House of Representatives

Tax Laws Amendment (Repeal of Inoperative Provisions) Bill 2006

Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006

Explanatory Memorandum

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

Index

Clauses

Bill reference Paragraph number
Clause 2 2.62, 3.9, 4.11

Schedule 1: Inoperative provisions repealed on Royal Assent

Bill reference Paragraph number
Item 40, paragraph 23(o) of the ITAA 1936 2.135
Item 47, section 23C of the ITAA 1936 2.135
Item 47, section 23H of the ITAA 1936 2.19
Item 49, sections 24BA and 24BB of the ITAA 1936 2.22
Item 144, Division 16H of the ITAA 1936 2.135
Item 161, section 215 of the ITAA 1936 2.59
Items 161 and 162, sections 216 and 220 of the ITAA 1936 2.61
Item 163, Division 3B of Part VI of the ITAA 1936 2.129
Item 174, section 407 of the ITAA 1936 Example 2.10
Item 191, Subdivision 57-I in Schedule 2D to the ITAA 1936 2.141
Item 192, subsection 57-85(3) in Schedule 2D to the ITAA 1936, items 2 to 4, 6, 7A, 8, 10 to 12 and 14A to 17 in the table 2.142

Schedule 2: Consequential amendments relating to Schedule 1 repeals etc.

Bill reference Paragraph number
Item 97, subsections 136(1) of the Fringe Benefits Tax Assessment Act 1986 , definition of 'associate' 2.84
Item 112, subsection 159(4) of the Fringe Benefits Tax Assessment Act 1986 2.84
Item 122, subsection 6(1) of the ITAA 1936, definition of 'child' Example 2.13
Item 148, subparagraph 6BA(3)(b)(i) of the ITAA 1936 Example 2.12
Item 151, subsection 6F(5) of the ITAA 1936, definition of 'associate' 2.84
Items 152 and 153, subsection 16(4AA) of the ITAA 1936, definitions of 'employee' and 'employer' Example 2.14
Item 171, subsection 24B(1) of the ITAA 1936, definition of 'prescribed Territory' 2.22
Items 172 to 177, subsection 24L(5) and section 24P of the ITAA 1936 2.22
Items 183 and 184, paragraphs 26AD(12)(b) and 26AD(13)(b) of the ITAA 1936 2.22
Item 191, subsection 26AJ(11) of the ITAA 1936, definition of 'associate' 2.84
Items 195 and 196, subsections 27A(14) and 27A(14A) 2.22
Item 215, subsection 51AD(1) of the ITAA 1936, definition of 'associate' 2.84
Items 229 to 233, subsections 73A(4) and (6) of the ITAA 1936 2.87
Item 236, subsection 73B(1) of the ITAA 1936, definition of 'associate' 2.84
Item 256, subsection 82AAC(3) of the ITAA 1936, definition of 'associate' 2.84
Item 257, subparagraph 82AAD(3)(a)(ii) of the ITAA 1936 2.84
Item 258, subsection 82AAF(4) of the ITAA 1936, definition of 'associate' 2.84
Item 285, subsection 102AAW(1) of the ITAA 1936 Example 2.9
Item 288, subsection 102A(1) of the ITAA 1936, definition of 'associate' 2.84
Item 301, subparagraph 108(3)(c)(ii) of the ITAA 1936 2.84
Item 303, subparagraph 109(2)(b)(ii) of the ITAA 1936 2.84
Item 335, subparagraph 128B(3)(a)(i) of the ITAA 1936 2.112
Item 337, paragraph 128B(3)(jb) of the ITAA 1936 2.110, 2.112
Items 343 and 344, section 128D of the ITAA 1936 2.110
Item 345, section 128NBA of the ITAA 1936 2.134, Example 2.15
Item 351, section 139GE of the ITAA 1936 2.84
Item 352, section 140C of the ITAA 1936, definition of 'associate' 2.84
Item 362, subsection 159GE(1) of the ITAA 1936, definition of 'associate' 2.84
Item 389, subsection 159GZZZC(1) of the ITAA 1936, definition of 'associate' 2.84
Item 394, subsection 159ZR(1) of the ITAA 1936, definition of 'associate' 2.84
Item 510, subsection 57-85(3) in Schedule 2D to the ITAA 1936, item 19 in the table 2.142
Items 511 and 514, section 57-90 and subsection 57-130(1) in Schedule 2D to the ITAA 1936 2.141
Item 627, section 15-2 of the ITAA 1997 2.120, 2.121
Item 628, section 15-70 of the ITAA 1997 2.122
Item 628, section 15-75 of the ITAA 1997 2.123
Item 660, section 25-65 of the ITAA 1997 2.99, 2.102
Item 661, subsection 25-70(1) of the ITAA 1997 2.99
Item 663, sections 26-90 and 26-95 of the ITAA 1997 2.124
Item 659, subsection 25-5(8) of the ITAA 1997 2.125
Item 665, paragraph 43-40(1)(a) of the ITAA 1997 Example 2.11
Item 748, section 768-100 of the ITAA 1997 2.103
Item 748, section 768-100 of the ITAA 1997, item 2 in the table 2.105
Item 748, section 768-105 of the ITAA 1997 2.115
Item 748, note to subsection 768-105(1) of the ITAA 1997 2.117
Item 757, Subdivision 842-B of the ITAA 1997 2.103
Item 757, section 842-105 of the ITAA 1997, item 3 in the table 2.106
Item 757, section 842-105 of the ITAA 1997, item 4 in the table 2.107
Item 757, section 842-105 of the ITAA 1997, item 6 in the table 2.108
Item 757, section 842-105 of the ITAA 1997, item 7 in the table 2.109
Item 769, subsection 995-1(1) of the ITAA 1997, definition of 'local governing body' 2.101
Item 802, section 25-65 of the Income Tax (Transitional Provisions) Act 1997 2.102
Item 810, section 40-289 of the Income Tax (Transitional Provisions) Act 1997 2.148
Item 813, section 40-830 of the Income Tax (Transitional Provisions) Act 1997 2.146
Item 844, section 112-100 of the Income Tax (Transitional Provisions) Act 1997 2.136
Items 926 and 927, subparagraphs 24(4)(a)(ii) and 25(2)(a)(ii) of the Superannuation Guarantee (Administration) Act 1992 2.84
Item 955, Subdivision 14-B of Schedule 1 to the TAA 1953 2.129, 2.130
Items 955 and 956, paragraph 14-65(b) and subsection 16-70(3) of Schedule 1 to the TAA 1953 2.130
Item 970, section 446-5 of Schedule 1 to the TAA 1953 2.68, 2.128
Item 996, subsection 3(1) of the Trust Recoupment Tax Assessment Act 1985 , definition of 'associate' 2.84

Schedule 3: Inoperative provisions repealed on 1 January 2008

Bill reference Paragraph number
Items 1 to 21 3.4

Schedule 4: Consequential amendments relating to Schedule 3 repeals

Bill reference Paragraph number
Items 1 to 12 3.12

Schedule 5: Inoperative Acts repealed on Royal Assent

Bill reference Paragraph number
Item 1 4.5
Items 2 to 44 4.13
Item 45, subsection 3(1), definition of 'Australian installation', Crimes (Taxation Offences) Act 1980 4.8, 4.9, 4.13
Items 46 to 111 4.8, 4.13
Items 111 to 179 4.13

Schedule 6: Application and savings provisions

Bill reference Paragraph number
Item 1, paragraph (a) 2.62
Item 1, paragraph (b) 2.63
Item 2 2.65
Subitem 3(1) 2.64
Subitem 3(2) 2.66
Subitem 3(3) 2.71
Item 4, paragraph (a) 3.9
Item 4, paragraph (b) 3.10
Item 5 4.11
Item 6 2.51
Item 7 2.45, 2.48, 2.50, 2.51
Item 8 2.52
Item 9 2.54
Item 10 2.55, 2.56
Item 11 2.44
Item 12 2.59
Item 13 2.61
Item 14 2.68
Item 15 2.70

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