House of Representatives
Tax Laws Amendment (Taxation of Financial Arrangements) Bill 2008
Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon Wayne Swan MP)Index
Schedule 1: Amendments
| Bill reference | Paragraph number |
| Item 1, Subdivision 230-B | 1.53 |
| Item 1, Subdivision 230-C | 1.53, 1.57 |
| Item 1, Subdivision 230-D | 1.53, 1.59 |
| Item 1, Subdivision 230-E | 1.53, 1.64 |
| Item 1, Subdivision 230-F | 1.53, 1.69 |
| Item 1, Subdivision 230-G | 1.53, 1.55 |
| Item 1, Subdivision 230-J | 1.47 |
| Item 1, subsections 230-5(1) and 230-45(1) | 1.42 |
| Item 1, paragraph 230-5(2)(a) and section 230-455 | 1.49 |
| Item 1, paragraph 230-5(2)(b) and section 230-50 | 1.44 |
| Item 1, paragraphs 230-5(2)(b) and 230-40(4)(e) | 2.107 |
| Item 1, subparagraph 230-10(b)(ii) | 3.71 |
| Item 1, section 230-15 | 1.38 |
| Item 1, subsection 230-15(1) | 3.68 |
| Item 1, note to subsections 230-15(1) and (2) | 3.90 |
| Item 1, subsection 230-15(2) | 3.70 |
| Item 1, subsection 230-15(3) | 3.78 |
| Item 1, subsection 230-15(4) | 3.74 |
| Item 1, subsection 230-15(5) | 3.75 |
| Item 1, subsection 230-15(6) | 3.75 |
| Item 1, subsection 230-15(7) | 3.69 |
| Item 1, section 230-20 | 3.101 |
| Item 1, sections 230-20 and 230-25 | 3.99 |
| Item 1, sections 230-20 and 230-25, item 76, section 118-27 | 3.100 |
| Item 1, subsection 230-20(2) | 3.104 |
| Item 1, subsections 230-20(5) and 230-25(4) | 3.111 |
| Item 1, section 230-25 | 3.106 |
| Item 1, subsection 230-25(2) | 3.103 |
| Item 1, subsection 230-25(3) | 3.108, 10.46 |
| Item 1, paragraph 230-25(3)(a) | 3.108 |
| Item 1, section 230-30 | 3.76 |
| Item 1, subsection 230-30(1) | 11.35 |
| Item 1, subsection 230-30(3) | 3.77 |
| Item 1, section 230-35 | 3.80, 3.81, 3.85 |
| Item 1, section 230-40 | 1.56, 3.30, 3.31, 5.83 |
| Item 1, subsection 230-40(1) | 1.81 |
| Item 1, subsection 230-40(1), Subdivision 230-G | 1.80 |
| Item 1, subsections 230-40(2) and (7) | 1.82 |
| Item 1, subsection 230-40(4) | 1.86, 4.61, 4.208 |
| Item 1, subsections 230-40(4) and 230-100(5) and section 230-180 | 1.78 |
| Item 1, paragraph 230-40(4)(b) | 4.62 |
| Item 1, paragraph 230-40(4)(c) | 4.63 |
| Item 1, paragraph 230-40(4)(e) | 1.44, 4.124, 4.214 |
| Item 1, paragraph 230-40(4)(e) and sections 230-270 and 230-330 | 1.87 |
| Item 1, subsection 230-40(5) | 1.83 |
| Item 1, subsection 230-40(6) | 1.85 |
| Item 1, paragraph 230-40(6)(a) | 7.73 |
| Item 1, paragraph 230-40(6)(b) | 7.74 |
| Item 1, paragraph 230-40(6)(c) | 7.75 |
| Item 1, subsection 230-40(7) | 9.50 |
| Item 1, section 230-45 | 1.41, 1.57, 6.47 |
| Item 1, sections 230-45 and 230-50 | 2.42, 2.52 |
| Item 1, subsection 230-45(1) | 2.61 |
| Item 1, subsection 230-45(1) and section 230-60 | 2.91 |
| Item 1, paragraphs 230-45(1)(d) to (f) | 2.90, 2.92 |
| Item 1, subsection 230-45(2) | 1.42 |
| Item 1, note to subsection 230-45(2) | 2.82 |
| Item 1, paragraph 230-45(2)(a) | 2.69 |
| Item 1, paragraph 230-45(2)(b) | 2.75 |
| Item 1, paragraphs 230-45(2)(b) and (c) | 2.76 |
| Item 1, paragraph 230-45(2)(c) | 2.74 |
| Item 1, paragraph 230-45(2)(d) | 2.78 |
| Item 1, paragraph 230-45(2)(e) | 2.80 |
| Item 1, paragraph 230-45(2)(f) and subsection 230-45(3) | 2.83 |
| Item 1, paragraph 230-45(2)(g) | 2.87, 2.88 |
| Item 1, paragraphs 230-45(3)(a) and (b) | 2.84 |
| Item 1, subparagraph 230-45(3)(c)(i) | 2.86 |
| Item 1, subparagraph 230-45(3)(c)(ii) | 2.85 |
| Item 1, subsection 230-50(1) | 2.99, 2.101 |
| Item 1, subsection 230-50(2) | 2.103 |
| Item 1, subsection 230-50(2) and section 230-60 | 2.105 |
| Item 1, paragraph 230-50(2)(b) | 2.104 |
| Item 1, section 230-55 | 1.41, 4.95, 6.32 |
| Item 1, subsection 230-55(1) | 2.186 |
| Item 1, subsections 230-55(1) and (2) | 2.51 |
| Item 1, subsection 230-55(4) | 2.45, 2.50, 4.94 |
| Item 1, section 230-60 | 2.63, 3.37, 3.38 |
| Item 1, sections 230-60, 230-70 and 230-75 | 3.33 |
| Item 1, section 230-65 | 3.39, 3.40 |
| Item 1, section 230-70 | 3.67 |
| Item 1, sections 230-70 and 230-75 | 3.32, 3.58, 3.65, 4.128 |
| Item 1, sections 230-70, 230-75, 230-200 and 230-445 | 3.66 |
| Item 1, subsections 230-70(1) and 230-75(1) | 4.143 |
| Item 1, subsections 230-70(3) and 230-75(3) | 3.57 |
| Item 1, section 230-80 | 1.36, 1.90 |
| Item 1, subsection 230-80(3) | 4.136 |
| Item 1, section 230-85 | 1.41, 2.65 |
| Item 1, paragraph 230-95(a) | 4.53, 4.70 |
| Item 1, paragraphs 230-95(a) and (c) | 4.82 |
| Item 1, paragraph 230-95(b) | 4.53 |
| Item 1, paragraph 230-95(c) | 4.54 |
| Item 1, section 230-100 | 4.130 |
| Item 1, sections 230-100, 230-105, 230-115 and 230-135 | 1.73 |
| Item 1, subsection 230-100(2) | 4.71 |
| Item 1, note to paragraph 230-100(2)(b) | 4.71 |
| Item 1, subsection 230-100(3) | 4.78, 4.82 |
| Item 1, subsection 230-100(4) | 4.57 |
| Item 1, paragraph 230-100(4)(c) | 4.60 |
| Item 1, subsection 230-100(5) | 1.88, 4.59, 4.78 |
| Item 1, subsection 230-105(1) | 4.57, 4.58, 4.67 |
| Item 1, note to subsection 230-105(1) | 4.72 |
| Item 1, subsections 230-105(1) and 230-130(1) | 4.153 |
| Item 1, paragraph 230-105(2)(a) | 4.73, 4.84 |
| Item 1, paragraph 230-105(2)(b) | 4.75 |
| Item 1, paragraphs 230-110(1)(a) and (b) | 4.84 |
| Item 1, paragraph 230-110(1)(c) | 4.83 |
| Item 1, paragraph 230-110(1)(d) | 4.83 |
| Item 1, subsection 230-110(2) | 4.87 |
| Item 1, note to subsection 230-110(2) | 4.83 |
| Item 1, paragraph 230-110(2)(b) | 4.129 |
| Item 1, paragraphs 230-110(2)(b) and (c) | 4.85 |
| Item 1, subsection 230-115(1) | 4.97 |
| Item 1, paragraph 230-115(2)(a) | 4.98 |
| Item 1, paragraph 230-115(2)(b) | 4.98, 4.114 |
| Item 1, subsection 230-115(3) | 4.114 |
| Item 1, paragraph 230-115(3)(a) | 4.106 |
| Item 1, subparagraph 230-115(3)(a)(ii) | 4.112 |
| Item 1, subparagraph 230-115(3)(a)(iii) | 4.111 |
| Item 1, subparagraph 230-115(3)(a)(iv), paragraph 230-115(3)(b) | 4.110 |
| Item 1, subsections 230-115(4) and (5) | 4.80, 4.118 |
| Item 1, subsection 230-115(6) | 4.119 |
| Item 1, subsection 230-115(8) | 4.102 |
| Item 1, subsection 230-115(9) | 4.127 |
| Item 1, subsection 230-120(1) and subparagraph 230-120(3)(c)(i) | 4.92 |
| Item 1, subparagraph 230-120(3)(b)(i) | 4.93 |
| Item 1, section 230-125 | 4.130 |
| Item 1, subsection 230-130(1) | 4.67, 4.131, 4.132 |
| Item 1, subsection 230-130(2) | 4.136 |
| Item 1, subsection 230-130(3) | 4.134, 4.135 |
| Item 1, paragraph 230-130(5)(a) | 4.135 |
| Item 1, subparagraph 230-130(5)(b)(i) | 4.135 |
| Item 1, subparagraph 230-130(5)(b)(ii) | 4.135 |
| Item 1, paragraph 230-135(2)(a) | 4.138 |
| Item 1, paragraph 230-135(2)(b) | 4.138, 4.146 |
| Item 1, subsection 230-135(4) | 4.139 |
| Item 1, paragraph 230-135(4)(a) | 4.144 |
| Item 1, paragraph 230-135(4)(b) | 4.144 |
| Item 1, subsection 230-135(5) | 4.140 |
| Item 1, subsection 230-135(6) | 4.141 |
| Item 1, subsection 230-135(7) | 4.142 |
| Item 1, subsection 230-135(8) | 4.143 |
| Item 1, section 230-140 | 4.147 |
| Item 1, paragraph 230-140(3)(a) | 4.150 |
| Item 1, paragraph 230-140(3)(b) | 4.150 |
| Item 1, paragraph 230-140(3)(c) | 4.150 |
| Item 1, paragraphs 230-140(3)(d) to (f) | 4.150 |
| Item 1, sections 230-150 and 230-155 | 4.74 |
| Item 1, sections 230-150, 230-160 and 230-165 | 1.75, 4.154 |
| Item 1, subsection 230-150(1) | 4.155 |
| Item 1, paragraphs 230-160(1)(a) and (b) and 230-165(1)(a) and (b) | 4.156 |
| Item 1, paragraph 230-160(1)(c) | 4.158 |
| Item 1, paragraph 230-160(1)(e) | 4.159, 4.160 |
| Item 1, paragraph 230-160(1)(f) | 4.160 |
| Item 1, paragraphs 230-160(1)(f) and 230-165(1)(e) | 4.162 |
| Item 1, subsection 230-160(2) | 4.158 |
| Item 1, subsections 230-160(3) to (5) and 230-165(3) to (5) | 4.74 |
| Item 1, subsections 230-160(3) and (5) and 230-165(3) and (5) | 4.155 |
| Item 1, subsections 230-160(3) and 230-165(3) | 4.157 |
| Item 1, paragraphs 230-160(3)(a) and 230-165(3)(a) | 4.164 |
| Item 1, subsection 230-160(4) | 4.165 |
| Item 1, paragraphs 230-165(3)(b) to (d) and 230-160(3)(b) to (d) | 4.163 |
| Item 1, subsection 230-165(4) | 4.165 |
| Item 1, subsection 230-170(1) | 4.168 |
| Item 1, subsection 230-170(2) | 4.169 |
| Item 1, subsections 230-170(3), 230-230(3), 230-280(4), 230-300(10) and 230-420(3) | 12.46 |
| Item 1, section 230-175 | 1.76, 4.171 |
| Item 1, subsection 230-175(1) | 4.172 |
| Item 1, subsection 230-175(2) | 4.173 |
| Item 1, subsection 230-175(3) | 4.173 |
| Item 1, subsection 230-175(4) | 4.172 |
| Item 1, section 230-180 | 4.216 |
| Item 1, paragraph 230-180(2)(a) | 4.216 |
| Item 1, paragraph 230-180(2)(b) | 4.216 |
| Item 1, subsection 230-180(3) | 4.219 |
| Item 1, paragraph 230-180(3)(a) | 4.221 |
| Item 1, paragraph 230-180(3)(b) | 4.221 |
| Item 1, paragraph 230-180(3)(c) | 4.221 |
| Item 1, paragraph 230-180(5)(a) | 4.221 |
| Item 1, paragraph 230-180(5)(b) | 4.221 |
| Item 1, paragraph 230-180(5)(c) | 4.221 |
| Item 1, subsection 230-180(6) | 4.220, 4.222 |
| Item 1, sections 230-185 and 230-190 | 1.74 |
| Item 1, subsection 230-185(1) | 4.223 |
| Item 1, paragraph 230-185(2)(a) | 4.225 |
| Item 1, paragraph 230-185(2)(b) | 4.226 |
| Item 1, paragraph 230-185(2)(c) | 4.230 |
| Item 1, paragraph 230-185(2)(d) | 4.231 |
| Item 1, paragraph 230-185(2)(e) | 4.233 |
| Item 1, subsection 230-185(3) | 4.224 |
| Item 1, subsection 230-190(2) | 4.175, 4.181 |
| Item 1, subsection 230-190(3) | 4.179 |
| Item 1, paragraph 230-190(3)(a) | 4.176 |
| Item 1, paragraph 230-190(3)(b) | 4.176 |
| Item 1, paragraph 230-190(3)(c) | 4.176, 4.180 |
| Item 1, paragraph 230-190(3)(d) | 4.176, 4.229 |
| Item 1, subsection 230-190(5) | 4.185 |
| Item 1, subsection 230-190(6) | 4.188 |
| Item 1, paragraph 230-190(6)(a) | 4.189 |
| Item 1, paragraph 230-190(6)(b) | 4.190 |
| Item 1, subsection 230-190(7) | 4.194 |
| Item 1, subsections 230-190(8) and (9) | 4.196 |
| Item 1, subsections 230-190(8) to (10) | 4.233 |
| Item 1, paragraph 230-190(8)(b) | 4.203 |
| Item 1, subsection 230-190(10) | 4.196 |
| Item 1, section 230-195 | 4.193 |
| Item 1, subsection 230-195(1) | 4.197 |
| Item 1, paragraph 230-195(1)(a) | 4.198 |
| Item 1, paragraph 230-195(1)(b) | 4.199 |
| Item 1, paragraph 230-195(1)(c) | 4.199 |
| Item 1, paragraph 230-195(1)(d) | 4.198 |
| Item 1, subsection 230-195(2) | 4.204 |
| Item 1, subsection 230-195(3) | 4.204 |
| Item 1, subsection 230-195(5) | 4.205 |
| Item 1, subsection 230-195(6) | 4.206 |
| Item 1, subsection 230-200(1) | 4.182 |
| Item 1, subsection 230-200(2) | 4.184 |
| Item 1, subparagraph 230-200(2)(a)(i) | 4.187 |
| Item 1, subparagraph 230-200(2)(a)(ii) | 4.187 |
| Item 1, subsection 230-200(3) | 4.195 |
| Item 1, section 230-210 | 6.19 |
| Item 1, subsection 230-210(1) | 6.18 |
| Item 1, subsection 230-210(2) | 6.18 |
| Item 1, subsections 230-210(2), 230-255(2), 230-315(2) and 230-395(2) | 5.13 |
| Item 1, subparagraphs 230-210(2)(a)(ii) and (b)(ii), 230-255(2)(a)(ii) and (b)(ii), 230-315(2)(a)(ii) and (b)(ii) and 230-395(2)(a)(ii) and (b)(ii) | 5.47 |
| Item 1, paragraphs 230-210(2)(b), 230-255(2)(b), 230-315(2)(b) and 230-395(2)(b) | 5.45 |
| Item 1, subsections 230-210(3), 230-255(5), 230-315(3) and 230-395(4) | 5.69 |
| Item 1, subsections 230-215(1), 230-260(1), 230-320(1) and 230-400(1) | 5.33 |
| Item 1, subsections 230-215(2), 230-260(2), 230-320(2) and 230-400(2) | 5.34 |
| Item 1, subsections 230-215(3) to (5), 230-260(3) to (5) and 230-400(3) to (5) | Example 5.1 |
| Item 1, subsection 230-220(1) | 6.30 |
| Item 1, subsections 230-220(1), 230-265(1), 230-325(3) and 230-410(1) | 5.75 |
| Item 1, subsections 230-220(1), 230-265(1) and 230-410(1), section 230-325 | 5.70 |
| Item 1, paragraphs 230-220(1)(b), 230-265(1)(b), 230-335(1)(c) and 230-410(1)(c) | 5.39 |
| Item 1, paragraph 230-220(1)(c) | 6.31 |
| Item 1, paragraphs 230-220(1)(c) and (d) | 6.27 |
| Item 1, paragraphs 230-220(1)(c) and 230-410(1)(d), subsections 230-225(1), 230-300(7) and (8) and 230-415(1) | 2.108 |
| Item 1, paragraph 230-220(1)(c) and subsection 230-220(2) | 6.18 |
| Item 1, paragraph 230-220(1)(d) | 6.18, 6.33 |
| Item 1, subsection 230-220(2) | 6.28 |
| Item 1, subsections 230-220(2), 230-265(2) and 230-410(3), paragraphs 230-230(1)(b) and 230-420(1)(b), subparagraph 230-280(1)(b)(ii) | 5.80 |
| Item 1, subsections 230-220(3), 230-265(3), 230-335(2) and 230-410(8) | 11.76 |
| Item 1, section 230-225 | 6.18 |
| Item 1, subsection 230-225(1) | 6.36 |
| Item 1, subsections 230-225(1) and 230-415(1) | 1.84, 5.72, 2.115, 4.212, 6.31, 6.32 |
| Item 1, subsections 230-225(1) and 230-480 | 1.55, 5.72 |
| Item 1, subsection 230-225(3) | 6.23 |
| Item 1, subsections 230-225(3), 230-270(3), 230-330(4) and 230-415(3) | 5.62, 5.67, 5.73 |
| Item 1, subsection 230-225(4) | 6.24 |
| Item 1, subsections 230-225(4), 230-270(4), 230-330(5) and 230-415(4) | 5.74 |
| Item 1, subsection 230-230(1) | 5.78 |
| Item 1, subsections 230-230(1), 230-280(1) and 230-420(1) | 5.77 |
| Item 1, paragraphs 230-230(1)(c) and 230-420(1)(c), subparagraph 230-280(1)(b)(iii) | 11.77 |
| Item 1, section 230-235 | 6.18 |
| Item 1, subsection 230-240(1) | 6.34 |
| Item 1, subsections 230-240(1), 230-285(1), 230-370(1) and 230-425(1) | 5.86 |
| Item 1, subsections 230-240(1) and (3), 230-285(1) and (3), 230-370(1) and 230-425(1) and (3) | 5.89 |
| Item 1, subsection 230-240(2) | 6.50 |
| Item 1, subsections 230-240(2), 230-285(2), 230-370(2) and 230-425(2) | 5.96 |
| Item 1, subsections 230-240(2) and (4), 230-285(2) and (4), 230-370(2) and 230-425(1) and (4) | 5.90 |
| Item 1, subsections 230-240(3), 230-285(3) and 230-425(3) | 5.88 |
| Item 1, subsection 230-240(4) | 6.44 |
| Item 1, subsections 230-240(4), 230-285(4), 230-325(1), 230-425(4) and the note to subsection 230-370(2) | 5.96 |
| Item 1, subsections 230-245(1), 230-290(1) and 230-430(1) | 5.91 |
| Item 1, subsections 230-245(1) and (3) | 6.46 |
| Item 1, subsections 230-245(2), (4) and (5), 230-290(2), (4) and (5) and 230-430(2), (5) and (6) | 5.93 |
| Item 1, subsections 230-245(3), 230-290(3) and 230-430(3) | 5.92 |
| Item 1, subsections 230-255(1) and (2), item 6, section 775-295 | 7.30 |
| Item 1, subsection 230-255(2) | 7.31 |
| Item 1, subsection 230-255(3) | 7.55 |
| Item 1, subsections 230-255(3) and (4) | 7.30 |
| Item 1, paragraph 230-255(4)(a) | 7.61 |
| Item 1, paragraph 230-255(4)(b) | 7.62 |
| Item 1, subsection 230-255(5) | 7.70 |
| Item 1, paragraph 230-265(1)(b), item 6, paragraph 775-295(1)(b) | 7.34 |
| Item 1, paragraph 230-265(1)(c), item 6, paragraph 775-295(1)(c) | 7.34 |
| Item 1, paragraph 230-265(1)(d), item 6, paragraph 775-295(1)(a) | 7.34 |
| Item 1, subsection 230-265(2) | 7.34 |
| Item 1, subsection 230-270(1), paragraph 230-5(2)(b)) | 2.107 |
| Item 1, section 230-275 | 7.62 |
| Item 1, subsection 230-280(1) | 5.78, 7.40 |
| Item 1, subsection 230-285(1) | 7.43 |
| Item 1, subsection 230-285(2) | 7.44, 7.71 |
| Item 1, subsection 230-285(3), item 6, subsection 775-310(1) | 7.45 |
| Item 1, subsection 230-285(4), item 6, subsection 775-310(2) | 7.46 |
| Item 1, subsection 230-285(5) | 7.67 |
| Item 1, subsection 230-285(6) | 7.68 |
| Item 1, section 230-290 | 1.62 |
| Item 1, subsections 230-290(1) and (3) | 7.47 |
| Item 1, subsections 230-290(2) and (4) | 7.48 |
| Item 1, subsections 230-290(3) to (5) | 7.69 |
| Item 1, subsection 230-290(5) | 7.49 |
| Item 1, section 230-295 | 8.98 |
| Item 1, sections 230-300 and 230-310 | 8.87 |
| Item 1, sections 230-300 and 230-325 | 8.23 |
| Item 1, subsections 230-300(1) and (2) | 8.84 |
| Item 1, subsections 230-300(1) and 230-310(3), section 230-40 | 3.96 |
| Item 1, subsections 230-300(3), 230-360(1) and (2) | 8.35 |
| Item 1, paragraph 230-300(4)(a) | 8.85 |
| Item 1, paragraph 230-300(4)(b) | 8.85 |
| Item 1, subsection 230-300(5) | 8.103 |
| Item 1, subsection 230-300(5) and section 230-305 | 8.36 |
| Item 1, subsection 230-300(5) and section 230-305, item 2 in the table | 8.104 |
| Item 1, subsection 230-300(6) | 8.111 |
| Item 1, subsection 230-300(7) | 8.86 |
| Item 1, subsections 230-300(7) and (8) | 4.63 |
| Item 1, subsections 230-300(7) and (8) and 230-330(1), paragraph 230-5(2)(b) | 2.107 |
| Item 1, subsection 230-300(10) | 12.47 |
| Item 1, subsection 230-300(11) | 12.48 |
| Item 1, section 230-305, item 1 in the table | 8.110 |
| Item 1, section 230-305, items 2(a) to (c) and (3) in the table | 8.111 |
| Item 1, section 230-305, subitems 1(a) and (b) in the table | 8.107 |
| Item 1, section 230-310 | 3.95 |
| Item 1, subsection 230-310(4) | 8.35, 8.88 |
| Item 1, subsection 230-310(4), item 1 in the table | 8.89 |
| Item 1, subsection 230-310(4), item 2 in the table | 8.91 |
| Item 1, subsection 230-310(4), item 3 in the table | 8.91 |
| Item 1, subsection 230-310(4), item 4 in the table | 8.91 |
| Item 1, subsection 230-310(4), item 5 in the table | 8.90, 8.91 |
| Item 1, subsection 230-310(4), item 6 in the table | 8.91 |
| Item 1, subsection 230-310(4), items 7 and 10 in the table | 8.91 |
| Item 1, subsection 230-310(4), items 8 and 9 in the table | 8.91 |
| Item 1, subsection 230-310(4), item 11 in the table | 8.91 |
| Item 1, subsection 230-310(4), item 12 in the table | 8.91 |
| Item 1, subsection 230-310(5) | 8.91 |
| Item 1, sections 230-315 and 230-325 | 8.27 |
| Item 1, subsection 230-315(2) | 8.29 |
| Item 1, subsection 230-315(3) | 8.112 |
| Item 1, section 230-325 | 8.30 |
| Item 1, subsection 230-330(1) | 8.32 |
| Item 1, subsection 230-330(2) | 8.32 |
| Item 1, subsection 230-330(3) | 8.33 |
| Item 1, subsection 230-330(4) | 8.34 |
| Item 1, subsection 230-330(5) | 8.34 |
| Item 1, section 230-335 | 8.39 |
| Item 1, section 230-335 and subsection 230-355(5) | 8.79 |
| Item 1, subsection 230-335(1) | 8.24, 8.48 |
| Item 1, subsections 230-335(1) and (3) | 8.23 |
| Item 1, paragraph 230-335(1)(a) | 8.46, 8.49 |
| Item 1, paragraph 230-335(1)(b) | 8.49 |
| Item 1, paragraph 230-335(1)(c) | 8.49 |
| Item 1, subsection 230-335(3) | 8.24, 8.48 |
| Item 1, paragraph 230-335(3)(c) | 8.78 |
| Item 1, paragraph 230-335(3)(e) | 8.78 |
| Item 1, subsection 230-335(4) | 8.76 |
| Item 1, subsection 230-335(5) | 8.76 |
| Item 1, subsections 230-335(5) and (6) | 8.55 |
| Item 1, subsection 230-335(6) | 8.76 |
| Item 1, subsection 230-335(7) | 8.77 |
| Item 1, subsection 230-335(8) | 8.56 |
| Item 1, subsections 230-335(8) and (9) | 8.58 |
| Item 1, subsection 230-335(9) | 8.57 |
| Item 1, subsection 230-335(10) | 8.25, 8.59 |
| Item 1, paragraph 230-335(10)(f) | 8.26 |
| Item 1, subsection 230-335(11) | 8.26, 8.61 |
| Item 1, section 230-340 | 8.54 |
| Item 1, subsection 230-340(2) | 8.54 |
| Item 1, subsection 230-340(3) | 8.54 |
| Item 1, subsection 230-340(4) | 8.54 |
| Item 1, section 230-345 | 8.24, 8.52 |
| Item 1, subsection 230-350(1) | 2.120, 3.87, 8.40, 10.50 |
| Item 1, subsection 230-350(2) | 8.45 |
| Item 1, section 230-355 | 8.31 |
| Item 1, subsection 230-355(1) | 8.62 |
| Item 1, paragraph 230-355(1)(b) | 8.62 |
| Item 1, paragraph 230-355(1)(c) | 8.62 |
| Item 1, subsection 230-355(2) | 8.64 |
| Item 1, subsection 230-355(3) | 8.63 |
| Item 1, paragraph 230-355(3)(b) | 8.63 |
| Item 1, paragraph 230-355(4)(a) | 8.62 |
| Item 1, paragraph 230-355(4)(b) | 8.62 |
| Item 1, paragraph 230-355(4)(c) | 8.62 |
| Item 1, subsection 230-355(5) | 8.24, 8.78 |
| Item 1, subparagraph 230-355(5)(a)(i) | 8.80 |
| Item 1, subparagraph 230-355(5)(a)(ii) | 8.80 |
| Item 1, paragraph 230-355(5)(b) | 8.80 |
| Item 1, paragraph 230-355(5)(c) | 8.80 |
| Item 1, paragraph 230-355(5)(d) | 8.80 |
| Item 1, subsection 230-355(6) | 8.80 |
| Item 1, section 230-360 | 8.31 |
| Item 1, paragraph 230-360(2)(a) | 8.83 |
| Item 1, paragraph 230-360(2)(c) | 8.83 |
| Item 1, subparagraph 230-360(2)(c)(ii) | 8.96 |
| Item 1, section 230-365 | 8.31 |
| Item 1, paragraph 230-365(a) | 8.65 |
| Item 1, paragraph 230-365(b) | 8.65 |
| Item 1, paragraph 230-365(c) | 8.65 |
| Item 1, subsection 230-370(1) | 8.112 |
| Item 1, subsection 230-370(2) | 8.113 |
| Item 1, section 230-375 | 8.115 |
| Item 1, subsections 230-375(3), 230-300(1), 230-300(2) and 230-440(2) | 8.115 |
| Item 1, section 230-380 | 8.24, 8.97 |
| Item 1, subsection 230-380(2) | 8.100 |
| Item 1, subsections 230-380(3) to (5) | 8.100 |
| Item 1, subsection 230-380(6) | 8.101 |
| Item 1, subsection 230-385(2) | 8.117 |
| Item 1, subsection 230-385(3) | 8.118 |
| Item 1, subsection 230-385(4) | 8.118 |
| Item 1, subsection 230-385(5) | 8.118 |
| Item 1, section 230-395 | 9.37 |
| Item 1, paragraph 230-395(2)(c) | 9.21 |
| Item 1, paragraph 230-395(2)(c) and subsection 230-425(2) | 9.68 |
| Item 1, paragraph 230-395(2)(d) | 9.25 |
| Item 1, paragraph 230-395(2)(e) | 9.26 |
| Item 1, subsection 230-395(3) | 9.27 |
| Item 1, subsections 230-405(1) and (2) | 9.29 |
| Item 1, paragraph 230-410(1)(b) | 9.46 |
| Item 1, paragraph 230-410(1)(d) | 9.48 |
| Item 1, paragraph 230-410(1)(e) and subsection 230-410(2) | 9.33 |
| Item 1, paragraph 230-410(1)(f) and subsection 230-410(2) | 9.34 |
| Item 1, subsection 230-410(2) | 9.35 |
| Item 1, subsection 230-410(3) | 9.45 |
| Item 1, subsection 230-410(7) | 9.36 |
| Item 1, subsection 230-415(1) | 9.48 |
| Item 1, subsection 230-415(3) | 9.39, 9.49 |
| Item 1, subsection 230-415(4) | 9.40 |
| Item 1, section 230-420 | 9.53 |
| Item 1, subsection 230-420(1) | 5.78 |
| Item 1, section 230-425 | 9.61 |
| Item 1, subsection 230-425(4) | 9.58, 9.62 |
| Item 1, section 230-430 | 1.70, 9.65 |
| Item 1, subsections 230-430(1) and (3) | 9.64 |
| Item 1, subsection 230-430(4) | 9.59, 9.64 |
| Item 1, section 230-435 and subsection 230-40(1) | 1.89 |
| Item 1, subsection 230-435(1) | 4.211 |
| Item 1, paragraphs 230-435(1)(a) and (b) | 10.39 |
| Item 1, subparagraph 230-435(1)(c)(i) | 10.42 |
| Item 1, subparagraph 230-435(1)(c)(ii) | 10.42 |
| Item 1, subparagraph 230-435(1)(c)(iii) | 10.42 |
| Item 1, subsection 230-435(3) | 10.41 |
| Item 1, subsection 230-435(5) | 10.53 |
| Item 1, subsection 230-440(1) | 2.109, 10.44 |
| Item 1, subsection 230-440(2) | 1.65 |
| Item 1, paragraph 230-440(3)(a) | 10.46 |
| Item 1, paragraph 230-440(3)(c) | 10.55 |
| Item 1, paragraph 230-440(3)(d) | 10.55 |
| Item 1, subsection 230-445(1), steps 1(b) and (c) and 2(b) and (c) in the method statement | 10.62 |
| Item 1, note to paragraph (c) of step 2 in the method statement in subsection 230-445(1) | 11.37 |
| Item 1, subsection 230-445(1), step 3 in the method statement | 10.63 |
| Item 1, subsection 230-445(2) | 10.65 |
| Item 1, subsection 230-445(3) | 10.66 |
| Item 1, subsection 230-445(4) | 10.68 |
| Item 1, subsection 230-445(5) | 10.67, 10.68 |
| Item 1, subsection 230-445(6) | 10.69 |
| Item 1, subsection 230-445(7) | 3.110 |
| Item 1, section 230-450 | 1.45, 1.49, 11.10 |
| Item 1, paragraph 230-450(b) | 2.118 |
| Item 1, paragraph 230-450(c) | 2.119 |
| Item 1, paragraph 230-450(d) | 2.120 |
| Item 1, paragraph 230-450(e) | 2.121 |
| Part 1, section 230-455 | 2.124, 2.133, 2.135, 2.136 |
| Item 1, subsection 230-455(1) | 4.56 |
| Part 1, subparagraph 230-455(1)(a)(ii), paragraph 230-455(1)(b), subsection 230-455(2) | 2.128 |
| Part 1, subparagraph 230-455(1)(a)(iii), paragraph 230-455(1)(c), subsection 230-455(3) | 2.130 |
| Item 1, paragraph 230-455(1)(e) | 2.137, 2.139 |
| Item 1, subsections 230-455(6) to (8) | 2.140 |
| Item 1, subsection 230-455(7) | 3.86, 4.56 |
| Part 1, subsection 230-455(9) | 2.141 |
| Item 1, section 230-460 and subsections 230-475(3) and (4) | 1.50 |
| Item 1, paragraph 230-460(2)(a) | 2.143 |
| Item 1, paragraph 230-460(2)(b) | 2.143 |
| Item 1, paragraph 230-460(2)(c) | 2.143 |
| Item 1, paragraphs 230-460(2)(d) and (e) | 2.143 |
| Item 1, subsection 230-460(3) | 2.149 |
| Item 1, paragraph 230-460(3)(c) | 2.151 |
| Item 1, subsection 230-460(4) | 2.152 |
| Item 1, subsection 230-460(5) | 2.157 |
| Item 1, subsections 230-460(5) and (6) | 2.153 |
| Item 1, subsection 230-460(6) | 2.161 |
| Item 1, subsection 230-460(7) | 2.165 |
| Item 1, paragraph 230-460(8)(a) | 2.167 |
| Item 1, paragraph 230-460(8)(b) | 2.167 |
| Item 1, paragraph 230-460(8)(c) | 2.167, 2.169 |
| Item 1, paragraph 230-460(9)(a) | 2.171 |
| Item 1, paragraph 230-460(9)(b) | 2.172 |
| Item 1, paragraph 230-460(9)(c) | 2.173 |
| Item 1, paragraph 230-460(9)(d) | 2.174 |
| Item 1, paragraph 230-460(9)(e) | 2.176 |
| Item 1, paragraph 230-460(9)(f) | 2.178 |
| Item 1, subsection 230-460(10) | 2.177 |
| Item 1, subsection 230-460(11) | 2.179 |
| Item 1, subsection 230-460(12) | 2.181 |
| Item 1, subsection 230-460(13) | 2.184 |
| Item 1, subsection 230-460(14) | 2.191 |
| Item 1, subsection 230-460(15) | 2.192 |
| Item 1, subsection 230-460(16) | 2.195 |
| Item 1, subsection 230-460(17) | 2.197 |
| Item 1, subsection 230-460(18) | 2.198 |
| Item 1, subsection 230-465(1) | 2.200 |
| Item 1, subsection 230-465(2) | 2.203 |
| Item 1, subsection 230-465(3) | 2.202 |
| Item 1, section 230-470 | 1.49, 10.56, 2.204 |
| Item 1, subsection 230-475(1), paragraph 230-475(3)(b) | 2.209 |
| Item 1, subsection 230-475(1), paragraph 230-475(3)(c) | 2.210 |
| Item 1, subsection 230-475(3) | 2.205 |
| Item 1, paragraph 230-475(3)(a) | 2.207 |
| Item 1, paragraph 230-475(4)(a) | 2.208 |
| Item 1, paragraph 230-475(4)(b) | 2.209 |
| Item 1, section 230-480 | 2.212, 3.89, 6.40, 9.57 |
| Item 1, subsection 230-485(1) | 11.88 |
| Item 1, subsections 230-485(3) and (4) | 11.89 |
| Item 1, subsection 230-485(4) | 11.99 |
| Item 1, subsection 230-485(5) | 11.105 |
| Item 1, paragraphs 230-485(5)(a) and (7)(a) | 11.107 |
| Item 1, subsection 230-485(6) | 11.92 |
| Item 1, subsection 230-485(8) | 11.94 |
| Item 1, subsection 230-490(1) | 11.109 |
| Item 1, subsection 230-490(2) | 11.108 |
| Item 1, section 230-495 | 5.56 |
| Item 1, section 230-500 | 5.48 |
| Item 1, section 230-505 | 3.43, 11.51 |
| Item 1, subsection 230-505(1) | 3.44, 11.54 |
| Item 1, subsection 230-505(2) | 3.48, 3.50, 11.57, 11.58 |
| Item 1, subsection 230-505(3) | 3.52 |
| Item 1, section 230-510 | 10.80 |
| Item 1, sections 230-510 and 230-515 | 1.92 |
| Item 1, paragraph 230-510(1)(b) | 10.78 |
| Item 1, section 230-520 | 1.91 |
| Item 1, section 230-525 | 5.14, 5.24, 12.68 |
| Item 1, section 230-530 | 6.29 |
| Item 1, subsection 230-530(1) | 6.37, 2.111, 2.113 |
| Item 1, subsection 230-530(2) | 2.111, 2.113 |
| Item 1, subsection 230-530(3) | 2.111, 2.113 |
| Item 1, subsection 230-530(4) | 2.111, 2.114 |
| Items 2 and 3 | 7.38 |
| Part 2, item 37, definition of 'hedging activity' in subsection 121D(8) of the ITAA 1936 | 11.138 |
| Part 2, items 44 and 45, subsection 160ZZX(2) of the ITAA 1936 | 11.71 |
| Part 3, items 102 to 105 | 1.94 |
| Part 3, subitem 104(2) | 7.63 |
| Part 3, subitem 104(7) | 4.167, 13.28 |
| Part 3, subitems 104(8) and (11) | 6.27 |
| Part 3, subitem 104(10) | 1.94 |
| Part 3, subitem 104(12) | 7.64, 7.66 |
| Part 4, item 109, subparagraph 775-270(2A)(a)(ii) | 11.160 |
| Part 4, item 111, definition of a 'qualifying forex account' in subsection 995-1(1) of the ITAA 1997 | 11.140 |
| Item 5, subsection 775-270(1A) | 7.56, 11.161 |
| Item 6, Subdivision 775-F | 7.41 |
| Item 6, section 775-305 | 7.42 |
| Item 6, sections 775-305 and 775-315 | 7.53 |
| Item 6, subsection 775-305(4) | 7.34 |
| Item 6, section 775-315 | 7.52 |
| Item 7, subsection 820-930(1) | 2.100, 9.48 |
| Item 11, definition of 'Division 230 financial arrangement' in subsection 995-1(1) of the ITAA 1997 | 11.40 |
| Item 21, subsection 995-1(1) | 2.70 |
| Item 28, definition of 'special accrual amount' in subsection 995-1(1) of the ITAA 1997 | 4.102, 7.78, 11.64 |
| Item 31, subsection 6(1) | 11.145, 11.151 |
| Item 32, subsection 51AAA(2) of the ITAA 1936 | 11.80 |
| Item 33, paragraph 82KZLA(a) of the ITAA 1936 | 11.11 |
| Item 34, paragraph 96C(5A)(aa) of the ITAA 1936 | 11.29 |
| Item 35, paragraph 102CA(2)(c) of the ITAA 1936 | 11.25 |
| Item 37, subsection 121EB(3) | 11.72 |
| Items 38 to 40, section 128NBA of the ITAA 1936 | 11.114 |
| Item 40, subparagraph 128NBA(5)(d)(9)(ii) of the ITAA 1936 | 11.115 |
| Items 41 and 42, definition of 'derivative transaction' in section 160ZZV of the ITAA 1936 | 11.139 |
| Item 43, subsection 160ZZW(1A) | 11.69 |
| Item 46, subsection 262A(2AAC) | 11.147 |
| Item 46, subsection 262A(2AAD) | 11.149 |
| Item 47, paragraph 262A(3)(ca) | 11.150 |
| Item 49, paragraph 389(ba) of the ITAA 1936 | 11.29 |
| Item 50, paragraph 557A(c) of the ITAA 1936 | 11.29 |
| Items 53 and 57, sections 10-5 and 12-5 | 11.142 |
| Item 58, subsection 25-35(5) | 11.143 |
| Item 59, subsection 25-85(4A) | 11.30 |
| Item 60, note to section 29-90 | 11.31 |
| Items 62 to 68, subsections 40-180(1), 40-185(1), 40-300(1) and 40-305(1) | 11.143 |
| Item 68, section 70-10 of the ITAA 1997 | 11.39 |
| Items 69 and 70, sections 102-20 and 104-5 | 11.144 |
| Items 70 to 75, subsections 110-25(1) and 116-10(7) and sections 104-5 and 112-5 | 11.143 |
| Item 76, subsection 118-27(1) | 11.40, 11.42 |
| Item 76, paragraph 118-27(2)(a) | 11.44 |
| Item 76, subsection 118-27(3) | 11.41 |
| Items 77 and 78, section 130-100 | 11.136 |
| Item 80, paragraph 295-85(2)(a) | 11.26 |
| Item 82, subsection 320-45(2) | 11.27 |
| Item 85, paragraph 701-55(5A)(a) | 12.21 |
| Items 85 and 89, subsections 701-55(5A) and 715-375(2) | 12.17 |
| Item 87, subsections 701-61(1), (2) and (4) | 12.35 |
| Item 87, subsections 701-61(1) to (3) | 12.34 |
| Item 88, subsection 705-30(3B) | 12.53 |
| Item 89, subsections 715-375(3) and (4) | 12.44 |
| Item 89, subsections 715-380(1) and (2) | 12.55 |
| Item 89, subsections 715-380(3) and (4) | 12.56 |
| Item 89, section 715-385 | 12.65 |
| Items 90 and 91, item 3A in the table in subsection 715-660(1) and item 1A in the table in subsection 715-665(1) | 12.38, 12.42, 12.63 |
| Item 96, paragraph 701-55(5A)(a) | 12.24 |
| Item 96, paragraph (a) of the definition of 'Division 230 starting value' in subsection 995-1(1) of the ITAA 1997 | 12.30, 12.31 |
| Item 96, paragraph (c) of the definition of 'Division 230 starting value' in subsection 995-1(1) of the ITAA 1997 | 12.32 |
| Item 99, section 715-380 of the Income Tax (Transitional Provisions) Act 1997 | 12.57, 12.74 |
| Item 100 | 11.159 |
| Item 100, subsection 45-120(2B) in Schedule 1 to the TAA 1953 | 11.84 |
| Subitem 103(1) | 13.19, 13.23 |
| Subitems 103(2) and (3) | 13.20 |
| Subitem 104(2) | 13.24, 13.27 |
| Subitems 104(2) and (3) | 13.25 |
| Sub-subitems 104(5)(a) and (b) | 13.25 |
| Subitem 104(6) | 13.26 |
| Subitem 104(8) | 13.27 |
| Subitems 104(9) and (10) | 8.37 |
| Sub-subitem 104(9)(a) | 13.29 |
| Sub-subitem 104(9)(b) | 13.29 |
| Sub-subitem 104(9)(c) | 13.29 |
| Sub-subitem 104(9)(d) | 13.29 |
| Subitem 104(10) | 13.31 |
| Subitem 104(11) | 13.32, 13.49 |
| Subitem 104(12) | 13.34 |
| Subitem 104(13) | 13.40, 13.52 |
| Subitem 104(13), step 1 and subitem 104(18) | 13.34 |
| Subitem 104(13), step 2 and subitem 104(18) | 13.34 |
| Subitem 104(13), step 3 | 13.34 |
| Subitem 104(13), step 4 | 13.34 |
| Subitem 104(13), step 5 | 13.34 |
| Subitem 104(13), step 6 | 13.34 |
| Subitem 104(13), step 7 | 13.35 |
| Subitems 104(14) and (15) | 13.43, 13.48 |
| Subitem 104(14) | 13.47 |
| Subitem 104(15) | 13.47, 13.50 |
| Subitem 104(16) | 13.51 |
| Subitem 104(17) | 13.36, 13.54 |
| Subitem 104(19) | 13.55 |
| Subitem 105(1) | 13.56 |
| Subitem 105(2) | 13.57 |
| Items 106 and 107, subsection 775-170(2) | 11.154 |
| Items 107, 108, 110, 111 and 113 | 11.156 |
| Item 108, subsection 775-195(9) | 11.154 |
| Item 110, subsection 960-55(4) | 11.154 |
| Item 110, subsection 960-60(6) | 11.154 |
| Item 112, definition of 'qualifying forex account' in subsection 995-1(1) | 7.57, 7.58 |
| Item 113, paragraph 77(1)(b) of the NBTS (TOFA) 2003 | 11.158 |
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