House of Representatives
New Business Tax System (Consolidation) Bill (No. 1) 2002
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)Index
Schedule 1: Main consolidation provisions
| Bill reference | Paragraph number |
|---|---|
| Item 2, section 701-1 | 2.12, 2.23 |
| Item 2, subsection 701-1(2) | 2.13 |
| Item 2, subsection 701-1(3) | 2.13 |
| Item 2, section 701-5 | 2.31 |
| Item 2, section 701-5 | 6.111 |
| Item 2, definition of 'sort of a loss' in subsection 701-5(4) | 6.16, 6.102 |
| Item 2, section 701-10 | 2.49 |
| Item 2, section 701-10(5) | 2.50 |
| Item 2, subsection 701-10(6) | 2.51 |
| Item 2, subsection 701-10(7) | 2.52 |
| Item 2, section 701-15 | 2.62, 5.115 |
| Item 2, section 701-20 and item 3 in the table in section 701-60 | 2.64 |
| Item 2, section 701-25 | 2.66 |
| Item 2, section 701-30 | 2.83 |
| Item 2, subsection 701-30(3) | 2.86 |
| Item 2, subsections 701-30(3) and (4) | 2.84 |
| Item 2, subsections 701-30(3), (5) and (6) | 2.85 |
| Item 2, subsection 701-30(7) | 2.86 |
| Item 2, section 701-35 | 2.60, 6.26, Example 6.7 |
| Item 2, subsection 701-35(4) | 2.59 |
| Item 2, section 701-40 | 2.38 |
| Item 2, subsection 701-40(1) | 2.39 |
| Item 2, subsection 701-40(2) | 2.40 |
| Item 2, subsection 701-40(3) | 2.44 |
| Item 2, section 701-45 | 2.67 |
| Item 2, section 701-50 | 2.63 |
| Item 2, section 701-55 | Table 2.1 |
| Item 2, subsection 701-55(2) | 2.53 |
| Item 2, subsection 701-55(3) | 2.54 |
| Item 2, subsection 701-55(4) | 2.55 |
| Item 2, subsection 701-55(5) | 2.56 |
| Item 2, subsection 701-55(6) | 2.57 |
| Item 2, section 701-60, item 3 in the table | 2.64, 2.67 |
| Item 2, section 701-65 | 2.15 |
| Item 2, section 701-70 | 2.70 |
| Item 2, section 701-75 | 2.75 |
| Item 2, section 701-80 | 2.79 |
| Item 2, section 701-85 | 2.81 |
| Item 2, section 701-90 | 6.7 |
| Item 2, paragraph 703-5(1)(a) | 3.10 |
| Item 2, paragraph 703-5(1)(b) | 3.13 |
| Item 2, subsection 703-5(2) | 3.97 |
| Item 2, paragraph 703-5(2)(a) | 3.17, 3.18 |
| Item 2, paragraph 703-5(2)(b) | 3.19 |
| Item 2, subsection 703-5(3) | 3.11, 3.17 |
| Item 2, subsection 703-10(1) | 3.22 |
| Item 2, subsection 703-10(2) | 3.24 |
| Item 2, subsection 703-15(1) | 3.12, 3.15, 3.23 |
| Item 2, subsection 703-15(2) | 3.27, 3.48 |
| Item 2, subsection 703-15(2), item 1 in the table | 3.25 |
| Item 2, subsection 703-15(2), item 2 in the table | 3.47 |
| Item 2, subsection 703-15(2), column 3 of item 2 in the table | 3.59, 3.62, Table 3.2 |
| Item 2, subsection 703-20(1) | 3.37 |
| Item 2, subsection 703-20(2), item 5 in the table | 3.38 |
| Item 2, section 703-25 | Table 3.2 |
| Item 2, subsection 703-30(1) | 3.64 |
| Item 2, subsection 703-30(2) | 3.65 |
| Item 2, subsection 703-35(1) | 3.73 |
| Item 2, subsections 703-35(2) and (3) | 3.72 |
| Item 2, subsection 703-35(4) | 3.74 |
| Item 2, subsection 703-35(5) | 3.75 |
| Item 2, subsection 703-35(6) | 3.76 |
| Item 2, subsection 703-40(1) | 3.79 |
| Item 2, subsection 703-40(2) | 3.78 |
| Item 2, subsection 703-45(1) | 3.85 |
| Item 2, subsections 703-45(1) and (2) | 3.81 |
| Item 2, subsection 703-45(3) | 3.87 |
| Item 2, subsection 703-45(4) | 3.88 |
| Item 2, subsections 703-50(1) and (4) | 3.91 |
| Item 2, subsection 703-50(2) | 3.94 |
| Item 2, subsections 703-50(2) and (4) | 3.93 |
| Item 2, subsection 703-50(3) | 3.92 |
| Item 2, subsections 703-50(5) and (6) | 3.95 |
| Item 2, subsection 703-50(7) | 3.96 |
| Item 2, subsection 703-55(1) | 3.13 |
| Item 2, subsection 703-55(2) | 3.14 |
| Item 2, subsection 703-60(1), items 1 and 2 in the table | 3.98 |
| Item 2, subsection 703-60(1), item 3 in the table | 3.99 |
| Item 2, subsection 703-60(2) | 3.100 |
| Item 2, subsection 703-60(3) | 3.101 |
| Subdivision 705A | 2.49 |
| Item 2, subsection 705-15 | 5.15 |
| Item 2, subsection 705-25(2) | 5.24 |
| Item 2, subsection 705-25(3) | 5.25 |
| Item 2, subsection 705-25(4) | 5.26 |
| Item 2, subsection 705-25(5) | 5.23 |
| Item 2, section 705-30 | 5.28 |
| Item 2, section 705-35 | 5.29 |
| Item 2, subsections 705-35(1) and (2) | 5.30 |
| Item 2, subsection 705-35(2) | 2.52, 5.31 |
| Item 2, subsection 705-35(3) | 5.35 |
| Item 2, subsection 705-40(1) | 5.39 |
| Item 2, subsection 705-40(2) | 5.38 |
| Item 2, subsection 705-40(3) | 5.40 |
| Item 2, section 705-45 | 5.43 |
| Item 2, subsection 705-50(2) | 5.48 |
| Item 2, paragraph 705-50(2)(a) | 5.47 |
| Item 2, paragraph 705-50(2)(b) | 5.47 |
| Item 2, paragraph 705-50(3)(a) | 5.47 |
| Item 2, paragraph 705-50(3)(b) | 5.47 |
| Item 2, subsection 705-50(4) | 5.49 |
| Item 2, subsection 705-50(5) | 5.51 |
| Item 2, subsection 705-50(6) | 5.44 |
| Item 2, section 705-55 | 5.53 |
| Item 2, section 705-60 | 5.55 |
| Item 2, subsection 705-65(1) | 5.57 |
| Item 2, subsection 705-65(2) | 5.59 |
| Item 2, subsection 705-65(3) | 5.60 |
| Item 2, subsection 705-65(4) | 5.61 |
| Item 2, subsection 705-65(5) | 5.63 |
| Item 2, subsection 705-65(6) | 5.64 |
| Item 2, subsection 705-70(1) | 5.66 |
| Item 2, subsection 705-70(2) | 5.69 |
| Item 2, subsection 705-75(1) | 5.70 |
| Item 2, subsection 705-75(2) | 5.71 |
| Item 2, subsection 705-75(3) | 5.72 |
| Item 2, subsection 705-80(1) | 5.73 |
| Item 2, subsection 705-80(2) | 5.74 |
| Item 2, subsection 705-85(1) | 5.75 |
| Item 2, subsection 705-85(2) | 5.76 |
| Item 2, paragraph 705-85(3)(a) | 5.78 |
| Item 2, paragraph 705-85(3)(b) | 5.79 |
| Item 2, subsection 705-90(1) | 5.80 |
| Item 2, subsections 705-90(2) and (3) | 5.81 |
| Item 2, subsections 705-90(4) and (5) | 5.82 |
| Item 2, subsection 705-90(6) | 5.85 |
| Item 2, section 705-95 | 5.86 |
| Item 2, subsection 705-100(1) | 5.88 |
| Item 2, section 705-105 | 5.103 |
| Item 2, section 705-110 | 5.93 |
| Item 2, subsection 705-115(1) | 5.96 |
| Item 2, paragraph 705-115(2)(a) | 5.97 |
| Item 2, section 705-115(2)(b) | 5.101 |
| Item 2, paragraph 705-115(2)(c) | 5.102 |
| Item 2, subsections 705-120(1) to (3) | 5.106 |
| Item 2, subsection 705-120(4) | 5.107 |
| Item 2, subsections 705-125(1) and (2) | 5.110 |
| Item 2, subsection 705-125(3) | 5.112 |
| Item 2, Subdivision 707-A | 6.11 |
| Item 2, Subdivision 707-B | 8.14 |
| Item 2, subsection 707-105(1) | 6.14 |
| Item 2, subsection 707-105(2) | 6.15 |
| Item 2, subsection 707-110(1) | 6.14 |
| Item 2, definition of 'utilises a loss' in subsection 707-110(2) | 6.25 |
| Item 2, subsection 707-115(1) | 6.16 |
| Item 2, paragraph 707-115(1)(b) | 6.26 |
| Item 2, subsection 707-115(2) | 6.24 |
| Item 2, section 707-120 | 6.27 |
| Item 2, subsection 707-120(1) | 6.29 |
| Item 2, subsection 707-120(1) | Table 6.2 |
| Item 2, subsection 707-120(1) | Table 6.1 |
| Item 2, subsections 707-120(1) and (2) | 6.55 |
| Item 2, subsection 707-120(3) | 6.57 |
| Item 2, subsection 707-120(4) | 6.30 |
| Item 2, subsections 707-125(1) to (3) | Table 6.1 |
| Item 2, subsections 707-125(1) and (4) | Table 6.2 |
| Item 2, subparagraph 707-125(4)(a)(ii) and subsection 707-125(5) | 7.37 |
| Item 2, subsection 707-125(6) | 7.38 |
| Item 2, subsections 707-130(1) to (3) | 6.88 |
| Item 2, subsection 707-130(4) | 6.89 |
| Item 2, subsection 707-135(1) | 6.76 |
| Item 2, subsection 707-135(2) | 6.78 |
| Item 2, subsection 707-140(1) | 6.95, 6.98, 7.40 |
| Item 2, paragraph 707-140(1)(b) | 6.111 |
| Item 2, s ubsection 707-140(2) | 6.99, 8.14 |
| Item 2, subsection 707-140(3) | 6.100 |
| Item 2, section 707-145 | 6.108, 6.113 |
| Item 2, subsection 707-145(1) | 8.71 |
| Item 2, subsections 707-145(2) and (3) | 8.73 |
| Item 2, section 707-150 | 2.86, 6.112, 6.113 |
| Item 2, subsection 707-150(1) | 6.108 |
| Item 2, section 707-205 | 7.9, 7.40 |
| Item 2, section 707-210 | 7.7 |
| Item 2, subsection 707-210(1) | 7.15 |
| Item 2, subsections 707-210(1) and (2) | 7.12 |
| Item 2, subsections 707-210(1) and (3) | 7.26 |
| Item 2, paragraph 707-210(1)(b) | 7.16 |
| Item 2, subsection 707-210(3) | 7.29 |
| Item 2, paragraph 707-210(4)(a) | 7.19 |
| Item 2, paragraph 707-210(4)(b) | 7.20 |
| Item 2, paragraph 707-210(4)(c) | 7.21 |
| Item 2, paragraph 707-210(4)(d) | 7.25 |
| Item 2, subsection 707-210(5) | 7.34 |
| Item 2, subsections 707-210(5) and (6) | 7.14 |
| Item 2, subsection 707-210(6) | 7.35 |
| Item 2, subsection 707-210(7) | 7.30 |
| Item 2, section 707-305 | 8.3 |
| Item 2, subsection 707-305(2) | 8.6 |
| Item 2, section 707-310 | 8.14, 8.17, 8.22 |
| Item 2, sections 707-310 | 8.7 |
| Item 2, subsections 707-310(1) and (2) | 8.31 |
| Item 2, paragraph 707-310(3)(a) | 8.26 |
| Item 2, paragraph 707-310(3)(b) | 8.6, 8.14 |
| Item 2, paragraph 707-310(3)(b), column 2 of the table | 8.27 |
| Item 2, subsections 707-310(4) and (5) | 8.32 |
| Item 2, section 707-315 | 9.42 |
| Item 2, subsections 707-315(1) and (2) | 8.9 |
| Item 2, subsections 707-315(3) and (4) | 8.11, 8.64 |
| Item 2, section 707-320 | 8.7, 8.47 |
| Item 2, subsection 707-320(1) | 8.58 |
| Item 2, subsection 707-320(1) | 8.49, 8.81 |
| Item 2, subsection 707-320(2) | 8.52 |
| Item 2, subsection 707-320(2), item 1 in the table | 8.55, 8.58 |
| Item 2, subsections 707-320(2) and (5) | 8.70 |
| Item 2, item 2 in the table in subsection 707-320(2) | 8.59 |
| Item 2, item 3 in the table in subsection 707-320(2) | 8.60 |
| Item 2, item 4 in the table in subsection 707-320(2) | 8.61, 8.92 |
| Item 2, item 5 in the table in subsection 707-320(2) | 8.63 |
| Item 2, subsection 707-320(3) | 8.63, 8.65 |
| Item 2, subsection 707-320(4) | 8.66 |
| Item 2, subsection 707-320(6) | 8.68 |
| Item 2, section 707-325 | 9.23 |
| Item 2, subsection 707-325(1) | 8.74 |
| Item 2, paragraph 707-325(1)(a) | 8.75 |
| Item 2, paragraph 707-325(1)(b) | 8.76 |
| Item 2, paragraph 707-325(1)(c) | 8.78 |
| Item 2, subparagraphs 707-325(1)(c)(i) and (ii) | 8.80 |
| Item 2, paragraph 707-325(1)(d) | 8.79 |
| Item 2, paragraphs 707-325(1)(d) and (2)(b) | 8.95 |
| Item 2, subsections 707-325(2) and (4) | 8.88 |
| Item 2, paragraph 707-325(2)(a) | 8.91 |
| Item 2, subsection 707-325(3) | 8.89 |
| Item 2, subsection 707-325(5) | 8.100 |
| Item 2, subsections 707-330(1) and (2) | 8.83 |
| Item 2, subsections 707-330(1) and (3) | 8.86 |
| Item 2, subsection 707-330(2) | 8.56 |
| Item 2, section 707-335 | 8.37, 9.41 |
| Item 2, paragraph 707-335(1)(a) | 8.39 |
| Item 2, paragraph 707-335(1)(b) | 8.43 |
| Item 2, subsection 707-335(2) | 8.45 |
| Item 2, subsection 707-335(3) | 8.46 |
| Item 2, section 707-340 | 8.36 |
| Item 2, section 707-345 | 8.13 |
| Item 2, section 707-400 | 6.58, 8.14 |
| Item 2, section 707-405 | 6.26, 6.92 |
| Item 2, section 709-60 | 10.9 |
| Item 2, subsection 709-60(2) | 10.10 |
| Item 2, subsection 709-60(3) | 10.12 |
| Item 2, paragraph 709-60(3)(b) | 10.11 |
| Item 2, section 709-65 | 10.13, 10.19 |
| Item 2, sections 709-70 and 709-75 | 10.16 |
| Item 2, section 709-80 | 10.21 |
| Item 2, section 709-85 | 10.22 |
| Item 2, subsection 711-5(1) | 5.156 |
| Item 2, paragraph 711-15(1)(b) | 5.136 |
| Item 2, paragraph 711-15(1)(c) | 5.135, 5.138 |
| Item 2, subsection 711-15(2) | 5.137 |
| Item 2, section 711-20 | 5.118 |
| Item 2, step 6 in the table in subsection 711-20(1) | 5.134 |
| Item 2, subsection 711-20(2) | 5.140 |
| Item 2, subsection 711-25(1) | 5.119 |
| Item 2, subsection 711-25(2) | 5.141 |
| Item 2, section 711-30 | 5.139 |
| Item 2, section 711-35 | 5.121 |
| Item 2, subsection 711-40(1) | 5.122 |
| Item 2, subsection 711-40(2) and (3) | 5.123 |
| Item 2, subsection 711-45(1) | 5.124 |
| Item 2, subsection 711-45(2) | 5.125 |
| Item 2, subsection 711-45(3) | 5.126 |
| Item 2, subsection 711-45(4) | 5.127 |
| Item 2, subsection 711-45(5) | 5.128 |
| Item 2, subsection 711-45(6) | 5.129 |
| Item 2 subsection 711-45(7) | 5.130 |
| Item 2, section 711-50 | 5.131 |
| Item 2, subsections 711-50(1) and (2) | 5.132 |
| Item 2, subsection 711-50(3) | 5.133 |
| Item 2, section 711-55 | 5.142 |
| Item 2 section 711-60 | 5.144 |
| Item 2, section 711-65 | 5.147 |
| Item 2, subsection 711-65(2) | 5.151 |
| Item 2, subsection 711-65(4) | 5.148 |
| Item 2, subsection 711-65(5) | 5.149 |
| Item 2, subsection 711-65(6) | 5.152 |
| Item 2, section 711-70 | 5.153 |
| Item 2, subsection 719-5(1) | 4.14 |
| Item 2, subsection 719-5(2) | 4.33 |
| Item 2, subsections 719-5(2) to (4) | 4.29 |
| Item 2, subsection 719-5(3) | 4.35 |
| Item 2, paragraphs 719-5(4)(a) to (c) and subsection 719-5(5) | 4.36 |
| Item 2, paragraphs 719-5(4)(c) and (d) | 4.40 |
| Item 2, subsection 719-5(5) | 4.36 |
| Item 2, paragraphs 719-5(6)(a) to (c) and (e) | 4.38 |
| Item 2, paragraphs 719-5(6)(a) to (d) | 4.37 |
| Item 2, subsection 719-5(7) | 4.72 |
| Item 2, paragraph 719-5(7)(b) | 4.81 |
| Item 2, paragraph 719-5(7)(c) | 4.83 |
| Item 2, subsection 719-10(1) | 4.42 |
| Item 2, subsection 719-10(1), columns 1 and 2 and paragraph (a) in column 3 in the table | 4.43 |
| Item 2, subsection 719-10(1), paragraph (b) in column 3 in the table | 4.44 |
| Item 2, subsections 719-10(2) and (3) | 4.45 |
| Item 2, subsection 719-10(4) | 4.50 |
| Item 2, subsection 719-10(5) | 4.51 |
| Item 2, subsection 719-10(6) | 4.53 |
| Item 2, subsection 719-10(7) | 4.74 |
| Item 2, paragraph 719-10(7)(a) | 4.75 |
| Item 2, paragraph 719-10(7)(b) | 4.76 |
| Item 2, paragraphs 719-10(8)(a) to (c) and (e) | 4.80 |
| Item 2, paragraphs 719-10(8)(a) to (d) | 4.78 |
| Item 2, subsections 719-15(1) and (2) | 4.66 |
| Item 2, paragraph 719-15(3)(a) | 4.67 |
| Item 2, paragraph 719-15(3)(b) | 4.68 |
| Item 2, paragraph 719-15(3)(c) | 4.66 |
| Item 2, subsection 719-15(4) | 4.69 |
| Item 2, subsection 719-20(1), column 4 of item 1 in the table | 4.59 |
| Item 2, paragraph 719-20(1)(a) and item 1 in the table | 4.57 |
| Item 2, paragraph 719-20(1)(b) and item 2 in the table | 4.62 |
| Item 2, subsection 719-20(2) | 4.64 |
| Item 2, section 719-25 | 4.30 |
| Item 2, sections 719-30 and 719-35 | 4.55 |
| Item 2, subsection 719-40(1) | 4.17 |
| Item 2, paragraphs 719-40(1)(a) to (c) | 4.18 |
| Item 2, paragraph 719-40(1)(d) | 4.26 |
| Item 2, paragraphs 719-40(1)(e) and (f) | 4.23 |
| Item 2, paragraphs 719-40(1)(e) and 719-40(2)(a) | 4.20 |
| Item 2, paragraph 719-40(2)(b) | 4.21 |
| Item 2, section 719-45 | 4.71 |
| Item 2, subsections 719-50(1) and (2) | 4.110 |
| Item 2, paragraph 719-50(1)(c) | 4.111 |
| Item 2, paragraphs 719-50(3)(a) to (c) and (e) | 4.114 |
| Item 2, paragraphs 719-50(3)(a) to (d) | 4.113 |
| Item 2, paragraphs 719-50(4)(a) to (c) and (e) | 4.118 |
| Item 2, paragraphs 719-50(4)(a) to (d) | 4.117 |
| Item 2, subsection 719-55(1) | 4.110 |
| Item 2, subsections 719-55(2) and (3) | 4.119 |
| Item 2, subsections 719-60(1) and (4) | 4.99 |
| Item 2, subsection 719-60(2) | 4.100 |
| Item 2, subsection 719-60(3) | 4.102, 4.103. |
| Item 2, subsections 719-60(3) and (4) | 4.105 |
| Item 2, subsections 719-60(5) and (6) | 4.101 |
| Item 2, subsection 719-65(1) | 4.88 |
| Item 2, subsections 719-65(2) and (3) | 4.90, 4.92 |
| Item 2, section 719-70 | 4.94, 4.95 |
| Item 2, subsections 719-75(1) and (2) | 4.106 |
| Item 2, subsection 719-75(3) | 4.107 |
| Item 2, subsection 719-80(1), column 3 in the table | 4.120 |
| Item 2, subsection 719-80(1), item 3 in the table | 4.122 |
| Item 2, subsection 719-80(1), items 1 and 2 in the table | 4.121 |
| Item 2, paragraphs 719-80(2)(a) and (b) | 4.124 |
| Item 2, paragraph 719-80(2)(c) | 4.120 |
| Item 2, section 721-5 | 11.14 |
| Item 2, paragraph 721-10(1)(b) | 11.21 |
| Item 2, subsection 721-10(2) | 11.17 |
| Item 2, subsection 721-15(1) | 11.25 |
| Item 2, paragraph 721-15(1)(b) and subsection 721-15(2) | 11.22, 11.24 |
| Item 2, subsection 721-15(3) | 11.22, 11.27 |
| Item 2, subsection 721-15(4) | 11.33 |
| Item 2, subsection 721-15(5) | 11.34 |
| Item 2, subsection 721-15(6) | 11.35 |
| Item 2, section 721-20 | 11.19, 11.23 |
| Item 2, paragraph 721-25(1)(a) | 11.28 |
| Item 2, paragraph 721-25(1)(b) | 11.28 |
| Item 2, paragraph 721-25(1)(c) | 11.28 |
| Item 2, paragraph 721-25(1)(d) | 11.28 |
| Item 2, subsection 721-25(2) | 11.28 |
| Item 2, subsection 721-25(3) | 11.30 |
| Item 2, subsection 721-30(2) | 11.27 |
| Item 2, subsection 721-30(3) | 11.31 |
| Item 2, subsection 721-30(4) | 11.33 |
| Item 2, subsection 721-30(5) | 11.34 |
| Item 2, subsection 721-30(6) | 11.35 |
| Item 2, paragraph 721-35(a) | 11.31 |
| Item 2, paragraph 721-35(b) | 11.31 |
| Item 2, paragraph 721-35(c) | 11.31 |
Schedule 2: Transitional provisions relating to main consolidation provisions
| Bill reference | Paragraph number |
|---|---|
| Item 2, section 703-30 | 3.69, 3.104 |
| Item 2, subsection 707-325(1) | 9.21 |
| Item 2, paragraphs 707-325(1)(b) and (c) | 9.11 |
| Item 2, paragraph 707-325(1)(d) | 9.13 |
| Item 2, paragraph 707-325(1)(e) | 9.16 |
| Item 2, paragraph 707-325(1)(f) and subsection 707-325(2) | 9.14 |
| Item 2, subsections 707-325(3) and (4) | 9.20 |
| Item 2, subsection 707-325(5) | 9.22 |
| Item 2, subsections 707-325(5) and (6) | 9.18 |
| Item 2, subsection 707-325(7) | 9.22 |
| Item 2, subsections 707-325(8) and (9) | 9.24 |
| Item 2, subsection 707-325(9) | 9.25 |
| Item 2, paragraph 707-327(1)(a) | 9.30 |
| Item 2, paragraphs 707-327(1)(b) and (c) | 9.32 |
| Item 2, paragraph 707-327(1)(d) and subsection 707-327(2) | 9.37, 9.38 |
| Item 2, paragraph 707-327(1)(e) and subsections 707-327(2) and (3) | 9.34 |
| Item 2, subsection 707-327(3) | 9.35 |
| Item 2, subsection 707-327(4) | 9.39, 9.41, 9.42 |
| Item 2, subsection 707-327(5) | 9.43 |
| Item 2, subsection 707-327(6) | 9.33 |
| Item 2, subsections 707-328(1) and (2) | 9.47 |
| Item 2, subsection 707-328(3) | 9.46 |
| Item 2, subsection 707-328(4) | 9.46 |
| Item 2, subsection 707-328(5) | 9.46 |
| Item 2, subsection 707-328(6) | 9.46, 9.52 |
| Item 2, section 707-329 of the Income Tax (Transitional Provisions) Act 1997 | 8.91 |
| Item 2, paragraph 707-350(1)(d) | 9.68 |
| Item 2, paragraph 707-350(1)(e) and subsection 707-350(5) | 9.67 |
| Item 2, paragraphs 707-350(1)(a) to (d) | 9.57 |
| Item 2, subsection 707-350(1) | 9.56 |
| Item 2, subsection 707-350(2) | 9.64 |
| Item 2, subsection 707-350(2) of the Income Tax (Transitional Provisions) Act 1997 | 8.27 |
| Item 2, subsection 707-350(3), item 1 in the table | 9.60 |
| Item 2, subsection 707-350(3), items 2 and 3 in the table | 9.61 |
| Item 2, subsection 707-350(3), item 3 in the table | 9.62 |
| Item 2, subsection 707-350(4) | 9.65 |
| Item 2, subsection 707-350(6) | 9.67 |
| Item 2, subsection 707-350(7) | 9.68 |
| Item 2, section 707-405 | 9.54 |
Schedule 3: Consequential amendments relating to main consolidation provisions
| Bill reference | Paragraph number |
|---|---|
| Item 1 | 2.90 |
| Items 3 to 16 | 3.26, 3.104 |
| Item 18, section 104-182 | 13.29 |
| Item 19 | 13.29 |
| Item 21, subsection 126-50(5), items 1 and 2 in the table | 13.25 |
| Item 21, subsection 126-50(5) | 13.26 |
| Item 22, subsection 126-50(6) | 13.25, 13.26 |
| Item 22, subsections 126-50(7) and (8) | 13.27 |
| Item 22, subsection 126-50(9) | 13.28 |
| Item 23 | 13.30, 13.31 |
| Item 27, subsection 170-5(2A) | 13.18 |
| Item 28, subsection 170-30(3) | 13.18 |
| Item 28, subsection 170-30(4) items 1 and 2 in the table | 13.20 |
| Item 28, subsection 170-30(4), item 3 in the table | 13.19 |
| Item 31, subsection 170-105(2A) | 13.18 |
| Item 32, subsection 170-130(3) | 13.18 |
| Item 32, subsection 170-130(4), items 1 and 2 in the table | 13.20 |
| Item 32, subsection 170-130(4), item 3 in the table | 13.19 |
| Items 37 and 38 | 13.23 |
| Item 39 | 13.24 |
| Item 40, section 177EB | 10.23 |
| Item 40, subsection 177EB(1) | 10.25 |
| Item 40, subsection 177EB(3) and (5) | 10.24 |
| Item 40, subsection 177EB(5) | 10.27 |
| Item 40, subsection 177EB(9) | 10.28 |
| Item 40, subsection 177EB(10) | 10.26 |
Schedule 4: Amendments about Pay as you go instalments
| Bill reference | Paragraph number |
|---|---|
| Item 1, Subdivision 45-Q | 12.18, 12.19 |
| Item 1, Subdivision 45-R | 12.18, 12.20 |
| Item 1, paragraph 45-705(a) | 12.21 |
| Item 1, paragraph 45-705(b) | 12.23 |
| Item 1, section 45-710 | 12.25 |
| Item 1, section 45-715 | 12.35 |
| Item 1, section 45-720 | 12.34 |
| Item 1, subsection 45-755(1) | 12.37 |
| Item 1, subsections 45-755(2) and (3) | 12.38 |
| Item 1, subsections 45-755(2) and (4) | 12.39 |
| Item 1, subsection 45-760(1) and paragraph 45-760(2)(a) | 12.44 |
| Item 1, paragraph 45-760(2)(a) | 12.45, 12.46 |
| Item 1, paragraph 45-760(2)(b) and subsection 45-760(3) | 12.47 |
| Item 1, subsections 45-775(1) and (2) | 12.55 |
| Item 1, subsection 45-775(3) | 12.56 |
| Item 1, section 45-855 | 12.66 |
| Item 1, subsection 45-860(3) | 12.69 |
| Item 1, subsections 45-860(1) and (2) | 12.68 |
| Item 1, section 45-865 | 12.70 |
| Item 1, subsection 45-865(1) | 12.71, 12.72 |
| Item 1, subsection 45-865(2) | 12.73 |
| Item 1, paragraph 45-865(2)(a) | 12.74 |
| Item 1, paragraph 45-865(2)(b) | 12.75 |
| Item 1, subsections 45-870(1) and (4) | 12.80 |
| Item 1, subsection 45-870(2) | 12.82 |
| Item 1, subsection 45-870(2), steps 1 and 2 of the method statement | 12.85 |
| Item 1, subsection 45-870(2) steps 3 and 4 of the method statement | 12.86 |
| Item 1, subsections 45-870(2) to (4) | 12.83 |
| Item 1, subsection 45-870(3) | 12.81 |
| Item 1, subsection 45-875(1) | 12.87 |
| Item 1, subsection 45-875(2) | 12.87 |
| Item 1, subsection 45-875(3) | 12.87 |
| Item 1, subsection 45-875(4) | 12.87 |
| Item 2 | Table 12.1 |
| Item 3 | Table 12.1 |
| Item 4, subsection 45-30(4) | 12.77 |
| Items 5 and 6 | Table 12.1 |
| Item 7 | Table 12.1 |
| Item 8 | Table 12.1 |
| Item 9, subsection 45-230(2A) | 12.91 |
| Item 10, subsection 45-232(7) | 12.95 |
| Item 10, subsection 45-232(8) | 12.96 |
| Item 10, subsection 45-232(9) | 12.97 |
| Item 10, subsection 45-232(10) | 12.98 |
| Item 11 | Table 12.1 |
| Item 12 | Table 12.1 |
| Item 13 | Table 12.1 |
Schedule 5: Amendments of Dictionary
| Bill reference | Paragraph number |
|---|---|
| Items 1, 6, 7, 11, 14 to 17, 29 and 39 | 3.104 |
| Items 2, 20, 21, 23, 25 and 33 | 5.160 |
| Items 3, 4 and 18 | 8.106 |
| Item 5, subsection 995-1(1) of the ITAA 1997 | 4.101 |
| Items 5, 9, 11, 13, 22, 24, 28, 29, 35 and 36 | 4.126 |
| Item 8 | Table 12.2 |
| Item 8, subsection 995-1(1) of the ITAA 1997 | 12.63 |
| Item 9, subsection 995-1(1) of the ITAA 1997 | 4.66 |
| Items 10, 19, 26, 27, 32, 34, 37 and 38 | 6.115 |
| Items 10, 19, 27, 30, 31 and 32 | 2.91 |
| Item 11 | 3.26 |
| Item 11, subsection 995-1(1) of the ITAA 1997 | 4.106, 4.107 |
| Item 12 | Table 12.2 |
| Item 12, subsection 995-1(1) of the ITAA 1997 | 12.22 |
| Item 13, subsection 995-1(1) of the ITAA 1997 | 4.14 |
| Item 18 | 9.71 |
| Item 22, subsection 995-1(1) of the ITAA 1997 | 4.42 |
| Item 24, subsection 995-1(1) of the ITAA 1997 | 4.99, 4.100, 4.102 |
| Item 28, subsection 995-1(1) of the ITAA 1997 | 4.17 |
| Item 29, subsection 995-1(1) of the ITAA 1997 | 4.30 |
| Item 35, subsection 995-1(1) of the ITAA 1997 | 4.62 |
| Item 36, subsection 995-1(1) of the ITAA 1997 | 4.57 |
| Item 41, subsection 960-130(1) | Table 3.3 |
| Item 41, subsection 960-130(2) | 3.67 |
| Item 41, subsection 960-130(3) | 3.68 |
| Item 41, section 960-135 | 3.66 |
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