House of Representatives

Tax Laws Amendment (2004 Measures No. 7) Bill 2004

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello MP)

Index

Schedule 1: 25% entrepreneurs' tax offset

Bill   reference Paragraph   number
Items 1 to 4 1.34
Item 4, subsection 61-520(2) 1.31
Item 5, Subdivision 61-J 1.6
Item 5, section 61-500 1.7
Item 5, subsection 61-505(1) 1.24
Item 5, subsection 61-505(2) 1.25
Item 5, subsection 61-510(1) 1.26
Item 5, subsection 61-510(2) 1.27
Item 5, subsection 61-515(1) 1.28
Item 5, subsection 61-515(2) 1.29
Item 5, subsection 61-520(1) 1.30
Item 5, subsections 61-525(1) and (2) 1.14
Item 5, subsection 61-525(3) 1.17
Item 5, subsection 61-525(4) 1.16
Item 6 1.34
Items 7 and 8 1.34
Items 9 and 10 1.34
Item 11 1.32
Item 12 1.35
Item 13 1.33, 1.37

Schedule 2: STS accounting method

Bill reference Paragraph   number
Item 1 2.17
Items 2 and 3 2.17
Items 4 and 5 2.17
Items 6 and 7 2.17
Item 8 2.17
Item 9 2.9
Item 10, section 328-115 2.13
Item 10, section 328-120 2.12
Item 10, section 328-125 2.11
Item 10, section 328-440 2.14
Item 11 2.10

Schedule 3: Employee share schemes

Bill reference Paragraph   number
Item 1 3.56
Item 2 3.58
Items 3 and 4 3.24
Items 4 to 8 3.57
Items 5 to 7 3.30
Items 9 and 10 3.61
Item 11, section 139DQ 3.5, 3.5
Item 11, section 139DQ; item 14, sections 139GCB and 139GCC 3.46
Item 11, section 139DQ; item 14, section 139GCC 3.47
Item 11, subsection 139DQ(1) 3.14, 3.21
Item 11, subsection 139DQ(2) 3.18
Item 11, subsection 139DQ(3) 3.25
Item 11, section 139DR 3.42
Item 11, subsection 139DR(2) 3.41
Item 11, section 139DS; item 12 3.48
Item 13 3.55
Item 14, section 139GCB; item 11, section 139DQ 3.35
Item 14, sections 139GCB and 139GCC 3.60
Item 14, sections 139GCB and 139GCC; item 11, section 139DQ 3.40
Item 14, section 139GCC; item 11, section 139DQ 3.36
Items 15 and 16 3.59
Item 17 3.50, 3.53
Item 18 3.51
Items 20 and 21 3.52
Item 22 3.54

Schedule 4: FBT exemption thresholds for long service award benefits

Bill reference Paragraph   number
Item 1, paragraph 58Q(1)(c) (formula) 4.7
Item 2, paragraph 58Q(1)(d) (formula) 4.8
Item 3 4.9

Schedule 5: Petroleum exploration incentives

Bill reference Paragraph   number
Item 1, new definition of 'designated frontier' area in section 2 5.11
Item 2, section 2, new definition of 'designated frontier expenditure' 5.13
Item 4, section 36A 5.18
Item 4, section 36B 5.20, 5.22
Item 4, section 36C 5.24
Item 5, subsection 45C(9); item 6, subsection 45C(10) 5.25
Item 7, definition of 'incurred exploration expenditure amount' in clause 1 of the Schedule to the PRRTAA 1987 5.30
Item 8, definition of 'incurred exploration expenditure amount' in clause 1 of the Schedule to the PRRTAA 1987 5.30
Item 9, paragraph 15(1)(a) of the Schedule to the PRRTAA 1987 5.34
Item 10, subclause 15(1) of the Schedule to the PRRTAA 1987 5.34
Item 11, paragraph 15(2)(b) of the Schedule to the PRRTAA 1987 5.35
Item 12, subclause 15(2) of the Schedule to the PRRTAA 1987 5.35
Items 13 and 14, paragraph 15(3)(b) and 15(4)(c) of the Schedule to the PRRTAA 1987 5.36
Item 15, paragraph 15(4)(d) of the Schedule to the PRRTAA 1987 5.36
Item 16, paragraph 16(c) of the Schedule to the PRRTAA 1987 5.37
Item 17, clause 1 5.26
Item 17, clause 2 5.27

Schedule 6: Consolidation

Bill reference Paragraph   number
Item 1, application 6.160
Item 2, subsection 711-45(8) 6.17, 6.23
Item 2, paragraph 711-45(8)(a) 6.16, 6.18, 6.19
Item 2, paragraph 711-45(8)(b) 6.16, 6.20
Item 2, paragraph 711-45(8)(c) 6.16, 6.21
Item 3, subsection 705-90(6) 6.28
Item 4, paragraph 701-30(2)(a) 6.29
Item 5, subsection 709-205(2) 6.37
Item 5, subsection 709-205(3) 6.38
Item 5, subsection 709-205(4) 6.39
Item 5, section 709-210 6.31
Item 5, subsections 709-215(1) and (2) 6.41
Item 5, paragraph 709-215(2)(b) 6.42
Item 5, paragraph 709-215(2)(c) 6.43
Item 5, subsection 709-215(3) 6.44
Item 5, subsection 709-215(4) 6.50, 6.52
Item 5, subsection 709-215(4) item 2 in the table 6.48
Item 5, subsection 709-215(5) 6.53
Item 5, subsection 709-215(6) 6.54
Item 5, subsection 709-215(7) 6.55
Items 6 to 11, subsections 266-35(1), 266-85(3), 266-120(1), 266-160(2), 267-25(1) and 267-65(1) in Schedule 2F to the ITAA 1936 6.162
Item 12, section 12-5, table item headed 'bad debts' 6.163
Items 13 and 14, subsection 165-5, table item headed 'bad debts' 6.164
Item 15, subsection 995-1(1) 6.165
Item 16, after Division 707 of the Income Tax (Transitional Provisions) Act 1997 6.161
Items 17 and 25, subsections 67-25(5) and 713-545(5) 6.102
Items 18 to 20 and 22 to 25, sections 320-175, 320-230, 713-515, 713-520, 713-525 and 713-585 6.141
Item 21, paragraph 713-510(1)(a) 6.61
Item 21, paragraph 713-510(1)(b) 6.62
Item 21, paragraph 713-510(2)(a) 6.64
Item 21, paragraph 713-510(2)(b) 6.65
Item 21, subsection 713-510(3) 6.63
Item 21, section 713-511 6.67
Item 25, subsections 713-530(1) to (3) 6.75
Item 25, subsection 713-530(4) 6.74
Item 25, paragraphs 713-535(1)(a) to (c) 6.82
Item 25, paragraph 713-535(1)(d) and subsection 713-535(2) 6.85
Item 25, subsection 713-535(3) 6.84
Item 25, subsection 713-540(1) 6.86
Item 25, subsection 713-540(2) 6.87
Item 25, subsections 713-545(1) and (2) 6.98
Item 25, subsections 713-545(3) and (4) 6.100
Item 25, paragraph 713-545(5)(a) 6.103
Item 25, paragraph 713-545(5)(b) and subsection 713-545(6) 6.104
Item 25, paragraph 713-545(5)(c) 6.105
Item 25, section 713-550 6.107
Item 25, section 713-553 6.114
Item 25, subsection 713-555(1) 6.115
Item 25, subsection 713-555(2) 6.116
Item 25, subsection 713-555(3) 6.117
Item 25, subsection 713-555(4) 6.118
Item 25, subsection 713-560(1) 6.119
Item 25, subsection 713-560(2) 6.120
Item 25, subsection 713-560(3) 6.121
Item 25, paragraph 713-560(4)(a) 6.122
Item 25, paragraph 713-560(4)(b) 6.123
Item 25, subsection 713-560(5) 6.124
Item 25, subsection 713-560(6) 6.125
Item 25, section 713-565 6.127
Item 25, section 713-570 6.133
Items 25 and 28, section 713-575 and the definition of 'terminating value' in subsection 995-1(1) 6.137
Item 25, section 713-580 6.140
Items 26 and 35, Subdivision 713-M of the ITAA 1997 and section 713-700 of the Income Tax (Transitional Provisions) Act 1997 6.142
Items 26 and 27, subsections 713-705(1) and (2) and the definition of 'retained cost base asset' in subsection 995-1(1) 6.148
Item 26, subsection 713-705(3) 6.149
Item 26, sections 713-710 and 713-715 6.152
Item 26, sections 713-710 and 713-720 6.155
Item 29, subparagraph 707-325(1)(ea)(i) of the Income Tax (Transitional Provisions) Act 1997 6.91
Item 29, subparagraph 707-325(1)(ea)(ii) of the Income Tax (Transitional Provisions) Act 1997 6.92
Items 30 to 34, section 707-355 of the Income Tax (Transitional Provisions) Act 1997 6.94

Schedule 7: STS roll-over

Bill reference Paragraph   number
Item 1 7.37
Item 2, paragraph 40-340(4)(b) 7.17
Item 3 7.37
Item 4 7.37
Item 5 7.37
Item 6 7.37
Item 7, subsection 328-220(3) 7.20
Item 8 7.37
Item 9 7.17
Item 10 7.37
Item 11, paragraph 328-243(1)(a) 7.15
Item 11, paragraph 328-243(1)(b) 7.18
Item 11, paragraph 328-243(1)(c) 7.21
Item 11, paragraph 328-243(1)(d) 7.22
Item 12, subsection 328-247(1) 7.25
Item 13, paragraph 328-247(1)(b) 7.26
Item 14, paragraph 328-250(2)(b) 7.28
Item 15, subparagraph 328-250(3)(b)(ii) 7.29
Item 16, paragraph 328-253(2)(b) 7.31
Item 17, paragraph 328-253(3)(b) 7.35
Item 18, subparagraph 328-253(3)(b)(ii) 7.32
Item 19, paragraph 328-255(2)(b) 7.34
Item 20 7.36

Schedule 8: Family trust elections

Bill reference Paragraph   number
Item 1, subsection 272-80(2) 8.9
Item 2, subsection 272-80(4A) 8.10
Item 3, subsection 272-85(2) 8.15
Item 4, subsection 272-85(4A) 8.14
Item 5 8.16

Schedule 9: Non-commercial loans

Bill reference Paragraph   number
Part 1, item 1, subsection 109XC(2A) 9.11
Part 1, item 2 9.18
Part 2, items 3, 5 and 6, section 109D 9.15
Part 2, item 4, subsection 109D(1AA) 9.16
Part 2, items 7 to 10 and 12 9.17
Part 2, item 11 9.13
Part 2, item 13 9.19
Item 4, paragraph 109D(1)(b) 9.14

Schedule 10: Technical corrections and amendments

Bill reference Paragraph   number
Subclause 2(1), items 5 and 6 in the table 10.64
Subclause 2(1), item 12 in the table 10.65
Subclause 2(1), item 14 in the table 10.58
Subclause 2(1), items 19 to 21 in the table 10.64
Subclause 2(1), item 22 in the table 10.63
Item 1, subsection 29-15(2) of the A New Tax System (Goods and Services Tax) Act 1999 10.9
Item 2 10.58
Item 3, subsection 60-5(1) of the A New Tax System (Goods and Services Tax) Act 1999 10.18
Item 4, paragraph 60-15(1)(a) of the A New Tax System (Goods and Services Tax) Act 1999 10.18
Item 5, Subsection 60-20(1) of the A New Tax System (Goods and Services Tax) Act 1999 10.18
Item 6, paragraphs 69-5(3)(h) and (i) of the A New Tax System (Goods and Services Tax) Act 1999 10.23
Item 7, paragraph 80-90(a) of the A New Tax System (Goods and Services Tax) Act 1999 10.12, 10.55
Item 8, paragraph 80-95(a) of the A New Tax System (Goods and Services Tax) Act 1999 10.12, 10.55
Item 9 10.56
Item 10, subsection 132(1) of the A New Tax System (Goods and Services Tax) Act 1999 10.22
Item 11, section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999, definition of 'decreasing adjustment' 10.9
Item 12 10.58
Item 13, section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999, definition of 'increasing adjustment' 10.9
Item 14, section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999 10.17
Item 15, subparagraph 5-15(1)(a)(ii) of the A New Tax System (Wine Equalisation Tax) Act 1999 10.13
Items 16 and 17, subsections 58ZC(2) and 136(1) of the Fringe Benefits Tax Assessment Act 1986 10.43
Item 18 10.59
Item 19, subsection 6(1) of the ITAA 1936, definition of 'insurance funds' 10.25
Item 20, paragraph 23AH(12)(b) of the ITAA 1936 10.18
Item 21, section 24AL of the ITAA 1936 10.23
Item 22, paragraph 47(2B)(b) of the ITAA 1936 10.32
Item 23, section 63CA of the ITAA 1936 (the section inserted by Taxation Laws Amendment Act (No. 2) 2000) 10.26
Item 24, Subsection 63CA(1) of the ITAA 1936 (the subsection inserted by Taxation Laws Amendment Act (No. 2) 2000) 10.26
Item 25, section 63CB of the ITAA 1936 10.26
Item 26, section 63CC of the ITAA 1936 10.26
Item 27, sections 63CB and 63CC of the ITAA 1936 10.26
Item 28, subsection 159GZZT(1) of the ITAA 1936 10.18
Item 29, section 159S of the ITAA 1936 10.44
Item 30 10.60
Item 31, paragraph 214A(2)(e) of the ITAA 1936 10.9
Item 32, paragraph 262A(5)(b) of the ITAA 1936 10.32
Item 33, paragraph 410(c) of the ITAA 1936 10.9
Item 34, subsection 432(2) of the ITAA 1936 10.17
Item 35, subparagraph 437(2)(c)(ii) of the ITAA 1936 10.18
Item 36, subsection 4-15(2) of the ITAA 1997, item 4 in the table 10.12
Item 37, subsection 6-5(3) of the ITAA 1997 10.12
Item 38, subsection 6-10(5) of the ITAA 1997 10.12
Item 39, section 11-55 of the ITAA 1997 10.29
Items 40 and 41, section 12-5 of the ITAA 1997 10.11
Item 42, subsection 27-10(1) of the ITAA 1997 10.9
Item 43, heading to Subdivision 27-B of the ITAA 1997 10.27
Item 44, subsection 34-10(1) of the ITAA 1997 10.13
Item 45, heading to section 34-15 of the ITAA 1997 10.7
Item 46, subsection 34-25(1) of the ITAA 1997 10.13
Item 47, subsection 36-20(2) of the ITAA 1997 10.12
Item 48, subsection 40-430(3) of the ITAA 1936 10.26
Item 49, subsection 102-5(1) of the ITAA 1997 10.29
Item 50, section 104-5 of the ITAA 1997 10.12
Item 51, example to subsection 104-47(5) of the ITAA 1997 10.29
Item 52, subsection 104-135(6) of the ITAA 1997 10.32
Item 53, heading to section 104-160 of the ITAA 1997 10.12
Item 54, subsection 104-160(1) of the ITAA 1997 10.20
Items 55 and 56, notes to subsection 104-160(5) of the ITAA 1997 10.12
Item 57, heading to section 104-165 of the ITAA 1997 10.12
Item 58, heading to subsection 104-165(1) of the ITAA 1997 10.12
Item 59, subsection 104-165(1) of the ITAA 1997 10.20
Item 60, paragraph 104-165(3)(b) of the ITAA 1997 10.20
Item 61, paragraph 104-215(1)(e) of the ITAA 1997 10.12
Item 62, subsection 104-215(2) of the ITAA 1997 10.12
Item 63, paragraph 104-215(2)(a) of the ITAA 1997 10.20
Item 64, note to subsection 104-215(5) of the ITAA 1997 10.29
Item 65, subsection 104-230(7) of the ITAA 1997 10.12
Item 66, heading to section 104-250 of the ITAA 1997 10.27
Items 67 and 68, section 109-55 of the ITAA 1997, items 7 and 17 in the table 10.19
Items 69 and 70, section 109-60 of the ITAA 1997, items 2, 13 and 14 in the table 10.29
Item 71, section 112-45 of the ITAA 1997 10.29
Items 72 and 73, section 112-97 of the ITAA 1997, items 2A, 23 and 24 in the table 10.29
Item 74, subparagraph 116-30(3)(a)(ii) of the ITAA 1997 10.13
Item 75, paragraph 118-37(4)(a) of the ITAA 1997 10.20
Item 76, paragraph 118-415(2)(a) of the ITAA 1997 10.11
Item 77, paragraph 118-420(1)(a) of the ITAA 1997 10.11
Item 78, subsection 118-420(3) of the ITAA 1997 10.11
Item 79, subparagraph 118-420(6)(b)(ii) of the ITAA 1997 10.11
Item 80, heading to section 118-435 of the ITAA 1997 10.11
Item 81, section 118-500 of the ITAA 1997 10.11
Item 82, paragraph 118-515(1)(a) of the ITAA 1997 10.12
Item 83, paragraph 121-25(4)(b) of the ITAA 1997 10.32
Item 84, subsection 122-25(6) of the ITAA 1997, items 2 and 3 in the table 10.12
Item 85, subsection 122-25(7) of the ITAA 1997, item 3 in the table 10.12
Item 86, subsection 122-135(6) of the ITAA 1997, items 2 and 3 in the table 10.12
Item 87, subsection 122-135(7) of the ITAA 1997, item 3 in the table 10.12
Item 88, note to subsection 122-140(1) of the ITAA 1997 10.9
Item 89, paragraph 124-70(3)(a) of the ITAA 1997 10.12
Item 90, subsection 124-85(2) of the ITAA 1997, item 3 in the table 10.12
Item 91, subparagraph 124-240(f)(ii) of the ITAA 1997 10.12
Item 92, subparagraph 124-245(e)(ii) of the ITAA 1997 10.12
Item 93, paragraph 124-295(7)(b) of the ITAA 1997 10.12
Item 94, paragraph 124-300(7)(b) of the ITAA 1997 10.12
Item 95, paragraph 124-365(4)(b) of the ITAA 1997 10.12
Item 96, paragraph 124-375(4)(b) of the ITAA 1997 10.12
Item 97, paragraph 124-450(4)(b) of the ITAA 1997 10.12
Item 98, paragraph 124-460(4)(b) of the ITAA 1997 10.12
Item 99, paragraph 124-520(1)(a) of the ITAA 1997 10.8
Item 100, paragraph 124-520(1)(b) of the ITAA 1997 10.8
Item 101, subparagraph 124-520(1)(e)(ii) of the ITAA 1997 10.12
Item 102, subsection 124-520(2) of the ITAA 1997 10.8
Item 103, subsection 124-520(3) of the ITAA 1997 10.8
Item 104, paragraphs 124-710(1)(a) and (2)(a) of the ITAA 1997 10.13
Item 105, subsection 124-795(1) of the ITAA 1997 10.12
Item 106, note to subsection 124-795(1) of the ITAA 1997 10.12
Item 107, subsection 124-795(4) of the ITAA 1997 10.12
Item 108, subparagraph 124-795(5)(b)(ii) of the ITAA 1997 10.12
Item 109, subsection 124-870(3) of the ITAA 1997 10.12
Items 110 and 111, subsection 125-80(7) and note to subsection 125-80(7) of the ITAA 1997 10.28
Item 112, note 1 to section 128-10 of the ITAA 1997 10.12
Item 113, note to subsection 128-15(1) of the ITAA 1997 10.12
Item 114, note 2 to subsection 128-25(2) of the ITAA 1997 10.12
Item 115, heading to Division 136 of the ITAA 1997 10.11
Item 116, section 136-1 of the ITAA 1997 10.11
Item 117, section 136-1 of the ITAA 1997 10.12
Item 118, heading to section 136-5 of the ITAA 1997 10.11
Item 119, paragraph 136-5(a) of the ITAA 1997 10.12
Item 120, section 136-10 of the ITAA 1997, heading to the table 10.11
Item 121, section 136-20 of the ITAA 1997 10.12
Item 122, section 136-25 of the ITAA 1997, items 8 and 9 in the table 10.12
Item 123, note to section 136-25 of the ITAA 1997 10.11
Item 124, heading to Subdivision 136-B of the ITAA 1997 10.12
Item 125, heading to section 136-40 of the ITAA 1997 10.12
Item 126, section 152-5 of the ITAA 1997 10.29
Item 127, paragraph 152-25(1)(a) of the ITAA 1997 10.13
Item 128, heading to Subdivision 152-C of the ITAA 1997 10.27
Item 129, section 152-215 of the ITAA 1997 10.27
Item 130, section 152-330 of the ITAA 1997 10.27
Item 131, section 152-430 of the ITAA 1997 10.27
Item 132, subsection 165-115ZC(3) of the ITAA 1997 10.11
Item 133, heading to subsection 165-235(1) of the ITAA 1997 10.11
Item 134, heading to subsection 165-235(4) of the ITAA 1997 10.11
Item 135, paragraph 165-235(4)(a) of the ITAA 1997 10.11
Item 136, subsections 170-30(1) and (2) of the ITAA 1997 10.18
Item 137, subsection 170-30(4) of the ITAA 1997, items 1 to 3 in the table 10.18
Item 138, subsections 170-32(4) and (5) of the ITAA 1997 10.18
Item 139, note to subsection 170-115(1) of the ITAA 1997 10.29
Item 140, subsections 170-130(1) and (2) of the ITAA 1997 10.18
Item 141, subsection 170-130(4) of the ITAA 1997, items 1 to 3 in the table 10.18
Item 142, subsections 170-132(4) and (5) of the ITAA 1997 10.18
Item 143, subsections 170-133(2) and (3) of the ITAA 1997 10.18
Item 144, note 2 to subsection 170-140(2) of the ITAA 1997 10.29
Item 145, paragraphs 170-210(1)(e) and (2)(f) of the ITAA 1997 10.18
Item 146, paragraphs 170-215(1)(e) and (2)(f) of the ITAA 1997 10.18
Item 147, paragraphs 170-220(1)(e) and (2)(f) of the ITAA 1997 10.18
Item 148, paragraphs 170-225(1)(e) and (2)(f) of the ITAA 1997 10.18
Item 149, subparagraph 170-255(1)(d)(i) of the ITAA 1997 10.12
Item 150, subparagraph 170-255(1)(d)(v) of the ITAA 1997 10.11
Item 151, section 180-1 of the ITAA 1997 10.11
Item 152, heading to subsection 180-5(4) of the ITAA 1997 10.11
Item 153, paragraph 180-5(4)(a) of the ITAA 1997 10.11
Item 154, heading to subsection 180-15(4) of the ITAA 1997 10.11
Item 155, paragraph 180-15(4)(a) of the ITAA 1997 10.11
Item 156, section 202-10 of the ITAA 1997 10.12
Item 157, paragraph 202-15(c) of the ITAA 1997 10.20
Item 158, paragraph 202-20(a) of the ITAA 1997 10.12
Item 159, subsections 204-25(4) to (6) of the ITAA 1997 10.20
Item 160, paragraph 204-30(8)(a) of the ITAA 1997 10.12
Item 161, paragraph 205-25(1)(a) of the ITAA 1997 10.20
Item 162, subparagraph 205-25(1)(a)(i) of the ITAA 1997 10.20
Item 163, section 205-30 of the ITAA 1997 10.20
Item 164, paragraph 207-75(a) of the ITAA 1997 10.20
Item 165, paragraph 207-75(b) of the ITAA 1997 10.20
Item 166, example to subsection 207-95(4) of the ITAA 1997 10.11
Item 167, paragraph 208-40(1)(a) of the ITAA 1997 10.12
Item 168, paragraph 208-40(4)(a) of the ITAA 1997 10.12
Item 169, paragraph 208-45(1)(a) of the ITAA 1997 10.20
Item 170, subsection 208-45(2) of the ITAA 1997 10.20
Item 171, subsection 208-80(2) of the ITAA 1997 10.20
Item 172, paragraph 208-155(2)(a) of the ITAA 1997 10.20
Item 173, paragraph 208-155(3)(a) of the ITAA 1997 10.12
Item 174, subsection 208-155(4) of the ITAA 1997 10.12
Item 175, paragraph 208-205(a) of the ITAA 1997 10.20
Item 176, section 208-215 of the ITAA 1997 10.20
Item 177, paragraph 208-235(a) of the ITAA 1997 10.20
Item 178, paragraph 208-240(b) of the ITAA 1997 10.20
Item 179, paragraph 215-10(1)(a) of the ITAA 1997 10.20
Item 180, subparagraph 215-10(2)(a)(ii) of the ITAA 1997 10.20
Item 181, Division 218 of the ITAA 1997 10.26
Item 182, paragraph 220-215(1)(c) of the ITAA 1997 10.12
Item 183, subparagraph 220-605(1)(c)(i) of the ITAA 1997 10.12
Item 184, paragraph 320-37(1)(c) of the ITAA 1997 10.11
Item 185, subsection 320-37(2) of the ITAA 1997 10.11
Item 186, paragraph 328-375(1)(a) of the ITAA 1997 10.13
Item 187, subsections 328-375(2) and (3) of the ITAA 1997 10.13
Item 188, subsection 328-380(1) of the ITAA 1997 10.13
Item 189, subparagraph 376-5(1)(d)(ii) of the ITAA 1997 10.12
Item 190, subparagraph 376-15(1)(a)(ii) of the ITAA 1997 10.12
Item 191, subparagraph 376-50(a)(i) of the ITAA 1997 10.12
Item 192, example to subsection 396-75(2) of the ITAA 1997 10.12
Item 193, subsection 405-50(5) of the ITAA 1997, heading to the table 10.12
Item 194, note to subsection 405-50(5) of the ITAA 1997 10.12
Item 195, section 703-25 of the ITAA 1997, item 3 in the table 10.13
Item 196, subsection 721-15(2) of the ITAA 1997 10.13
Items 197 and 198, subsection 960-60(1) of the ITAA 1997, items 1 and 2 in the table 10.20
Items 199 and 200, subsection 960-80 (1) of the ITAA 1997, items 1 and 2 in the table 10.20
Items 201 and 202, subsection 960-90(1) of the ITAA 1997, items 1 and 2 in the table 10.20
Item 203, paragraph 960-140(a) of the ITAA 1997 10.20
Item 204, paragraph 960-345(1)(a) of the ITAA 1997 10.13
Item 205, subsection 960-345(2) of the ITAA 1997 10.7
Item 206, section 975-100 of the ITAA 1997 10.17
Item 207, subsection 995-1(1) of the ITAA 1997, definition of 'company law' 10.8
Item 208, subsection 995-1(1) of the ITAA 1997, definition of 'foreign resident life insurance policy' 10.11
Item 209, subsection 995-1(1) of the ITAA 1997, definition of 'group turnover' (1st insertion) 10.9
Item 210, subsection 995-1(1) of the ITAA 1997, definition of 'group turnover' (2nd insertion) 10.6
Item 211, subsection 995-1(1) of the ITAA 1997, definition of 'in existence' 10.17
Items 212 and 213, subsection 995-1(1) of the ITAA 1997, definitions of 'member' 10.7
Item 214, subsection 995-1(1) of the ITAA 1997, definition of 'non-compulsory uniform' 10.6
Item 215, subsection 995-1(1) of the ITAA 1997, definition of 'non-resident life insurance policy' 10.11
Item 216, subsection 995-1(1) of the ITAA 1997, definition of 'taxable supply' (1st insertion) 10.6
Item 217, subsection 995-1(1) of the ITAA 1997, definition of 'tax-exempt foreign resident' 10.11
Item 218, subsection 995-1(1) of the ITAA 1997, definition of 'tax-exempt non-resident' 10.11
Items 219 and 220, subsection 995-1(1) of the ITAA 1997, definitions of 'value' 10.7
Item 221, subsection 995-1(1) of the ITAA 1997, definition of 'value of the business supplies' 10.7, 10.41
Item 222, heading to Subdivision 104-J of the Income Tax (Transitional Provisions) Act 1997 10.27
Item 223, Subdivision 175-C of the Income Tax (Transitional Provisions) Act 1997 10.26
Item 224, item 3 in Schedule 7 to the New Business Tax System (Consolidation and Other Measures) Act 2003 10.38
Item 225, section 2 of the Petroleum Resource Rent Tax Assessment Act 1997 10.32
Items 226 and 227, subsections 45A(6) and 45B(6) of the Petroleum Resource Rent Tax Assessment Act 1997 10.32
Item 228, paragraph 59(2)(a) of the Petroleum Resource Rent Tax Assessment Act 1997 10.32
Item 229, subsection 98(1) of the Petroleum Resource Rent Tax Assessment Act 1997 10.32
Item 230 10.33
Item 231, paragraph 35(1)(b) of the Product Grants and Benefits Administration Act 2000 10.24
Item 232 10.9
Item 233, paragraph 12-47(c) in Schedule 1 to the TAA 1953 10.13
Item 234, subsection 12-60(1) in Schedule 1 to the TAA 1953 10.13
Item 235, paragraph 12-155(a) in Schedule 1 to the TAA 1953 10.13
Item 236, subsection 12-315(1) in Schedule 1 to the TAA 1953 10.13
Item 237, subsection 18-75(3) in Schedule 1 to the TAA 1953 10.26
Item 238, subsection 18-75(4) in Schedule 1 to the TAA 1953 10.26
Item 239, heading to Subdivision 260-D in Schedule 1 to the TAA 1953 10.11
Item 240, heading to section 260-105 in Schedule 1 to the TAA 1953 10.11
Item 241, paragraph 260-105(1)(a) in Schedule 1 to the TAA 1953 10.12
Item 242, items 6 and 7 in Schedule 1 to the Taxation Laws Amendment Act (No. 5) 2002 10.41
Item 243, paragraph 21-5(3)(b) of the Venture Capital Act 2002 10.11
Item 244, item 85 in Schedule 2 to the A New Tax System (Pay As You Go) Act 1999 10.36
Item 245, item 16 in Schedule 4 to the Energy Grants (Credits) Scheme (Consequential Amendments) Act 2003 10.37
Item 246, subsection 136(1) of the Fringe Benefits Assessment Act 1986, definition of 'approved form' (1st insertion) 10.6
Item 247, sections 118-313 and 118-315 (the section inserted by the Family Law Legislation Amendment (Superannuation) (Consequential Provisions) Act 2001) of the ITAA 1997 10.26
Item 248, subsection 165-115BB(2) of the ITAA 1997 10.38
Item 249, subsection 205-50(2) of the ITAA 1997 10.14, 10.21
Item 250, subsection 205-50(3) of the ITAA 1997 10.14, 10.21
Item 251, section 210-120 of the ITAA 1997, item 2 in the table 10.14, 10.21
Item 252, subsection 210-150(2) of the ITAA 1997 10.14, 10.21
Item 253, subsection 210-150(3) of the ITAA 1997 10.14, 10.21
Item 254, paragraph 214-45(1)(a) of the ITAA 1997 10.14, 10.21
Item 255, paragraph 214-45(2)(a) of the ITAA 1997 10.41, 10.21
Item 256, paragraph 214-105(1)(b) of the ITAA 1997 10.41, 10.21
Item 257, paragraph 214-150(4)(a) of the ITAA 1997 10.41, 10.21
Item 258, subsection 320-195(1) of the ITAA 1997 10.45
Item 259, paragraphs 705-90(4)(a) and (9)(a) of the ITAA 1997 10.14, 10.21
Item 260, subsection 820-617(1) of the ITAA 1997 10.9
Item 261, subsection 995-1(1) of the ITAA 1997, definition of 'government entity' (1st insertion) 10.6
Item 262, subsection 995-1(1) of the ITAA 1997, definition of 'participant' (1st insertion) 10.6
Item 263, subsection 995-1(1) of the ITAA 1997, definition of 'receives a refund of income tax' 10.10
Item 264, subsection 995-1(1) of the ITAA 1997, definition of 'refund of income tax' 10.10
Item 265, paragraph (2)(a) of item 23 in Schedule 3 to the New Business Tax System (Consolidation) Act (No. 1) 2002 10.51
Item 266, item 6 in Schedule 21 to the New Business Tax System (Consolidation and Other Measures) Act 2003 10.35
Item 267, subsection 2(2) of the Taxation Laws Amendment (Company Law Review) Act 1999 10.39
Item 268, item 2 in Schedule 4 to the Taxation Laws Amendment (Research and Development) Act 2001 10.40
Item 269, subsection 2(1) of the Taxation Laws Amendment (2004 Measures No. 2) Act 2001, item 9 in the table 10.42
Item 270, link notes in the ITAA 1936 10.30
Item 271, section 2-30 of the ITAA 1997 10.30
Item 272, subsection 995-1(1) of the ITAA 1997, definition of 'link note' 10.30
Items 273 to 276, link notes in the ITAA 1997, the Income Tax (Transitional Provisions) Act 1997, the TAA 1953 and the Venture Capital Act 2002 10.30

Schedule 11: Film tax offsets

Bill reference Paragraph   number
Item 1, subsection 124ZAB(6A) of the ITAA 1936 11.8, 11.13
Item 1, paragraph 124ZAB(6A)(a) of the ITAA 1936 11.9
Item 1, paragraph 124ZAB(6A)(b) of the ITAA 1936 11.10
Item 1, subparagraph 124ZAB(6A)(b)(i) of the ITAA 1936 11.14
Item 1, subparagraphs 124ZAB(6A)(b)(i to iv) of the ITAA 1936 11.11
Item 1, subparagraph 124ZAB(6A)(b)(iii) of the ITAA 1936 11.12
Item 4, paragraph 376-5(2)(b) of the ITAA 1997 11.15


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