House of Representatives

Tax Laws Amendment (Repeal of Inoperative Provisions) Bill 2006

Explanatory Memorandum

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

Chapter 5 Finding tables

Outline of chapter

5.1 This chapter contains finding tables to enable you to locate quickly the provisions in the Income Tax Assessment Act 1997 (ITAA 1997), the Taxation Administration Act 1953 (TAA 1953) or the Income Tax Assessment Act 1936 (ITAA 1936) (the new law) that correspond to a particular provision repealed from the ITAA 1936 (the old law) and vice versa.

Finding table - old law to new law

5.2 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 Bill or in the Income Tax (Transitional Provisions) Act 1997 .

Old law New law
23(a)(ii) 768-100 of the ITAA 1997 (item 1 in the table)
23(a)(vi) 768-100 of the ITAA 1997 (item 2 in the table)
23(b) 842-105 of the ITAA 1997 (item 1 in the table)
23(c) 842-105 of the ITAA 1997 (items 2 to 4 in the table)
23(jb) 128B(3)(jb) of the ITAA 1936
23(kc) 768-105 of the ITAA 1997
23(kca) 768-105 of the ITAA 1997
23(kd) omitted
23(kf) omitted
23(kg) omitted
23(o) omitted
23(pa) omitted
23(r) omitted
23(u) 842-105 of the ITAA 1997 (item 5 in the table)
23(v) 842-105 of the ITAA 1997 (item 6 in the table)
23(ya) 842-105 of the ITAA 1997 (item 7 in the table)
23AL 768-105 of the ITAA 1997
26(b) omitted
26(e) 15-2 of the ITAA 1997
26(ea) 15-2 of the ITAA 1997
26(eaa) 15-70 of the ITAA 1997
26(i) 15-75 of the ITAA 1997
51(2B) transitional
51(7) omitted
51(8) 26-90 of the ITAA 1997
51(9) 26-95 of the ITAA 1997
51(10) omitted
51(11) omitted
57AM transitional
69(7) 25-5(8) of the ITAA 1997
74A 25-65 of the ITAA 1997
159GZZZBB transitional
159GZZZBC transitional
159GZZZBD transitional
159GZZZBE transitional
221B 446-5 in Schedule 1 to the TAA 1953
221YHZP 995-1 of the ITAA 1997
221YHZQ 14-55(1) and (6) in Schedule 1 to the TAA 1953
221YHZR 14-55(1) in Schedule 1 to the TAA 1953
221YHZS 14-55(2) in Schedule 1 to the TAA 1953
221YHZT 14-55(3) and (4)(a) in Schedule 1 to the TAA 1953
221YHZU 14-55(4)(b) in Schedule 1 to the TAA 1953
221YHZV 14-60 in Schedule 1 to the TAA 1953
221YHZW 14-55(5) in Schedule 1 to the TAA 1953
221YHZX(1) 16-70 and 16-80 in Schedule 1 to the TAA 1953
221YHZX(2) omitted
221YHZX(3) 14-65, 18-15(1), 18-20 and 18-25 in Schedule 1 to the TAA 1953
221YHZXA 14-65, 18-15(1), 18-20 and 18-25 in Schedule 1 to the TAA 1953
221YHZXB 16-70 and 16-80 in Schedule 1 to the TAA 1953
221YHZY 14-65 and 18-80 in Schedule 1 to the TAA 1953
221YHZZ 14-75 in Schedule 1 to the TAA 1953
221YHZZA omitted
221YHZZB 14-85 in Schedule 1 to the TAA 1953
221YHZZC omitted
221YSA 128NBA of the ITAA 1936
221ZXL omitted
259 transitional

Finding table - new law to old law

New law Old law
15-2 of the ITAA 1997 26(e)
15-2 of the ITAA 1997 26(ea)
15-70 of the ITAA 1997 26(eaa)
15-75 of the ITAA 1997 26(i)
26-90 of the ITAA 1997 51(8)
26-95 of the ITAA 1997 51(9)
25-5(8) of the ITAA 1997 69(7)
25-65 of the ITAA 1997 74A
128NBA of the ITAA 1936 221YSA
768-100 of the ITAA 1997 (item 1 in the table) 23(a)(ii)
768-100 of the ITAA 1997 (item 2 in the table) 23(a)(vi)
842-105 of the ITAA 1997 (item 1 in the table) 23(b)
842-105 of the ITAA 1997 (items 2 to 4 in the table) 23(c)
128B(3)(jb) of the ITAA 1936 23(jb)
768-105 of the ITAA 1997 23(kc)
768-105 of the ITAA 1997 23(kca)
842-105 of the ITAA 1997 (item 5 in the table) 23(u)
842-105 of the ITAA 1997 (item 6 in the table) 23(v)
842-105 of the ITAA 1997 (item 7 in the table) 23(ya)
768-105 of the ITAA 1997 23AL
995-1 of the ITAA 1997 221YHZP
446-5 in Schedule 1 to the TAA 1953 221B
14-55(1) and (6) in Schedule 1 to the TAA 1953 221YHZQ
14-55(1) in Schedule 1 to the TAA 1953 221YHZR
14-55(2) in Schedule 1 to the TAA 1953 221YHZS
14-55(3) and (4)(a) in Schedule 1 to the TAA 1953 221YHZT
14-55(4)(b) in Schedule 1 to the TAA 1953 221YHZU
14-55(5) in Schedule 1 to the TAA 1953 221YHZW
14-60 in Schedule 1 to the TAA 1953 221YHZV
14-65, 18-15(1), 18-20 and 18-25 in Schedule 1 to the TAA 1953 221YHZX(3)
14-65, 18-15(1), 18-20 and 18-25 in Schedule 1 to the TAA 1953 221YHZXA
14-65 and 18-80 in Schedule 1 to the TAA 1953 221YHZY
16-70 and 16-80 in Schedule 1 to the TAA 1953 221YHZXB
14-75 in Schedule 1 to the TAA 1953 221YHZZ
14-85 in Schedule 1 to the TAA 1953 221YHZZB
16-70 and 16-80 in Schedule 1 to the TAA 1953 221YHZX(1)


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