House of Representatives
New Business Tax System (Capital Allowances) Bill 2001
New Business Tax System (Capital Allowances - Transitional and Consequential) Bill 2001
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)Index
New business Tax System (Capital Allowances) Bill 2001
Schedule 1: Capital Allowances
| Bill reference | Paragraph Number |
|---|---|
| Item 1, Subdivision 40-D | 3.10 |
| Item 1, subsection 40-25(1) | 1.9 |
| Item 1, subsection 40-25(2) | 1.10 |
| Item 1, subsections 40-25(3) and (4) | 1.11 |
| Item 1, subsections 40-25(5) and (6) | 1.12 |
| Item 1, subsection 40-25(7) | 1.10 |
| Item 1, subsection 40-25(7)(b) | 7.16 |
| Item 1, paragraph 40-25(7)(c) | 7.31 |
| Item 1, paragraph 40-30(1)(a) | 1.16 |
| Item 1, paragraphs 40-30(1)(b) and (c) and subsection 40-30(2) | 1.17 |
| Item 1, paragraph 40-30(2)(a) and (b) | 7.19 |
| Item 1, subsection 40-30(3) | 1.16 |
| Item 1, subsection 40-30(4) | 1.15 |
| Item 1, subsection 40-30(5) | 1.49, 1.114 |
| Item 1, section 40-35 | 1.140 |
| Item 1, subsection 40-35(1) | 1.58 |
| Item 1, subsection 40-35(2) | 1.59 |
| Item 1, section 40-40 | 1.25 |
| Item 1, section 40-40, item 1 in the table | 1.40 |
| Item 1, section 40-40, item 2 in the table | 1.43 |
| Item 1, section 40-40, item 3 in the table | 1.42 |
| Item 1, section 40-40, item 4 in the table | 1.39 |
| Item 1, section 40-40, item 5 in the table | 1.36, 2.54 |
| Item 1, section 40-40, item 6 in the table | 1.32, 2.54 |
| Item 1, section 40-40, item 7 in the table | 1.45, 1.53, 2.50 |
| Item 1, section 40-40, items 8 and 9 in the table | 1.47 |
| Item 1, section 40-40, item 10 in the table | 1.27, 1.55 |
| Item 1, subsections 40-40(4) to (6) | 11.45 |
| Item 1, subsection 40-45(1) | 1.20 |
| Item 1, subsection 40-45(2) | 1.21 |
| Item 1, subsections 40-45(3) and (4) | 1.22 |
| Item 1, subsection 40-45(5) | 1.20 |
| Item 1, subsection 40-50(1) | 1.8 |
| Item 1, section 40-55 | 1.23 |
| Item 1, subsection 40-55(7) | 7.12 |
| Item 1, section 40-60 | 1.63 |
| Item 1, subsections 40-60(2) and (3) | 1.64 |
| Item 1, subsection 40-65(1) | 1.74, 1.94 |
| Item 1, subsection 40-65(2) | 1.76 |
| Item 1, subsection 40-65(3) | 1.77 |
| Item 1, subsection 40-65(4) | 1.78 |
| Item 1, subsection 40-65(5) | 1.68 |
| Item 1, subsection 40-70(1) | 1.83, 1.91, 1.95, 1.103 |
| Item 1, subsection 40-70(2) | 1.75 |
| Item 1, subsection 40-70(3) | 1.69, 1.79 |
| Item 1, subsection 40-75(1) | 1.87, 1.91, 1.95, 1.103 |
| Item 1, subsection 40-75(2) | 1.89 |
| Item 1, paragraph 40-75(3)(a) | 1.88 |
| Item 1, subsection 40-75(4) | 1.106 |
| Item 1, subsection 40-75(5) | 1.69, 1.112 |
| Item 1, subsection 40-75(6) | 1.112 |
| Item 1, subsection 40-75(7) | 1.79 |
| Item 1, subsection 40-80(1) | 1.70 |
| Item 1, paragraph 40-80(1)(a) | 7.12 |
| Item 1, paragraph 40-80(1)(b) | 7.13 |
| Item 1, paragraph 40-80(1)(c) | 7.14 |
| Item 1, subsection 40-80(2) | 1.72 |
| Item 1, paragraph 40-85(1)(a) | 1.98 |
| Item 1, paragraph 40-85(1)(b) | 1.99 |
| Item 1, paragraph 40-85(1)(c) | 1.101 |
| Item 1, subsection 40-85(2) | 1.100 |
| Item 1, section 40-90 | 1.84 |
| Item 1, subsection 40-90(3) | 1.102 |
| Item 1, subsection 40-95(1) | 1.104 |
| Item 1, paragraph 40-95(1)(a) | 1.108 |
| Item 1, paragraph 40-95(1)(b) | 1.108, 1.124 |
| Item 1, paragraph 40-95(2)(a) | 1.122 |
| Item 1, paragraph 40-95(2)(b) | 1.123 |
| Item 1, subsection 40-95(3) | 1.108, 1.125 |
| Item 1, subsection 40-95(4) | 1.109 |
| Item 1, subsection 40-95(5) | 1.110 |
| Item 1, subsection 40-95(6) | 1.111 |
| Item 1, subsection 40-95(7) | 1.112 |
| Item 1, subsection 40-95(8) | 1.113, 1.117 |
| Item 1, subsection 40-95(9) | 1.119 |
| Item 1, subsections 40-100(1) to (3) | 1.120 |
| Item 1, subsection 40-100(4) | 1.121 |
| Item 1, subsections 40-105(1) to (3) | Diagram 1.1 |
| Item 1, subsection 40-105(4) | 1.112 |
| Item 1, subsection 40-110(1) | 1.131 |
| Item 1, subsection 40-110(2) | 1.129 |
| Item 1, subsection 40-110(3) | 1.128 |
| Item 1, subsection 40-110(5) | 1.133 |
| Item 1, section 40-115 | 1.134 |
| Item 1, subsection 40-115(1) | 2.35 |
| Item 1, subsection 40-115(2) | 1.141 |
| Item 1, subsection 40-120(1) | 1.146 |
| Item 1, section 40-125 | 1.149, 2.38 |
| Item 1, paragraph 40-130(1)(a) | 1.155 |
| Item 1, paragraph 40-130(1)(b) | 1.156 |
| Item 1, subsection 40-130(2) | 1.94, 1.155 |
| Item 1, subsection 40-130(3) | 1.133 |
| Item 1, section 40-135 | 1.158, 1.159 |
| Item 1, subsection 40-140(1) and paragraph 40-140(2)(a) | 1.160 |
| Item 1, paragraphs 40-140(2)(b) and (c) | 1.161 |
| Item 1, subsection 40-140(3) | 1.163, 1.164 |
| Item 1, paragraph 40-140(4)(b) | 1.162 |
| Item 1, subsection 40-140(5) | 1.163, 1.164 |
| Item 1, subsection 40-140(6) and section 40-145 | 1.163 |
| Item 1, section 40-175 | 2.13 |
| Item 1, subsection 40-180(1) | 2.14, 2.16 |
| Item 1, paragraph 40-180(1)(a) | 2.17, 2.33 |
| Item 1, subsection 40-180(2) | 2.16, 2.34 |
| Item 1, subsection 40-180(2), item 1 in the table | 2.36 |
| Item 1, subsection 40-180(2), item 2 in the table | 2.39 |
| Item 1, subsection 40-180(2), items 3 and 4 in the table | 2.47 |
| Item 1, subsection 40-180(2), item 5 in the table | 2.49, 3.97 |
| Item 1, subsection 40-180(2), item 6 in the table | 2.53 |
| Item 1, subsection 40-180(2), item 7 in the table | 2.55 |
| Item 1, subsection 40-180(2), item 8 in the table | 2.58 |
| Item 1, subsection 40-180(2), item 9 in the table | 2.60 |
| Item 1, subsection 40-180(2), item 10 in the table | 2.66 |
| Item 1, subsection 40-180(2), item 11 in the table | 2.68 |
| Item 1, subsection 40-180(2), item 12 in the table | 2.69 |
| Item 1, subsection 40-180(2), item 13 in the table | 2.70 |
| Item 1, section 40-185 | 2.51 |
| Item 1, subsection 40-185(1) | 2.18 |
| Item 1, subsection 40-185(1), item 1 in the table | 2.19 |
| Item 1, subsection 40-185(1), item 2 in the table | 2.21 |
| Item 1, subsection 40-185(1), item 3 in the table | 2.23 |
| Item 1, subsection 40-185(1), item 4 in the table | 2.25 |
| Item 1, subsection 40-185(1), item 5 in the table | 2.26 |
| Item 1, subsection 40-185(1), item 6 in the table | 2.27 |
| Item 1, paragraph 40-185(1)(a) | 2.29 |
| Item 1, subsection 40-185(2) | 2.28 |
| Item 1, subsection 40-190(1) | 2.15, 2.71 |
| Item 1, subsection 40-190(2) | 2.71, 2.75, 2.76 |
| Item 1, subsection 40-190(3) | 2.75 |
| Item 1, subsection 40-190(3), item 1 in the table | 2.77 |
| Item 1, subsection 40-190(3), item 2 in the table | 2.78 |
| Item 1, section 40-195 | 2.80 |
| Item 1, section 40-200 | 2.83 |
| Item 1, section 40-205 | 1.137, 2.37 |
| Item 1, section 40-210 | 1.151, 2.42 |
| Item 1, subsection 40-215(1) | 2.84 |
| Item 1, subsection 40-215(2) | 2.87 |
| Item 1, section 40-220 | 2.88 |
| Item 1, subsections 40-225(1) and (2) | 2.95 |
| Item 1, subsection 40-225(3) | 2.98 |
| Item 1, subsection 40-230(1) | 2.91, 3.68 |
| Item 1, subsection 40-230(2) | 2.93 |
| Item 1, subsection 40-230(3) | 2.92 |
| Item 1, section 40-285 | 3.71 |
| Item 1, subsection 40-285(1) | 3.11 |
| Item 1, subsection 40-285(2) | 3.14 |
| Item 1, subsection 40-285(3) | 3.16 |
| Item 1, subsection 40-285(4) | 3.17 |
| Item 1, section 40-290 | 1.152 |
| Item 1, subsection 40-290(1) | 3.72, 3.74 |
| Item 1, subsection 40-290(2) | 3.73 |
| Item 1, subsection 40-290(3) | 1.138, 3.74 |
| Item 1, subsection 40-290(4) | 3.74 |
| Item 1, subsection 40-290(5) | 3.75 |
| Item 1, subsection 40-295(1) | 2.44, 3.19 |
| Item 1, subsection 40-295(1), note | 3.21 |
| Item 1, paragraph 40-295(1)(b) | 3.46 |
| Item 1, paragraph 40-295(1)(c) | 3.24, 3.46 |
| Item 1, subsection 40-295(2) | 3.19 |
| Item 1, subsection 40-295(3) | 1.135, 1.150, 3.25 |
| Item 1, subsection 40-300(1) | 3.30, 3.31 |
| Item 1, paragraph 40-300(1)(a) | 3.44 |
| Item 1, subsection 40-300(2) | 3.30, 3.45 |
| Item 1, subsection 40-300(2), item 1 in the table | 2.45, 3.47 |
| Item 1, subsection 40-300(2), item 2 in the table | 3.47 |
| Item 1, subsection 40-300(2), items 3 and 4 in the table | 3.48 |
| Item 1, subsection 40-300(2), item 5 in the table | 3.51 |
| Item 1, subsection 40-300(2), item 6 in the table | 3.54 |
| Item 1, subsection 40-300(2), item 7 in the table | 3.56 |
| Item 1, subsection 40-300(2), item 8 in the table | 3.58 |
| Item 1, subsection 40-300(2), item 9 in the table | 3.59, 3.61 |
| Item 1, subsection 40-300(2), item 10 in the table | 3.60 |
| Item 1, subsection 40-300(2), item 11 in the table | 3.64 |
| Item 1, section 40-305 | 3.49 |
| Item 1, subsection 40-305(1) | 3.33 |
| Item 1, subsection 40-305(1), item 1 in the table | 3.34 |
| Item 1, subsection 40-305(1), item 2 in the table | 3.36 |
| Item 1, subsection 40-305(1), item 3 in the table | 3.37 |
| Item 1, subsection 40-305(1), item 4 in the table | 3.39 |
| Item 1, subsection 40-305(1), item 5 in the table | 3.41 |
| Item 1, subsection 40-305(1), item 6 in the table | 3.40 |
| Item 1, paragraph 40-305(1)(a) | 3.43 |
| Item 1, subsection 40-305(2) | 3.42 |
| Item 1, section 40-310 | 3.65 |
| Item 1, subsection 40-315(1) | 3.66 |
| Item 1, subsection 40-315(2) | 3.67 |
| Item 1, section 40-320 | 3.70 |
| Item 1, section 40-325 | 3.69 |
| Item 1, subsection 40-335(1) | 3.77 |
| Item 1, subsection 40-335(2) | 3.78 |
| Item 1, subsection 40-340(1) | 3.100 |
| Item 1, subsection 40-340(2) | 3.101 |
| Item 1, subsection 40-340(3) | 3.105, 3.106 |
| Item 1, subsection 40-340(4) | 3.106 |
| Item 1, subsection 40-340(5) | 3.107 |
| Item 1, subsection 40-340(6) | 3.108 |
| Item 1, subsection 40-340(7) | 3.109 |
| Item 1, subsection 40-340(8) | 3.98 |
| Item 1, subsection 40-350(1) | 3.110 |
| Item 1, subsection 40-350(2) | 3.111 |
| Item 1, subsection 40-360(2) | 3.102 |
| Item 1, subsection 40-360(3) | 3.103 |
| Item 1, subsection 40-360(4) | 3.104 |
| Item 1, subsection 40-365(1) | 3.80 |
| Item 1, subsection 40-365(2) | 3.80, 3.81 |
| Item 1, subsections 40-365(3) and (4) | 3.81 |
| Item 1, subsection 40-365(5) | 3.83 |
| Item 1, subsection 40-365(6) | 3.84 |
| Item 1, section 40-370 | 3.13, 3.86 |
| Item 1, subsection 40-370(3) | 3.95 |
| Item 1, subsection 40-370(4) | 3.94 |
| Item 1, subsection 40-425(1) | 4.7, 4.9 |
| Item 1, subsection 40-425(2) | 4.9, 4.13 |
| Item 1, subsection 40-425(3) | 4.7 |
| Item 1, subsection 40-425(4) | 4.13 |
| Item 1, subsection 40-425(5) | 4.9, 4.13 |
| Item 1, subsection 40-425(6) | 4.10 |
| Item 1, subsection 40-425(7) | 4.13 |
| Item 1, subsection 40-430(1) | 4.14 |
| Item 1, subsection 40-430(2) | 4.15 |
| Item 1, section 40-435 | 4.18 |
| Item 1, subsection 40-440(1) | 4.19 |
| Item 1, subsection 40-440(2) | 4.24 |
| Item 1, subsection 40-445(1) | 4.26 |
| Item 1, subsection 40-445(2) | 4.28 |
| Item 1, subsections 40-450(1) and (4) | 4.30 |
| Item 1, subsections 40-450(2) and (3) | 4.31 |
| Item 1, section 40-455 | 4.34 |
| Item 1, subsection 40-460(1) | 4.35 |
| Item 1, subsection 40-460(2) | 4.36 |
| Item 1, subsections 40-515(1) and (2) | 5.6 |
| Item 1, subsection 40-515(3) | 5.7 |
| Item 1, subsection 40-515(4) | 5.12 |
| Item 1, subsection 40-520(1) | 5.8 |
| Item 1, subsection 40-520(2) | 5.13 |
| Item 1, subsection 40-525(1) | 5.9 |
| Item 1, subsection 40-525(2), items 1 to 3 in the table | 5.17 |
| Item 1, subsection 40-525(3), items 1 and 2 in the table | 5.38 |
| Item 1, section 40-530, item 1 in the table | 5.10 |
| Item 1, section 40-530, item 2 in the table, paragraph (a) | 5.18 |
| Item 1, section 40-530, item 2 in the table, paragraph (b) | 5.19 |
| Item 1, section 40-530, item 3 in the table | 5.39 |
| Item 1, subsection 40-535(1) | 5.14 |
| Item 1, subsection 40-535(2) | 5.16 |
| Item 1, section 40-540 | 5.11 |
| Item 1, subsection 40-545(1) | 5.21 |
| Item 1, subsection 40-545(2) | 5.22, 5.23, 5.27 |
| Item 1, subsection 40-545(3) | 5.29 |
| Item 1, subsection 40-550(1) | 5.41, 5.42, 5.43 |
| Item 1, subsections 40-550(2) and (3) | 5.40 |
| Item 1, subsections 40-555(1) and (2) | 5.12 |
| Item 1, subsection 40-555(3) | 5.26, 5.42 |
| Item 1, section 40-560 | 5.7 |
| Item 1, paragraph 40-565(1)(a) | 5.30 |
| Item 1, paragraph 40-565(1)(b) | 5.44 |
| Item 1, subsection 40-565(2), paragraphs (a) and (b) of step 1 | 5.45 |
| Item 1, subsection 40-565(2), step 2 | 5.46 |
| Item 1, subsection 40-565(3) | 5.47 |
| Item 1, subsection 40-570(1) | 5.49 |
| Item 1, subsection 40-570(2) | 5.50 |
| Item 1, subsection 40-570(3) | 5.51 |
| Item 1, subsection 40-575(1) | 5.32, 5.34 |
| Item 1, paragraphs 40-575(2)(a) and (b) and subsection 40-575(3) | 5.34 |
| Item 1, paragraph 40-575(4)(a) | 5.35 |
| Item 1, paragraph 40-575(4)(b) | 5.36 |
| Item 1, subsection 40-575(5) | 5.37 |
| Item 1, subsection 40-575(6) | 5.34 |
| Item 1, subsection 40-630(1) | 6.9 |
| Item 1, paragraphs 40-630(2)(a) and (b) | 6.7 |
| Item 1, subsection 40-630(3) | 6.8 |
| Item 1, paragraphs 40-635(1)(a) to (f) and subsection 40-635(2) | 6.10 |
| Item 1, section 40-640 | 6.10, 6.11 |
| Item 1, subsection 40-645(1) | 6.13 |
| Item 1, subsection 40-645(2) | 6.17 |
| Item 1, subsection 40-645(3) | 6.26 |
| Item 1, subsection 40-645(3), note 1 | 6.27 |
| Item 1, subsection 40-645(3), note 2 | 6.28 |
| Item 1, subsection 40-650(1) | 6.18 |
| Item 1, subsection 40-650(2) | 6.19 |
| Item 1, subsection 40-650(3) | 6.20 |
| Item 1, subsection 40-650(4) | 6.21 |
| Item 1, subsection 40-650(5) | 6.22 |
| Item 1, subsection 40-650(6) | 6.23 |
| Item 1, subsection 40-650(7) | 6.24 |
| Item 1, subsection 40-650(8) | 6.25 |
| Item 1, subsection 40-655(1) | 6.14 |
| Item 1, subsection 40-655(2) | 6.15 |
| Item 1, subsection 40-655(3) | 6.16 |
| Item 1, section 40-660 | 6.29 |
| Item 1, subsection 40-665(1) | 6.30 |
| Item 1, subsection 40-665(2) | 6.31 |
| Item 1, subsection 40-665(3) | 6.32 |
| Item 1, section 40-670 and subsection 40-670(1), note | 6.11 |
| Item 1, section 40-675 | 6.12 |
| Item 1, section 40-730 | 1.71 |
| Item 1, paragraphs 40-730(1)(b) and (c) | 7.22 |
| Item 1, subsection 40-730(4) | 7.23 |
| Item 1, paragraph 40-730(4)(d) | 7.19 |
| Item 1, subsections 40-730(5) and (6) | 7.25 |
| Item 1, subsection 40-730(7) | 7.26 |
| Item 1, subsection 40-730(8) | 7.27 |
| Item 1, subsections 40-735(1) and (2) | 7.28 |
| Item 1, subsection 40-735(3) | 7.31 |
| Item 1, subsections 40-735(4) to (6) | 7.29 |
| Item 1, section 40-740 | 7.30 |
| Item 1, section 40-745 | 7.32 |
| Item 1, subsections 40-750(1) to (3) | 7.34 |
| Item 1, subsections 40-755(1) to (4) | 7.36 |
| Item 1, subsections 40-760(1) and (2) | 7.37 |
| Item 1, section 40-765 | 7.38 |
| Item 1, subsections 40-830(1) and (2) | 8.7 |
| Item 1, subsection 40-830(3) | 8.14 |
| Item 1, subsection 40-830(4) | 8.18 |
| Item 1, subsection 40-830(5) | 8.19 |
| Item 1, subsection 40-830(6) | 8.20 |
| Item 1, subsection 40-830(7) | 8.18 |
| Item 1, paragraphs 40-830(7)(a) and (b) | 8.16 |
| Item 1, subsection 40-830(8) | 8.21 |
| Item 1, section 40-835 | 8.15 |
| Item 1, subsection 40-840(1) | 8.8 |
| Item 1, paragraphs 40-840(2)(a) to (c) | 8.10 |
| Item 1, paragraph 40-840(2)(d) | 8.11 |
| Item 1, section 40-845 | 8.23 |
| Item 1, section 40-855 | 8.13 |
| Item 1, sections 40-860 to 40-875 | 8.24 |
| Item 1, subsection 40-880(1) | 8.26 |
| Item 1, subsection 40-880(2) | 8.28 |
| Item 1, subsection 40-880(3) | 8.29 |
| Item 1, section 40-885 | 8.30 |
| Item 1, section 995-1 | 3.76 |
Schedule 2: Effective life and low-cost plant
| Bill reference | Paragraph number |
|---|---|
| Item 1 | 9.10 |
| Item 2 | 9.13 |
| Item 3 | 9.15 |
| Item 4 | 9.14 |
| Bill reference | Paragraph number |
|---|---|
| Item 1 | 9.19 |
| Item 2 | 9.22 |
New Business Tax System (Capital Allowances - Transitional and Consequential) Bill 2001
Schedule 1: Transitional provisions
| Bill reference | Paragraph number |
|---|---|
| Item 1, section 40-10 | 11.15 |
| Item 1, paragraph 40-10(1)(b) | 11.13 |
| Item 1, paragraph 40-10(2)(b) | 11.12 |
| Item 1, paragraph 40-10(2)(d) | 11.14 |
| Item 1, subsection 40-10(3) | 11.16 |
| Item 1, section 40-15 | 11.17 |
| Item 1, section 40-20 | 11.34 |
| Item 1, subsection 40-25(1) | 11.35 |
| Item 1, subsection 40-25(2) | 11.36 |
| Item 1, subsection 40-30(1) | 11.54 |
| Item 1, subsection 40-30(2) | 11.55 |
| Item 1, section 40-35 | 11.41 |
| Item 1, subsection 40-35(2) | 11.46 |
| Item 1, paragraphs 40-35(2)(a) to (e) | 11.42 |
| Item 1, subsection 40-35(3) | 11.42, 11.46 |
| Item 1, subsection 40-35(4) | 11.42 |
| Item 1, subsections 40-35(5) to (7) | 11.43 |
| Item 1, subsection 40-40(1) | 11.45 |
| Item 1, subsections 40-40(4) to (6) | 11.47 |
| Item 1, subsection 40-45(1) | 11.52 |
| Item 1, subsection 40-45(2) | 11.53 |
| Item 1, subsection 40-50(1) | 11.66 |
| Item 1, subsection 40-50(2) | 11.67 |
| Item 1, paragraph 40-50(2)(e) | 11.68 |
| Item 1, section 40-55 | 11.70 |
| Item 1, subsection 40-55(2) | 11.71 |
| Item 1, subsection 40-60(1) | 11.20 |
| Item 1, subsection 40-60(2) | 11.21 |
| Item 1, paragraph 40-60(2)(e) | 11.22 |
| Item 1, paragraph 40-60(2)(f) | 11.23 |
| Item 1, subsection 40-65(1) | 11.72 |
| Item 1, subsection 40-65(2) | 11.73 |
| Item 1, subsection 40-65(3) | Table 11.1 |
| Item 1, subsection 40-65(4) | 11.74 |
| Item 1, subsection 40-65(5) | 11.75 |
| Item 1, subsection 40-65(6) | 11.75, 11.80 |
| Item 1, subsection 40-65(10) | 11.73 |
| Item 1, subsection 40-70(1) | 11.9 |
| Item 1, subsection 40-75(1) | 11.48 |
| Item 1, subsection 40-75(2) | 11.49 |
| Item 1, subsections 40-75(3) and (4) | 11.50 |
| Item 1, section 40-80 | 11.81 |
| Item 1, subsection 40-230(1) | 11.18 |
| Item 1, subsection 40-230(2) | 11.19 |
| Item 1, subsection 40-285(5) | 11.82 |
| Item 1, section 40-290 | 11.10 |
| Item 1, section 40-295 | 11.25, 11.27 |
| Item 1, section 40-340 | 11.29 |
| Item 1, section 40-345 | 11.30, 11.82 |
| Item 1, section 40-420 | 11.31 |
| Item 1, section 40-425 | 11.32 |
| Item 1, section 40-450 | 11.37 |
| Item 1, subsection 40-515(1) | 11.58 |
| Item 1, paragraph 40-515(2)(a) | 11.59 |
| Item 1, paragraph 40-515(2)(b) | 11.60 |
| Item 1, paragraph 40-515(2)(c) | 11.61 |
| Item 1, section 40-520 | 11.62 |
| Item 1, section 40-525 | 11.61 |
| Item 1, subsections 40-645(1) and (2) | 11.63 |
| Item 1, subsection 40-645(3) | 11.65 |
| Item 1, section 40-650 | 11.64 |
| Item 1, section 40-670 | 11.69 |
| Item 1, section 40-825 | 11.51 |
Schedule 2: General consequential amendments
| Bill reference | Paragraph number |
|---|---|
| Items 1 and 2 | 12.7 |
| Item 3 | 12.8 |
| Item 4 | 12.9, 12.16 |
| Item 5 | 12.17, 12.20 |
| Item 6 | 12.24 |
| Item 7 | 12.25 |
| Item 8 | 12.26 |
| Item 9 | 12.27 |
| Items 10 to 14 | 12.28 |
| Item 15 | 12.29 |
| Item 16 | 12.31 |
| Item 17 | 12.33 |
| Item 18 | 12.35 |
| Item 19 | 12.37 |
| Item 20 | 12.38 |
| Items 21 to 24 | 12.39 |
| Item 25 | 12.40 |
| Items 26 and 27 | 12.41 |
| Items 28 to 42 | 12.42 |
| Items 43 to 51 | 12.43 |
| Items 52 and 53 | 12.44 |
| Items 54 to 57 | 12.45 |
| Item 58 | 12.44 |
| Items 59 to 61 | 12.46 |
| Item 62 | 12.44 |
| Items 63 to 89 | 12.41 |
| Items 90 to 96 | 12.44 |
| Items 97 to 103 | 12.46 |
| Items 104 and 105 | 12.47 |
| Items 106 to 141 | 12.44 |
| Items 142 to 144 | 12.48 |
| Items 145 to 148 | 12.44 |
| Items 149 to 193 | 12.49 |
| Item 194 | 12.50 |
| Item 195, section 17-35 | 12.53 |
| Items 196 to 205 | 12.51 |
| Items 206 to 213 | 12.52 |
| Item 216, section 27-35 | 12.53 |
| Item 216, subsection 27-80(1) | 12.54, 12.55 |
| Item 216, subsection 27-80(2) | 12.56 |
| Item 216, subsection 27-80(3) | 12.57 |
| Item 216, subsections 27-80(4) and (5) | 12.56 |
| Item 216, subsection 27-80(6) | 12.58 |
| Item 216, subsections 27-85(1) to (3) | 12.61 |
| Item 216, subsection 27-85(4) | 12.63 |
| Item 216, subsection 27-85(5) | 12.64 |
| Item 216, subsections 27-90(1) to (3) | 12.65 |
| Item 216, subsection 27-90(4) | 12.66 |
| Item 216, subsections 27-95(1) and (2) | 12.67 |
| Item 216, subsections 27-95(3) to (6) | Table 12.1 |
| Item 216, subsection 27-100(1) | 12.69 |
| Item 216, subsection 27-100(2) | 12.70, 12.72, 12.74 |
| Item 216, subsection 27-100(3) | 12.70 |
| Item 216, subsection 27-100(4) | 12.74 |
| Item 216, subsection 27-100(5) | 12.71, 12.72 |
| Item 216, subsection 27-100(6) | 12.73 |
| Item 216, paragraph 27-100(6)(a) | 12.71 |
| Item 216, paragraph 27-100(7)(b) | 12.73 |
| Item 216, subsections 27-100(8) and (9) | 12.75 |
| Item 216, subsections 27-100(10) and (12) | 12.76 |
| Item 216, subsection 27-105(2) | 12.78 |
| Item 216, subsections 27-105(3) and (4) | 12.79 |
| Item 216, subsection 27-105(6) | 12.77, 12.79 |
| Item 216, section 27-110 | 12.80 |
| Items 217 to 222 | 12.52 |
| Items 223 to 227 | 12.81 |
| Item 228 | 12.83 |
| Items 229 to 241 | 12.52 |
| Item 242 | 12.52, 12.118 |
| Item 243 | 12.83 |
| Item 244 | 12.88 |
| Items 245 to 254 | 12.52 |
| Item 255, section 100-15 | 12.92 |
| Item 256, section 104-5 | 12.111 |
| Item 258, section 104-205 | 12.111 |
| Item 259, section 104-235 | 12.90 |
| Item 259, section 104-240 | 12.99 |
| Item 259, subsections 104-240(1) and (2) | Table 12.3 |
| Item 259, subsections 104-245(1) and (2) | Table 12.4 |
| Item 260, subsection 106-5(5) | 12.103 |
| Items 269 to 279 | 12.92 |
| Item 280, section 112-45 | 12.111 |
| Item 285, section 116-25 | 12.111 |
| Item 287, subsection 116-30(4) | 12.111 |
| Item 292, section 118-24 | 12.101 |
| Item 294, subsection 122-25(3) | 12.116 |
| Items 295 to 298 | 12.117 |
| Items 303 to 318 | 12.52 |
| Items 305 to 313 | 12.117 |
| Item 314, subsection 152-10(1) | 12.114 |
| Items 322, 325, 326 and 328 to 336 | 12.52 |
| Items 331 to 333, 335, 336 and 339 | 12.83 |
| Items 349 to 476 | 12.118 |
| Item 370, subsection 995-1(1) | 12.55 |
| Items 477 to 479 | 12.119 |
| Items 480 to 483 | 12.121 |
| Items 484 to 487 | 12.123 |
Schedule 3: Taxation Laws Amendment Act (No. 1) 2001
| Bill reference | Paragraph number |
|---|---|
| Items 1 to 6 | 12.124 |
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
