch2-Cl13
| Commenced | Action | Note |
| 1/07/2023 | Amend | Substituted definition 'foreign currency' |
Safeguard Mechanism (Crediting) Amendment Act 2023 (assent 11/4/2023)
3-Sch1-Cl66
| Commenced | Action | Note |
| 12/04/2023 | Amend | Inserted definition 'safeguard mechanism credit unit' |
Paid Parental Leave Amendment (Improvements for Families and Gender Equality) Act 2023 (assent 10/3/2023)
3-Sch2-Cl16
| Commenced | Action | Note |
| 26/03/2023 | Amend | Repealed definition 'dad and partner pay' |
Treasury Laws Amendment (2022 Measures No. 2) Act 2022 (assent 12/12/2022)
3-Sch1-Cl16
| Commenced | Action | Note |
| 1/01/2023 | Amend | Inserted definition 'education direction' |
| 1/01/2023 | Amend | Inserted definition 'superannuation guarantee education direction' |
| 1/01/2023 | Amend | Inserted definition 'tax records education direction' |
Treasury Laws Amendment (2022 Measures No. 3) Act 2022 (assent 5/12/2022)
3-Sch4-Cl20
| Commenced | Action | Note |
| 1/07/2022 | Amend | Inserted definition 'labour mobility program withholding tax' |
3-Sch4-Cl21
| Commenced | Action | Note |
| 1/07/2022 | Amend | Repealed definition 'Seasonal Labour Mobility Program withholding tax' |
Treasury Laws Amendment (Laminaria and Corallina Decommissioning Cost Recovery Levy) Act 2022 (assent 1/4/2022)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl3
| Commenced | Action | Note |
| 2/04/2022 | Amend | Inserted definition 'Laminaria and Corallina decommissioning levy' |
Corporate Collective Investment Vehicle Framework and Other Measures Act 2022 (assent 22/2/2022)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch5-Cl10
| Commenced | Action | Note |
| 1/07/2022 | Amend | Inserted definition 'CCIV sub-fund trust ' |
| 1/07/2022 | Amend | Inserted definition 'CCIV' |
| 1/07/2022 | Amend | Inserted definition 'asset' |
| 1/07/2022 | Amend | Inserted definition 'beneficiary' |
| 1/07/2022 | Amend | Inserted definition 'corporate collective investment vehicle or CCIV ' |
3-Sch5-Cl11
| Commenced | Action | Note |
| 1/07/2022 | Amend | Substituted definition 'fixed entitlement' |
3-Sch5-Cl12
| Commenced | Action | Note |
| 1/07/2022 | Amend | inserted definition 'liability' |
3-Sch5-Cl13
| Commenced | Action | Note |
| 1/07/2022 | Amend | Amended definition 'member' |
3-Sch5-Cl14
| Commenced | Action | Note |
| 1/07/2022 | Amend | Inserted definition 'referable' |
| 1/07/2022 | Amend | Inserted definition 'retail CCIV' |
| 1/07/2022 | Amend | Inserted definition 'sub-fund' |
Treasury Laws Amendment (2021 Measures No. 5) Act 2021 (assent 7/12/2021)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl26
| Commenced | Action | Note |
| 1/01/2022 | Amend | Substituted definition 'feature film' |
3-Sch1-Cl27
| Commenced | Action | Note |
| 1/01/2022 | Amend | Inserted definition 'feature-length' |
Treasury Laws Amendment (2021 Measures No. 4) Act 2021 (assent 30/6/2021)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl2
| Commenced | Action | Note |
| 1/07/2021 | Amend | Inserted definition 'eligible for a granny flat interest' |
| 1/07/2021 | Amend | Inserted definition 'granny flat interest' |
Treasury Laws Amendment (Self Managed Superannuation Funds) Act 2021 (assent 22/6/2021)
Explanatory Memorandum - SEN
Second Reading Speech - SEN
3-Sch1-Cl9
| Commenced | Action | Note |
| 1/07/2021 | Amend | Amended definition 'small superannuation fund' |
Treasury Laws Amendment (More Flexible Superannuation) Act 2021 (assent 22/6/2021)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl4
| Commenced | Action | Note |
| 1/07/2021 | Amend | Repealed definition 'excess concessional contributions charge' |
Radiocommunications Legislation Amendment (Reform and Modernisation) Act 2020 (assent 17/12/2020)
Addendum to the Explanatory Memorandum - REPS
Addendum to the Explanatory Memorandum - SEN
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch9-Cl105
| Commenced | Action | Note |
| 17/06/2021 | Amend | Repealed definition 'datacasting transmitter licence' |
Family Law Amendment (Western Australia De Facto Superannuation Splitting and Bankruptcy) Act 2020 (assent 8/12/2020)
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch3-Cl44
| Commenced | Action | Note |
| 28/09/2022 | Amend | Substituted definition 'member spouse' |
3-Sch3-Cl45
| Commenced | Action | Note |
| 28/09/2022 | Amend | Substituted definition 'non-member spouse' |
3-Sch3-Cl46
| Commenced | Action | Note |
| 28/09/2022 | Amend | Substituted definition 'payment split' |
3-Sch3-Cl47
| Commenced | Action | Note |
| 28/09/2022 | Amend | Substituted definition 'splittable payment' |
Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 (assent 14/10/2020)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl35
| Commenced | Action | Note |
| 1/01/2021 | Amend | Amended definition 'shareholders' share' |
Treasury Laws Amendment (2020 Measures No. 2) Act 2020 (assent 3/9/2020)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl39
| Commenced | Action | Note |
| 1/10/2020 | Amend | Amended definition 'net income' |
3-Sch1-Cl40
| Commenced | Action | Note |
| 1/10/2020 | Amend | Amended definition 'net income' |
3-Sch1-Cl50
| Commenced | Action | Note |
| 1/10/2020 | Amend | Substituted definition 'foreign hybrid mismatch rules' |
3-Sch3-Cl3
| Commenced | Action | Note |
| 1/10/2020 | Amend | Inserted definition 'community shed' |
Treasury Laws Amendment (Recovering Unpaid Superannuation) Act 2020 (assent 6/3/2020)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl8
| Commenced | Action | Note |
| 1/04/2020 | Amend | Inserted definition 'superannuation guarantee shortfall' |
Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures) Act 2019 (assent 12/12/2019)
3-Sch1-Cl31
| Commenced | Action | Note |
| 1/01/2020 | Amend | Inserted definition 'excluded foreign resident' |
| 1/01/2020 | Amend | Inserted definition 'life events test' |
Treasury Laws Amendment (International Tax Agreements) Act 2019 (assent 28/11/2019)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl2
| Commenced | Action | Note |
| 1/01/2020 | Amend | Amended definition 'Australian source' |
Medical and Midwife Indemnity Legislation Amendment Act 2019 (assent 28/11/2019)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl7
| Commenced | Action | Note |
| 1/07/2020 | Amend | Repealed definition 'United Medical Protection Limited support payment' |
Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) Act 2019 (assent 28/10/2019)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch5-Cl1
| Commenced | Action | Note |
| 29/10/2019 | Amend | Inserted definition 'credit reporting bureau' |
Treasury Laws Amendment (2019 Measures No. 2) Act 2019 (assent 28/10/2019)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl11
| Commenced | Action | Note |
| 29/10/2019 | Amend | Substituted definition 'pension age' |
Treasury Laws Amendment (2019 Measures No. 1) Act 2019 (assent 5/4/2019)
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch4-Cl85
| Commenced | Action | Note |
| 1/07/2019 | Amend | Repealed definition 'approved child care' |
3-Sch4-Cl86
| Commenced | Action | Note |
| 1/07/2019 | Amend | Repealed definition 'approved child care fees' |
3-Sch4-Cl87
| Commenced | Action | Note |
| 1/07/2019 | Amend | Substituted definition 'base year' |
3-Sch4-Cl88
| Commenced | Action | Note |
| 1/07/2019 | Amend | Repealed definition 'child care base week' |
3-Sch4-Cl89
| Commenced | Action | Note |
| 1/07/2019 | Amend | Repealed definition 'child care offset limit' |
3-Sch4-Cl90
| Commenced | Action | Note |
| 1/07/2019 | Amend | Repealed definition 'child event' |
3-Sch4-Cl91
| Commenced | Action | Note |
| 1/07/2019 | Amend | Repealed definition 'entitled to child care benefit' |
3-Sch4-Cl92
| Commenced | Action | Note |
| 1/07/2019 | Amend | Repealed definition 'entitlement to child care benefit' |
3-Sch4-Cl93
| Commenced | Action | Note |
| 1/07/2019 | Amend | Repealed definition 'legally responsible' |
3-Sch4-Cl94
| Commenced | Action | Note |
| 1/07/2019 | Amend | Repealed definition 'primary entitlement' |
Treasury Laws Amendment (Mutual Reforms) Act 2019 (assent 5/4/2019)
Explanatory Memorandum - REPS
Second Reading Speech - SEN
3-Sch2-Cl22
| Commenced | Action | Note |
| 06/04/2019 | Amend | Inserted definition 'demutualise' |
Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019 (assent 5/4/2019)
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl12
| Commenced | Action | Note |
| 1/07/2019 | Amend | Inserted definition 'Australian agricultural land for rent' |
| 1/07/2019 | Amend | Inserted definition 'Division 6C land' |
| 1/07/2019 | Amend | Inserted definition 'MIT agricultural income' |
| 1/07/2019 | Amend | Inserted definition 'MIT cross staple arrangement income' |
| 1/07/2019 | Amend | Inserted definition 'MIT residential housing income' |
| 1/07/2019 | Amend | Inserted definition 'MIT trading trust income' |
| 1/07/2019 | Amend | Inserted definition 'asset entity' |
| 1/07/2019 | Amend | Inserted definition 'concessional cross staple rent cap' |
| 1/07/2019 | Amend | Inserted definition 'cross staple arrangement' |
| 1/07/2019 | Amend | Inserted definition 'economic infrastructure facility' |
| 1/07/2019 | Amend | Inserted definition 'excepted MIT CSA income' |
| 1/07/2019 | Amend | Inserted definition 'non-concessional MIT income' |
| 1/07/2019 | Amend | Inserted definition 'operating entity' |
| 1/07/2019 | Amend | Inserted definition 'rent from land investment' |
| 1/07/2019 | Amend | Inserted definition 'residential dwelling asset' |
3-Sch1-Cl13
| Commenced | Action | Note |
| 1/07/2019 | Amend | Substituted definition 'stapled entity' |
3-Sch4-Cl8
| Commenced | Action | Note |
| 1/07/2019 | Amend | Amended definition 'member' |
3-Sch4-Cl9
| Commenced | Action | Note |
| 1/07/2019 | Amend | Inserted definition 'public financial entity' |
| 1/07/2019 | Amend | Inserted definition 'public non-financial entity' |
| 1/07/2019 | Amend | Inserted definition 'sovereign entity group' |
| 1/07/2019 | Amend | Inserted definition 'sovereign entity' |
Treasury Laws Amendment (2018 Measures No. 5) Act 2019 (assent 12/3/2019)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl17
| Commenced | Action | Note |
| 1/04/2019 | Amend | Inserted definition 'Future Fund Board' |
Treasury Laws Amendment (2018 Measures No. 4) Act 2019 (assent 1/3/2019)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch3-Cl1
| Commenced | Action | Note |
| 1/04/2019 | Amend | Repealed definition 'substantial employer' |
3-Sch8-Cl13
| Commenced | Action | Note |
| 1/04/2019 | Amend | Inserted definition 'offshore document' |
| 1/04/2019 | Amend | Inserted definition 'offshore information' |
3-Sch8-Cl46
| Commenced | Action | Note |
| 1/04/2019 | Amend | Inserted definition 'Arts Minister' |
Treasury Laws Amendment (2017 Enterprise Incentives No. 1) Act 2019 (assent 1/3/2019)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl160
| Commenced | Action | Note |
| 1/04/2019 | Amend | Inserted definition 'business continuity test period' |
| 1/04/2019 | Amend | Inserted definition 'business continuity test' |
3-Sch1-Cl161
| Commenced | Action | Note |
| 1/04/2019 | Amend | Repealed definition 'same business test period' |
| 1/04/2019 | Amend | Repealed definition 'same business test' |
3-Sch1-Cl162
| Commenced | Action | Note |
| 1/04/2019 | Amend | Amended definition 'test time' |
3-Sch1-Cl163
| Commenced | Action | Note |
| 1/04/2019 | Amend | Amended definition 'trading stock loss' |
Treasury Laws Amendment (Black Economy Taskforce Measures No. 1) Act 2018 (assent 3/10/2018)
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
4-Sch1-Cl1
| Commenced | Action | Note |
| 4/10/2018 | Amend | Inserted definition 'electronic sales suppression tool' |
Education and Other Legislation Amendment (VET Student Loan Debt Separation) Act 2018 (assent 25/9/2018)
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl32
| Commenced | Action | Note |
| 1/07/2019 | Amend | Inserted definition 'accumulated VETSL debt' |
Treasury Laws Amendment (Enterprise Tax Plan Base Rate Entities) Act 2018 (assent 31/8/2018)
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch2-Cl1
| Commenced | Action | Note |
| 1/07/2017 | Amend | Substituted definition 'corporate tax rate for imputation purposes' |
Treasury Laws Amendment (Tax Integrity and Other Measures No. 2) Act 2018 (assent 24/8/2018)
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
Second Reading Speech - REPS
3-Sch1-Cl13
| Commenced | Action | Note |
| 1/10/2018 | Amend | Inserted definition 'Division 832 control group' |
| 1/10/2018 | Amend | Inserted definition 'branch hybrid mismatch' |
| 1/10/2018 | Amend | Inserted definition 'branch hybrid' |
| 1/10/2018 | Amend | Inserted definition 'deducting hybrid mismatch' |
| 1/10/2018 | Amend | Inserted definition 'deducting hybrid' |
| 1/10/2018 | Amend | Inserted definition 'deduction component' |
| 1/10/2018 | Amend | Inserted definition 'deduction/deduction mismatch' |
| 1/10/2018 | Amend | Inserted definition 'deduction/non-inclusion mismatch' |
| 1/10/2018 | Amend | Inserted definition 'dual inclusion income' |
| 1/10/2018 | Amend | Inserted definition 'foreign hybrid mismatch rules' |
| 1/10/2018 | Amend | Inserted definition 'foreign income tax deduction' |
| 1/10/2018 | Amend | Inserted definition 'foreign tax period' |
| 1/10/2018 | Amend | Inserted definition 'hybrid financial instrument mismatch' |
| 1/10/2018 | Amend | Inserted definition 'hybrid mismatch' |
| 1/10/2018 | Amend | Inserted definition 'hybrid payer mismatch' |
| 1/10/2018 | Amend | Inserted definition 'hybrid payer' |
| 1/10/2018 | Amend | Inserted definition 'imported hybrid mismatch' |
| 1/10/2018 | Amend | Inserted definition 'importing payment' |
| 1/10/2018 | Amend | Inserted definition 'liable entity' |
| 1/10/2018 | Amend | Inserted definition 'neutralising amount' |
| 1/10/2018 | Amend | Inserted definition 'offshore hybrid mismatch' |
| 1/10/2018 | Amend | Inserted definition 'party' |
| 1/10/2018 | Amend | Inserted definition 'reverse hybrid mismatch' |
| 1/10/2018 | Amend | Inserted definition 'reverse hybrid' |
| 1/10/2018 | Amend | Inserted definition 'structured arrangement' |
| 1/10/2018 | Amend | Inserted definition 'subject to Australian income tax' |
| 1/10/2018 | Amend | Inserted definition 'subject to foreign income tax' |
Treasury Laws Amendment (Illicit Tobacco Offences) Act 2018 (assent 24/8/2018)
3-Sch1-Cl3
| Commenced | Action | Note |
| 25/08/2018 | Amend | Inserted definition 'customs duty' |
| 25/08/2018 | Amend | Inserted definition 'excisable goods' |
Treasury Laws Amendment (2018 Measures No. 1) Act 2018 (assent 29/3/2018)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl62
| Commenced | Action | Note |
| 1/04/2018 | Amend | Amended definition of 'assessment' |
3-Sch5-Cl10
| Commenced | Action | Note |
| 1/04/2018 | Amend | Amended definition of 'withholding payment' (first occurring) |
3-Sch5-Cl11
| Commenced | Action | Note |
| 1/04/2018 | Amend | Amended definition of 'withholding payment' (second occurring) |
3-Sch5-Cl7
| Commenced | Action | Note |
| 1/04/2018 | Amend | Amended definition of 'amount required to be withheld' |
3-Sch5-Cl8
| Commenced | Action | Note |
| 1/04/2018 | Amend | Amended definition of 'amount withheld' |
3-Sch5-Cl9
| Commenced | Action | Note |
| 1/04/2018 | Amend | Inserted definition of 'commercial residential premises' |
| 1/04/2018 | Amend | Inserted definition of 'consideration' |
| 1/04/2018 | Amend | Inserted definition of 'margin scheme' |
| 1/04/2018 | Amend | Inserted definition of 'money' |
| 1/04/2018 | Amend | Inserted definition of 'potential residential land' |
| 1/04/2018 | Amend | Inserted definition of 'price' |
| 1/04/2018 | Amend | Inserted definition of 'property subdivision plan' |
| 1/04/2018 | Amend | Inserted definition of 'substantial renovations' |
Treasury Laws Amendment (Junior Minerals Exploration Incentive) Act 2018 (assent 28/3/2018)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl22
| Commenced | Action | Note |
| 1/04/2018 | Amend | Inserted definition of 'annual exploration cap' |
3-Sch1-Cl23
| Commenced | Action | Note |
| 1/04/2018 | Amend | Amended definition of 'exploration credit' |
3-Sch1-Cl24
| Commenced | Action | Note |
| 1/04/2018 | Amend | Inserted definition of 'exploration credits allocation' |
| 1/04/2018 | Amend | Inserted definition of 'exploration credits remainder' |
| 1/04/2018 | Amend | Inserted definition of 'exploration investment' |
| 1/04/2018 | Amend | Inserted definition of 'issue pool' |
3-Sch1-Cl25
| Commenced | Action | Note |
| 1/04/2018 | Amend | Substituted definition of 'maximum exploration credit amount' |
3-Sch1-Cl26
| Commenced | Action | Note |
| 1/04/2018 | Amend | Inserted definition of 'unused allocation of exploration credits' |
3-Sch1-Cl50
| Commenced | Action | Note |
| 1/07/2023 | Amend | Repealed definition of 'annual exploration cap' |
| 1/07/2023 | Amend | Repealed definition of 'annual investment income report' |
| 1/07/2023 | Amend | Repealed definition of 'excess exploration credit tax' |
| 1/07/2023 | Amend | Repealed definition of 'exploration credit' |
| 1/07/2023 | Amend | Repealed definition of 'exploration credits allocation' |
| 1/07/2023 | Amend | Repealed definition of 'exploration credits remainder' |
| 1/07/2023 | Amend | Repealed definition of 'exploration investment' |
| 1/07/2023 | Amend | Repealed definition of 'greenfields minerals expenditure' |
| 1/07/2023 | Amend | Repealed definition of 'greenfields minerals explorer' |
| 1/07/2023 | Amend | Repealed definition of 'issue pool' |
| 1/07/2023 | Amend | Repealed definition of 'maximum exploration credit amount' |
3-Sch1-Cl51
| Commenced | Action | Note |
| 1/07/2023 | Amend | Amended definition of 'tax loss' |
3-Sch1-Cl52
| Commenced | Action | Note |
| 1/07/2023 | Amend | Repealed definition of 'unused allocation of exploration credits' |
Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures No. 1) Act 2017 (assent 13/12/2017)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl21
| Commenced | Action | Note |
| 1/07/2018 | Amend | Inserted definition 'FHSS eligible concessional contribution' |
| 1/07/2018 | Amend | Inserted definition 'FHSS eligible non-concessional contribution' |
| 1/07/2018 | Amend | Inserted definition 'FHSS maximum release amount' |
| 1/07/2018 | Amend | Inserted definition 'FHSS releasable contributions amount' |
| 1/07/2018 | Amend | Inserted definition 'FHSS released amounts' |
| 1/07/2018 | Amend | Inserted definition 'assessable FHSS released amount' |
| 1/07/2018 | Amend | Inserted definition 'assessed first home super saver tax' |
| 1/07/2018 | Amend | Inserted definition 'first home super saver determination' |
| 1/07/2018 | Amend | Inserted definition 'first home super saver scheme' |
| 1/07/2018 | Amend | Inserted definition 'first home super saver tax' |
3-Sch1-Cl31
| Commenced | Action | Note |
| 1/07/2018 | Amend | Amended definition 'income for surcharge purposes' |
3-Sch2-Cl5
| Commenced | Action | Note |
| 1/01/2018 | Amend | Inserted definition 'related spousal interest' |
Treasury Laws Amendment (Housing Tax Integrity) Act 2017 (assent 30/11/2017)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl12
| Commenced | Action | Note |
| 1/01/2018 | Amend | Inserted definition 'new residential premises' |
Treasury Laws Amendment (2017 Measures No. 4) Act 2017 (assent 23/8/2017)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl19
| Commenced | Action | Note |
| 1/10/2017 | Amend | Inserted definition of 'MySuper product' |
Treasury Laws Amendment (Major Bank Levy) Act 2017 (assent 23/6/2017)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl10
| Commenced | Action | Note |
| 24/06/2017 | Amend | Amended definition 'BAS provisions' |
3-Sch1-Cl11
| Commenced | Action | Note |
| 24/06/2017 | Amend | Amended definition 'indexation factor' |
3-Sch1-Cl12
| Commenced | Action | Note |
| 24/06/2017 | Amend | Amended definition 'index number' |
3-Sch1-Cl13
| Commenced | Action | Note |
| 24/06/2017 | Amend | Inserted definition 'MBL benefit' |
| 24/06/2017 | Amend | Inserted definition 'MBL reporting day' |
Treasury Laws Amendment (2017 Measures No. 2) Act 2017 (assent 22/6/2017)
3-Sch1-Cl15
| Commenced | Action | Note |
| 1/07/2017 | Amend | Inserted definition 'basic concessional contributions cap' |
Treasury Laws Amendment (Enterprise Tax Plan) Act 2017 (assent 19/5/2017)
3-Sch3-Cl21
| Commenced | Action | Note |
| 1/07/2016 | Amend | Inserted definition 'CGT small business entity' |
3-Sch4-Cl26
| Commenced | Action | Note |
| 1/07/2016 | Amend | Substituted definition 'corporate tax gross-up rate' |
3-Sch4-Cl27
| Commenced | Action | Note |
| 1/07/2016 | Amend | Substituted definition 'corporate tax rate' |
3-Sch4-Cl28
| Commenced | Action | Note |
| 1/07/2016 | Amend | Inserted definition 'corporate tax rate for imputation purposes' |
3-Sch4-Cl29
| Commenced | Action | Note |
| 1/07/2016 | Amend | Repealed definition 'standard corporate tax rate' |
Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act 2017 (assent 4/4/2017)
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl41
| Commenced | Action | Note |
| 1/07/2017 | Amend | Inserted definition 'DPT assessment' |
| 1/07/2017 | Amend | Inserted definition 'diverted profits tax' |
| 1/07/2017 | Amend | Inserted definition 'pays diverted profits tax' |
3-Sch1-Cl43
| Commenced | Action | Note |
| 1/07/2017 | Amend | Inserted definition 'receives a refund of diverted profits tax' |
| 1/07/2017 | Amend | Inserted definition 'restricted DPT evidence' |
Tax and Superannuation Laws Amendment (2016 Measures No. 2) Act 2017 (assent 28/2/2017)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl1
| Commenced | Action | Note |
| 1/03/2017 | Amend | Inserted definition 'Finance Department' |
| 1/03/2017 | Amend | Inserted definition 'Finance Secretary' |
3-Sch4-Cl79
| Commenced | Action | Note |
| 1/04/2017 | Amend | Repealed definition 'Education Minister' |
| 1/04/2017 | Amend | Repealed definition 'Education Secretary' |
3-Sch4-Cl80
| Commenced | Action | Note |
| 1/04/2017 | Amend | Amended definition of 'public official' |
3-Sch4-Cl81
| Commenced | Action | Note |
| 1/04/2017 | Amend | Inserted definition 'securities dealer' |
3-Sch4-Cl82
| Commenced | Action | Note |
| 1/04/2017 | Amend | Amended definition of 'shortfall amount' |
3-Sch4-Cl83
| Commenced | Action | Note |
| 1/04/2017 | Amend | Inserted definition 'Student Assistance Minister' |
| 1/04/2017 | Amend | Inserted definition 'Student Assistance Secretary' |
Treasury Laws Amendment (Working Holiday Maker Reform) Act 2016 (assent 2/12/2016)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl2
| Commenced | Action | Note |
| 2/12/2016 | Amend | Inserted definition of 'working holiday maker' |
| 2/12/2016 | Amend | Inserted definition of 'working holiday taxable income' |
Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (assent 29/11/2016)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch10-Cl26
| Commenced | Action | Note |
| 1/07/2018 | Amend | Amended definition of 'maximum available release amount' |
3-Sch10-Cl27
| Commenced | Action | Note |
| 1/07/2018 | Amend | Substituted definition of 'total release amount' |
3-Sch11-Cl10
| Commenced | Action | Note |
| 1/01/2017 | Amend | Amended definition of 'value' |
3-Sch11-Cl7
| Commenced | Action | Note |
| 1/01/2017 | Amend | Inserted definition of 'Commonwealth public sector superannuation scheme' |
| 1/01/2017 | Amend | Inserted definition of 'account-based annuity' |
| 1/01/2017 | Amend | Inserted definition of 'accumulation phase value' |
| 1/01/2017 | Amend | Inserted definition of 'assessed excess transfer balance tax' |
| 1/01/2017 | Amend | Inserted definition of 'capped defined benefit income stream' |
| 1/01/2017 | Amend | Inserted definition of 'child recipient' |
3-Sch11-Cl8
| Commenced | Action | Note |
| 1/01/2017 | Amend | Amended definition of 'complying superannuation life insurance policy' |
3-Sch11-Cl9
| Commenced | Action | Note |
| 1/01/2017 | Amend | Inserted definition of 'crystallised reduction amount' |
| 1/01/2017 | Amend | Inserted definition of 'debit value' |
| 1/01/2017 | Amend | Inserted definition of 'default commutation notice' |
| 1/01/2017 | Amend | Inserted definition of 'deferred superannuation income stream' |
| 1/01/2017 | Amend | Inserted definition of 'defined benefit income cap' |
| 1/01/2017 | Amend | Inserted definition of 'defined benefit income' |
| 1/01/2017 | Amend | Inserted definition of 'disregarded small fund assets' |
| 1/01/2017 | Amend | Inserted definition of 'excess transfer balance determination' |
| 1/01/2017 | Amend | Inserted definition of 'excess transfer balance earnings' |
| 1/01/2017 | Amend | Inserted definition of 'excess transfer balance period' |
| 1/01/2017 | Amend | Inserted definition of 'excess transfer balance tax ' |
| 1/01/2017 | Amend | Inserted definition of 'excess transfer balance' |
| 1/01/2017 | Amend | Inserted definition of 'general transfer balance cap' |
| 1/01/2017 | Amend | Inserted definition of 'member spouse' |
| 1/01/2017 | Amend | Inserted definition of 'retirement phase recipient ' |
| 1/01/2017 | Amend | Inserted definition of 'retirement phase superannuation income stream benefit (or RP superannuation income stream benefit )' |
| 1/01/2017 | Amend | Inserted definition of 'retirement phase' |
| 1/01/2017 | Amend | Inserted definition of 'rounding amount ' |
| 1/01/2017 | Amend | Inserted definition of 'special value' |
| 1/01/2017 | Amend | Inserted definition of 'structured settlement contribution ' |
| 1/01/2017 | Amend | Inserted definition of 'superannuation income stream provider' |
| 1/01/2017 | Amend | Inserted definition of 'total superannuation balance' |
| 1/01/2017 | Amend | Inserted definition of 'transfer balance account' |
| 1/01/2017 | Amend | Inserted definition of 'transfer balance cap' |
| 1/01/2017 | Amend | Inserted definition of 'transfer balance credit ' |
| 1/01/2017 | Amend | Inserted definition of 'transfer balance debit' |
| 1/01/2017 | Amend | Inserted definition of 'transfer balance' |
| 1/01/2017 | Amend | Inserted definition of 'unused concessional contributions cap' |
Industry Research and Development Amendment (Innovation and Science Australia) Act 2016 (assent 20/10/2016)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl40
| Commenced | Action | Note |
| 20/10/2016 | Amend | Amended definition of 'Innovation Australia' |
| 20/10/2016 | Amend | Amended definition of 'form approved by Innovation Australia' |
Budget Savings (Omnibus) Act 2016 (assent 16/9/2016)
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch23-Cl2
| Commenced | Action | Note |
| 1/10/2016 | Amend | Amended definition of 'BAS provisions' |
3-Sch3-Cl18
| Commenced | Action | Note |
| 1/07/2017 | Amend | Repealed definition of 'HECS-HELP benefit' |
Tax Laws Amendment (Tax Incentives for Innovation) Act 2016 (assent 5/5/2016)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl14
| Commenced | Action | Note |
| 1/07/2016 | Amend | Repealed definition of 'divestiture registration requirement' |
3-Sch2-Cl51
| Commenced | Action | Note |
| 1/07/2016 | Amend | Inserted definition of 'widely held entity' |
| 1/07/2016 | Amend | Inserted definition of 'widely held foreign venture capital fund of funds' |
3-Sch2-Cl55
| Commenced | Action | Note |
| 1/07/2016 | Amend | Amended definition of 'private ruling' |
3-Sch2-Cl56
| Commenced | Action | Note |
| 1/07/2016 | Amend | Amended definition of 'public ruling' |
3-Sch2-Cl71
| Commenced | Action | Note |
| 1/07/2016 | Amend | Inserted definition of 'registered auditor' |
Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 (assent 5/5/2016)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch5-Cl65
| Commenced | Action | Note |
| 5/05/2016 | Amend | Amended definition of 'Australian corporate tax entity' |
3-Sch5-Cl66
| Commenced | Action | Note |
| 5/05/2016 | Amend | Repealed definition of corporate unit trust' |
3-Sch5-Cl67
| Commenced | Action | Note |
| 5/05/2016 | Amend | Substituted definition of 'resident unity trust' |
3-Sch9-Cl1
| Commenced | Action | Note |
| 5/05/2016 | Amend | Inserted definition of 'AMIT DIR payment' |
| 5/05/2016 | Amend | Inserted definition of 'AMIT cost base increase amount' |
| 5/05/2016 | Amend | Inserted definition of 'AMIT cost base net amount' |
| 5/05/2016 | Amend | Inserted definition of 'AMIT cost base reduction amount' |
| 5/05/2016 | Amend | Inserted definition of 'AMIT dividend payment' |
| 5/05/2016 | Amend | Inserted definition of 'AMIT interest payment' |
| 5/05/2016 | Amend | Inserted definition of 'AMIT member annual statement' |
| 5/05/2016 | Amend | Inserted definition of 'AMIT royalty payment' |
| 5/05/2016 | Amend | Inserted definition of 'AMIT' |
| 5/05/2016 | Amend | Inserted definition of 'AMMA statement' |
3-Sch9-Cl10
| Commenced | Action | Note |
| 5/05/2016 | Amend | Substituted definition of 'MIT participation interest' |
3-Sch9-Cl11
| Commenced | Action | Note |
| 5/05/2016 | Amend | Substituted definition of 'non-arms length income' |
3-Sch9-Cl12
| Commenced | Action | Note |
| 5/05/2016 | Amend | Inserted definition of 'over of a particular character' |
| 5/05/2016 | Amend | Inserted definition of 'post-AMMA actual payment' |
| 5/05/2016 | Amend | Inserted definition of 'pre-AMMA actual payment' |
| 5/05/2016 | Amend | Inserted definition of 'rounding adjustment deficit' |
| 5/05/2016 | Amend | Inserted definition of 'rounding adjustment surplus' |
| 5/05/2016 | Amend | Inserted definition of 'trust component deficit' |
| 5/05/2016 | Amend | Inserted definition of 'trust component' |
| 5/05/2016 | Amend | Inserted definition of 'under of a particular character' |
| 5/05/2016 | Amend | Inserted definition of 'withholding MIT' |
3-Sch9-Cl13
| Commenced | Action | Note |
| 5/05/2016 | Amend | Amended definition of 'withholding payment' |
3-Sch9-Cl14
| Commenced | Action | Note |
| 5/05/2016 | Amend | Amended definition of 'withholding payment' |
3-Sch9-Cl2
| Commenced | Action | Note |
| 5/05/2016 | Amend | Amended definition of 'amount required to be withheld' |
3-Sch9-Cl3
| Commenced | Action | Note |
| 5/05/2016 | Amend | Amended definition of 'amount withheld' |
3-Sch9-Cl4
| Commenced | Action | Note |
| 5/05/2016 | Amend | Inserted definition of 'FITO allocation amount' |
| 5/05/2016 | Amend | Inserted definition of 'attribution managed investment trust' |
| 5/05/2016 | Amend | Inserted definition of 'carry-forward trust component deficit' |
| 5/05/2016 | Amend | Inserted definition of 'cross-character allocation amount' |
| 5/05/2016 | Amend | Inserted definition of 'deb-like trust instrument' |
| 5/05/2016 | Amend | Inserted definition of 'determined member component' |
| 5/05/2016 | Amend | Inserted definition of 'determined trust component' |
3-Sch9-Cl6
| Commenced | Action | Note |
| 5/05/2016 | Amend | Amended definition of 'fund payment' |
3-Sch9-Cl7
| Commenced | Action | Note |
| 5/05/2016 | Amend | Amended definition of 'income tax law' |
3-Sch9-Cl8
| Commenced | Action | Note |
| 5/05/2016 | Amend | Substituted definition of 'managed investment trust' |
3-Sch9-Cl9
| Commenced | Action | Note |
| 5/05/2016 | Amend | Inserted definition of 'member component' |
Tax Laws Amendment (Small Business Restructure Roll-over) Act 2016 (assent 8/03/2016)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl7
| Commenced | Action | Note |
| 1/04/2016 | Amend | Inserted definition of 'roll-over' |
Tax and Superannuation Laws Amendment (2015 Measures No. 6) Act 2016 (assent 25/02/2016)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl18
| Commenced | Action | Note |
| 26/02/2016 | Amend | Inserted definition of 'replacement asset period' |
3-Sch1-Cl31
| Commenced | Action | Note |
| 26/02/2016 | Amend | Repealed definition 'contingent on the economic performance' |
3-Sch1-Cl32
| Commenced | Action | Note |
| 26/02/2016 | Amend | Inserted definition 'contingent on aspects of the economic performance' |
3-Sch1-Cl5
| Commenced | Action | Note |
| 26/02/2016 | Amend | Inserted definition of 'Look-through earnout right' |
3-Sch2-Cl5
| Commenced | Action | Note |
| 26/02/2016 | Amend | Amended definition of 'amount required to be withheld' |
3-Sch2-Cl6
| Commenced | Action | Note |
| 26/02/2016 | Amend | Amended definition of 'amount withheld' |
3-Sch2-Cl7
| Commenced | Action | Note |
| 26/02/2016 | Amend | Amended definition of 'withholding payment' |
3-Sch2-Cl9
| Commenced | Action | Note |
| 26/02/2016 | Amend | Amended definition of 'withholding payment covered by a particular provision in Schedule 1 to the Taxation Administration Act 1953' |
Tax Laws Amendment (Combating Multinational Tax Avoidance) Act 2015 (assent 11/12/2015)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1cl4
| Commenced | Action | Note |
| 11/12/2015 | Insert |
Labor 2013-14 Budget Savings (Measures No. 2) Act 2015 (assent 11/12/2015)
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1cl10
| Commenced | Action | Note |
| 1/01/2016 | Amend | Inserted definition of 'accumulated SSL debt' |
3-Sch1cl9
| Commenced | Action | Note |
| 1/01/2016 | Amend | Inserted definition of 'accumulated ABSTUDY SSL debt' |
Tax and Superannuation Laws Amendment (2015 Measures No. 5) Act 2015 (assent 30/11/2015)
3-sch1-cl43
| Commenced | Action | Note |
| 30/11/2015 | Amend | Amended definition of 'business kilometres' |
3-sch1-cl44
| Commenced | Action | Note |
| 30/11/2015 | Amend | Repealed definition of 'car-less day' |
| 30/11/2015 | Amend | Repealed definition of 'full year car deduction' |
3-sch4-cl2
| Commenced | Action | Note |
| 30/11/2015 | Amend | Inserted title 'market integrity rules' |
| 30/11/2015 | Insert | Inserted title 'ASIC' |
| 30/11/2015 | Insert | Inserted title 'Australian financial market' |
Foreign Acquisitions and Takeovers Legislation Amendment Act 2015 (assent 25/11/2015)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch4-cl2
| Commenced | Action | Note |
| 1/12/2015 | Amend | Inserted definition of 'property right or interest' |
Tax and Superannuation Laws Amendment (2015 Measures No. 4) Act 2015 (assent 13/10/2015)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl12
| Commenced | Action | Note |
| 13/10/2015 | Amend | Amended definition of 'common stake' |
3-Sch1-Cl13
| Commenced | Action | Note |
| 13/10/2015 | Amend | Amended definition of 'significant stake' |
3-Sch1-Cl14
| Commenced | Action | Note |
| 13/10/2015 | Amend | Inserted definition of 'stake interest' |
| 13/10/2015 | Amend | Inserted definition of 'stake option' |
Tax and Superannuation Laws Amendment (2015 Measures No. 2) Act 2015 (assent 16/09/2015)
Replacement Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl18
| Commenced | Action | Note |
| 16/09/2015 | Amend | Inserted definition of 'exploration benefit' |
| 16/09/2015 | Amend | Inserted definition of 'farm-in farm-out arrangement' |
3-Sch1-Cl3
| Commenced | Action | Note |
| 16/09/2015 | Amend | Inserted definition of 'interest realignment adjustment' |
| 16/09/2015 | Amend | Inserted definition of 'interest realignment arrangement' |
3-Sch3-Cl4
| Commenced | Action | Note |
| 16/09/2015 | Amend | Substituted definition of 'complying superannuation plan' |
3-Sch3-Cl5
| Commenced | Action | Note |
| 16/09/2015 | Amend | Inserted definition of 'instalment trust asset' |
| 16/09/2015 | Amend | Inserted definition of 'instalment trust' |
| 16/09/2015 | Amend | Inserted definition of 'regulated superannuation fund' |
3-Sch4-Cl52
| Commenced | Action | Note |
| 17/09/2015 | Amend | Inserted definition of 'unequal share structure' |
Tax Laws Amendment (Small Business Measures No. 3) Act 2015 (assent 26/08/2015)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl5
| Commenced | Action | Note |
| 26/08/2015 | Amend | Inserted definition of 'net small business income' |
Tax and Superannuation Laws Amendment (Employee Share Schemes) Act 2015 (assent 30/06/2015)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl41
| Commenced | Action | Note |
| 1/07/2015 | Amend | Inserted definition of 'minimum holding period' |
Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 (assent 25/06/2015)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl107
| Commenced | Action | Note |
| 1/07/2015 | Amend | Inserted definition of 'complying superannuation asset pool' |
| 1/07/2015 | Amend | Inserted definition of 'complying superannuation asset' |
| 1/07/2015 | Amend | Inserted definition of 'complying superannuation class' |
| 1/07/2015 | Amend | Inserted definition of 'complying superannuation liabilities' |
| 1/07/2015 | Amend | Inserted definition of 'complying superannuation life insurance policy' |
| 1/07/2015 | Amend | Inserted definition of 'excluded complying superannuation life insurance policy' |
3-Sch1-Cl108
| Commenced | Action | Note |
| 1/07/2015 | Amend | Substituted definition of 'standard component' |
3-Sch1-Cl188
| Commenced | Action | Note |
| 1/07/2015 | Amend | Repealed definition of 'FHSA component' |
| 1/07/2015 | Amend | Repealed definition of 'FHSA holder' |
| 1/07/2015 | Amend | Repealed definition of 'FHSA home acquisition payment' |
| 1/07/2015 | Amend | Repealed definition of 'FHSA ineligibility payment' |
| 1/07/2015 | Amend | Repealed definition of 'FHSA misuse tax' |
| 1/07/2015 | Amend | Repealed definition of 'FHSA mortgage payment' |
| 1/07/2015 | Amend | Repealed definition of 'FHSA payment conditions' |
| 1/07/2015 | Amend | Repealed definition of 'FHSA provider' |
| 1/07/2015 | Amend | Repealed definition of 'FHSA trust' |
| 1/07/2015 | Amend | Repealed definition of 'FHSA' |
| 1/07/2015 | Amend | Repealed definition of 'Government FHSA contribution' |
| 1/07/2015 | Amend | Repealed definition of 'complying superannuation/FHSA asset pool' |
| 1/07/2015 | Amend | Repealed definition of 'complying superannuation/FHSA asset' |
| 1/07/2015 | Amend | Repealed definition of 'complying superannuation/FHSA class' |
| 1/07/2015 | Amend | Repealed definition of 'complying superannuation/FHSA liabilities' |
| 1/07/2015 | Amend | Repealed definition of 'complying superannuation/FHSA life insurance policy' |
| 1/07/2015 | Amend | Repealed definition of 'excluded complying superannuation/FHSA life insurance policy' |
3-Sch6-Cl35
| Commenced | Action | Note |
| 25/06/2015 | Amend | Amended definition of 'available frankable profits' |
3-Sch6-Cl36
| Commenced | Action | Note |
| 25/06/2015 | Amend | Amended definition of 'foreign resident life insurance policy' |
3-Sch6-Cl37
| Commenced | Action | Note |
| 25/06/2015 | Amend | Inserted definition of 'taxable dealing' |
| 25/06/2015 | Amend | Inserted definition of 'wine' |
3-Sch6-Cl38
| Commenced | Action | Note |
| 25/06/2015 | Amend | Repealed definition of 'wine taxable dealing' |
3-Sch7-Cl10
| Commenced | Action | Note |
| 25/06/2015 | Amend | Repealed definition of 'non-IMR Division 6E net income' |
| 25/06/2015 | Amend | Repealed definition of 'non-IMR net capital gain' |
| 25/06/2015 | Amend | Repealed definition of 'non-IMR net income' |
| 25/06/2015 | Amend | Repealed definition of 'non-IMR partnership loss' |
| 25/06/2015 | Amend | Repealed definition of 'non-IMR partnership net income' |
| 25/06/2015 | Amend | Repealed definition of 'pre-2012 IMR capital gain' |
| 25/06/2015 | Amend | Repealed definition of 'pre-2012 IMR income' |
3-Sch7-Cl6
| Commenced | Action | Note |
| 25/06/2015 | Amend | Repealed definition of 'IMR capital gain' |
| 25/06/2015 | Amend | Repealed definition of 'IMR capital loss' |
| 25/06/2015 | Amend | Repealed definition of 'IMR deduction' |
3-Sch7-Cl7
| Commenced | Action | Note |
| 25/06/2015 | Amend | Inserted definition of 'IMR entity' |
| 25/06/2015 | Amend | Inserted definition of 'IMR financial arrangement' |
3-Sch7-Cl8
| Commenced | Action | Note |
| 25/06/2015 | Amend | Repealed definition of 'IMR foreign fund' |
| 25/06/2015 | Amend | Repealed definition of 'IMR income' |
3-Sch7-Cl9
| Commenced | Action | Note |
| 25/06/2015 | Amend | Inserted definition of 'IMR widely held entity' |
| 25/06/2015 | Amend | Inserted definition of 'independent Australian fund manage' |
Tax Laws Amendment (Small Business Measures No. 2) Act 2015 (assent 22/06/2015)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl20
| Commenced | Action | Note |
| 22/06/2015 | Amend | Inserted definition of 'fencing asset' |
| 22/06/2015 | Amend | Inserted definition of 'fodder storage asset' |
Tax Laws Amendment (Small Business Measures No. 1) Act 2015 (assent 22/06/2015)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl27
| Commenced | Action | Note |
| 22/06/2015 | Amend | Inserted definition of 'corporate tax gross-up rate' |
3-Sch1-Cl28
| Commenced | Action | Note |
| 22/06/2015 | Amend | Substituted definition of 'corporate tax rate' |
3-Sch1-Cl29
| Commenced | Action | Note |
| 22/06/2015 | Amend | Inserted definition of 'standard corporate tax rate' |
Public Governance and Resources Legislation Amendment Act (No. 1) 2015 (assent 13/04/2015)
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch5-Cl40
| Commenced | Action | Note |
| 14/04/2015 | Amend | Amended definition of 'Finance Minister' |
Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (assent 19/03/2015)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl17
| Commenced | Action | Note |
| 20/03/2015 | Amend | Inserted definition of 'excess non-concessional contributions determination' |
| 20/03/2015 | Amend | Inserted definition of 'total release amount' |
3-Sch4-Cl17
| Commenced | Action | Note |
| 1/07/2015 | Amend | Substituted definition of 'successor fund' |
3-Sch4-Cl5
| Commenced | Action | Note |
| 1/07/2015 | Amend | Inserted definition of 'involuntary roll-over superannuation benefit' |
3-Sch6-Cl22
| Commenced | Action | Note |
| 19/03/2015 | Amend | Inserted definition of 'annual investment income' |
3-Sch6-Cl23
| Commenced | Action | Note |
| 19/03/2015 | Amend | Amended definition of 'annual investment income report' |
3-Sch6-Cl24
| Commenced | Action | Note |
| 19/03/2015 | Amend | Inserted definition of 'excess exploration credit tax' |
| 19/03/2015 | Amend | Inserted definition of 'exploration credit' |
| 19/03/2015 | Amend | Inserted definition of 'greenfields minerals expenditure' |
| 19/03/2015 | Amend | Inserted definition of 'greenfields minerals explorer' |
| 19/03/2015 | Amend | Inserted definition of 'maximum exploration credit amount' |
3-Sch6-Cl25
| Commenced | Action | Note |
| 19/03/2015 | Amend | Amended definition of 'tax loss' |
3-Sch6-Cl58
| Commenced | Action | Note |
| 1/07/2020 | Amend | Repealed definition of 'annual investment income report' |
| 1/07/2020 | Amend | Repealed definition of 'excess exploration credit tax' |
| 1/07/2020 | Amend | Repealed definition of 'exploration credit' |
| 1/07/2020 | Amend | Repealed definition of 'greenfields minerals expenditure' |
| 1/07/2020 | Amend | Repealed definition of 'greenfields minerals explorer' |
| 1/07/2020 | Amend | Repealed definition of 'maximum exploration credit amount' |
3-Sch6-Cl59
| Commenced | Action | Note |
| 1/07/2020 | Amend | Amended definition of 'tax loss' |
Tax and Superannuation Laws Amendment (2014 Measures No. 5) Act 2015 (assent 19/03/2015)
3-Sch1-Cl3
| Commenced | Action | Note |
| 20/03/2015 | Amend | Repealed definition of 'net income from working' |
Treasury Legislation Amendment (Repeal Day) Act 2015 (assent 25/02/2015)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch4-Cl7
| Commenced | Action | Note |
| 25/02/2015 | Amend | Inserted defintion of 'Australia' |
3-Sch4-Cl8
| Commenced | Action | Note |
| 25/02/2015 | Amend | Inserted definition of 'United Nations Convention on the Law of the Sea' |
Tax and Superannuation Laws Amendment (2014 Measures No. 6) Act 2014 (assent 12/12/2014)
Explanatory Memorandum - REPS
Second Reading Speech - SEN
4-Sch2-Cl3
| Commenced | Action | Note |
| 12/12/2014 | Amend | Inserted definition of 'foreign pension fund' |
Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 (assent 16/10/2014)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl52
| Commenced | Action | Note |
| 17/10/2014 | Amend | Inserted definition of 'audited-consolidated financial statements' |
| 17/10/2014 | Amend | Inserted definition of 'statement worldwide assets' |
| 17/10/2014 | Amend | Inserted definition of 'statement worldwide debt' |
| 17/10/2014 | Amend | Inserted definition of 'statement worldwide equity' |
3-Sch1-Cl53
| Commenced | Action | Note |
| 17/10/2014 | Amend | Substituted definition of 'worldwide debt' |
3-Sch1-Cl54
| Commenced | Action | Note |
| 17/10/2014 | Amend | Substituted definition of 'worldwide equity' |
3-Sch1-Cl55
| Commenced | Action | Note |
| 17/10/2014 | Amend | Substituted definition of 'worldwide gearing debt amount' |
3-Sch2-Cl5
| Commenced | Action | Note |
| 17/10/2014 | Amend | Inserted definition of 'foreign equity distribution' |
3-Sch3-Cl9
| Commenced | Action | Note |
| 16/10/2014 | Amend | Inserted definition of 'permanent establishment article' |
3-Sch4-Cl1
| Commenced | Action | Note |
| 16/10/2014 | Amend | Inserted definition of 'tax receipt' |
3-Sch5-Cl32
| Commenced | Action | Note |
| 16/10/2014 | Amend | Substituted definition of 'Agriculture Department' |
3-Sch5-Cl33
| Commenced | Action | Note |
| 16/10/2014 | Amend | Omitted definition of 'Agriculture Minister' |
| 16/10/2014 | Amend | Omitted definition of 'Arts Department' |
| 16/10/2014 | Amend | Omitted definition of 'Arts Minister' |
3-Sch5-Cl34
| Commenced | Action | Note |
| 16/10/2014 | Amend | Substituted definition of 'Arts Secretary' |
3-Sch5-Cl35
| Commenced | Action | Note |
| 16/10/2014 | Amend | Omitted definition of 'Climate Change Department' |
3-Sch5-Cl36
| Commenced | Action | Note |
| 16/10/2014 | Amend | Amended definition of 'Climate Change Minister' |
3-Sch5-Cl37
| Commenced | Action | Note |
| 16/10/2014 | Amend | Substituted definition of 'Climate Change Secretary' |
3-Sch5-Cl38
| Commenced | Action | Note |
| 16/10/2014 | Amend | Omitted definition of 'Defence Department' |
3-Sch5-Cl39
| Commenced | Action | Note |
| 16/10/2014 | Amend | Substituted definition of 'Defence Secretary' |
3-Sch5-Cl40
| Commenced | Action | Note |
| 16/10/2014 | Amend | Omitted definition of 'Education Department' |
3-Sch5-Cl41
| Commenced | Action | Note |
| 16/10/2014 | Amend | Amended definition of 'Education Minister' |
3-Sch5-Cl42
| Commenced | Action | Note |
| 16/10/2014 | Amend | Substituted definition of 'Education Secretary' |
3-Sch5-Cl43
| Commenced | Action | Note |
| 16/10/2014 | Amend | Omitted definition of 'Employment Department' |
3-Sch5-Cl44
| Commenced | Action | Note |
| 16/10/2014 | Amend | Omitted definition of 'Employment Minister' |
3-Sch5-Cl45
| Commenced | Action | Note |
| 16/10/2014 | Amend | Substituted definition of 'Employment Secretary' |
3-Sch5-Cl46
| Commenced | Action | Note |
| 16/10/2014 | Amend | Omitted definition of 'Environment Department' |
3-Sch5-Cl47
| Commenced | Action | Note |
| 16/10/2014 | Amend | Amended definition of 'Environment Minister' |
3-Sch5-Cl48
| Commenced | Action | Note |
| 16/10/2014 | Amend | Amended definition of 'Environment Secretary' |
3-Sch5-Cl49
| Commenced | Action | Note |
| 16/10/2014 | Amend | Substituted definition of 'Families Department' |
3-Sch5-Cl50
| Commenced | Action | Note |
| 16/10/2014 | Amend | Substituted definition of 'Families Minister' |
3-Sch5-Cl51
| Commenced | Action | Note |
| 16/10/2014 | Amend | Amended definition of 'Foreign Affairs Minister' |
3-Sch5-Cl52
| Commenced | Action | Note |
| 16/10/2014 | Amend | Omitted definition of 'Health Department' |
3-Sch5-Cl53
| Commenced | Action | Note |
| 16/10/2014 | Amend | Amended definition of 'Health Minister' |
3-Sch5-Cl54
| Commenced | Action | Note |
| 16/10/2014 | Amend | Amended definition of 'Health Secretary' |
3-Sch5-Cl55
| Commenced | Action | Note |
| 16/10/2014 | Amend | Omitted definition of 'Heritage Department' |
3-Sch5-Cl56
| Commenced | Action | Note |
| 16/10/2014 | Amend | Omitted definition of 'Heritage Minister' |
3-Sch5-Cl57
| Commenced | Action | Note |
| 16/10/2014 | Amend | Substituted definition of 'Heritage Secretary' |
3-Sch5-Cl58
| Commenced | Action | Note |
| 16/10/2014 | Amend | Omitted definition of 'Housing Department' |
3-Sch5-Cl59
| Commenced | Action | Note |
| 16/10/2014 | Amend | Omitted definition of 'Housing Minister' |
3-Sch5-Cl60
| Commenced | Action | Note |
| 16/10/2014 | Amend | Substituted definition of 'Housing Secretary' |
3-Sch5-Cl61
| Commenced | Action | Note |
| 16/10/2014 | Amend | Substituted definition of 'Immigration Department' |
3-Sch5-Cl62
| Commenced | Action | Note |
| 16/10/2014 | Amend | Omitted definition of 'Immigration Minister' |
3-Sch5-Cl63
| Commenced | Action | Note |
| 16/10/2014 | Amend | Amended definition of 'Immigration Secretary' |
3-Sch5-Cl64
| Commenced | Action | Note |
| 16/10/2014 | Amend | Substituted definition of 'Industry Department' |
3-Sch5-Cl65
| Commenced | Action | Note |
| 16/10/2014 | Amend | Omitted definition of 'Industry Minister' |
| 16/10/2014 | Amend | Omitted definition of 'Transport Secretary' |
3-Sch5-Cl66
| Commenced | Action | Note |
| 16/10/2014 | Amend | Substituted definition of 'Water Department' |
3-Sch5-Cl67
| Commenced | Action | Note |
| 16/10/2014 | Amend | Amended definition of 'Water Minister' |
Land Transport Infrastructure Amendment Act 2014 (assent 11/09/2014)
3-Sch2-Cl4
| Commenced | Action | Note |
| 10/10/2014 | Amend | Amended definition of 'Transport Department' |
3-Sch2-Cl5
| Commenced | Action | Note |
| 10/10/2014 | Amend | Amended definition of 'Transport Minister' |
Minerals Resource Rent Tax Repeal and Other Measures Act 2014 (assent 5/09/2014)
Explanatory Memorandum - REPS
Suplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl28
| Commenced | Action | Note |
| 30/09/2014 | Amend | Omitted definition of 'allowance component' |
| 30/09/2014 | Amend | Omitted definition of 'applicable instalment rate' |
| 30/09/2014 | Amend | Omitted definition of 'arm's length consideration' |
3-Sch1-Cl29
| Commenced | Action | Note |
| 30/09/2014 | Amend | Substituted definition of 'base value' |
3-Sch1-Cl30
| Commenced | Action | Note |
| 30/09/2014 | Amend | Amended definition of 'base year' |
3-Sch1-Cl31
| Commenced | Action | Note |
| 30/09/2014 | Amend | Amended definition of 'base year' |
3-Sch1-Cl32
| Commenced | Action | Note |
| 30/09/2014 | Amend | Substituted definition of 'benchmark instalment rate' |
3-Sch1-Cl33
| Commenced | Action | Note |
| 30/09/2014 | Amend | Amended definition of 'hold' |
3-Sch1-Cl34
| Commenced | Action | Note |
| 30/09/2014 | Amend | Amended definition of 'hold' |
3-Sch1-Cl36
| Commenced | Action | Note |
| 30/09/2014 | Amend | Substituted definition of 'instalment income' |
3-Sch1-Cl37
| Commenced | Action | Note |
| 30/09/2014 | Amend | Substituted definition of 'instalment quarter' |
3-Sch1-Cl38
| Commenced | Action | Note |
| 30/09/2014 | Amend | Omitted definition of 'MRRT allowance' |
| 30/09/2014 | Amend | Omitted definition of 'MRRT law' |
| 30/09/2014 | Amend | Omitted definition of 'MRRT liability' |
| 30/09/2014 | Amend | Omitted definition of 'MRRT payable' |
| 30/09/2014 | Amend | Omitted definition of 'MRRT return' |
| 30/09/2014 | Amend | Omitted definition of 'MRRT year' |
| 30/09/2014 | Amend | Omitted definition of 'MRRT' |
| 30/09/2014 | Amend | Omitted definition of 'miner' |
| 30/09/2014 | Amend | Omitted definition of 'mining expenditure' |
| 30/09/2014 | Amend | Omitted definition of 'mining loss' |
| 30/09/2014 | Amend | Omitted definition of 'mining profit' |
| 30/09/2014 | Amend | Omitted definition of 'mining project interest' |
| 30/09/2014 | Amend | Omitted definition of 'mining project split' |
| 30/09/2014 | Amend | Omitted definition of 'mining project transfer' |
| 30/09/2014 | Amend | Omitted definition of 'mining revenue event' |
| 30/09/2014 | Amend | Omitted definition of 'mining revenue' |
3-Sch1-Cl39
| Commenced | Action | Note |
| 30/09/2014 | Amend | Inserted definition 'petroleum resource rent tax amount' |
3-Sch1-Cl40
| Commenced | Action | Note |
| 30/09/2014 | Amend | Inserted definition 'petroleum resource rent tax provisions' |
3-Sch1-Cl41
| Commenced | Action | Note |
| 30/09/2014 | Amend | Omitted definition of 'pre-mining expenditure' |
| 30/09/2014 | Amend | Omitted definition of 'pre-mining project interest' |
| 30/09/2014 | Amend | Omitted definition of 'pre-mining revenue' |
| 30/09/2014 | Amend | Omitted definition of 'rehabilitation tax offset' |
| 30/09/2014 | Amend | Omitted definition of 'resource rent tax amount' |
| 30/09/2014 | Amend | Omitted definition of 'resource rent tax provisions' |
| 30/09/2014 | Amend | Omitted definition of 'split percentage' |
| 30/09/2014 | Amend | Omitted definition of 'starting base asset' |
| 30/09/2014 | Amend | Omitted definition of 'starting base return' |
3-Sch1-Cl42
| Commenced | Action | Note |
| 30/09/2014 | Amend | Substituted definition of 'start time' |
3-Sch1-Cl43
| Commenced | Action | Note |
| 30/09/2014 | Amend | Omitted definition of 'taxable mining profit' |
3-Sch1-Cl44
| Commenced | Action | Note |
| 30/09/2014 | Amend | Omitted definition of 'taxable resource' |
3-Sch1-Cl45
| Commenced | Action | Note |
| 30/09/2014 | Amend | Substituted definition of 'termination value' |
3-Sch2-Cl34
| Commenced | Action | Note |
| 30/09/2014 | Amend | Omitted definition of 'carry back' |
3-Sch2-Cl35
| Commenced | Action | Note |
| 30/09/2014 | Amend | Omitted definition of income tax liability' |
3-Sch2-Cl36
| Commenced | Action | Note |
| 30/09/2014 | Amend | Omitted definition of 'interest in membership |
3-Sch2-Cl37
| Commenced | Action | Note |
| 30/09/2014 | Amend | Omitted definition of 'loss carry back choice' |
3-Sch2-Cl38
| Commenced | Action | Note |
| 30/09/2014 | Amend | Omitted definition of 'loss carry back tax offset' |
3-Sch2-Cl39
| Commenced | Action | Note |
| 30/09/2014 | Amend | Omitted definition of 'loss carry back tax offset component' |
3-Sch2-Cl40
| Commenced | Action | Note |
| 30/09/2014 | Amend | Omitted definition of 'scheme for a disposition' |
3-Sch5-Cl34
| Commenced | Action | Note |
| 30/09/2014 | Amend | Amended definition of 'geothermal energy extraction' |
3-Sch5-Cl35
| Commenced | Action | Note |
| 30/09/2014 | Amend | Omitted definition of 'geothermal energy extraction point' |
3-Sch5-Cl36
| Commenced | Action | Note |
| 30/09/2014 | Amend | Substituted definition of 'geothermal energy resources' |
3-Sch5-Cl37
| Commenced | Action | Note |
| 30/09/2014 | Amend | Amended definition of 'geothermal exploration information' |
3-Sch5-Cl38
| Commenced | Action | Note |
| 30/09/2014 | Amend | Omitted definition of 'geothermal exploration right' |
Clean Energy Legislation (Carbon Tax Repeal) Act 2014 (assent 17/07/2014)
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch3-Cl5
| Commenced | Action | Note |
| 18/07/2014 | Amend | Omitted definition of 'eligible no-till seeder' |
Trade Support Loans (Consequential Amendments) Act 2014 (assent 17/07/2014)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl7
| Commenced | Action | Note |
| 18/07/2014 | Amend | Inserted definition of 'accumulated TSL debt' |
Infrastructure Australia Amendment Act 2014 (assent 17/07/2014)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl99
| Commenced | Action | Note |
| 1/09/2014 | Amend | Inserted definition of 'Infrastructure CEO' |
Tax Laws Amendment (Implementation of the FATCA Agreement) Act 2014 (assent 30/06/2014)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl1
| Commenced | Action | Note |
| 30/06/2014 | Insert | Inserted definition of 'FATCA Agreement' |
Tax Laws Amendment (2014 Measures No. 1) Act 2014 (assent 30/05/2014)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl11
| Commenced | Action | Note |
| 30/05/2014 | Amend | Amended definition of 'unrecouped FMD deduction' |
Tax Laws Amendment (2013 Measures No. 2) Act 2013 (assent 29/06/2013)
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl41
| Commenced | Action | Note |
| 29/06/2013 | Amend | Inserted definition of 'instalment month' |
3-Sch1-Cl42
| Commenced | Action | Note |
| 29/06/2013 | Amend | Inserted definition of 'monthly payer' |
3-Sch1-Cl43
| Commenced | Action | Note |
| 29/06/2013 | Amend | Inserted definition of 'MPR test day' |
3-Sch1-Cl44
| Commenced | Action | Note |
| 29/06/2013 | Amend | Amended definition of 'quarterly payer' |
3-Sch2-Cl35
| Commenced | Action | Note |
| 29/06/2013 | Amend | Inserted definition of 'designated infrastructure project' |
| 29/06/2013 | Amend | Inserted definition of 'infrastructure project capital expenditure' |
| 29/06/2013 | Amend | Inserted definition of 'infrastructure project designation rules' |
| 29/06/2013 | Amend | Inserted definition of designated infrastructure project entity' |
3-Sch2-Cl36
| Commenced | Action | Note |
| 29/06/2013 | Amend | Amended definition of 'ownership test period' |
3-Sch2-Cl37
| Commenced | Action | Note |
| 29/06/2013 | Amend | Inserted definition of 'provisionally designated infrastructure project' |
3-Sch2-Cl38
| Commenced | Action | Note |
| 29/06/2013 | Amend | Amended definition of 'definition of same business test period' |
3-Sch2-Cl39
| Commenced | Action | Note |
| 29/06/2013 | Amend | Amended definition of 'definition of tax loss' |
3-Sch2-Cl40
| Commenced | Action | Note |
| 29/06/2013 | Amend | Amended definition of 'definition of tax loss' |
3-Sch2-Cl41
| Commenced | Action | Note |
| 29/06/2013 | Amend | Amended defnition of 'test period' |
3-Sch2-Cl42
| Commenced | Action | Note |
| 29/06/2013 | Amend | Amended definition of 'definition of test time' |
3-Sch5-Cl7
| Commenced | Action | Note |
| 29/06/2013 | Amend | Inserted definition of 'periodic aggregate tax information' |
Tax Laws Amendment (2013 Measures No. 3) Act 2013 (assent 29/06/2013)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl44
| Commenced | Action | Note |
| 1/01/2014 | Amend | Amended definition of 'rcognised tax adviser' |
3-Sch1-Cl45
| Commenced | Action | Note |
| 1/01/2014 | Amend | Inserted definition of 'registered tax agent BAS agent or tax (financial) advise |
3-Sch1-Cl46
| Commenced | Action | Note |
| 1/01/2014 | Amend | Omitted definition of 'registered tax agent or BAS agent' |
Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013 (assent 29/06/2013)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl10
| Commenced | Action | Note |
| 29/06/2013 | Amend | Substituted definition of 'excess concessional contributions' |
3-Sch1-Cl11
| Commenced | Action | Note |
| 29/06/2013 | Amend | Substituted definition of notional taxed contributions' |
3-Sch1-Cl7
| Commenced | Action | Note |
| 29/06/2013 | Amend | Substituted definition of 'concessional contributions' |
3-Sch1-Cl74
| Commenced | Action | Note |
| 29/06/2013 | Amend | Omitted definition of 'excess concessional contributions tax' |
3-Sch1-Cl75
| Commenced | Action | Note |
| 29/06/2013 | Amend | Omitted definition of 'excess contributions tax' |
3-Sch1-Cl76
| Commenced | Action | Note |
| 29/06/2013 | Amend | Omitted definition of 'excess contributions tax assessment' |
3-Sch1-Cl77
| Commenced | Action | Note |
| 29/06/2013 | Amend | Inserted definition of 'excess non concessional contributions tax assessment' |
3-Sch1-Cl78
| Commenced | Action | Note |
| 29/06/2013 | Amend | Omitted definition of 'original excess contributions tax assessment day' |
3-Sch1-Cl79
| Commenced | Action | Note |
| 29/06/2013 | Amend | Inserted definition of 'original excess non concessional contributions tax assessment day' |
3-Sch1-Cl8
| Commenced | Action | Note |
| 29/06/2013 | Amend | Substituted definition of 'concessional contributions cap' |
3-Sch1-Cl9
| Commenced | Action | Note |
| 29/06/2013 | Amend | Substituted definition of 'defined benefit interest' |
Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 (assent 29/06/2013)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl36
| Commenced | Action | Note |
| 29/06/2013 | Amend | Inserted definition of 'area covered by an international tax sharing treaty' |
3-Sch2-Cl37
| Commenced | Action | Note |
| 29/06/2013 | Amend | Inserted definition of 'arm s length conditions' |
3-Sch2-Cl38
| Commenced | Action | Note |
| 29/06/2013 | Amend | Inserted definition of 'arm s length profit' |
3-Sch2-Cl39
| Commenced | Action | Note |
| 29/06/2013 | Amend | Inserted definition of 'international tax sharing treaty' |
3-Sch2-Cl40
| Commenced | Action | Note |
| 29/06/2013 | Amend | Inserted definition of 'PE' |
3-Sch2-Cl41
| Commenced | Action | Note |
| 29/06/2013 | Amend | Inserted definition of 'reasonably arguable threshold' |
3-Sch2-Cl42
| Commenced | Action | Note |
| 29/06/2013 | Amend | Inserted definition of 'residence article' |
3-Sch2-Cl43
| Commenced | Action | Note |
| 29/06/2013 | Amend | Substituted definition of 'transfer pricing benefit' |
Charities (Consequential Amendments and Transitional Provisions) Act 2013 (assent 28/06/2013)
Explanatory Memorandum - REPS
Addendum to the Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl36
| Commenced | Action | Note |
| 1/01/2014 | Amend | Amended definition of 'registered health promotion charity' |
3-Sch1-Cl37
| Commenced | Action | Note |
| 1/01/2014 | Amend | Amended definition of 'registered public benevolent institution' |
Superannuation Laws Amendment (MySuper Capital Gains Tax Relief and Other Measures) Act 2013 (assent 28/06/2013)
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl12
| Commenced | Action | Note |
| 28/06/2013 | Amend | Inserted definition of 'accrued default amount' |
3-Sch1-Cl24
| Commenced | Action | Note |
| 2/07/2013 | Repeal | Omit definition of 'accrued default amount' |
Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (assent 28/06/2013)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl12
| Commenced | Action | Note |
| 28/06/2013 | Amend | Inserted definition of 'direct SRWUIP payment' |
3-Sch3-Cl13
| Commenced | Action | Note |
| 28/06/2013 | Amend | Inserted definition of 'indirect SRWUIP payment' |
3-Sch3-Cl14
| Commenced | Action | Note |
| 28/06/2013 | Amend | Inserted definition of 'SRWUIP expenditure' |
3-Sch3-Cl15
| Commenced | Action | Note |
| 28/06/2013 | Amend | Inserted definition of 'SRWUIP payment' |
3-Sch3-Cl16
| Commenced | Action | Note |
| 28/06/2013 | Amend | Inserted definition of 'SRWUIP program' |
3-Sch3-Cl17
| Commenced | Action | Note |
| 28/06/2013 | Amend | Inserted definition of 'Water Secretary' |
3-Sch5-Cl3
| Commenced | Action | Note |
| 29/06/2013 | Amend | Inserted definition of 'income tax liability' |
3-Sch5-Cl4
| Commenced | Action | Note |
| 29/06/2013 | Amend | Inserted definition of 'interest membership interests' |
3-Sch5-Cl5
| Commenced | Action | Note |
| 29/06/2013 | Amend | Inserted definition of 'scheme for a disposition' |
3-Sch5-Cl9
| Commenced | Action | Note |
| 29/06/2013 | Amend | Inserted definition of 'tax offset refund' |
3-Sch6-Cl35
| Commenced | Action | Note |
| 29/06/2013 | Amend | Inserted definition of 'carry back' |
3-Sch6-Cl36
| Commenced | Action | Note |
| 29/06/2013 | Amend | Substituted definition of 'current year' |
3-Sch6-Cl37
| Commenced | Action | Note |
| 29/06/2013 | Amend | Inserted definition of 'loss carry back choice' |
3-Sch6-Cl38
| Commenced | Action | Note |
| 29/06/2013 | Amend | Inserted definition of 'loss carry back tax offset' |
3-Sch6-Cl39
| Commenced | Action | Note |
| 29/06/2013 | Amend | Inserted definition of 'loss carry back tax offset component' |
3-Sch6-Cl40
| Commenced | Action | Note |
| 29/06/2013 | Amend | Inserted definition of 'unutilised' |
3-Sch6-Cl41
| Commenced | Action | Note |
| 29/06/2013 | Amend | Substituted definition of 'utilise' |
3-Sch7-Cl2
| Commenced | Action | Note |
| 1/07/2012 | Amend | Inserted definition of 'petroleum resource rent tax law' |
3-Sch7-Cl210
| Commenced | Action | Note |
| 24/11/2011 | Amend | Omitted definition of 'natural resource first occurring' |
3-Sch7-Cl3
| Commenced | Action | Note |
| 1/07/2012 | Amend | Inserted definition of 'resource rent tax amount' |
3-Sch7-Cl4
| Commenced | Action | Note |
| 1/07/2012 | Amend | Inserted definition of 'resource rent tax provisions' |
Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 (assent 28/06/2013)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl11
| Commenced | Action | Note |
| 28/06/2013 | Amend | Inserted definition of 'documentary' |
3-Sch2-Cl3
| Commenced | Action | Note |
| 28/06/2013 | Amend | Inserted definition of 'Emergency Management Minister' |
3-Sch2-Cl9
| Commenced | Action | Note |
| 1/07/2017 | Amend | Omitted definition of 'Emergency Management Minister' |
3-Sch7-Cl9
| Commenced | Action | Note |
| 28/06/2013 | Amend | Inserted definition of 'adjusted taxable income for offsets' |
Tax Laws Amendment (2012 Measures No. 6) Act 2012 (assent 28/06/2013)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl22
| Commenced | Action | Note |
| 28/06/2013 | Amend | Omitted definition of 'Aboriginal' |
3-Sch1-Cl23
| Commenced | Action | Note |
| 28/06/2013 | Insert | Inserted definition of 'Indigenous land' |
3-Sch1-Cl5
| Commenced | Action | Note |
| 28/06/2013 | Amend | Inserted definition of 'Indigenous holding entity' |
3-Sch1-Cl6
| Commenced | Action | Note |
| 28/06/2013 | Amend | Inserted definition of 'IIndigenous person' |
3-Sch1-Cl7
| Commenced | Action | Note |
| 28/06/2013 | Amend | Inserted definition of 'native title' |
3-Sch1-Cl8
| Commenced | Action | Note |
| 28/06/2013 | Amend | Inserted definition of 'native title benefit' |
3-Sch3-Cl29
| Commenced | Action | Note |
| 28/06/2013 | Amend | Inserted definition of 'geothermal energy extraction' |
3-Sch3-Cl30
| Commenced | Action | Note |
| 28/06/2013 | Amend | Inserted definition of 'geothermal energy extraction right' |
3-Sch3-Cl31
| Commenced | Action | Note |
| 28/06/2013 | Amend | Inserted definition of 'geothermal energy resources' |
3-Sch3-Cl32
| Commenced | Action | Note |
| 28/06/2013 | Amend | Inserted definition of 'geothermal exploration information' |
3-Sch3-Cl33
| Commenced | Action | Note |
| 28/06/2013 | Amend | Inserted definition of 'geothermal exploration' |
Tax and Superannuation Laws Amendment (Increased Concessional Contributions Cap and Other Measures) Act 2013 (assent 28/06/2013)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl11
| Commenced | Action | Note |
| 28/06/2013 | Amend | Inserted definition of 'Division 293 tax law' |
| 28/06/2013 | Amend | Inserted definition of 'Division 293 tax' |
| 28/06/2013 | Amend | Inserted definition of 'assessed Division 293 tax' |
| 28/06/2013 | Amend | Inserted definition of 'debt account discharge liability' |
| 28/06/2013 | Amend | Inserted definition of 'deferral reversal' |
| 28/06/2013 | Amend | Inserted definition of 'deferred to a debt account' |
| 28/06/2013 | Amend | Inserted definition of 'defined benefit contributions' |
| 28/06/2013 | Amend | Inserted definition of 'defined benefit tax' |
| 28/06/2013 | Amend | Inserted definition of 'end benefit' |
| 28/06/2013 | Amend | Inserted definition of 'low tax contributions' |
| 28/06/2013 | Amend | Inserted definition of 'release entitlement' |
| 28/06/2013 | Amend | Inserted definition of 'taxable contributions' |
National Disability Insurance Scheme Legislation Amendment Act 2013 (assent 28/05/2013)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl8
| Commenced | Action | Note |
| 28/05/2013 | Amend | Inserted definition of 'NDIS amount' |
Tax Laws Amendment (Clean Building Managed Investment Trust) Act 2012 (assent 10/12/2012)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl1
| Commenced | Action | Note |
| 10/12/2012 | Amend | Inserted definition of 'clean building' |
3-Sch1-Cl2
| Commenced | Action | Note |
| 10/12/2012 | Amend | Inserted definition of 'clean building managed investment trust' |
Superannuation Legislation Amendment (New Zealand Arrangement) Act 2012 (assent 10/12/2012)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl3
| Commenced | Action | Note |
| 1/07/2013 | Amend | Inserted definition of 'Australian-sourced amount' |
3-Sch1-Cl4
| Commenced | Action | Note |
| 1/07/2013 | Amend | Inserted definition of 'KiwiSaver scheme' |
3-Sch1-Cl5
| Commenced | Action | Note |
| 1/07/2013 | Amend | Inserted definition of 'KiwiSaver scheme provider' |
3-Sch1-Cl6
| Commenced | Action | Note |
| 1/07/2013 | Amend | Inserted definition of 'New Zealand-sourced amount' |
3-Sch1-Cl7
| Commenced | Action | Note |
| 1/07/2013 | Amend | Inserted definition of 'returning New Zealand-sourced amount' |
3-Sch1-Cl8
| Commenced | Action | Note |
| 1/07/2013 | Amend | Amended definition of 'tax free component' |
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012 (assent 3/12/2012)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch2-Cl189
| Commenced | Action | Note |
| 3/12/2012 | Amend | Amended definition of 'eligible Division 166 company' |
3-Sch2-Cl19
| Commenced | Action | Note |
| 3/12/2012 | Amend | Inserted definition of 'ACNC type of entity' |
3-Sch2-Cl20
| Commenced | Action | Note |
| 3/12/2012 | Amend | Inserted definition of 'registered charity' |
3-Sch2-Cl21
| Commenced | Action | Note |
| 3/12/2012 | Amend | Inserted definition of 'registered health promotion charity' |
3-Sch2-Cl22
| Commenced | Action | Note |
| 3/12/2012 | Amend | Inserted definition of 'registered public benevolent institution' |
Statute Law Revision Act 2012 (assent 22/09/2012)
3-Sch7-Cl9
| Commenced | Action | Note |
| 22/09/2012 | Amend | Omitted definition of 'film licensed investment company' |
Tax Laws Amendment (Investment Manager Regime) Act 2012 (assent 13/09/2012)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl10
| Commenced | Action | Note |
| 13/09/2012 | Insert | Inserted definition of 'non-IMR net capital gain' |
3-Sch1-Cl11
| Commenced | Action | Note |
| 13/09/2012 | Insert | Inserted definition of 'non-IMR net income' |
3-Sch1-Cl12
| Commenced | Action | Note |
| 13/09/2012 | Insert | Inserted definition of 'non-IMR partnership loss' |
3-Sch1-Cl13
| Commenced | Action | Note |
| 13/09/2012 | Insert | Inserted definition of 'non-IMR partnership net income' |
3-Sch1-Cl14
| Commenced | Action | Note |
| 13/09/2012 | Insert | Inserted definition of 'pre-2012 IMR capital gain' |
3-Sch1-Cl15
| Commenced | Action | Note |
| 13/09/2012 | Insert | Inserted definition of 'pre-2012 IMR income' |
3-Sch1-Cl4
| Commenced | Action | Note |
| 13/09/2012 | Insert | Inserted definition of 'IMR capital gain' |
3-Sch1-Cl5
| Commenced | Action | Note |
| 13/09/2012 | Insert | Inserted definition of 'IMR capital loss' |
3-Sch1-Cl6
| Commenced | Action | Note |
| 13/09/2012 | Insert | Inserted definition of 'IMR deduction' |
3-Sch1-Cl7
| Commenced | Action | Note |
| 13/09/2012 | Insert | Inserted definition of 'IMR foreign fund' |
3-Sch1-Cl8
| Commenced | Action | Note |
| 13/09/2012 | Insert | Inserted definition of 'IMR income' |
3-Sch1-Cl9
| Commenced | Action | Note |
| 13/09/2012 | Insert | Inserted definition of 'non-IMR Division 6E net income' |
Tax Laws Amendment (Cross-Border Transfer Pricing) Act (No. 1) 2012 (assent 8/09/2012)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl10
| Commenced | Action | Note |
| 8/09/2012 | Amend | Inserted definition of 'international tax agreement' |
3-Sch1-Cl11
| Commenced | Action | Note |
| 8/09/2012 | Amend | Inserted definition of 'transfer pricing benefit' |
3-Sch1-Cl8
| Commenced | Action | Note |
| 8/09/2012 | Amend | Inserted definition of 'associated enterprises article' |
3-Sch1-Cl9
| Commenced | Action | Note |
| 8/09/2012 | Amend | Inserted definition of 'business profits article' |
Paid Parental Leave and Other Legislation Amendment (Dad and Partner Pay and Other Measures) Act 2012 (assent 22/07/2012)
3-Sch1-Cl107
| Commenced | Action | Note |
| 1/10/2012 | Amend | Inserted definition of 'dad and partner pay' |
Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012 (assent 27/06/2012)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch4-Cl10
| Commenced | Action | Note |
| 27/06/2012 | Amend | Substituted definition of 'reportable superannuation contributions' |
Tax Laws Amendment (2012 Measures No. 1) Act 2012 (assent 27/06/2012)
Revised Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch5-Cl3
| Commenced | Action | Note |
| 1/07/2012 | Amend | Amended definition of 'index number' |
Tax Laws Amendment (2012 Measures No. 3) Act 2012 (assent 21/06/2012)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl6
| Commenced | Action | Note |
| 21/06/2012 | Amend | Inserted definition of 'Seasonal Labour Mobility Program withholding tax' |
Tax Laws Amendment (Shipping Reform) Act 2012 (assent 21/06/2012)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl10
| Commenced | Action | Note |
| 21/06/2012 | Amend | Inserted definition of 'shipping passenger' |
3-Sch1-Cl5
| Commenced | Action | Note |
| 21/06/2012 | Amend | Inserted definition of 'core shipping activities' |
3-Sch1-Cl6
| Commenced | Action | Note |
| 21/06/2012 | Amend | Inserted definition of 'incidental shipping activities' |
3-Sch1-Cl7
| Commenced | Action | Note |
| 21/06/2012 | Amend | Inserted definition of 'shipping activities' |
3-Sch1-Cl8
| Commenced | Action | Note |
| 21/06/2012 | Amend | Inserted definition of 'shipping cargo' |
3-Sch1-Cl9
| Commenced | Action | Note |
| 21/06/2012 | Amend | Inserted definition of 'shipping exempt income certificate' |
3-Sch2-Cl7
| Commenced | Action | Note |
| 21/06/2012 | Amend | Amended definition of 'effective life' |
3-Sch2-Cl8
| Commenced | Action | Note |
| 21/06/2012 | Amend | Substituted definition of remaining effective life' |
Indirect Tax Laws Amendment (Assessment) Act 2012 (assent 15/04/2012)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl18
| Commenced | Action | Note |
| 1/07/2012 | Amend | Inserted definition of 'assessable amount' |
3-Sch1-Cl19
| Commenced | Action | Note |
| 1/07/2012 | Amend | Inserted definition of 'assessed GST' |
3-Sch1-Cl20
| Commenced | Action | Note |
| 1/07/2012 | Amend | Inserted definition of 'assessed net amount' |
3-Sch1-Cl21
| Commenced | Action | Note |
| 1/07/2012 | Amend | Inserted definition of 'assessed net fuel amount' |
3-Sch1-Cl22
| Commenced | Action | Note |
| 1/07/2012 | Amend | Substitute definition 'assessment' |
3-Sch1-Cl23
| Commenced | Action | Note |
| 1/07/2012 | Amend | Inserted definition of 'customs dealings' |
3-Sch1-Cl24
| Commenced | Action | Note |
| 1/07/2012 | Amend | Inserted definition of 'fuel tax return' |
3-Sch1-Cl25
| Commenced | Action | Note |
| 1/07/2012 | Amend | Inserted definition of 'import declaration' |
3-Sch1-Cl254
| Commenced | Action | Note |
| 1/01/2017 | Repeal | Omitted definition of 'reviewable indirect tax decision' |
3-Sch1-Cl26
| Commenced | Action | Note |
| 1/07/2012 | Amend | Inserted definition of 'import declaration advice' |
3-Sch1-Cl27
| Commenced | Action | Note |
| 1/07/2012 | Amend | Inserted definition of 'period of review' |
3-Sch1-Cl28
| Commenced | Action | Note |
| 1/07/2012 | Amend | Inserted definition of 'self-assessed clearance declaration advice' |
3-Sch4-Cl17
| Commenced | Action | Note |
| 15/04/2012 | Amend | Inserted definition of 'Deputy Second Commissioner' |
3-Sch4-Cl18
| Commenced | Action | Note |
| 15/04/2012 | Amend | Inserted definition of 'Second Commissioner' |
Customs Amendment (Reducing Business Compliance Burden) Act 2012 (assent 15/04/2012)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl13
| Commenced | Action | Note |
| 15/04/2012 | Amend | Inserted definition of excise-equivalent goods' |
3-Sch1-Cl14
| Commenced | Action | Note |
| 15/04/2012 | Amend | Inserted definition of 'like customable goods' |
Fairer Private Health Insurance Incentives Act 2012 (assent 4/04/2012)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl6
| Commenced | Action | Note |
| 1/07/2012 | Amend | Inserted definition of 'complying health insurance policy' |
3-Sch1-Cl7
| Commenced | Action | Note |
| 1/07/2012 | Amend | Omitted definition of 'incentive amount' |
3-Sch1-Cl8
| Commenced | Action | Note |
| 1/07/2012 | Amend | Inserted definition of 'PHIIB' |
3-Sch1-Cl9
| Commenced | Action | Note |
| 1/07/2012 | Amend | Inserted definition of 'share of the PHII benefit' |
Tax Laws Amendment (Stronger Fairer Simpler and Other Measures) Act 2012 (assent 29/03/2012)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl5
| Commenced | Action | Note |
| 29/03/2012 | Amend | Omitted definition of 'net small business income' |
3-Sch1-Cl6
| Commenced | Action | Note |
| 29/03/2012 | Amend | Omitted definition of 'net small business entity turnover' |
3-Sch2-Cl63
| Commenced | Action | Note |
| 29/03/2012 | Amend | Amended definition of 'closing pool balance' |
3-Sch2-Cl64
| Commenced | Action | Note |
| 29/03/2012 | Amend | Amended definition of 'long life small business pool' |
Petroleum Resource Rent Tax Assessment Amendment Act 2012 (assent 29/03/2012)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch6-Cl8
| Commenced | Action | Note |
| 1/07/2012 | Amend | Amended definition of 'petroleum resource rent tax' |
Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012 (assent 29/03/2012)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl11
| Commenced | Action | Note |
| 1/07/2012 | Amend | Inserted definition of 'assessable amount' |
3-Sch2-Cl12
| Commenced | Action | Note |
| 1/07/2012 | Amend | Substituted definition of 'assessment' |
3-Sch2-Cl13
| Commenced | Action | Note |
| 1/07/2012 | Amend | Inserted definition of 'Deputy Commissioner' |
3-Sch2-Cl14
| Commenced | Action | Note |
| 1/07/2012 | Amend | Inserted definition of 'original assessment' |
3-Sch2-Cl15
| Commenced | Action | Note |
| 1/07/2012 | Amend | Inserted definition of 'period of review' |
3-Sch2-Cl16
| Commenced | Action | Note |
| 1/07/2012 | Amend | Inserted definition of 'Second Commissioner' |
3-Sch3-Cl91
| Commenced | Action | Note |
| 1/07/2012 | Amend | Amended definition of 'hold' |
Tax Laws Amendment (2011 Measures No. 9) Act 2012 (assent 21/03/2012)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch6-Cl169
| Commenced | Action | Note |
| 21/03/2012 | Amend | Substitute definition 'exploration or prospecting' |
3-Sch6-Cl170
| Commenced | Action | Note |
| 21/03/2012 | Amend | Amended definition of 'housing and welfare' |
3-Sch6-Cl171
| Commenced | Action | Note |
| 21/03/2012 | Amend | Substituted definition of 'minerals' |
3-Sch6-Cl172
| Commenced | Action | Note |
| 21/03/2012 | Amend | Amended definition of 'mining operations' |
3-Sch6-Cl173
| Commenced | Action | Note |
| 21/03/2012 | Amend | Amended definition of 'mining quarrying or prospecting information' |
3-Sch6-Cl174
| Commenced | Action | Note |
| 21/03/2012 | Amend | Amended definition of 'mining quarrying or prospecting right' |
3-Sch6-Cl175
| Commenced | Action | Note |
| 21/03/2012 | Amend | Substituted definition of 'natural resource' |
3-Sch6-Cl176
| Commenced | Action | Note |
| 21/03/2012 | Amend | Substituted definition of 'petroleum' |
3-Sch6-Cl177
| Commenced | Action | Note |
| 21/03/2012 | Amend | Inserted definition of 'BAS amount' |
3-Sch6-Cl178
| Commenced | Action | Note |
| 21/03/2012 | Amend | Omitted definition of 'BAS amounts' |
3-Sch6-Cl237
| Commenced | Action | Note |
| 21/03/2012 | Amend | Amended definition of 'income tax law' |
3-Sch6-Cl238
| Commenced | Action | Note |
| 21/03/2012 | Amend | Inserted definition of ''Medicare levy' |
3-Sch6-Cl239
| Commenced | Action | Note |
| 21/03/2012 | Amend | Inserted definition of ''Medicare levy (fringe) benefits surcharge' |
3-Sch6-Cl240
| Commenced | Action | Note |
| 21/03/2012 | Amend | Substituted definition of 'Medicare levy surcharge' |
3-Sch6-Cl58
| Commenced | Action | Note |
| 21/03/2012 | Amend | Amended definition of 'apportionable deductions' |
3-Sch6-Cl59
| Commenced | Action | Note |
| 21/03/2012 | Amend | Amended definition of 'consideration receivable' |
3-Sch6-Cl6
| Commenced | Action | Note |
| 21/03/2012 | Amend | Amended definition of 'non-arm s length limited recourse debt' |
3-Sch6-Cl74
| Commenced | Action | Note |
| 21/03/2012 | Amend | Amended definition of 'annual tax period election |
3-Sch6-Cl75
| Commenced | Action | Note |
| 21/03/2012 | Amend | Amended definition of 'fund-raising event' |
3-Sch6-Cl76
| Commenced | Action | Note |
| 21/03/2012 | Amend | Amended definition of 'precious metal' |
3-Sch6-Cl77
| Commenced | Action | Note |
| 21/03/2012 | Amend | Amended definition of 'pre-school course' |
3-Sch6-Cl78
| Commenced | Action | Note |
| 21/03/2012 | Amend | Amended definition of 'primary course' |
3-Sch6-Cl79
| Commenced | Action | Note |
| 21/03/2012 | Amend | Amended definition of 'residential premises' |
3-Sch6-Cl80
| Commenced | Action | Note |
| 21/03/2012 | Amend | Amended definition of 'retirement village' |
3-Sch6-Cl81
| Commenced | Action | Note |
| 21/03/2012 | Amend | Amended definition of ' secondary course' |
3-Sch6-Cl82
| Commenced | Action | Note |
| 21/03/2012 | Amend | Amended definition of 'tertiary course' |
3-Sch6-Cl83
| Commenced | Action | Note |
| 21/03/2012 | Amend | Amended definition of 'untaxed Commonwealth entity' |
Clean Energy (Consequential Amendments) Act 2011 (assent 18/11/2011)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl54
| Commenced | Action | Note |
| 2/4/2012 | Amend | Inserted definition 'actual cost method' |
3-Sch2-Cl55
| Commenced | Action | Note |
| 2/4/2012 | Amend | Inserted definition 'Australian carbon credit unit' |
3-Sch2-Cl56
| Commenced | Action | Note |
| 2/4/2012 | Amend | Inserted definition 'carbon unit' |
3-Sch2-Cl57
| Commenced | Action | Note |
| 2/4/2012 | Amend | Amended definition of 'cost' |
3-Sch2-Cl58
| Commenced | Action | Note |
| 2/4/2012 | Amend | Amended definition of 'cost' |
3-Sch2-Cl59
| Commenced | Action | Note |
| 2/4/2012 | Amend | Inserted definition of 'eligible no-till seeder' |
3-Sch2-Cl60
| Commenced | Action | Note |
| 2/4/2012 | Amend | Inserted definition of 'FIFO cost method' |
3-Sch2-Cl61
| Commenced | Action | Note |
| 2/4/2012 | Amend | Inserted definition of 'free carbon unit' |
3-Sch2-Cl62
| Commenced | Action | Note |
| 2/4/2012 | Amend | Amended definition of 'hold' |
3-Sch2-Cl63
| Commenced | Action | Note |
| 2/4/2012 | Amend | Inserted definition of 'international emissions unit' |
3-Sch2-Cl64
| Commenced | Action | Note |
| 2/4/2012 | Amend | Inserted definition of 'Kyoto unit' |
3-Sch2-Cl65
| Commenced | Action | Note |
| 2/4/2012 | Amend | Inserted definition of 'market value method' |
3-Sch2-Cl66
| Commenced | Action | Note |
| 2/4/2012 | Amend | Inserted definition of 'prescribed international unit' |
3-Sch2-Cl67
| Commenced | Action | Note |
| 2/4/2012 | Amend | Inserted definition of 'registered emissions unit' |
3-Sch2-Cl68
| Commenced | Action | Note |
| 2/4/2012 | Amend | Amended definition of 'trading stock' |
3-Sch2-Cl69
| Commenced | Action | Note |
| 2/4/2012 | Amend | Amended definition of 'value' |
3-Sch2-Cl70
| Commenced | Action | Note |
| 2/4/2012 | Amend | Amended definition of 'value' |
3-Sch2-Cl71
| Commenced | Action | Note |
| 2/4/2012 | Amend | Inserted definition of 'vintage year' |
Australian National Registry of Emissions Units Act 2011 (assent 15/09/2011)
3-Sch1-Cl11
| Commenced | Action | Note |
| 29/06/2012 | Amend | Inserted definition of 'PAYG withholding non-compliance tax' |
3-Sch3-Cl11
| Commenced | Action | Note |
| 29/06/2012 | Amend | Inserted definition of 'asset forming part of goodwill' |
3-Sch3-Cl12
| Commenced | Action | Note |
| 29/06/2012 | Amend | Inserted definition of 'non-deductible right to future income' |
3-Sch3-Cl13
| Commenced | Action | Note |
| 29/06/2012 | Amend | Inserted definition of 'right to future income' |
3-Sch3-Cl14
| Commenced | Action | Note |
| 29/06/2012 | Amend | Inserted definition of 'unbilled income asset' |
3-Sch3-Cl25
| Commenced | Action | Note |
| 29/06/2012 | Amend | Omitted definition of 'unbilled income asset' |
3-Sch3-Cl45
| Commenced | Action | Note |
| 29/06/2012 | Amend | Omitted definition of 'assets forming part of goodwill' |
3-Sch3-Cl46
| Commenced | Action | Note |
| 29/06/2012 | Amend | Omitted definition of 'non-deductible right to future income' |
3-Sch3-Cl47
| Commenced | Action | Note |
| 29/06/2012 | Amend | Omitted definition of 'unexpended tax cost setting amount' |
3-Sch3-Cl48
| Commenced | Action | Note |
| 29/06/2012 | Amend | Inserted definition of 'WIP amount asset' |
Tax Laws Amendment (Research and Development) Act 2011 (assent 8/08/2011)
Explanatory Memorandum - REPS
Correction to the Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl10
| Commenced | Action | Note |
| 8/09/2011 | Amend | Inserted definition of 'supporting R & D activities' |
3-Sch1-Cl2
| Commenced | Action | Note |
| 8/09/2011 | Amend | Inserted definition of 'core R & D activities' |
3-Sch1-Cl3
| Commenced | Action | Note |
| 8/09/2011 | Amend | Inserted definition of 'CRC program' |
3-Sch1-Cl4
| Commenced | Action | Note |
| 8/09/2011 | Amend | Inserted definition of 'feedstock revenue' |
3-Sch1-Cl5
| Commenced | Action | Note |
| 8/09/2011 | Amend | Inserted definition of 'partner s proportion' |
3-Sch1-Cl6
| Commenced | Action | Note |
| 8/09/2011 | Amend | Inserted definition of 'R & D activities' |
3-Sch1-Cl7
| Commenced | Action | Note |
| 8/09/2011 | Amend | Inserted definition of 'R & D entity' |
3-Sch1-Cl8
| Commenced | Action | Note |
| 8/09/2011 | Amend | Inserted definition of 'R & D partnership' |
3-Sch1-Cl9
| Commenced | Action | Note |
| 8/09/2011 | Amend | Omitted definition 'research and development activities' |
3-Sch3-Cl106
| Commenced | Action | Note |
| 8/09/2011 | Amend | Amended definition of 'capital allowances' |
3-Sch3-Cl107
| Commenced | Action | Note |
| 8/09/2011 | Amend | Amended definition of 'capital allowances' |
Tax Laws Amendment (2011 Measures No. 5) Act 2011 (assent 29/06/2011)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl25
| Commenced | Action | Note |
| 29/06/2011 | Amend | Inserted definition of 'Division 6 percentage' |
3-Sch2-Cl26
| Commenced | Action | Note |
| 29/06/2011 | Amend | Amended definition of 'share' |
3-Sch2-Cl27
| Commenced | Action | Note |
| 29/06/2011 | Amend | Inserted definition of 'specifically entitled' |
3-Sch3-Cl14
| Commenced | Action | Note |
| 29/06/2011 | Amend | Amended definition of 'member' |
3-Sch3-Cl15
| Commenced | Action | Note |
| 29/06/2011 | Amend | Inserted definition of 'NRAS approved participant' |
3-Sch3-Cl16
| Commenced | Action | Note |
| 29/06/2011 | Amend | Inserted definition of 'NRAS certificate' |
3-Sch3-Cl17
| Commenced | Action | Note |
| 29/06/2011 | Amend | Inserted definition of 'NRAS consortium' |
3-Sch3-Cl18
| Commenced | Action | Note |
| 29/06/2011 | Amend | Inserted definition of 'NRAS dwelling' |
3-Sch3-Cl19
| Commenced | Action | Note |
| 29/06/2011 | Amend | Amended definition of 'NRAS rent' |
Tax Laws Amendment (2010 Measures No. 5) Act 2010 (assent 29/06/2011)
3-Sch3-Cl7
| Commenced | Action | Note |
| 29/06/2011 | Amend | Inserted definition of 'adjacent land' |
3-Sch3-Cl8
| Commenced | Action | Note |
| 29/06/2011 | Amend | Inserted definition of 'adjacent structure' |
3-Sch3-Cl9
| Commenced | Action | Note |
| 29/06/2011 | Amend | Inserted definition of maximum exempt land' |
3-Sch4-Cl4
| Commenced | Action | Note |
| 29/06/2011 | Amend | Inserted definition of 'disability superannuation benefit' |
3-Sch4-Cl5
| Commenced | Action | Note |
| 29/06/2011 | Amend | Inserted definition of 'disability superannuation benefit' |
Tax Laws Amendment (2011 Measures No. 2) Act 2011 (assent 27/06/2011)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch5-Cl141
| Commenced | Action | Note |
| 27/06/2011 | Amend | Inserted definition of 'control a non-fixed trust' |
3-Sch5-Cl142
| Commenced | Action | Note |
| 27/06/2011 | Amend | Inserted definition of 'excepted trust' |
3-Sch5-Cl143
| Commenced | Action | Note |
| 27/06/2011 | Amend | Inserted definition of 'fixed entitlement' |
3-Sch5-Cl145
| Commenced | Action | Note |
| 27/06/2011 | Amend | Substitute definition 'more than a 50% stake' |
3-Sch5-Cl159
| Commenced | Action | Note |
| 27/06/2011 | Amend | Omitted definition of 'land transport facilities borrowings agreement' |
3-Sch5-Cl160
| Commenced | Action | Note |
| 27/06/2011 | Amend | Omitted definition of 'land transport facility' |
3-Sch5-Cl161
| Commenced | Action | Note |
| 27/06/2011 | Amend | Omitted definition of 'LTF interest' |
3-Sch5-Cl162
| Commenced | Action | Note |
| 27/06/2011 | Amend | Omitted definition of 'related facility' |
3-Sch5-Cl18
| Commenced | Action | Note |
| 28/06/2011 | Amend | Inserted definition of 'Employment Department' |
3-Sch5-Cl19
| Commenced | Action | Note |
| 28/06/2011 | Amend | Inserted definition 'Employment Minister' |
3-Sch5-Cl20
| Commenced | Action | Note |
| 28/06/2011 | Amend | Inserted definition 'Employment Secretary' |
3-Sch5-Cl394
| Commenced | Action | Note |
| 27/06/2011 | Amend | Amended definition of 'family trust' |
3-Sch5-Cl395
| Commenced | Action | Note |
| 27/06/2011 | Amend | Amended definition of 'tax loss' |
3-Sch5-Cl400
| Commenced | Action | Note |
| 27/06/2011 | Amend | Inserted definition of 'Excise Acts' |
Tax Laws Amendment (2011 Measures No. 1) Act 2011 (assent 25/05/2011)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl35
| Commenced | Action | Note |
| 26/05/2011 | Amend | Inserted definition of 'FHSA mortgage payment' |
Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010 (assent 16/12/2010)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
Sch2-Cl39
| Commenced | Action | Note |
| 17/12/2010 | Amend | Inserted definition of 'authorised ASIO officer' |
Sch2-Cl40
| Commenced | Action | Note |
| 17/12/2010 | Amend | Inserted definition of 'authorised law enforcement agency officer' |
Sch2-Cl41
| Commenced | Action | Note |
| 17/12/2010 | Amend | Inserted definition of 'law enforcement agency' |
Sch2-Cl42
| Commenced | Action | Note |
| 17/12/2010 | Amend | Inserted definition of 'proceeds of crime order' |
Sch2-Cl43
| Commenced | Action | Note |
| 17/12/2010 | Amend | Inserted definition of 'Project Wickenby officer' |
Sch2-Cl44
| Commenced | Action | Note |
| 17/12/2010 | Amend | Inserted definition of 'Project Wickenby taskforce agency' |
Sch2-Cl45
| Commenced | Action | Note |
| 17/12/2010 | Amend | Inserted definition of 'Project Wickenby taskforce supporting agency' |
Sch2-Cl46
| Commenced | Action | Note |
| 17/12/2010 | Amend | Inserted definition of 'protected information' |
Sch2-Cl47
| Commenced | Action | Note |
| 17/12/2010 | Amend | Inserted definition of 'purposes of the Project Wickenby taskforce' |
Sch2-Cl48
| Commenced | Action | Note |
| 17/12/2010 | Amend | Inserted definition of 'serious offence' |
Sch2-Cl49
| Commenced | Action | Note |
| 17/12/2010 | Amend | Inserted definition of 'taskforce officer' |
Sch2-Cl50
| Commenced | Action | Note |
| 17/12/2010 | Amend | Amended definition 'taxation law' |
Sch2-Cl51
| Commenced | Action | Note |
| 17/12/2010 | Amend | Inserted defintion of 'taxation officer' |
Sch3-Cl10
| Commenced | Action | Note |
| 17/12/2010 | Amend | Inserted definition of 'Health Department' |
Sch3-Cl11
| Commenced | Action | Note |
| 17/12/2010 | Amend | Inserted definition of 'Health Minister' |
Sch3-Cl12
| Commenced | Action | Note |
| 17/12/2010 | Amend | Inserted definition of 'Health Secretary' |
Sch3-Cl13
| Commenced | Action | Note |
| 17/12/2010 | Amend | Inserted definition of 'Immigration Department' |
Sch3-Cl14
| Commenced | Action | Note |
| 17/12/2010 | Amend | Inserted definition of 'Immigration Minister' |
Sch3-Cl15
| Commenced | Action | Note |
| 17/12/2010 | Amend | Inserted definition of 'Immigration Secretary' |
Sch3-Cl7
| Commenced | Action | Note |
| 17/12/2010 | Amend | Inserted definition of 'Defence Department' |
Sch3-Cl8
| Commenced | Action | Note |
| 17/12/2010 | Amend | Inserted definition of 'Defence Secretary' |
Sch3-Cl9
| Commenced | Action | Note |
| 17/12/2010 | Amend | Inserted definition of 'Education Secretary' |
Tax Laws Amendment (2010 Measures No. 4) Act 2010 (assent 7/12/2010)
Explanatory Memorandum - REPS
Corrections to the Explanatory Memorandum - REPS
Second Reading Speech - REPS
Sch2-Cl7
| Commenced | Action | Note |
| 7/12/2010 | Amend | Inserted definition of 'water entitlement' |
Sch3-Cl129
| Commenced | Action | Note |
| 26/03/2010 | Amend | Inserted definition of 'auditing principles' |
Sch3-Cl130
| Commenced | Action | Note |
| 26/03/2010 | Amend | Amended definition of 'special accrual amount' |
Sch3-Cl131
| Commenced | Action | Note |
| 1/07/2010 | Amend | Amended definition of 'special accrual amount' |
Superannuation Legislation Amendment Act 2010 (assent 16/11/2010)
3-Sch4-Cl17
| Commenced | Action | Note |
| 17/11/2010 | Amend | Inserted definition of 'successor fund' |
Tax Laws Amendment (Foreign Source Income Deferral) Act (No. 1) 2010 (assent 14/07/2010)
3-Sch1-Cl81
| Commenced | Action | Note |
| 14/07/2010 | Amend | Substituted definition of 'approved stock exchange' |
3-Sch1-Cl82
| Commenced | Action | Note |
| 14/07/2010 | Amend | Substituted definition of 'attribution percentage' |
3-Sch1-Cl83
| Commenced | Action | Note |
| 14/07/2010 | Amend | Omitted definition of 'FIF' |
3-Sch1-Cl84
| Commenced | Action | Note |
| 14/07/2010 | Amend | Omitted definition of 'FLP' |
3-Sch1-Cl85
| Commenced | Action | Note |
| 14/07/2010 | Amend | Omitted definition of 'foreign investment fund' |
3-Sch1-Cl86
| Commenced | Action | Note |
| 14/07/2010 | Amend | Omitted definition of 'notional accounting period' |
Paid Parental Leave (Consequential Amendments) Act 2010 (assent 14/07/2010)
Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl53
| Commenced | Action | Note |
| 1/10/2010 | Amend | Inserted definition of 'parental leave pay' |
Tax Laws Amendment (2010 Measures No. 3) Act 2010 (assent 29/06/2010)
Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch2-Cl8
| Commenced | Action | Note |
| 29/06/2010 | Amend | Inserted definition of 'VBIF' |
3-Sch4-Cl6
| Commenced | Action | Note |
| 29/06/2010 | Insert | Inserted definition of 'principal beneficiary' |
3-Sch4-Cl7
| Commenced | Action | Note |
| 29/06/2010 | Insert | Inserted definition of 'special disability trust' |
3-Sch5-Cl3
| Commenced | Action | Note |
| 29/06/2010 | Amend | Inserted definition of 'MIT participation interest' |
Tax Laws Amendment (Transfer of Provisions) Act 2010 (assent 29/06/2010)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl4
| Commenced | Action | Note |
| 1/07/2010 | Amend | Inserted definition of 'self-assessment entity' |
3-Sch1-Cl5
| Commenced | Action | Note |
| 1/07/2010 | Amend | Inserted definition of 'statutory demand' |
3-Sch2-Cl3
| Commenced | Action | Note |
| 1/07/2010 | Amend | Inserted definition of 'forgive' |
3-Sch2-Cl4
| Commenced | Action | Note |
| 1/07/2010 | Amend | Inserted definition of 'forgiveness income year' |
3-Sch2-Cl5
| Commenced | Action | Note |
| 1/07/2010 | Amend | Inserted definition of 'gross forgiven amount' |
3-Sch2-Cl6
| Commenced | Action | Note |
| 1/07/2010 | Amend | Inserted definition of 'moneylending debt' |
3-Sch2-Cl7
| Commenced | Action | Note |
| 1/07/2010 | Amend | Inserted definition of 'net forgiven amount |
3-Sch2-Cl8
| Commenced | Action | Note |
| 1/07/2010 | Amend | Inserted definition of 'total net forgiven amount' |
3-Sch3-Cl47
| Commenced | Action | Note |
| 1/07/2010 | Amend | Amended definition of 'depreciating asset lease' |
3-Sch3-Cl48
| Commenced | Action | Note |
| 1/07/2010 | Amend | Omitted definition of 'finance charge' |
3-Sch3-Cl49
| Commenced | Action | Note |
| 1/07/2010 | Amend | Amended definition of 'in-house software' |
3-Sch3-Cl50
| Commenced | Action | Note |
| 1/07/2010 | Amend | Amended definition of 'IRU' |
3-Sch3-Cl51
| Commenced | Action | Note |
| 1/07/2010 | Amend | Inserted definition of 'luxury car lease payment' |
3-Sch3-Cl52
| Commenced | Action | Note |
| 1/07/2010 | Amend | Inserted definition of 'luxury car lease payment period' |
3-Sch3-Cl53
| Commenced | Action | Note |
| 1/07/2010 | Amend | Substituted definition of 'luxury car' |
3-Sch3-Cl54
| Commenced | Action | Note |
| 1/07/2010 | Amend | Omitted definition of 'notional loan' |
3-Sch3-Cl55
| Commenced | Action | Note |
| 1/07/2010 | Amend | Omitted definition of 'notional loan principal' |
3-Sch3-Cl56
| Commenced | Action | Note |
| 1/07/2010 | Amend | Substituted definition of 'special accrual amount' |
3-Sch3-Cl57
| Commenced | Action | Note |
| 1/07/2010 | Amend | Inserted definition of 'subject to foreign tax' |
3-Sch3-Cl58
| Commenced | Action | Note |
| 1/07/2010 | Amend | Omitted definition of 'subject to tax' |
3-Sch3-Cl59
| Commenced | Action | Note |
| 1/07/2010 | Amend | Substituted definition of 'termination amount' |
3-Sch4-Cl3
| Commenced | Action | Note |
| 1/07/2010 | Amend | Substituted definition of 'farm management deposit' |
3-Sch4-Cl4
| Commenced | Action | Note |
| 1/07/2010 | Amend | Inserted definition of 'FMD provider' |
3-Sch4-Cl5
| Commenced | Action | Note |
| 1/07/2010 | Amend | Inserted definition of 'owner' |
3-Sch4-Cl6
| Commenced | Action | Note |
| 1/07/2010 | Amend | Inserted definition of 'unrecouped FMD deduction' |
3-Sch5-Cl10
| Commenced | Action | Note |
| 1/07/2010 | Amend | Substituted definition of 'contract of reinsurance' |
Tax Laws Amendment (2010 Measures No. 2) Act 2010 (assent 28/06/2010)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch2-Cl26
| Commenced | Action | Note |
| 1/07/2010 | Amend | Amended definition of 'quote' |
| 1/07/2010 | Amend | Substituted definition of 'quoted' |
3-Sch3-Cl3
| Commenced | Action | Note |
| 28/06/2010 | Amend | Inserted definition of 'HECS-HELP benefit' |
Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 (assent 28/06/2010)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl10
| Commenced | Action | Note |
| 1/07/2010 | Amend | Omitted definition of 'indirect tax ruling' |
3-Sch2-Cl11
| Commenced | Action | Note |
| 1/07/2010 | Amend | Omitted definition of 'private indirect tax ruling' |
3-Sch2-Cl12
| Commenced | Action | Note |
| 1/07/2010 | Amend | Omitted definition of 'public indirect tax ruling' |
3-Sch2-Cl7
| Commenced | Action | Note |
| 1/07/2010 | Amend | Inserted definition of 'excise duty' |
3-Sch2-Cl8
| Commenced | Action | Note |
| 1/07/2010 | Amend | Inserted definition of 'excise law' |
3-Sch2-Cl9
| Commenced | Action | Note |
| 1/07/2010 | Amend | Inserted definition of 'indirect tax or excsie ruling' |
Tax Laws Amendment (2010 Measures No. 1) Act 2010 (assent 3/06/2010)
Explanatory Memorandum - REPS
Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch3-Cl7
| Commenced | Action | Note |
| 3/06/2010 | Amend | Amended definition of 'instalment income' |
3-Sch5-Cl111
| Commenced | Action | Note |
| 3/06/2010 | Amend | Inserted definition of 'accounting principles' |
3-Sch5-Cl112
| Commenced | Action | Note |
| 3/06/2010 | Amend | Inserted definition of 'accounting principles for tax cost setting' |
3-Sch5-Cl122
| Commenced | Action | Note |
| 3/06/2010 | Amend | Amended definition of 'cash management trust' |
3-Sch5-Cl16
| Commenced | Action | Note |
| 3/06/2010 | Amend | Amended definition of 'member' |
3-Sch5-Cl219
| Commenced | Action | Note |
| 3/06/2010 | Amend | Inserted definition of 'non-membership equity interest' |
3-Sch5-Cl33
| Commenced | Action | Note |
| 3/06/2010 | Amend | Inserted definition of 'pre-CGT proportion' |
3-Sch5-Cl5
| Commenced | Action | Note |
| 3/06/2010 | Amend | Inserted definition of 'unexpected tax cost setting amount' |
3-Sch5-Cl50
| Commenced | Action | Note |
| 3/06/2010 | Amend | Inserted definition of 'deferred roll-over gain' |
3-Sch5-Cl51
| Commenced | Action | Note |
| 3/06/2010 | Amend | Inserted definition of 'deferred roll-over loss' |
3-Sch5-Cl52
| Commenced | Action | Note |
| 3/06/2010 | Amend | Inserted definition of 'spread entity' |
3-Sch5-Cl53
| Commenced | Action | Note |
| 3/06/2010 | Amend | Inserted definition of 'stick entity' |
3-Sch5-Cl71
| Commenced | Action | Note |
| 3/06/2010 | Amend | Omitted definition of 'over-depreciated' |
3-Sch5-Cl72
| Commenced | Action | Note |
| 3/06/2010 | Amend | Omitted definition of 'over-depreciation' |
3-Sch6-Cl150
| Commenced | Action | Note |
| 3/06/2010 | Amend | Inserted definition of 'common stake' |
3-Sch6-Cl151
| Commenced | Action | Note |
| 3/06/2010 | Amend | Inserted definition of 'common stakeholder' |
3-Sch6-Cl152
| Commenced | Action | Note |
| 3/06/2010 | Amend | Substituted definition of 'quote' |
3-Sch6-Cl153
| Commenced | Action | Note |
| 3/06/2010 | Amend | Omitted definition of 'quoted' |
3-Sch6-Cl154
| Commenced | Action | Note |
| 3/06/2010 | Amend | Inserted definition of 'significant stake' |
3-Sch6-Cl155
| Commenced | Action | Note |
| 3/06/2010 | Amend | Inserted definition of 'significant stakeholder' |
Tax Laws Amendment (2009 GST Administration Measures) Act 2010 (assent 24/03/2010)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl14
| Commenced | Action | Note |
| 24/03/2010 | Amend | Inserted definition of 'tax invoice' |
Tax Laws Amendment (2009 Measures No. 6) Act 2010 (assent 24/03/2010)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl10
| Commenced | Action | Note |
| 24/03/2010 | Amend | Amended definition of 'class' |
Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 (assent 14/12/2009)
Explanatory Memorandum - REPS
Addendum to the Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl67
| Commenced | Action | Note |
| 14/12/2009 | Amend | Omitted definition of 'cessation time' |
3-Sch1-Cl68
| Commenced | Action | Note |
| 14/12/2009 | Amend | Substituted definition of 'employee share scheme' |
3-Sch1-Cl69
| Commenced | Action | Note |
| 14/12/2009 | Amend | Substituted definition of 'employee share trust' |
3-Sch1-Cl70
| Commenced | Action | Note |
| 14/12/2009 | Amend | Inserted definition of 'ESS deferred taxing point' |
3-Sch1-Cl71
| Commenced | Action | Note |
| 14/12/2009 | Amend | Inserted definition of 'ESS interest' |
3-Sch1-Cl72
| Commenced | Action | Note |
| 14/12/2009 | Amend | Omitted definition of 'qualifying right' |
3-Sch1-Cl73
| Commenced | Action | Note |
| 14/12/2009 | Amend | Omitted definition of 'qualifying share' |
3-Sch1-Cl74
| Commenced | Action | Note |
| 14/12/2009 | Amend | Substituted definition of 'subsidiary' |
3-Sch1-Cl75
| Commenced | Action | Note |
| 14/12/2009 | Amend | Inserted definition of 'TFN withholding tax (ESS)' |
3-Sch1-Cl76
| Commenced | Action | Note |
| 14/12/2009 | Amend | Inserted definition of 'work and income support withholding payments' |
Tax Laws Amendment (Resale Royalty Right for Visual Artists) Act 2009 (assent 9/12/2009)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl11
| Commenced | Action | Note |
| 9/6/2010 | Amend | Amended definition of 'copyright collecting society' |
3-Sch1-Cl12
| Commenced | Action | Note |
| 9/6/2010 | Amend | Amended definition of 'copyright collecting society' |
3-Sch1-Cl13
| Commenced | Action | Note |
| 9/6/2010 | Amend | Omitted definition of 'copyright income' |
3-Sch1-Cl14
| Commenced | Action | Note |
| 9/6/2010 | Amend | Omitted definition of 'non-copyright income' |
3-Sch1-Cl15
| Commenced | Action | Note |
| 9/6/2010 | Amend | Inserted definition of 'resale royalty' |
3-Sch1-Cl16
| Commenced | Action | Note |
| 9/6/2010 | Amend | Inserted definition of 'resale royalty collecting society' |
3-Sch1-Cl17
| Commenced | Action | Note |
| 9/6/2010 | Amend | Inserted definition of 'resale royalty right' |
Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 (assent 16/11/2009)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl10
| Commenced | Action | Note |
| 1/03/2010 | Amend | Substituted definition of 'registered tax agent' |
3-Sch1-Cl11
| Commenced | Action | Note |
| 1/03/2010 | Amend | Inserted definition of 'registered tax agent or BAS agent' |
3-Sch1-Cl12
| Commenced | Action | Note |
| 1/03/2010 | Amend | Amended definition of 'taxation law' |
3-Sch1-Cl9
| Commenced | Action | Note |
| 1/03/2010 | Amend | Amended definition of 'recognised tax adviser' |
Tax laws Amendment (2009 Measures No. 4) Act 2009 (assent 18/09/2009)
Explanatory Memorandum - REPS
Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch2-Cl12
| Commenced | Action | Note |
| 1/10/2009 | Amend | Inserted definition of 'constitutional corporation' |
3-Sch2-Cl13
| Commenced | Action | Note |
| 1/10/2009 | Amend | Omitted definition of 'prescribed private fund' |
3-Sch2-Cl14
| Commenced | Action | Note |
| 1/10/2009 | Amend | Inserted definition of private ancillary fund' |
3-Sch2-Cl15
| Commenced | Action | Note |
| 1/10/2009 | Amend | Inserted definition of 'private ancillary fund guidelines' |
3-Sch5-Cl173
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Agriculture Department' |
3-Sch5-Cl174
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Agriculture Minister' |
3-Sch5-Cl175
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Agriculture Secretary' |
3-Sch5-Cl176
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Arts Department' |
3-Sch5-Cl177
| Commenced | Action | Note |
| 18/09/2009 | Amend | Substituted definition of 'Arts Minister' |
3-Sch5-Cl178
| Commenced | Action | Note |
| 18/09/2009 | Amend | Substituted definition of 'Arts Secretary' |
3-Sch5-Cl179
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Climate Change Department' |
3-Sch5-Cl180
| Commenced | Action | Note |
| 18/09/2009 | Amend | Amended definition of 'Climate Change Minister' |
3-Sch5-Cl181
| Commenced | Action | Note |
| 18/09/2009 | Amend | Substituted definition of 'Climate Change Secretary' |
3-Sch5-Cl182
| Commenced | Action | Note |
| 18/09/2009 | Amend | Amended definition of 'Defence Minister' |
3-Sch5-Cl183
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Education Department' |
3-Sch5-Cl184
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Education Minister' |
3-Sch5-Cl185
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Environment Department' |
3-Sch5-Cl186
| Commenced | Action | Note |
| 18/09/2009 | Amend | Amended definition of 'Environment Minister' |
3-Sch5-Cl187
| Commenced | Action | Note |
| 18/09/2009 | Amend | Substituted definition of 'Environment Secretary' |
3-Sch5-Cl188
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Families Department' |
3-Sch5-Cl189
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Families Minister' |
3-Sch5-Cl190
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Families Secretary' |
3-Sch5-Cl191
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Finance Minister' |
3-Sch5-Cl192
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Foreign Affairs Minister' |
3-Sch5-Cl193
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Heritage Department' |
3-Sch5-Cl194
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Heritage Minister' |
3-Sch5-Cl195
| Commenced | Action | Note |
| 18/09/2009 | Amend | Substituted definition of 'Heritage Secretary' |
3-Sch5-Cl196
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of Housing Department' |
3-Sch5-Cl197
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Housing Minister' |
3-Sch5-Cl198
| Commenced | Action | Note |
| 18/09/2009 | Amend | Substituted definition of 'Housing Secretary' |
3-Sch5-Cl199
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Industry Department' |
3-Sch5-Cl200
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Industry Minister' |
3-Sch5-Cl201
| Commenced | Action | Note |
| 18/09/2009 | Amend | Substituted definition of 'Industry Secretary' |
3-Sch5-Cl202
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Transport Department' |
3-Sch5-Cl203
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Transport Minister' |
3-Sch5-Cl204
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Transport Secretary' |
3-Sch5-Cl340
| Commenced | Action | Note |
| 18/09/2009 | Amend | Amended definition of 'legal personal representative' |
3-Sch5-Cl341
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'State insurer' |
Financial Sector Legislation Amendment (Enhancing Supervision and Enforcement) Act 2009 (assent 27/08/2009)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl208
| Commenced | Action | Note |
| 28/02/2010 | Amend | Amended definition of 'life insurance company' |
Tax Laws Amendment (2009 Measures No. 3) Act 2009 (assent 24/06/2009)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl1
| Commenced | Action | Note |
| 24/06/2009 | Amend | Inserted definition of 'annual tax period election' |
Tax Laws Amendment (2009 Measures No. 2) Act 2009 (assent 23/06/2009)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch4-Cl11
| Commenced | Action | Note |
| 23/06/2009 | Amend | Inserted definition of 'Water Department' |
3-Sch4-Cl12
| Commenced | Action | Note |
| 23/06/2009 | Amend | Inserted definition of 'Water Minister' |
Tax Laws Amendment (Small Business and General Business Tax Break) Act 2009 (assent 22/05/2009)
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl5
| Commenced | Action | Note |
| 22/05/2009 | Amend | Inserted definition of 'first use time' |
3-Sch1-Cl6
| Commenced | Action | Note |
| 22/05/2009 | Amend | Inserted definition of 'investment commitment time' |
3-Sch1-Cl7
| Commenced | Action | Note |
| 22/05/2009 | Amend | Inserted definition of 'new investment threshold' |
3-Sch1-Cl8
| Commenced | Action | Note |
| 22/05/2009 | Amend | Inserted definition of 'recognised new investment amount' |
Tax Laws Amendment (2009 Measures No. 1) 2009 (assent 26/03/2009)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl10
| Commenced | Action | Note |
| 27/03/2009 | Amend | Inserted definition of 'total net investment loss' |
3-Sch3-Cl6
| Commenced | Action | Note |
| 27/03/2009 | Amend | Inserted definition of 'financial investment' |
3-Sch3-Cl7
| Commenced | Action | Note |
| 27/03/2009 | Amend | Inserted definition of 'income for surcharge purposes' |
3-Sch3-Cl8
| Commenced | Action | Note |
| 27/03/2009 | Amend | Inserted definition of 'reportable employer superannuation contribution' |
3-Sch3-Cl9
| Commenced | Action | Note |
| 27/03/2009 | Amend | Inserted definition of 'reportable superannuation contributions' |
Tax Laws Amendment (Taxation of Financial Arrangements) 2009 (assent 26/03/2009)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl10
| Commenced | Action | Note |
| 26/03/2009 | Amend | Inserted definition of 'derivative financial arrangement' |
3-Sch1-Cl11
| Commenced | Action | Note |
| 26/03/2009 | Amend | Inserted definition of 'Division 230 financial arrangement' |
3-Sch1-Cl112
| Commenced | Action | Note |
| 17/12/2003 | Amend | Amended definition of 'qualifying forex account' |
3-Sch1-Cl12
| Commenced | Action | Note |
| 26/03/2009 | Amend | Inserted definition of 'election to rely on financial reports' |
3-Sch1-Cl13
| Commenced | Action | Note |
| 26/03/2009 | Amend | Inserted definition of 'fair value election' |
3-Sch1-Cl14
| Commenced | Action | Note |
| 26/03/2009 | Amend | Amended definition of 'financial arrangement' |
3-Sch1-Cl15
| Commenced | Action | Note |
| 26/03/2009 | Amend | Inserted definition of 'flexible care' |
3-Sch1-Cl16
| Commenced | Action | Note |
| 26/03/2009 | Amend | Inserted definition of 'foreign currency hedge' |
3-Sch1-Cl17
| Commenced | Action | Note |
| 26/03/2009 | Amend | Inserted definition of 'foreign exchange retranslation election' |
3-Sch1-Cl18
| Commenced | Action | Note |
| 26/03/2009 | Amend | Inserted definition of 'hedged item' |
3-Sch1-Cl19
| Commenced | Action | Note |
| 26/03/2009 | Amend | Inserted definition of 'hedging financial arrangement' |
3-Sch1-Cl20
| Commenced | Action | Note |
| 26/03/2009 | Amend | Inserted definition of 'hedging financial arrangement election' |
3-Sch1-Cl21
| Commenced | Action | Note |
| 26/03/2009 | Amend | Substituted definition of 'money equivalent' |
3-Sch1-Cl22
| Commenced | Action | Note |
| 26/03/2009 | Amend | Inserted definition of 'qualifying security' |
3-Sch1-Cl23
| Commenced | Action | Note |
| 26/03/2009 | Amend | Inserted definition of 'residential care' |
3-Sch1-Cl24
| Commenced | Action | Note |
| 26/03/2009 | Amend | Inserted definition of 'residential premises' |
3-Sch1-Cl25
| Commenced | Action | Note |
| 26/03/2009 | Amend | Inserted definition of 'retirement village' |
3-Sch1-Cl26
| Commenced | Action | Note |
| 26/03/2009 | Amend | Inserted definition of 'retirement village residence contract' |
3-Sch1-Cl27
| Commenced | Action | Note |
| 26/03/2009 | Amend | Inserted definition of 'retirement village services contract' |
3-Sch1-Cl28
| Commenced | Action | Note |
| 26/03/2009 | Amend | Amended definition of 'special accrual amount' |
3-Sch1-Cl29
| Commenced | Action | Note |
| 26/03/2009 | Amend | Inserted definition of 'Subdivision 230-G assessable gain' |
3-Sch1-Cl30
| Commenced | Action | Note |
| 26/03/2009 | Amend | Inserted definition of 'Subdivision 230-G loss' |
3-Sch1-Cl8
| Commenced | Action | Note |
| 26/03/2009 | Amend | Inserted definition of 'auditing standard' |
3-Sch1-Cl9
| Commenced | Action | Note |
| 26/03/2009 | Amend | Amended definition of 'cash settlable' |
3-Sch1-Cl96
| Commenced | Action | Note |
| 26/03/2009 | Amend | Inserted definition of 'Division 230 starting value' |
3-Sch1-Cl97
| Commenced | Action | Note |
| 26/03/2009 | Amend | Amended definition of 'special accrual amount' |
Same-Sex Relationships (Equal Treatment in Commonwealth Laws - General Law Reform) Act 2008 (assent 9/12/2008)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch14-Cl91
| Commenced | Action | Note |
| 10/12/2008 | Amend | Substituted definition of 'child' |
3-Sch14-Cl92
| Commenced | Action | Note |
| 10/12/2008 | Amend | Inserted definition of 'parent' |
3-Sch14-Cl93
| Commenced | Action | Note |
| 10/12/2008 | Amend | Amended definition of 'relative' |
3-Sch14-Cl95
| Commenced | Action | Note |
| 10/12/2008 | Amend | Substituted definition of 'spouse' |
National Rental Affordability Scheme (Consequential Amendments) Act 2008 (assent 28/11/2008)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl10
| Commenced | Action | Note |
| 1/07/2008 | Amend | Inserted definition of 'National Rental Affordability Scheme' |
3-Sch1-Cl11
| Commenced | Action | Note |
| 1/07/2008 | Amend | Inserted definition of 'NRAS rent' |
3-Sch1-Cl12
| Commenced | Action | Note |
| 1/07/2008 | Amend | Inserted definition of 'NRAS year' |
3-Sch1-Cl13
| Commenced | Action | Note |
| 1/07/2008 | Amend | Amended definition of 'share' |
3-Sch1-Cl8
| Commenced | Action | Note |
| 1/07/2008 | Amend | Amended definition of 'flows indirectly' |
3-Sch1-Cl9
| Commenced | Action | Note |
| 1/07/2008 | Amend | Inserted definition of 'Housing Secretary' |
Tax Laws Amendment (2008 Measures No. 4) Act 2008 (assent 3/10/2008)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl166
| Commenced | Action | Note |
| 3/10/2008 | Amend | Amended definition of 'copyright collecting society' |
3-Sch3-Cl167
| Commenced | Action | Note |
| 3/10/2008 | Amend | Amended definition of 'friendly society' |
3-Sch3-Cl168
| Commenced | Action | Note |
| 3/10/2008 | Amend | Amended definition of 'full year deductions' |
3-Sch3-Cl169
| Commenced | Action | Note |
| 3/10/2008 | Amend | Repealed definition of 'general company tax rate' |
3-Sch3-Cl170
| Commenced | Action | Note |
| 3/10/2008 | Amend | Repealed definition of 'registration' |
3-Sch3-Cl172
| Commenced | Action | Note |
| 3/10/2008 | Amend | Repealed definition of 'short-term hire agreement' |
3-Sch3-Cl173
| Commenced | Action | Note |
| 3/10/2008 | Amend | Amended definition of 'supplementary amount' |
First Home Saver Accounts (Consequential Amendments) Act 2008 (assent 25/06/2008)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl32
| Commenced | Action | Note |
| 26/06/2008 | Amend | Amended definition of 'contract of reinsurance' |
3-Sch1-Cl33
| Commenced | Action | Note |
| 26/06/2008 | Amend | Omitted definition of 'excluded virtual PST life insurance policy' |
3-Sch1-Cl34
| Commenced | Action | Note |
| 26/06/2008 | Amend | Inserted definition of 'FHSA' |
3-Sch1-Cl35
| Commenced | Action | Note |
| 26/06/2008 | Amend | Inserted definition of 'FHSA component' |
3-Sch1-Cl36
| Commenced | Action | Note |
| 26/06/2008 | Amend | Inserted definition of 'FHSA holder' |
3-Sch1-Cl37
| Commenced | Action | Note |
| 26/06/2008 | Amend | Inserted definition of 'FHSA home acquisition payment' |
3-Sch1-Cl38
| Commenced | Action | Note |
| 26/06/2008 | Amend | Inserted definition of 'FHSA ineligibility payment' |
3-Sch1-Cl39
| Commenced | Action | Note |
| 26/06/2008 | Amend | Inserted definition of 'FHSA misuse tax' |
3-Sch1-Cl40
| Commenced | Action | Note |
| 26/06/2008 | Amend | Inserted definition of FHSA payment conditions' |
3-Sch1-Cl41
| Commenced | Action | Note |
| 26/06/2008 | Amend | Inserted definition of 'FHSA provider' |
3-Sch1-Cl42
| Commenced | Action | Note |
| 26/06/2008 | Amend | Inserted definition of 'FHSA trust' |
3-Sch1-Cl43
| Commenced | Action | Note |
| 26/06/2008 | Amend | Inserted definition of 'Government FHSA contribution' |
3-Sch1-Cl44
| Commenced | Action | Note |
| 26/06/2008 | Amend | Substituted definition of 'standard component' |
3-Sch4-Cl63
| Commenced | Action | Note |
| 26/06/2008 | Amend | Amended definition of 'ordinary investment policy' |
3-Sch6-Cl16
| Commenced | Action | Note |
| 26/06/2008 | Amend | Amended definition of 'tax loss' |
3-Sch7-Cl42
| Commenced | Action | Note |
| 26/06/2008 | Amend | Inserted definition of 'complying superannuation/FHSA asset' |
3-Sch7-Cl43
| Commenced | Action | Note |
| 26/06/2008 | Amend | Inserted definition of 'complying superannuation/FHSA asset pool' |
3-Sch7-Cl44
| Commenced | Action | Note |
| 26/06/2008 | Amend | Omitted definitions of 'complying superannuation class' |
3-Sch7-Cl45
| Commenced | Action | Note |
| 26/06/2008 | Amend | Inserted definition of 'complying superannuation/FHSA class' |
3-Sch7-Cl46
| Commenced | Action | Note |
| 26/06/2008 | Amend | Inserted definition of 'complying superannuation/FHSA liabilities' |
3-Sch7-Cl47
| Commenced | Action | Note |
| 26/06/2008 | Amend | Inserted definition of 'complying superannuation/FHSA life insurance policy' |
3-Sch7-Cl48
| Commenced | Action | Note |
| 26/06/2008 | Amend | Inserted definition of 'excluded complying superannuation/FHSA life insurance policy' |
3-Sch7-Cl49
| Commenced | Action | Note |
| 26/06/2008 | Amend | Omitted definition of 'virtual pooled superannuation trust' |
3-Sch7-Cl50
| Commenced | Action | Note |
| 26/06/2008 | Amend | Omitted definition of 'virtual PST' |
3-Sch7-Cl51
| Commenced | Action | Note |
| 26/06/2008 | Amend | Omitted definition of 'virtual PST asset' |
3-Sch7-Cl52
| Commenced | Action | Note |
| 26/06/2008 | Amend | Omitted definition of 'virtual PST liabilities' |
3-Sch7-Cl53
| Commenced | Action | Note |
| 26/06/2008 | Amend | Omitted definition of 'virtual PST life insurance policy' |
Tax Laws Amendment (2008 Measures No. 2) Act 2008 (assent 24/06/2008)
Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch7-Cl3
| Commenced | Action | Note |
| 24/06/2008 | Amend | Inserted definition of 'terminal medical condition' |
3-Sch8-Cl10
| Commenced | Action | Note |
| 24/06/2008 | Amend | Inserted definition of 'Climate Change Secretary' |
3-Sch8-Cl8
| Commenced | Action | Note |
| 24/06/2008 | Amend | Inserted definition of 'carbon sequestration' |
3-Sch8-Cl9
| Commenced | Action | Note |
| 24/06/2008 | Amend | Inserted definition of 'Climate Change Minister' |
Tax Laws Amendment (Election Commitments No.1) Act 2008 (assent 23/06/2008)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl16
| Commenced | Action | Note |
| 23/06/2008 | Amend | Inserted definition of 'custodian' |
3-Sch1-Cl17
| Commenced | Action | Note |
| 23/06/2008 | Amend | Amended definition of 'fund payment' |
3-Sch1-Cl18
| Commenced | Action | Note |
| 23/06/2008 | Amend | Inserted definition of 'information exchange country' |
3-Sch1-Cl19
| Commenced | Action | Note |
| 23/06/2008 | Amend | Omitted definition of 'intermediary' |
3-Sch1-Cl20
| Commenced | Action | Note |
| 23/06/2008 | Amend | Amended definition of 'managed investment trust' |
3-Sch1-Cl21
| Commenced | Action | Note |
| 23/06/2008 | Amend | Inserted definition of 'managed investment trust withholding tax' |
3-Sch1-Cl22
| Commenced | Action | Note |
| 23/06/2008 | Amend | Amended definition of 'withholding tax' |
Tax Laws Amendment (2007 Measures No 5) Act 2007 (assent 25/09/2007)
Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl10
| Commenced | Action | Note |
| 25/09/2007 | Amend | Inserted definition of 'financial arrangement' |
3-Sch1-Cl11
| Commenced | Action | Note |
| 25/09/2007 | Amend | Inserted definition of 'guaranteed residual value' |
3-Sch1-Cl12
| Commenced | Action | Note |
| 25/09/2007 | Amend | Inserted definition of 'member of the tax preferred end user group' |
3-Sch1-Cl13
| Commenced | Action | Note |
| 25/09/2007 | Amend | Inserted definition of 'member of the tax preferred sector' |
3-Sch1-Cl14
| Commenced | Action | Note |
| 25/09/2007 | Amend | Inserted definition of 'money equivalent' |
3-Sch1-Cl15
| Commenced | Action | Note |
| 25/09/2007 | Amend | Inserted definition of 'predominant economic interest' |
3-Sch1-Cl16
| Commenced | Action | Note |
| 25/09/2007 | Amend | Inserted definition of 'prescribed excluded STB' |
3-Sch1-Cl17
| Commenced | Action | Note |
| 25/09/2007 | Amend | Inserted definition of 'present value' |
3-Sch1-Cl18
| Commenced | Action | Note |
| 25/09/2007 | Amend | Inserted definition of 'provided in relation to a tax preferred use of an asset' |
3-Sch1-Cl19
| Commenced | Action | Note |
| 25/09/2007 | Amend | Inserted definition of 'put to a tax preferred use' |
3-Sch1-Cl2
| Commenced | Action | Note |
| 25/09/2007 | Amend | Inserted definition of 'arrangement period' |
3-Sch1-Cl20
| Commenced | Action | Note |
| 25/09/2007 | Amend | Amended definition of 'special accrual amount' |
3-Sch1-Cl21
| Commenced | Action | Note |
| 25/09/2007 | Amend | Inserted definition of 'subject to deemed loan treatment' |
3-Sch1-Cl22
| Commenced | Action | Note |
| 25/09/2007 | Amend | Inserted definition of 'tax preferred end user' |
3-Sch1-Cl23
| Commenced | Action | Note |
| 25/09/2007 | Amend | Inserted definition of 'tax preferred entity' |
3-Sch1-Cl24
| Commenced | Action | Note |
| 25/09/2007 | Amend | Inserted definition of 'tax preferred use' |
3-Sch1-Cl3
| Commenced | Action | Note |
| 25/09/2007 | Amend | Inserted definition of 'cash settlable' |
3-Sch1-Cl4
| Commenced | Action | Note |
| 25/09/2007 | Amend | Inserted definition of 'disallowed capital allowance percentage' |
3-Sch1-Cl5
| Commenced | Action | Note |
| 25/09/2007 | Amend | Inserted definition of 'effectively non-cancellable' |
3-Sch1-Cl6
| Commenced | Action | Note |
| 25/09/2007 | Amend | Inserted definition of 'end user' |
3-Sch1-Cl7
| Commenced | Action | Note |
| 25/09/2007 | Amend | Inserted definition of 'end value' |
3-Sch1-Cl8
| Commenced | Action | Note |
| 25/09/2007 | Amend | Inserted definition of 'excluded STB' |
3-Sch1-Cl9
| Commenced | Action | Note |
| 25/09/2007 | Amend | Inserted definition of 'expected financial benefits' |
3-Sch10-Cl17
| Commenced | Action | Note |
| 25/09/2007 | Amend | Amended definition of 'completed' |
3-Sch10-Cl18
| Commenced | Action | Note |
| 25/09/2007 | Amend | Inserted definition of 'development assistance' |
3-Sch10-Cl19
| Commenced | Action | Note |
| 25/09/2007 | Amend | Inserted definition of 'film authority' |
3-Sch10-Cl20
| Commenced | Action | Note |
| 25/09/2007 | Amend | Amended definition of 'make' |
3-Sch10-Cl21
| Commenced | Action | Note |
| 25/09/2007 | Amend | Inserted definition of 'post digital and visual effects production' |
3-Sch10-Cl22
| Commenced | Action | Note |
| 25/09/2007 | Amend | Amended definition of production expenditure' |
3-Sch10-Cl23
| Commenced | Action | Note |
| 25/09/2007 | Amend | Amended definition of 'qualifying Australian production expenditure' |
3-Sch10-Cl24
| Commenced | Action | Note |
| 25/09/2007 | Amend | Omitted definition of 'television series' |
3-Sch10-Cl25
| Commenced | Action | Note |
| 25/09/2007 | Amend | Inserted definition of 'total film expenditure' |
3-Sch10-Cl76
| Commenced | Action | Note |
| 1/07/2010 | Amend | Substituted definition of 'assessable film income' |
3-Sch10-Cl77
| Commenced | Action | Note |
| 1/07/2010 | Amend | Amended definition of 'capital allowance' |
3-Sch10-Cl78
| Commenced | Action | Note |
| 1/07/2010 | Amend | Amended definition of 'dividend' |
3-Sch10-Cl79
| Commenced | Action | Note |
| 1/07/2010 | Amend | Substituted definition of 'exempt film income' |
3-Sch10-Cl80
| Commenced | Action | Note |
| 1/07/2010 | Amend | Substituted definition of 'film component' |
3-Sch10-Cl81
| Commenced | Action | Note |
| 1/07/2010 | Amend | Substituted definition of 'film deductions' |
3-Sch10-Cl82
| Commenced | Action | Note |
| 1/07/2010 | Amend | Substituted definition of 'film licensed investment company' |
3-Sch10-Cl83
| Commenced | Action | Note |
| 1/07/2010 | Amend | Substituted definition of 'film loss' |
3-Sch10-Cl84
| Commenced | Action | Note |
| 1/07/2010 | Amend | Omitted definition of 'FLIC concessional capital' |
3-Sch10-Cl85
| Commenced | Action | Note |
| 1/07/2010 | Amend | Omitted definition of 'FLIC' |
3-Sch10-Cl86
| Commenced | Action | Note |
| 1/07/2010 | Amend | Substituted definition of 'net assessable film income' |
3-Sch10-Cl87
| Commenced | Action | Note |
| 1/07/2010 | Amend | Substituted definition of 'net exempt film income' |
3-Sch12-Cl84
| Commenced | Action | Note |
| 27/09/2007 | Amend | Inserted definition of 'form approved by Innovation Australia' |
3-Sch12-Cl85
| Commenced | Action | Note |
| 27/09/2007 | Amend | Omitted definition of 'form approved by the Venture Capital Registration Board' |
3-Sch12-Cl86
| Commenced | Action | Note |
| 27/09/2007 | Amend | Inserted definition of 'Innovation Australia' |
3-Sch12-Cl87
| Commenced | Action | Note |
| 27/09/2007 | Amend | Omitted definition of 'Venture Capital Registration Board' |
3-Sch3-Cl10
| Commenced | Action | Note |
| 25/09/2007 | Amend | Inserted definition of 'specialist credit card institution' |
3-Sch3-Cl6
| Commenced | Action | Note |
| 25/09/2007 | Amend | Amended definition of 'inward investing entity (non-ADI)' |
3-Sch3-Cl7
| Commenced | Action | Note |
| 25/09/2007 | Amend | Amended definition of 'inward investment vehicle (financial)' |
3-Sch3-Cl8
| Commenced | Action | Note |
| 25/09/2007 | Amend | Amended definition of 'outward investing entity (non-ADI)' |
3-Sch3-Cl9
| Commenced | Action | Note |
| 25/09/2007 | Amend | Amended definition of 'outward investor (financial' |
3-Sch6-Cl67
| Commenced | Action | Note |
| 25/09/2007 | Amend | Omitted definition of 'total income' |
3-Sch8-Cl12
| Commenced | Action | Note |
| 25/09/2007 | Amend | Inserted definition of 'stapled entity' |
Financial Sector Legislation Amendment (Simplifying Regulation and Review) Act 2007 (assent 24/09/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl173
| Commenced | Action | Note |
| 1/01/2008 | Amend | Amended definition of 'current termination' |
3-Sch1-Cl174
| Commenced | Action | Note |
| 1/01/2008 | Amend | Amended definition of 'policy termination value' |
3-Sch1-Cl175
| Commenced | Action | Note |
| 1/01/2008 | Amend | Omitted definition of 'Solvency Standard' |
3-Sch1-Cl176
| Commenced | Action | Note |
| 1/01/2008 | Amend | Amended definition of 'Valuation Standard' |
Tax Laws Amendment (2007 Measures No. 4) Act 2007 (assent 24/09/2007)
Explanatory Memorandum - REPS
Second Reading Speech - SEN
3-Sch1-Cl188
| Commenced | Action | Note |
| 24/09/2007 | Amend | Substituted definition of 'attribution percentage' |
3-Sch1-Cl189
| Commenced | Action | Note |
| 24/09/2007 | Amend | Inserted definition of 'credit absorption tax' |
3-Sch1-Cl190
| Commenced | Action | Note |
| 24/09/2007 | Amend | Omitted definition of 'excess foreign tax credits' |
3-Sch1-Cl191
| Commenced | Action | Note |
| 24/09/2007 | Amend | Inserted definition of 'foreign income tax' |
3-Sch1-Cl192
| Commenced | Action | Note |
| 24/09/2007 | Amend | Omitted definition of 'foreign tax' |
3-Sch1-Cl193
| Commenced | Action | Note |
| 24/09/2007 | Amend | Amended definition of 'tax loss' |
3-Sch1-Cl194
| Commenced | Action | Note |
| 24/09/2007 | Amend | Inserted definition of 'unitary tax' |
3-Sch5-Cl16
| Commenced | Action | Note |
| 24/09/2007 | Amend | Substituted definition of 'non-complying superannuation fund' |
3-Sch5-Cl46
| Commenced | Action | Note |
| 15/03/2007 | Amend | Substituted definition of 'index number' |
3-Sch7-Cl63
| Commenced | Action | Note |
| 24/09/2007 | Amend | Inserted definition of 'direct equity interests' |
3-Sch7-Cl64
| Commenced | Action | Note |
| 24/09/2007 | Amend | Inserted definition of 'Environment Minister' |
3-Sch7-Cl65
| Commenced | Action | Note |
| 24/09/2007 | Amend | Omitted definition of 'GST joint venture' |
3-Sch7-Cl66
| Commenced | Action | Note |
| 24/09/2007 | Amend | Inserted definition of 'indirect equity interests' |
3-Sch7-Cl67
| Commenced | Action | Note |
| 24/09/2007 | Amend | Amended definition of 'member' |
3-Sch7-Cl68
| Commenced | Action | Note |
| 24/09/2007 | Amend | Substituted definition of 'share' |
Tax Laws Amendment (Small Business) Act 2007 (assent 21/06/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl2
| Commenced | Action | Note |
| 21/06/2007 | Amend | Inserted definition of 'affiliate' |
3-Sch1-Cl3
| Commenced | Action | Note |
| 21/06/2007 | Amend | Inserted definition of 'aggregated turnover' |
3-Sch1-Cl4
| Commenced | Action | Note |
| 21/06/2007 | Amend | Inserted definition of 'annual turnover' |
3-Sch1-Cl5
| Commenced | Action | Note |
| 21/06/2007 | Amend | Substituted definition of 'connected with' |
3-Sch1-Cl6
| Commenced | Action | Note |
| 21/06/2007 | Amend | Inserted definition of 'retail fuel' |
3-Sch1-Cl7
| Commenced | Action | Note |
| 21/06/2007 | Amend | Inserted definition of 'small business entity' |
3-Sch2-Cl63
| Commenced | Action | Note |
| 21/06/2007 | Amend | Omitted definition of 'current annual turnover' |
3-Sch2-Cl64
| Commenced | Action | Note |
| 21/06/2007 | Amend | Inserted definition of 'current GST turnover' |
3-Sch2-Cl65
| Commenced | Action | Note |
| 21/06/2007 | Amend | Inserted definition of 'GST turnover' |
3-Sch3-Cl159
| Commenced | Action | Note |
| 21/06/2007 | Amend | Omitted definition of 'net STS income' |
3-Sch3-Cl160
| Commenced | Action | Note |
| 21/06/2007 | Amend | Inserted definition of 'net small business income' |
3-Sch3-Cl161
| Commenced | Action | Note |
| 21/06/2007 | Amend | Inserted definition of 'small business entity turnover' |
3-Sch3-Cl162
| Commenced | Action | Note |
| 21/06/2007 | Amend | Omitted definition of 'STS annual turnover' |
3-Sch3-Cl87
| Commenced | Action | Note |
| 21/06/2007 | Amend | Amended definition of 'capital allowance' |
3-Sch3-Cl88
| Commenced | Action | Note |
| 21/06/2007 | Amend | Amended definition of 'closing pool balance' |
3-Sch3-Cl89
| Commenced | Action | Note |
| 21/06/2007 | Amend | Inserted definition of 'general small business pool' |
3-Sch3-Cl90
| Commenced | Action | Note |
| 21/06/2007 | Amend | Omitted definition of 'general STS pool' |
3-Sch3-Cl91
| Commenced | Action | Note |
| 21/06/2007 | Amend | Inserted definition of 'long life small business pool' |
3-Sch3-Cl92
| Commenced | Action | Note |
| 21/06/2007 | Amend | Omitted definition of 'long life STS pool' |
3-Sch3-Cl93
| Commenced | Action | Note |
| 21/06/2007 | Amend | Omitted definition of 'STS affiliate' |
3-Sch3-Cl94
| Commenced | Action | Note |
| 21/06/2007 | Amend | Omitted definition of 'STS average turnover' |
3-Sch3-Cl95
| Commenced | Action | Note |
| 21/06/2007 | Amend | Omitted definition of 'STS group turnover' |
3-Sch3-Cl96
| Commenced | Action | Note |
| 21/06/2007 | Amend | Omitted definition of 'STS taxpayer' |
3-Sch4-Cl26
| Commenced | Action | Note |
| 21/06/2007 | Amend | Omitted definition of 'small business CGT affiliate' |
3-Sch8-Cl3
| Commenced | Action | Note |
| 21/06/2007 | Amend | Omitted definition of 'average turnover' |
3-Sch8-Cl4
| Commenced | Action | Note |
| 21/06/2007 | Amend | Omitted definition of 'group turnover' |
3-Sch8-Cl5
| Commenced | Action | Note |
| 21/06/2007 | Amend | Omitted definition of 'small business taxpayer' |
3-Sch8-Cl6
| Commenced | Action | Note |
| 21/06/2007 | Amend | Amended definition of 'value' |
3-Sch8-Cl7
| Commenced | Action | Note |
| 21/06/2007 | Amend | Amended definition of 'value' |
Tax Laws Amendment (2007 Measures No. 3) Act 2007 (assent 21/06/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch10-Cl11
| Commenced | Action | Note |
| 21/06/2007 | Amend | Inserted definition of 'fund payment' |
3-Sch10-Cl12
| Commenced | Action | Note |
| 21/06/2007 | Amend | Inserted definition of 'intermediary' |
3-Sch10-Cl13
| Commenced | Action | Note |
| 21/06/2007 | Amend | Inserted definition of 'managed investment trust' |
3-Sch4-Cl3
| Commenced | Action | Note |
| 21/06/2007 | Amend | Inserted definition of 'died in the line of duty' |
3-Sch8-Cl17
| Commenced | Action | Note |
| 1/7/07 | Amend | Inserted definition of '70% DFE rule' |
3-Sch8-Cl18
| Commenced | Action | Note |
| 1/7/07 | Amend | Inserted definition of 'direct forestry expenditure' |
3-Sch8-Cl19
| Commenced | Action | Note |
| 1/7/07 | Amend | Inserted definition of 'forestry managed investment scheme' |
3-Sch8-Cl20
| Commenced | Action | Note |
| 1/7/07 | Amend | Inserted definition of 'incidental forestry scheme receipts' |
3-Sch8-Cl21
| Commenced | Action | Note |
| 1/7/07 | Amend | Inserted definition of 'initial participant' |
3-Sch8-Cl22
| Commenced | Action | Note |
| 1/7/07 | Amend | Inserted definition of 'forestry interest' |
3-Sch8-Cl23
| Commenced | Action | Note |
| 1/7/07 | Amend | Inserted definition of 'forestry manager' |
3-Sch8-Cl24
| Commenced | Action | Note |
| 1/7/07 | Amend | Substituted definition of 'participant' |
3-Sch8-Cl25
| Commenced | Action | Note |
| 1/7/07 | Amend | Inserted definition of 'total forestry scheme deductions' |
Tax Laws Amendment (2007 Measures No. 2) Act 2007 (assent 21/06/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch7-Cl14
| Commenced | Action | Note |
| 1/7/2005 | Amend | Substituted definition of 'exempt entity' |
3-Sch8-Cl145
| Commenced | Action | Note |
| 21/06/2007 | Amend | Inserted definition of 'additional investment requirements' |
3-Sch8-Cl146
| Commenced | Action | Note |
| 21/06/2007 | Amend | Inserted definition of 'approved investment plan' |
3-Sch8-Cl147
| Commenced | Action | Note |
| 21/06/2007 | Amend | Amended definition of 'carried interest' |
3-Sch8-Cl148
| Commenced | Action | Note |
| 21/06/2007 | Amend | Inserted definition of 'divestiture registration requirement' |
3-Sch8-Cl149
| Commenced | Action | Note |
| 21/06/2007 | Amend | Inserted definition of 'early stage venture capital limited partnership |
3-Sch8-Cl150
| Commenced | Action | Note |
| 21/06/2007 | Amend | Inserted definition of 'ESVCLP' |
3-Sch8-Cl151
| Commenced | Action | Note |
| 21/06/2007 | Amend | Amended definition of 'income year' |
3-Sch8-Cl152
| Commenced | Action | Note |
| 21/06/2007 | Amend | Amended definition of 'investment registration requirement' |
3-Sch8-Cl153
| Commenced | Action | Note |
| 21/06/2007 | Amend | Amended definition of 'limited partnership' |
3-Sch8-Cl154
| Commenced | Action | Note |
| 21/06/2007 | Amend | Inserted definition of 'pre-owned' |
3-Sch8-Cl155
| Commenced | Action | Note |
| 21/06/2007 | Amend | Inserted definition of 'registration requirements of an ESVCLP' |
3-Sch8-Cl156
| Commenced | Action | Note |
| 21/06/2007 | Amend | Amended definition of 'unconditionally registered' |
3-Sch8-Cl211
| Commenced | Action | Note |
| 21/06/2007 | Amend | Omitted definition of 'form approved by the PDF Board' |
3-Sch8-Cl212
| Commenced | Action | Note |
| 21/06/2007 | Amend | Inserted definition of 'form approved by the Venture Capital Registration Board' |
3-Sch8-Cl213
| Commenced | Action | Note |
| 21/06/2007 | Amend | Omitted definition of 'PDF Board' |
3-Sch8-Cl214
| Commenced | Action | Note |
| 21/06/2007 | Amend | Inserted definition of 'Venture Capital Registration Board' |
3-Sch8-Cl53
| Commenced | Action | Note |
| 21/06/2007 | Amend | Amended definition of 'eligible venture capital investment' |
Tax Laws Amendment (2007 Measures No. 1) Act 2007 (assent 15/04/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl34
| Commenced | Action | Note |
| 12/04/2007 | Amend | Amended definition of 'cessation time' |
3-Sch3-Cl35
| Commenced | Action | Note |
| 12/04/2007 | Amend | Substituted definition of 'employee share scheme' |
3-Sch3-Cl36
| Commenced | Action | Note |
| 12/04/2007 | Amend | Substituted definition of 'qualifying right' |
Tax Laws Amendment (2006 Measures No. 7) Act 2007 (assent 12/04/2007)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl59
| Commenced | Action | Note |
| 12/04/2007 | Amend | Omitted definition of 'controlling individual' |
3-Sch1-Cl60
| Commenced | Action | Note |
| 12/04/2007 | Amend | Inserted definition of 'direct small business participation percentage' |
3-Sch1-Cl61
| Commenced | Action | Note |
| 12/04/2007 | Amend | Inserted definition of 'fourth element expenditure' |
3-Sch1-Cl62
| Commenced | Action | Note |
| 12/04/2007 | Amend | Inserted definition of 'indirect small business participation percentage' |
3-Sch1-Cl63
| Commenced | Action | Note |
| 12/04/2007 | Amend | Inserted definition of 'significant individual' |
3-Sch1-Cl64
| Commenced | Action | Note |
| 12/04/2007 | Amend | Inserted definition of 'small business participation percentage' |
3-Sch7-Cl3
| Commenced | Action | Note |
| 12/04/2007 | Amend | Inserted definition of 'capital protected borrowing' |
3-Sch7-Cl4
| Commenced | Action | Note |
| 12/04/2007 | Amend | Inserted definition of 'capital protection' |
Private Health Insurance (Transitional Provisions and Consequential Amendments) Act 2007 (assent 30/03/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl9C
| Commenced | Action | Note |
| 1/07/2007 | Amend | Amended definition of 'incentive amount' |
Superannuation Legislation Amendment (Simplification) Act 2007 (assent 15/03/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl250
| Commenced | Action | Note |
| 15/03/2007 | Amend | Omitted definition of 'deferred annuity' |
3-Sch1-Cl251
| Commenced | Action | Note |
| 15/03/2007 | Amend | Omitted definition of 'eligible termination payment' |
3-Sch1-Cl252
| Commenced | Action | Note |
| 15/03/2007 | Amend | Amended definition of 'excluded virtual PST life insurance policy' |
3-Sch1-Cl253
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'financing cost' |
3-Sch1-Cl254
| Commenced | Action | Note |
| 15/03/2007 | Amend | Substituted definition of 'indexation factor' |
3-Sch1-Cl255
| Commenced | Action | Note |
| 15/03/2007 | Amend | Substituted definition of 'index number' |
3-Sch1-Cl256
| Commenced | Action | Note |
| 15/03/2007 | Amend | Substituted definition of 'risk component' |
3-Sch1-Cl257
| Commenced | Action | Note |
| 15/03/2007 | Amend | Substituted definition of 'specified roll-over amount' |
3-Sch1-Cl258
| Commenced | Action | Note |
| 15/03/2007 | Amend | Omitted definition of 'taxable contributions' |
3-Sch1-Cl259
| Commenced | Action | Note |
| 15/03/2007 | Amend | Amended definition of 'virtual PST life insurance policy' |
3-Sch1-Cl260
| Commenced | Action | Note |
| 15/03/2007 | Amend | Substituted definition of 'withholding tax' |
Tax Laws Amendment (Simplified Superannuation) Act 2007 (assent 15/03/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch10-Cl10
| Commenced | Action | Note |
| 15/03/2007 | Amend | Substituted definition of 'constitutionally protected fund' |
3-Sch10-Cl11
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'contributions segment' |
3-Sch10-Cl12
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'contributions-splitting superannuation benefit' |
3-Sch10-Cl13
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'crystallised pre-July 83 amount' |
3-Sch10-Cl14
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'crystallised segment' |
3-Sch10-Cl15
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'death benefits dependant' |
3-Sch10-Cl16
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'death benefit termination payment' |
3-Sch10-Cl17
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'defined benefit interest' |
3-Sch10-Cl18
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'departing Australia superannuation payment' |
3-Sch10-Cl19
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'disability superannuation benefit' |
3-Sch10-Cl20
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'early retirement scheme' |
3-Sch10-Cl21
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'early retirement scheme payment' |
3-Sch10-Cl22
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'element taxed in the fund' |
3-Sch10-Cl23
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'element untaxed in the fund' |
3-Sch10-Cl24
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'employment termination payment' |
3-Sch10-Cl25
| Commenced | Action | Note |
| 15/03/2007 | Amend | Substituted definition of 'endowment policy' |
3-Sch10-Cl26
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'ETP cap amount' |
3-Sch10-Cl27
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'excess concessional contributions' |
3-Sch10-Cl28
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'excess concessional contributions tax' |
3-Sch10-Cl29
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'excess contributions tax' |
3-Sch10-Cl3
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'applicable fund earnings' |
3-Sch10-Cl30
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'excess contributions tax assessment' |
3-Sch10-Cl31
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'excess non-concessional contributions' |
3-Sch10-Cl32
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'excess non-concessional contributions tax' |
3-Sch10-Cl33
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'excess untaxed roll-over amount' |
3-Sch10-Cl34
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'family law superannuation payment' |
3-Sch10-Cl35
| Commenced | Action | Note |
| 15/03/2007 | Amend | Substituted definition of 'foreign superannuation fund' |
3-Sch10-Cl36
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'gainfully employed' |
3-Sch10-Cl37
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'genuine redundancy payment' |
3-Sch10-Cl38
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'invalidity segment' |
3-Sch10-Cl39
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'last retirement day' |
3-Sch10-Cl4
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'approved deposit fund payment' |
3-Sch10-Cl40
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'life benefit termination payment' |
3-Sch10-Cl41
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'long service leave employment period' |
3-Sch10-Cl42
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'low rate cap amount' |
3-Sch10-Cl43
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'low tax component' |
3-Sch10-Cl44
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'non-arm s length component' |
3-Sch10-Cl45
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'non-arm s length income' |
3-Sch10-Cl46
| Commenced | Action | Note |
| 15/03/2007 | Amend | Omitted definition of 'non-complying ADF' |
3-Sch10-Cl47
| Commenced | Action | Note |
| 15/03/2007 | Amend | Substituted definition of 'non-complying approved deposit fund' |
3-Sch10-Cl48
| Commenced | Action | Note |
| 15/03/2007 | Amend | Substituted definition of 'non-complying superannuation fund' |
3-Sch10-Cl49
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'non-concessional contributions' |
3-Sch10-Cl5
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'Australian superannuation fund' |
3-Sch10-Cl50
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'non-concessional contributions cap' |
3-Sch10-Cl51
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'no-TFN contributions income' |
3-Sch10-Cl52
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'notional taxed contributions' |
3-Sch10-Cl53
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'original excess contributions tax assessment day' |
3-Sch10-Cl54
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'post-17/8/93 period' |
3-Sch10-Cl55
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'pre-16/8/78 period' |
3-Sch10-Cl56
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'pre-18/8/93 period' |
3-Sch10-Cl57
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'pre-July 83 segment' |
3-Sch10-Cl58
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'preservation age' |
3-Sch10-Cl59
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'public sector superannuation scheme' |
3-Sch10-Cl6
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'CGT cap amount' |
3-Sch10-Cl60
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'quoted (for superannuation purposes) |
3-Sch10-Cl61
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'roll-over superannuation benefit' |
3-Sch10-Cl62
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'RSA component' |
3-Sch10-Cl63
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'RSA payment' |
3-Sch10-Cl64
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'segregated current pension assets' |
3-Sch10-Cl65
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'segregated non-current assets' |
3-Sch10-Cl66
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'self-managed superannuation fund' |
3-Sch10-Cl67
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'service period' |
3-Sch10-Cl68
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'SIS dependant' |
3-Sch10-Cl69
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'small superannuation account' |
3-Sch10-Cl7
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'complying superannuation plan' |
3-Sch10-Cl70
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'small superannuation account payment' |
3-Sch10-Cl71
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'standard component' |
3-Sch10-Cl72
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'superannuation annuity' |
3-Sch10-Cl73
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'superannuation annuity payment' |
3-Sch10-Cl74
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'superannuation benefit' |
3-Sch10-Cl75
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'superannuation co-contribution benefit payment' |
3-Sch10-Cl76
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'superannuation death benefit' |
3-Sch10-Cl77
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'superannuation fund for foreign residents' |
3-Sch10-Cl78
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'superannuation fund payment' |
3-Sch10-Cl79
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'superannuation guarantee payment' |
3-Sch10-Cl8
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'concessional contributions' |
3-Sch10-Cl80
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'superannuation income stream' |
3-Sch10-Cl81
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'superannuation income stream benefit' |
3-Sch10-Cl82
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'superannuation interest' |
3-Sch10-Cl83
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'superannuation lump sum' |
3-Sch10-Cl84
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'superannuation member benefit' |
3-Sch10-Cl85
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'superannuation plan' |
3-Sch10-Cl86
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'superannuation provider' |
3-Sch10-Cl87
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'taxable component' |
3-Sch10-Cl88
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'tax free component' |
3-Sch10-Cl89
| Commenced | Action | Note |
| 15/03/2007 | Amend | Substituted definition of 'trustee' |
3-Sch10-Cl9
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'concessional contributions cap' |
3-Sch10-Cl90
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'unclaimed money payment' |
3-Sch10-Cl91
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'untaxed plan cap amount' |
3-Sch10-Cl92
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'unused annual leave payment' |
3-Sch10-Cl93
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'unused long service leave payment' |
3-Sch10-Cl94
| Commenced | Action | Note |
| 15/03/2007 | Amend | Amended definition of 'value' |
3-Sch10-Cl95
| Commenced | Action | Note |
| 15/03/2007 | Amend | Substituted definition of 'whole of life policy' |
3-Sch5-Cl6
| Commenced | Action | Note |
| 15/03/2007 | Amend | Amended definition of 'taxation law' |
3-Sch5-Cl7
| Commenced | Action | Note |
| 15/03/2007 | Amend | Amended definition of 'taxation law' |
Tax Laws Amendment (2006 Measures No. 6) Act 2007 (assent 19/02/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl16
| Commenced | Action | Note |
| 19/02/2007 | Amend | Omitted definition of 'statutory accounting period' |
3-Sch2-Cl26
| Commenced | Action | Note |
| 19/02/2007 | Amend | Amended definition of 'apportionable deductions' |
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (assent 14/09/2006)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl1039
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'general interest charge' |
3-Sch2-Cl760
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'adjusted average equity capital' |
3-Sch2-Cl761
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'annual payer' |
3-Sch2-Cl762
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'average equity capital' |
3-Sch2-Cl763
| Commenced | Action | Note |
| 14/09/2006 | Amend | Inserted definition of 'Commonwealth of Nations country' |
3-Sch2-Cl764
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'cost' |
3-Sch2-Cl765
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'inward investing entity (non-ADI)' |
3-Sch2-Cl766
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'inward investment vehicle (financial)' |
3-Sch2-Cl767
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'inward investment vehicle (general)' |
3-Sch2-Cl768
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'large withholder' |
3-Sch2-Cl769
| Commenced | Action | Note |
| 14/09/2006 | Amend | Substituted definition of 'local governing body' |
3-Sch2-Cl770
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'medium withholder' |
3-Sch2-Cl771
| Commenced | Action | Note |
| 14/09/2006 | Amend | Inserted definition of 'natural resource' |
3-Sch2-Cl772
| Commenced | Action | Note |
| 14/09/2006 | Amend | Inserted definition of 'outward investing entity (ADI)' |
3-Sch2-Cl773
| Commenced | Action | Note |
| 14/09/2006 | Amend | Inserted definition of 'outward investing entity (non-ADI)' |
3-Sch2-Cl774
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'outward investor (financial)' |
3-Sch2-Cl775
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'outward investor (general)' |
3-Sch2-Cl776
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'safe harbour capital amount' |
3-Sch2-Cl777
| Commenced | Action | Note |
| 14/09/2006 | Amend | Inserted definition of 'TFN withholding tax' |
3-Sch5-Cl125
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'BAS provisions' |
3-Sch5-Cl126
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'BAS provisions' |
Tax Laws Amendment (Personal Tax Reduction and Improved Depreciation Arrangements) Act 2006 (assent 19/06/2006)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch5-Cl11
| Commenced | Action | Note |
| 19/06/2006 | Amend | Amended definition of 'diminishing value method' |
Tax Laws Amendment (2006 Measures No. 1) Act 2006 (assent 6/04/2006)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl2
| Commenced | Action | Note |
| 6/04/2006 | Amend | Inserted definition of 'temporary resident' |
3-Sch1-Cl38
| Commenced | Action | Note |
| 6/04/2006 | Amend | Inserted definition of 'FLP' |
3-Sch1-Cl39
| Commenced | Action | Note |
| 6/04/2006 | Amend | Amended definition of 'notional accounting period' |
3-Sch2-Cl49
| Commenced | Action | Note |
| 6/04/2006 | Amend | Substituted definition of 'incidental costs' |
3-Sch3-Cl3
| Commenced | Action | Note |
| 6/04/2006 | Amend | Inserted definition 'product ruling' |
3-Sch3-Cl4
| Commenced | Action | Note |
| 6/04/2006 | Amend | Inserted definition 'promoter' |
3-Sch3-Cl5
| Commenced | Action | Note |
| 6/04/2006 | Amend | Inserted definition 'tax exploitation scheme' |
Tax Laws Amendment (Improvements to Self Assessment) Act (No. 1) 2005 (assent 29/06/2005)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl22
| Commenced | Action | Note |
| 29/06/2005 | Amend | Inserted definition 'base interest rate' |
3-Sch1-Cl23
| Commenced | Action | Note |
| 29/06/2005 | Amend | Inserted definition 'shortfall interest charge' |
Tax Laws Amendment (2004 Measures No.7) Act 2005 (assent 1/04/2005)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl10
| Commenced | Action | Note |
| 1/04/2005 | Amend | Inserted definition of 'STS annual turnover' |
3-Sch1-Cl9
| Commenced | Action | Note |
| 1/04/2005 | Amend | Inserted definition of 'net STS income' |
3-Sch6-Cl15
| Commenced | Action | Note |
| 1/04/2005 | Amend | Amended definition of 'test time' |
3-Sch6-Cl27
| Commenced | Action | Note |
| 1/04/2005 | Amend | Amended definition of 'retained cost base asset' |
3-Sch6-Cl28
| Commenced | Action | Note |
| 1/04/2005 | Amend | Amended definition of 'terminating value' |
Higher Education Support (Transitional Provisions and Consequential Amendments) Act 2003 (assent 19/12/2003)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl43
| Commenced | Action | Note |
| 1/01/2004 | Amend | Inserted definition of 'accumulated HELP debt' |
Taxation Laws Amendment Act (No. 5) 2003 (assent 17/12/2003)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch2-Cl33
| Commenced | Action | Note |
| 17/12/2003 | Amend | Inserted definition of 'excluded equity interest' |
3-Sch2-Cl34
| Commenced | Action | Note |
| 17/12/2003 | Amend | Substituted definition of 'on issue' |
Taxation Laws Amendment Act (No. 2) 2002 (assent 3/07/2002)
EXPLANATORY MEMORANDUM - REPS
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - SEN
3-Sch4-Cl7
| Commenced | Action | Note |
| 3/07/2002 | Amend | Inserted definition of 'non-complying ADF' |
Taxation Laws Amendment Act (No. 4) 2002 (assent 29/06/2002)
Explanatory Memorandum - REPS
Correction to the Explanatory Memorandum - SEN
Second Reading Speech - SEN
3-Sch1-Cl39
| Commenced | Action | Note |
| 29/06/2002 | Amend | Substituted definition of 'controlled foreign entity debt' |
3-Sch1-Cl40
| Commenced | Action | Note |
| 29/06/2002 | Amend | Substituted definition of 'controlled foreign entity equity' |
3-Sch1-Cl41
| Commenced | Action | Note |
| 29/06/2002 | Amend | Inserted definition of 'cost-free debt capital' |
3-Sch1-Cl42
| Commenced | Action | Note |
| 29/06/2002 | Amend | Amended definition of 'financial entity' |
Family Law Legislation Amendment (Superannuation) (Consequential Provisions) Act 2001 (assent 18/09/2001)
Explanatory Memorandum - REPS
Second Reading Speech - SEN
3-Sch1-Cl21
| Commenced | Action | Note |
| 28/12/2002 | Amend | Inserted definition of 'non-member spouse' |
3-Sch1-Cl22
| Commenced | Action | Note |
| 28/12/2002 | Amend | Inserted definition of 'payment split' |
3-Sch1-Cl23
| Commenced | Action | Note |
| 28/12/2002 | Amend | Inserted definition of 'small superannuation fund' |
3-Sch1-Cl24
| Commenced | Action | Note |
| 28/12/2002 | Amend | Inserted definition of 'splittable payments' |
Taxation Laws Amendment (Superannuation Contributions) Act 2001 (assent 18/07/2001)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl7
| Commenced | Action | Note |
| 18/07/2001 | Amend | Inserted definition of 'non-complying superannuation fund' |
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 | Amended definition of 'acquisition time' |
| 30/06/2001 | Amend | Amended definition of 'acquisition year' |
| 30/06/2001 | Amend | Amended definition of 'approved management plan' |
| 30/06/2001 | Amend | Amended definition of 'commercial horticulture' |
| 30/06/2001 | Amend | Amended definition of 'connecting power to land or upgrading the connection' |
| 30/06/2001 | Amend | Amended definition of 'cost' |
| 30/06/2001 | Amend | Amended definition of 'environmental protection activities' |
| 30/06/2001 | Amend | Amended definition of 'exploration or prospecting' |
| 30/06/2001 | Amend | Amended definition of 'forestry road' |
| 30/06/2001 | Amend | Amended definition of 'hold' |
| 30/06/2001 | Amend | Amended definition of 'horticultural plant' |
| 30/06/2001 | Amend | Amended definition of 'horticulture' |
| 30/06/2001 | Amend | Amended definition of 'landcare operation' |
| 30/06/2001 | Amend | Amended definition of 'metering point' |
| 30/06/2001 | Amend | Amended definition of 'minerals' |
| 30/06/2001 | Amend | Amended definition of 'mining quarrying or prospecting information' |
| 30/06/2001 | Amend | Amended definition of 'petroleum' |
| 30/06/2001 | Amend | Amended definition of 'plant' |
| 30/06/2001 | Amend | Amended definition of 'tax exempt vendor' |
| 30/06/2001 | Amend | Amended definition of 'test time' |
| 30/06/2001 | Amend | Amended definition of 'timber mill building' |
| 30/06/2001 | Amend | Amended definition of 'timber operation' |
| 30/06/2001 | Amend | Amended definition of 'transition entity' |
| 30/06/2001 | Amend | Amended definition of 'transition time' |
| 30/06/2001 | Amend | Amended definition of 'transition year' |
| 30/06/2001 | Amend | Amended definition of 'transport capital' |
| 30/06/2001 | Amend | Amended definition of 'transport facility' |
| 30/06/2001 | Amend | Amended definition of 'water facility' |
| 30/06/2001 | Amend | Amended definition of 'your earning activity' |
| 30/06/2001 | Amend | Inserted definition of 'adjustable value' |
| 30/06/2001 | Amend | Inserted definition of 'ancillary mining activities' |
| 30/06/2001 | Amend | Inserted definition of 'car limit' |
| 30/06/2001 | Amend | Inserted definition of 'closing pool value' |
| 30/06/2001 | Amend | Inserted definition of 'creditable importation' |
| 30/06/2001 | Amend | Inserted definition of 'datacasting transmitter licence' |
| 30/06/2001 | Amend | Inserted definition of 'depreciating asset' |
| 30/06/2001 | Amend | Inserted definition of 'in-house software' |
| 30/06/2001 | Amend | Inserted definition of 'low-cost asset' |
| 30/06/2001 | Amend | Inserted definition of 'low-value asset' |
| 30/06/2001 | Amend | Inserted definition of 'minerals treatment' |
| 30/06/2001 | Amend | Inserted definition of 'mining building site' |
| 30/06/2001 | Amend | Inserted definition of 'mining operations' |
| 30/06/2001 | Amend | Inserted definition of 'mining site rehabilitation' |
| 30/06/2001 | Amend | Inserted definition of 'notional adjustable value' |
| 30/06/2001 | Amend | Inserted definition of 'opening adjustable value' |
| 30/06/2001 | Amend | Inserted definition of 'privatised asset' |
| 30/06/2001 | Amend | Inserted definition of 'processed minerals' |
| 30/06/2001 | Amend | Inserted definition of 'project amount' |
| 30/06/2001 | Amend | Inserted definition of 'project life' |
| 30/06/2001 | Amend | Inserted definition of 'remaining effective life' |
| 30/06/2001 | Amend | Inserted definition of 'starting of a depreciating asset' |
| 30/06/2001 | Amend | Inserted definition of 'taxable purpose' |
| 30/06/2001 | Amend | Omitted definition of 'IRU' |
| 30/06/2001 | Amend | Omitted definition of 'abnormal income' |
| 30/06/2001 | Amend | Omitted definition of 'allowable capital expenditure' |
| 30/06/2001 | Amend | Omitted definition of 'amount rising' |
| 30/06/2001 | Amend | Omitted definition of 'ancillary activities' |
| 30/06/2001 | Amend | Omitted definition of 'available assessable income' |
| 30/06/2001 | Amend | Omitted definition of 'car depreciation limit' |
| 30/06/2001 | Amend | Omitted definition of 'cash bidding exploration or prospecting authority' |
| 30/06/2001 | Amend | Omitted definition of 'concentration' |
| 30/06/2001 | Amend | Omitted definition of 'diminishing value method' |
| 30/06/2001 | Amend | Omitted definition of 'diminishing value rate' |
| 30/06/2001 | Amend | Omitted definition of 'eligible building site' |
| 30/06/2001 | Amend | Omitted definition of 'eligible mining operations' |
| 30/06/2001 | Amend | Omitted definition of 'eligible mining or quarrying operations' |
| 30/06/2001 | Amend | Omitted definition of 'eligible quarrying operations' |
| 30/06/2001 | Amend | Omitted definition of 'entitlement to an eligible cash bidding amount' |
| 30/06/2001 | Amend | Omitted definition of 'excess deduction rules' |
| 30/06/2001 | Amend | Omitted definition of 'expenditure on software' |
| 30/06/2001 | Amend | Omitted definition of 'expenditure' |
| 30/06/2001 | Amend | Omitted definition of 'exploration or prospecting authority' |
| 30/06/2001 | Amend | Omitted definition of 'exploration or prospecting cash bidding payment' |
| 30/06/2001 | Amend | Omitted definition of 'genuine prospector' |
| 30/06/2001 | Amend | Omitted definition of 'horticulture business' |
| 30/06/2001 | Amend | Omitted definition of 'low-cost plant' |
| 30/06/2001 | Amend | Omitted definition of 'low-value pool' |
| 30/06/2001 | Amend | Omitted definition of 'method of depreciation' |
| 30/06/2001 | Amend | Omitted definition of 'mining authority' |
| 30/06/2001 | Amend | Omitted definition of 'mining cash bidding payment' |
| 30/06/2001 | Amend | Omitted definition of 'mining or quarrying transport' |
| 30/06/2001 | Amend | Omitted definition of 'new spectrum licence' |
| 30/06/2001 | Amend | Omitted definition of 'notional depreciation amount' |
| 30/06/2001 | Amend | Omitted definition of 'notional income' |
| 30/06/2001 | Amend | Omitted definition of 'notional undeducted cost' |
| 30/06/2001 | Amend | Omitted definition of 'old spectrum licence' |
| 30/06/2001 | Amend | Omitted definition of 'opening balance' |
| 30/06/2001 | Amend | Omitted definition of 'partial realisation' |
| 30/06/2001 | Amend | Omitted definition of 'petroleum mining' |
| 30/06/2001 | Amend | Omitted definition of 'plant lease' |
| 30/06/2001 | Amend | Omitted definition of 'plant lessee' |
| 30/06/2001 | Amend | Omitted definition of 'pool closing balance' |
| 30/06/2001 | Amend | Omitted definition of 'pool' |
| 30/06/2001 | Amend | Omitted definition of 'pre-mining condition' |
| 30/06/2001 | Amend | Omitted definition of 'prime cost rate' |
| 30/06/2001 | Amend | Omitted definition of 'processed materials' |
| 30/06/2001 | Amend | Omitted definition of 'qualifying interest' |
| 30/06/2001 | Amend | Omitted definition of 'qualifying purpose' |
| 30/06/2001 | Amend | Omitted definition of 'quarry materials' |
| 30/06/2001 | Amend | Omitted definition of 'quasi-owner' |
| 30/06/2001 | Amend | Omitted definition of 'rehabilitation' |
| 30/06/2001 | Amend | Omitted definition of 'related' |
| 30/06/2001 | Amend | Omitted definition of 'replace' |
| 30/06/2001 | Amend | Omitted definition of 'retention authority' |
| 30/06/2001 | Amend | Omitted definition of 'roll-over event' |
| 30/06/2001 | Amend | Omitted definition of 'software pool' |
| 30/06/2001 | Amend | Omitted definition of 'software' |
| 30/06/2001 | Amend | Omitted definition of 'treatment' |
| 30/06/2001 | Amend | Omitted definition of 'undeducted costs' |
| 30/06/2001 | Amend | Omitted definition of 'unrecouped expenditure' |
| 30/06/2001 | Amend | Omitted definition of 'years remaining' |
| 30/06/2001 | Amend | Substituted definition of ' pre-existing audited book value' |
| 30/06/2001 | Amend | Substituted definition of 'balancing adjustment event' |
| 30/06/2001 | Amend | Substituted definition of 'capital allowance' |
| 30/06/2001 | Amend | Substituted definition of 'closing pool balance' |
| 30/06/2001 | Amend | Substituted definition of 'effective life' |
| 30/06/2001 | Amend | Substituted definition of 'instalment of petroleum resource rent tax' |
| 30/06/2001 | Amend | Substituted definition of 'intellectual property' |
| 30/06/2001 | Amend | Substituted definition of 'mining quarrying or prospecting rights' |
| 30/06/2001 | Amend | Substituted definition of 'notional written down value' |
| 30/06/2001 | Amend | Substituted definition of 'petroleum resource rent tax' |
| 30/06/2001 | Amend | Substituted definition of 'prime cost method' |
| 30/06/2001 | Amend | Substituted definition of 'short-term hire agreement' |
| 30/06/2001 | Amend | Substituted definition of 'termination value' |
| 30/06/2001 | Amend | Substituted definition of 'undeducted pre-existing audited book value' |
| 30/06/2001 | Amend | Substituted definition of 'written down value' |
Farm Household Support Amendment Act 2000 (assent 19/10/2001)
3-Sch2-Cl19
| Commenced | Action | Note |
| 18/12/2000 | Amend | Amended definition of 'supplementary amount table item 2' |
Indirect Tax Legislation Amendment Act 2000 (assent 30/06/2000)
Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Further Supplementary Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch7-Cl29
| Commenced | Action | Note |
| 1/07/2000 | Amend | Amended definition of 'company' |
3-Sch7-Cl30
| Commenced | Action | Note |
| 1/07/2000 | Amend | Inserted definition of 'non-entity joint venture' |
Corporate Law Economic Reform Program Act 1999 (assent 24/11/1999)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch5-Cl21
| Commenced | Action | Note |
| 13/03/2000 | Amend | Substituted definition of 'relevant interest' |
Primary Industries and Energy Legislation Amendment Act (No. 1) 1998 (assent )
3-Sch2-Cl10
| Commenced | Action | Note |
| 30/07/1998 | Amend | Amended definition of 'supplementary amount' |
Taxation Laws Amendment (Company Law Review) Act 1998 (assent 29/06/1998)
Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch6
| Commenced | Action | Note |
| 1/07/1998 | Amend | Amended definition of 'dividend' |
| 1/07/1998 | Amend | Inserted definition of 'paid-up share capital' |
Taxation Laws Amendment Act (No. 3)1998 (assent 23/06/1998)
Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
SECOND READING SPEECH - REPS
SECOND READING SPEECH - SEN
3-Sch9-Cl5
| Commenced | Action | Note |
| 23/06/1998 | Amend | Inserted definition of 'RSA' |
3-Sch9-Cl6
| Commenced | Action | Note |
| 23/06/1998 | Amend | Inserted definition of 'savings and investment income' |
Taxation Laws Amendment Act (No. 4) 1997 (assent )
Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Additional Supplementary Explanatory Memorandum - REPS
Second Reading - REPS
3-Sch6-Cl14
| Commenced | Action | Note |
| 21/11/1997 | Amend | Amended definition of 'quasi-owner' |
3-Sch6-Cl15
| Commenced | Action | Note |
| 21/11/1997 | Amend | Inserted definition of 'hire purchase agreement' |
3-Sch6-Cl169
| Commenced | Action | Note |
| 21/11/1997 | Amend | Inserted definition of 'plant lessee' |
Taxation Laws Amendment (No. 3) Act 1997 (assent 14/10/1997)
Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
Second Reading - REPS
3-Sch14-Cl59
| Commenced | Action | Note |
| 1/07/1997 | Amend | Inserted definition of 'injected amount' |
3-Sch14-Cl60
| Commenced | Action | Note |
| 1/07/1997 | Amend | Omitted definition of 'injected income' |
Taxation Laws Amendment Act (No. 2) 1997 (assent 30/06/1997)
3-Sch3-Cl17
| Commenced | Action | Note |
| 30/06/1997 | Amend | Inserted definition of 'prescribed dual resident' |
Taxation Laws Amendment (Private Health Insurance Incentives) Act 1997 (assent 30/04/1997)
Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
3-Sch2
| Commenced | Action | Note |
| 01/07/1997 | Amend | Inserted definition of 'priority agreement' |