Revised Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)
Chapter 10 - Capital allowances - finding tables
Outline of chapter
10.1 This chapter contains finding tables to enable you to locate quickly the provisions in Division 40 that correspond to a particular provision in the existing law and vice versa.
Finding table - old law to new law
10.2 In the finding table:
- •
- omitted means that the provision of the old law has not been included in the new law; and
- •
- transitional means that effect of the provision of the old law has been picked up by a provision in the New Business Tax System (Capital Allowances - Transitional and Consequential) Bill 2001.
Old law | New law |
---|---|
Division 40 | |
40-1 | Omitted |
40-5 | Omitted |
40-7 | Omitted |
40-10 | 40-15 |
40-15 | Omitted |
40-20 | 40-15 |
40-25 | 40-285 and 40-295 |
40-30 | Omitted |
Division 41 | |
41-1 | Omitted |
41-5 | Omitted |
41-10 | Omitted |
41-14 | 40-340(8) |
41-15 | 40-340(1) |
41-20(1) | 40-340(1) |
41-20(2) | 40-340(2) |
41-23 | 40-340(3) |
41-25 | 40-345(1) |
41-30 | 40-345(1) and (2), 40-180(1), item 5 |
41-35 | Omitted |
41-40(1) to (3) | Omitted |
41-40(4) and (5) | 40-350 |
41-50 | 40-360 |
41-55 | 40-340(3) to (7) |
41-65(1) | 40-180(2), item 8 and 40-190(3), item 1 |
41-65(2) | 40-300(1), item 6 |
41-65(3) | 995-1(1), definition of arms length |
41-65(4) | Omitted |
41-85 | 40-135 |
Division 42 | |
42-1 | Omitted |
42-5 | Omitted |
42-10 | 40-20 |
42-15 | 40-25(1) and 40-25(7)(a) |
42-18 | 45-40 |
42-19 | Omitted |
42-20(1) | 40-25(1), note 1 |
42-20(2) | 40-70(3) and 40-75(7) |
42-25(1) | 40-170 |
42-25(3) | 40-65(1) |
42-30(1) | 40-280 |
42-30(2) to (2C) | Omitted |
42-30(3) | 40-295 |
42-35 | Omitted |
42-40 | 40-130 |
42-45(1) | 40-50(1) |
42-45(2) | 40-45(1) |
42-45(3) | 40-25(3) and (4) |
42-48 | 40-90 |
42-50 | Omitted |
42-55 | Omitted |
42-60 | 40-170 |
42-65 | 40-180 to 40-190 |
42-70 | 40-225 |
42-75 | 40-180(2), item 8 and 40-190(3), item 1 |
42-80 | 40-230 |
42-82 | Omitted |
42-85 | 40-215 |
42-90 | Omitted |
42-95 | Omitted |
42-100(1) | 40-95(1) |
42-100(2) | 40-95(3) |
42-105 | 40-105 |
42-110 | 40-100(1) |
42-112 | 40-110(1) |
42-115 | Omitted |
42-118 | Omitted |
42-120 | Omitted |
42-123 | Omitted |
42-125 | Transitional |
42-135 | Transitional |
42-140 | Transitional |
42-145 | Omitted |
42-150 | Transitional |
42-155 | Omitted |
42-160 | 40-70(1) |
42-165 | 40-75(1) |
42-167 | Omitted |
42-168 | Omitted |
42-170(1) | 40-25(2) |
42-170(2) and (3) | 40-25(3) and (4) |
42-170(4) and (5) | Omitted |
42-175 | 40-85 |
42-180 | 40-280 |
42-182 | Omitted |
42-185 | 40-285(1) and (2) |
42-190 | 40-285(1) |
42-192 | 40-285(1) and transitional |
42-195(1) and (2) | 40-285(2) |
42-195(3) | 40-290(1) and (2) |
42-195(4) | Omitted |
42-197 | Transitional |
42-198 | Transitional |
42-200(1) | 45-40 |
42-200(2) and (3) | Omitted |
42-205 | 40-300 and 40-305 |
42-210 | 40-300(1), item 6 |
42-215 | 40-325 |
42-220 | Omitted |
42-221 | 40-285(1) and (2) |
42-222 | 40-285(1) and (2) |
42-223(1) | 40-285(1) |
42-223(2) | Transitional |
42-224 | Transitional |
42-225 | Omitted |
42-230 | Omitted |
42-232 | Omitted |
42-235 to 42-260 | 40-370 |
42-265 | Omitted |
42-270 | Omitted |
42-275 | Omitted |
42-280 | 40-345 |
42-285 | Omitted |
42-290 | Omitted |
42-293 | 40-365 |
42-295 | Omitted |
42-300 | Omitted |
42-305 | Omitted |
42-310 | 40-40, item 2 |
42-312 | 40-40, item 3 |
42-313 | Omitted |
42-315 | Omitted |
42-320 | Omitted |
42-325 | Omitted |
42-330 and 42-335 | 40-295(2) and 40-340(3) |
42-340 | Omitted |
42-345 | Transitional |
42-350 to 42-395 | Omitted |
42-445 | 40-420 |
42-450 | Omitted |
42-455 | 40-425(1) to (3) and (5) |
42-460 | 40-430 |
42-465 | 40-435 |
42-470 | 40-440 |
42-475 | 40-445 |
Division 44 | |
44-1 | Omitted |
44-5(1) | 40-25(1) and 40-30(2)(e) |
44-5(2) | 995-1(1), definition of 'IRU' |
44-5(3) | Omitted |
44-10 | 40-60 |
44-15 | 40-65(1), 40-70(1), 40-75(1) and 40-95(9) |
44-20 | 40-115(2) |
44-25 | 40-115 and 40-205 |
44-30 | Omitted |
44-35(1) | 40-70(1), term 'base value' and 40-190 |
44-35(2) | Omitted |
44-40(1) | 40-180(2), item 8, 40-190(3), item 1 and 40-300(1), item 6 |
44-40(2) | Omitted |
Division 46 | |
46-1 | Omitted |
46-5 and 46-10 | 995-1(1), definition of 'in-house software' |
46-15 | Omitted |
46-20 | Omitted |
46-25 | 40-25(1) and 40-30(2)(d) |
46-30 | Omitted |
46-35 | 40-70(2), 40-75(1) and 40-455 |
46-40 | 40-95(7), item 8 and 40-455 |
46-45 | Omitted |
46-50 | 40-295(1)(b), 40-300(2), item 3 and 40-335. |
46-55 | 40-180(2), item 8, 40-190(3), item 1 and 40-300(1), item 6 |
46-60 | Omitted |
46-62 | Omitted |
46-65 | Omitted |
46-70 | 40-295(1)(c), 40-285(2) and 40-300, item 4 |
46-75 | Omitted |
46-80 | 40-450(1) and (2) |
46-85 | 40-450(3) |
46-90 | 40-455 |
46-95 | 40-460 |
46-100 | Omitted |
46-105 | Omitted |
46-110 | Omitted |
Division 330 | |
330-1 | Omitted |
330-5 | Omitted |
330-10 | Omitted |
330-15(1) | 40-80(1) and 40-730 |
330-15(2) | 40-80(1)(c) and 40-730(1) |
330-20 | 40-730(4) |
330-25 | 40-730(5) and (6) |
330-30 | 40-730(7) |
330-35 | Omitted |
330-40 | Omitted |
330-60 | Transitional |
330-80 | 40-25(1), 40-830 and 40-840 |
330-85 | 40-860(1) |
330-90 | 40-860(2) |
330-95 | 40-860(3) |
330-100 | 40-70(1), 40-75(1) and 40-830(4) |
330-105 | 40-85 and 40-830(4), term 'pool value' |
330-110 | 40-30(2)(a) and (b), 40-70(1) and 40-75(1) |
330-115 | Omitted |
330-120 | Omitted |
330-125 | Omitted |
330-145 to 330-215 | 40-25(1) and 40-30(2)(a) and (b) |
330-235 to 330-275 | Omitted |
330-295 to 330-340 | Omitted |
330-350(1) and (2) | 40-750(1) and (2) |
330-350(3)(a) and (b) | 20-30(1), proposed, item 10 and 1.16 |
330-350(3)(c) and (d) | 40-750(3) |
330-350(4) | Omitted |
330-350(5) | 995-1(1), definition of 'instalment of petroleum resource rent tax' |
330-350(6) | 995-1(1), definition of 'petroleum resource rent tax' |
330-370 | 40-25(1), 40-830 and 40-840 |
330-375(1) and (2) | 40-865(1) and (2) |
330-375(3) | 40-865(3) |
330-375(4) and (5) | Omitted |
330-380 | 40-870(1) |
330-385 | 40-870 |
330-390 | 40-875 |
330-395 | 40-70(1), 40-75(1) and 40-830(4) |
330-400 | Omitted |
330-405 | Omitted |
330-410 | Omitted |
300-415 | Omitted |
330-435(1) | 40-735(1) |
330-435(2) | 40-735(2) |
330-440 | 40-735(4) to (6) |
330-445 | 40-740 |
330-450 | 40-745 |
330-455 | 40-25(7)(c) |
330-475 | Omitted |
330-480 | 40-285(1) and (2) and 40-290 |
330-485 | 40-285(1) and (2) and 40-290 |
330-490 | 40-300 and 40-305 |
330-495 | Omitted |
330-500 | 40-115(2) |
330-520 | 40-340(3) and 40-345 |
330-540 | Omitted |
330-545 | Omitted |
330-547 | 40-340(1) to (3) |
330-550 | Omitted |
330-552 | Omitted |
330-555 | Omitted |
330-560 | Omitted |
330-580 to 330-650 | Omitted |
Division 373 | |
373-1 | Omitted |
373-5 | 40-25(1) and 40-30(2)(c) |
373-10(1) | 40-25(1) and 40-30(2)(c) |
373-10(2) | Omitted |
373-10(3) | 40-45(5)(b) |
373-15 | 995-1(1), definition of 'intellectual property' |
373-20(1) and (2) | 40-70(2) and 40-75(1) |
373-20(3) and (4) | Omitted |
373-25 | 40-85 |
373-30 | 40-180 to 40-190 |
373-35 | 40-95(7), items 1 to 7 |
373-40 | Omitted |
373-45 to 373-55 | 40-115 |
373-60(1) | 40-285(1) and (2) |
373-60(2) | 40-295 |
373-65 | 40-285(1) and (2) |
373-70 | 40-300 and 40-305 |
373-80 | 40-180(2), item 8, 40-190(3), item 1 and 40-300(1), item 6 |
373-85 | 40-340 and 40-345 |
373-90 to 373-105 | Omitted |
Division 380 | |
380-5 | Omitted |
380-10(1) | 40-25(1) and 40-30(2)(f) |
380-10(2) | Omitted |
380-15 | 40-75(1) and 40-70(2)(c) |
380-20 | 40-85 |
380-25 | 40-180 to 40-190 |
380-30 to 380-45 | 40-115 and 40-205 |
380-50 to 380-75 | 40-120 |
380-80(1) | 40-285(1) and (2) |
380-80(2) | Omitted |
380-80(3) | 40-295 |
380-85 | 40-285(1) and (2) |
380-90 | 40-300 and 40-305 |
380-95 | 40-180(2), item 8, 40-190(3), item 1 and 40-300(1), item 6 |
380-100 | 40-340 and 40-345 |
380-105 | 40-120 and 40-190 |
380-110 | Omitted |
380-115 | Omitted |
Division 387 | |
387-1 | Omitted |
387-50 | 40-625 |
387-55 | 40-630(1) |
387-60 | 40-635 |
387-65(1) | 40-630(2) |
387-65(2) | 40-660 |
387-70 | 40-630(3) |
387-75 | 40-665 |
387-80 | 40-640 |
387-85 | 40-670 |
387-90 | 40-675 |
387-120 | Omitted |
387-125(1) | 40-515(1)(a), 40-525(1) and 40-530, item 1 |
387-125(2) | 40-540 |
387-130 | 40-520(1) |
387-135 | 40-515(4) |
387-140 | 40-555(1) and (2) |
387-145 | 40-560 |
387-150 | 40-570 |
387-160 | 40-510 |
387-162 | Omitted |
387-165 | 40-515(1)(b) and (2), 40-525(2) and 40-530, item 2 |
387-170(1) | 40-520(2) |
387-170(2) | Omitted |
387-170(3) | 40-535(1) |
387-170(4) | 40-535(2) |
387-175 | 40-95(1) and (3) |
387-177 | 40-100 |
387-180 | 40-545(1) |
387-185 | 40-545(2) and (3) |
387-190 | 40-565 |
387-195(1) | 40-555(3) |
387-195(2) | Omitted |
387-205 | 40-575 |
387-210 | 40-525(2) |
387-300 | 40-510 |
387-305(1) | 40-515(1)(c) and (2), 40-525(3) and 40-530, item 3 |
387-305(2) | 40-550 |
387-310 | 40-555(3) |
387-315 | 40-565 |
387-320 | 40-525(3) |
387-350 | 40-625 |
387-355(1) | 40-645(1) |
387-355(2) | 40-645(3) |
387-360 | 40-655 |
387-365 | 40-650(1) and (2) |
387-370 | 40-650(3) |
387-375 | 40-650(7) and (8) |
387-380 | 40-665 |
387-390 | 40-645(1) |
387-400 | 40-625 |
387-405(1) | 40-645(2) |
387-405(2) | 40-645(3) |
387-410 | 40-650(4) to (6) |
387-415 | 40-650(7) and (8) |
387-420 | 40-665 |
387-450 | Omitted |
387-455 | Omitted |
387-460 | 40-25(1) |
387-465 | Proposed new 43-72 |
387-470 | 40-65(1), 40-70(1) and 40-75(1) |
387-475 | Omitted |
387-480 | Omitted |
387-485 | 40-280(1) and (2) and 40-295 |
387-490 | 40-300 and 40-305 |
387-495 | Omitted |
387-500 | Omitted |
387-505 | 40-135, 40-180(2), item 8, 40-190(3), item 1 and 40-300(2), item 6 |
Division 388 | |
388-50 | Omitted |
388-55 | Transitional |
388-60 | Omitted |
Division 400 | |
400-1 | Omitted |
400-15 | 40-830 and 40-840(2)(d)(iv) |
400-20 | Omitted |
400-55 | 40-755(1) |
400-60 | 40-755(2) to (4) |
400-65 | 40-760 |
400-100 | 40-25(7)(d) |
Finding table - new law to old law
10.3 In this finding table no equivalent means that this is a new provision that has no equivalent in the existing law. Typically, these would be guide materials.
New law | Old law |
---|---|
40-1 | No equivalent |
Subdivision 40-A | |
40-10 | No equivalent |
40-15 | No equivalent |
Subdivision 40-B | |
40-20 | 42-10 |
40-25(1) | 42-15, 42-20(1), 44-5(1), 46-25, 330-80, 330-145 to 215, 330-370, 373-5, 373-10(1), 380-10(1) and 387-460 |
40-25(2) | 42-170(1) |
40-25(3) and (4) | 42-45(3) and 42-170(2) and (3) |
40-25(5) and (6) | No equivalent |
40-25(7)(a) | 42-15(b) |
40-25(7)(b) | No equivalent |
40-25(7)(c) | 330-455 |
40-25(7)(d) | 400-100 |
40-30 | 42-18, 44-5, 46-25, 330-110, 373-5, 373-10 and 380-10(1) |
40-35 | No equivalent |
40-40 | 42-310 and 42-312 |
40-45(1) | 42-45(2) |
40-45(2) | No equivalent |
40-45(3) | Application clause to Division 44 |
40-45(4) | Application clause to Division 44 |
40-45(5) | 373-10(3) |
40-50(1) | 42-45(1) |
40-50(2) | No equivalent |
40-55 | No equivalent |
40-60 | 42-15, 44-10 |
40-65(1) | 42-25(3), 44-15 and 387-470 |
40-65(2) | Proposed new 42-55(4) |
40-65(3) | Proposed new 42-55(5) |
40-65(4) | Proposed new 42-55(6) |
40-65(5) | No equivalent |
40-70(1) | 42-160, 44-15, 330-100, 330-110, 330-395 and 387-470 |
40-70(2) | 373-20(1) and (2), 380-15 and 46-35 |
40-70(3) | 42-20(2) |
40-75(1) | 42-165, 44-15, 46-35, 330-100, 330-110, 330-395, 373-20(1) and (2), 380-15 and 387-470 |
40-75(2) | No equivalent |
40-75(3) | No equivalent |
40-75(4) | No equivalent |
40-75(5) | No equivalent |
40-75(6) | No equivalent |
40-75(7) | 42-20(2) |
40-80(1) | 330-15(1) and (2) |
40-80(2) | Proposed new 42-167(2) |
40-85 | 42-175, 330-105, 373-25 and 380-20 |
40-90 | 42-48 |
40-95(1) | 42-100(1) and 387-175 |
40-95(2) | Proposed new 42-100(1) |
40-95(3) | 42-100(2) and 387-175 |
40-95(4) | Proposed new 42-100(3) |
40-95(5) | Proposed new 42-100(4) |
40-95(6) | Proposed new 42-100(5) |
40-95(7) | 373-35 and 46-40 |
40-95(8) | No equivalent |
40-95(9) | 44-15 |
40-100 | 42-110 and 387-177 |
40-105 | 42-105 |
40-110(1) | 42-112 |
40-110(2) | No equivalent |
40-110(3) | No equivalent |
40-110(4) | No equivalent |
40-110(5) | No equivalent |
40-115 | 44-20, 44-25, 330-500, 373-45 to 55 and 380-30 to 44 |
40-120 | 380-50 to 60 and 380-105 |
40-125 | No equivalent |
40-130 | 42-40 |
40-135 | 41-85 and 387-505 |
40-140 | No equivalent |
40-145 | No equivalent |
Subdivision 40-C | |
40-170 | 42-25(1) and 42-60 |
40-175 | No equivalent |
40-180 | 41-30, 41-65(1), 42-65, 42-75, 44-40(1), 46-55, 373-30, 373-80, 380-25, 380-95 and 387-505 |
40-185 | 42-65, 373-30 and 380-25 |
40-190 | 41-65(1), 42-65, 42-75, 44-35(1), 44-40(1), 46-55, 373-30, 373-80, 380-25, 380-95, 380-105 and 387-505 |
40-195 | No equivalent |
40-200 | No equivalent |
40-205 | 44-25 and 380-30 to 380-45 |
40-210 | No equivalent |
40-215 | 42-85 |
40-220 | No equivalent |
40-225 | 42-70 |
40-230 | 42-80 |
Subdivision 40-D | |
40-280 | 42-30(1), 42-180 and 387-485 |
40-285 | 40-25, 42-185, 42-190, 42-192, 42-195(1) and (2), 42-221, 42-222, 42-223(1), 46-70, 330-480, 330-485, 373-60(1), 373-65, 380-80(1) and 380-85 |
40-290 | 42-195(3), 330-480 and 330-485 |
40-295 | 40-25, 42-30(3), 42-330, 42-335, 46-50, 46-70, 373-60(2), 380-80(3) and 387-485 |
40-300 | 41-65(2), 42-205, 42-210, 44-40, 46-50, 46-70, 46-55, 330-490, 373-70, 373-80, 380-90, 380-95, 387-490 and 387-505 |
40-305 | 42-205, 330-490, 373-70 and 387-490 |
40-310 | No equivalent |
40-315 | No equivalent |
40-320 | 42-205(1), item 3 |
40-325 | 42-215 |
40-335 | 46-50 |
40-340 | 41-14, 41-15, 41-20(1) and (2), 41-23, 41-55, 42-330, 42-335, 330-520, 330-547, 373-85 and 380-100 |
40-345 | 41-25, 41-30, 42-280, 330-520, 373-85 and 380-100 |
40-350 | 41-40(4) and (5) |
40-360 | 41-50 |
40-365 | 42-293 |
40-370 | 42-235 to 42-260 |
Subdivision 40-E | |
40-420 | 42-445 |
40-425 | 42-425 (1) to (3) and (5) |
40-430 | 42-460 |
40-435 | 42-465 |
40-440 | 42-470 |
40-445 | 42-475 |
40-450 | 46-80 and 46-85 |
40-455 | 46-35, 46-40 and 46-90 |
40-460 | 40-95 |
Subdivision 40-F | |
40-510 | 387-120, 387-160 and 387-300 |
40-515 | 387-135, 387-165 and 387-305(1) |
40-520 | 387-130 and 387-170(1) |
40-525 | 387-125(1), 387-165, 387-305, 387-210 and 387-320 |
40-530 | 387-125(1), 387-165 and 387-305(1) |
40-535 | 387-170(3) and (4) |
40-540 | 387-125(2) |
40-545 | 387-180 and 387-185 |
40-550 | 387-305(2) |
40-555 | 387-140, 387-195(2) and 387-310 |
40-560 | 387-145 |
40-565 | 387-190 and 387-315 |
40-570 | 387-150 |
40-575 | 387-205 |
Subdivision 40-G | |
40-625 | 387-50, 387-350 and 387-400 |
40-630 | 387-55, 387-65(1) and 387-70 |
40-635 | 387-60 |
40-640 | 387-80 |
40-645 | 387-355(1) and (2), 387-390, 387-405(1) and (2) |
40-650 | 387-365, 387-370, 387-375, 387-410 and 387-415 |
40-655 | 387-360 |
40-660 | 387-65(2) |
40-665 | 387-75, 387-380 and 387-420 |
40-670 | 387-85 |
40-675 | 387-90 |
Subdivision 40-H | |
40-725 | No equivalent |
40-730 | 330-15, 330-20, 330-25 and 330-30 |
40-735 | 330-435(1) and (2) and 330-440 |
40-740 | 330-445 |
40-745 | 330-450 |
40-750 | 330-350(1) and (2) and 330-350(3)(c) and (d) |
40-755 | 400-55 and 400-60 |
40-760 | 400-65 |
40-765 | No equivalent |
Subdivision 40-I | |
40-825 | No equivalent |
40-830 | 330-80, 330-100, 330-105, 330-370, 330-395 and 400-15 |
40-835 | No equivalent |
40-840 | 330-80, 330-370 and 400-15 |
40-845 | No equivalent |
40-855 | No equivalent |
40-860 | 330-85, 330-90 and 300-95 |
40-865 | 330-375(1) to (3) |
40-870 | 330-380 and 330-385 |
40-875 | 330-390 |
40-880 | No equivalent |
40-885 | No equivalent |
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