House of Representatives
Tax and Superannuation Laws Amendment (2013 Measures No. 1) Bill 2013
Explanatory Memorandum
(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)Index
Schedule 1: Taxation of interest on unclaimed money
| Bill reference | Paragraph number |
| Part 1, items 1 to 3, 5 to 6, 12 to 13, 18 to 22 and 24 to 32, subsection 295-190(1A), section 301-125, subsections 301-170(2), (3) and (4), 307-5(1), 307-220(4), 307-300(1), 307-350(2B) of the ITAA 1997, subsection 5(2) of the S(DASPT) Act and subsection 17(2A), subparagraphs 20H(1)(b)(iii). (iv) and (vi), paragraphs 20H(1)(a) and 20M(1)(a), section 20P, subsections 24E(5) and 24G(4), paragraph 24L(1)(a) and subsection 29(4) of the S(UMLM) Act | 1.22 |
| Part 1, items 4 and 5, subsection 307-5(1), table item 5, columns 2 and 3 | 1.18 |
| Part 1, items 6 and 7, paragraph 307-120(2)(e) and subsection 307-142(1) | 1.19 |
| Part 1, items 8, 11, 14 and 17, subsections 307-142(2) and (3B) and 307-300(2) and (3A) | 1.20 |
| Part 1, items 9, 10, 15 and 16, subsections 307-142(2) and 307-300(2) | 1.21 |
| Part 1, item 11, subsection 307-142(3C) | 1.37 |
| Part 1, items 14 and 17, subsections 307-300(2) and (3A) | 1.38 |
| Part 1, items 22 to 25, subparagraphs 20H(1)(b)(iii), (iv) and (vi), paragraph 20H(2B)(a) | 1.23 |
| Part 2, items 33 and 34, sections 11-15 and 51-120 | 1.27 |
| Part 2, item 34, subsection 51-120(a) | 1.26 |
| Part 2, item 34, subsection 51-120(b) | 1.26 |
| Part 2, item 34, subsection 51-120(c) and (d) | 1.26 |
| Part 2, item 34, subsection 51-120(e) | 1.26 |
Schedule 2: Fringe benefits tax - reform of airline transport fringe benefits
| Bill reference | Paragraph number |
| Item 1, Division 8 of Part III of the FBTAA | 2.56 |
| Item 2, paragraph 42(1)(ab) of the FBTAA | 2.40 |
| Items 2, 5, 7 and 16 | 2.76 |
| Items 3, 4, 6, 8 and 10 to 12 | 2.45 |
| Items 5 and 7, paragraphs 48(ab) and 49(ab) of the FBTAA | 2.41 |
| Items 9, 13, 14, 16 to 27 and 28 to 30 | 2.57 |
| Items 10 to 12 | 2.44 |
| Item 15, subsection 136(1) of the FBTAA | 2.27 |
| Item 26, subsection 136(1) of the FBTAA | 2.60, 2.61 |
Schedule 3: Sustainable Rural Water Use and Infrastructure Program
| Bill reference | Paragraph number |
| Items 1 and 2, sections 11-55 and 12-5 | 3.84 |
| Item 3, subsection 26-100(3) | 3.51 |
| Item 3, paragraph 26-100(2)(b) | 3.54 |
| Item 3, section 26-100 | 3.49 |
| Items 4 and 7, section 40-222 and paragraph 43-70(2)(i) | 3.57 |
| Items 5 and 6, subsection 40-515(3) and section 40-540 | 3.58 |
| Item 8, subsections 59-65(1) and 59-67(2) to (4) | 3.32 |
| Item 8, subsection 59-65(4) | 3.37 |
| Item 8, subsection 59-65(4) | 3.38 |
| Item 8, subsection 59-67(6) | 3.39, 3.40 |
| Item 8, paragraph 59-80(c) | 3.43 |
| Item 8, section 59-75 | 3.44 |
| Item 8, subsections 59-65(1) and 59-67(5) | 3.19 |
| Item 8, subsection 59-67(1) | 3.21 |
| Item 8, subsections 59-67(5) and 59-70(1) | 3.22 |
| Item 8, paragraph 59-65(1)(b) | 3.27, 3.30, 3.31 |
| Item 8, subsections 59-65(1) and 59-67(2) and (3) | 3.28 |
| Item 8, subsection 59-65(2) and subparagraph 59-65(3)(b)(i) | 3.61 |
| Item 8, subsection 59-65(2) and subparagraph 59-65(3)(b)(ii) | 3.62 |
| Item 8, subparagraph 59-65(3)(b)(iii) | 3.63 |
| Item 8, paragraph 59-65(3)(a) | 3.65 |
| Item 8, subsection 59-65(3) | 3.67 |
| Item 8, subsections 59-67(5) and 59-70(1) | 3.68 |
| Item 8, subsections 59-70(2) and (3) | 3.69 |
| Item 8, subsections 59-70(1) and (4) | 3.70 |
| Item 8, subsections 59-70(5) and (6) | 3.71 |
| Item 8, subsection 59-70(7) | 3.72 |
| Item 8, section 59-80 | 3.74 |
| Item 8, subsections 59-65(1) and 59-67(2) and (4) | 3.29 |
| Items 9 and 10, subsections 110-38(7) and 110-55(9G) | 3.60 |
| Item 11, paragraphs 118-37(1)(ga) and (gb) | 3.45 |
| Item 11, paragraph 118-37(1)(ga) | 3.46 |
| Item 11, paragraph 118-37(1)(gb) | 3.47 |
| Items 12 to 17, subsection 995-1(1) (definitions of 'direct SRWUIP payment', 'indirect SRWUIP payment', 'SRWUIP expenditure', 'SRWUIP payment', 'SRWUIP program' and 'Water Secretary') | 3.83 |
| Item 18 | 3.75 |
| Item 19 | 3.81 |
| Subitem 19(2) | 3.82 |
Schedule 4: Self managed superannuation funds - acquisitions and disposals of certain assets between related parties
| Bill reference | Paragraph number |
| Items 1 and 9 to 11, subsections 10(1) and 66(5 | 4.24 |
| Item 2, subsection 10(1) | 4.29 |
| Item 3, subsection 21(2) | 4.26 |
| Items 3 and 12, subsections 21(3) and 66(6) | 4.27 |
| Item 3, subsection 21(4) | 4.28 |
| Item 3, subsection 21(1) | 4.25 |
| Item 4 | 4.72 |
| Items 5 and 6, subsections 62A(1) and 62A(2) | 4.73 |
| Item 7, subsection 66(1) | 4.12 |
| Item 8, subparagraph 66(2A)(a)(iv) | 4.74 |
| Item 13, subsections 66A(3) and (4) | 4.18 |
| Item 13, paragraph 66A(3)(c) | 4.35 |
| Item 13, paragraph 66A(3)(d) | 4.37 |
| Item 13, paragraph 66A(3)(e) | 4.39 |
| Item 13, paragraph 66A(3)(f) | 4.40 |
| Item 13, paragraph 66A(3)(g) | 4.42 |
| Item 13, subsection 66A(4) | 4.45 |
| Item 13, subsection 66B(2) | 4.48 |
| Item 13, paragraph 66B(3)(a) | 4.51 |
| Item 13, paragraph 66B(3)(b) | 4.53 |
| Item 13, paragraph 66B(3)(c) | 4.55 |
| Item 13, paragraph 66B(3)(d) | 4.57 |
| Item 13, paragraph 66B(3)(e) | 4.59 |
| Item 13, paragraph 66B(3)(f) | 4.60 |
| Item 13, subsection 66B(4) | 4.61 |
| Item 13, subsection 66C(1) | 4.65 |
| Items 13 and 14, subsections 66A(2), 66B(2), 66C(1) and paragraph 193(b | 4.70 |
| Item 13, paragraph 66A(3)(a) | 4.19 |
| Item 13, paragraph 66A(3)(b) | 4.23 |
| Item 13, subsection 66A(2) | 4.13 |
| Items 15 to 18, subsections 66A(2) and 66B(2) | 4.75 |
| Item 19, subsection 166(1) | 4.67 |
| Item 20 | 4.68 |
Schedule 5: Introduction to loss carry-back
| Bill reference | Paragraph number |
| Item 1, section 67-23 | 6.15 |
| Item 2, paragraph 160-10(a) | 6.10 |
| Item 2, paragraph 160-10(a) | 6.12 |
| Item 2, section 160-25 | 6.13 |
| Item 2, paragraphs 160-10(b) to (e) | 6.14 |
| Item 2, section 160-5 | 6.9 |
| Item 2, subparagraph 160-10(b)(i) | 6.19 |
| Item 2, paragraphs 160-10(c) and (e) and subsection 160-20(1) | 6.20 |
| Item 2, subparagraph 160-10(b)(ii) | 6.21 |
| Item 2, subsection 160-20(1) | 6.22 |
| Item 2, paragraph 160-30(a) | 6.25, 6.69 |
| Item 2, paragraph 160-30(b) | 6.26 |
| Item 2, subsection 160-20(1) | 6.29 |
| Item 2, subsection 160-20(2) | 6.33 |
| Item 2, subsection 160-20(2) | 6.34 |
| Item 2, step 1 in subsection 160-15(2) | 6.37 |
| Item 2, step 2 in subsection 160-15(2) | 6.38 |
| Item 2, step 3 in subsection 160-15(2) | 6.39 |
| Item 2, step 4 in subsection 160-15(2) | 6.40 |
| Item 2, paragraph 160-15(1)(a) | 6.41 |
| Item 2, paragraphs 160-15(1)(b) and (c) | 6.42 |
| Item 2, subsection 160-15(4) | 6.48 |
| Item 2, subsection 160-15(4) | 6.50 |
| Item 2, paragraph 160-10(c) and step 4 in subsection 160-15(2) | 6.52 |
| Item 2, step 4 in subsection 160-15(2) | 6.53 |
| Item 2, subsection 160-15(3) | 6.56 |
| Item 2, step 2 in subsection 160-15(2) | 6.59 |
| Item 2, paragraph 160-30(a) | 6.73 |
| Item 2, paragraph 160-35(1)(a) | 6.82 |
| Item 2, subsection 160-35(3) | 6.83 |
| Item 2, paragraph 160-35(1)(b) | 6.88 |
| Item 2, paragraph 160-35(1)(c) | 6.89 |
| Item 2 paragraph 160-35(1)(d) | 6.91 |
| Item 2, paragraph 160-35(1)(e) | 6.94 |
| Item 2, paragraph 160-35(2)(a) | 6.99 |
| Item 2, paragraph 160-35(2)(b) | 6.103 |
| Item 2, paragraph 160-35(2)(c) | 6.106 |
| Item 2, subparagraph 160-10(d)(i) | 6.114 |
| Item 2, subparagraph 160-10(d)(ii) | 6.115 |
| Item 2, subparagraph 160-10(d)(iii) | 6.116 |
| Item 3, definition of 'income tax liability' in subsection 995-1(1) | 6.54 |
| Items 3, 9, 11, 12 and 28, Schedule 6, items 34 to 41, definitions of 'assessment', 'loss carry back tax offset' and 'tax offset refund' in subsection 6(1) of the ITAA 1936, section 960-20 and definitions of 'carry back', 'current year', 'income tax liability', 'loss carry back choice', 'loss carry back tax offset', 'loss carry back tax offset component', 'tax offset refund', 'unutilised' and 'utilise' in subsection 995-1(1) of the ITAA 1997 | 7.51 |
| Items 4 and 5, definitions of 'interest in membership interests' and 'scheme for a disposition' in subsection 995-1(1) | 6.85 |
| Item 6, section 160-5 of the IT(TP)A 1997 | 6.28 |
| Item 6, section 160-1 of the IT(TP)A 1997 | 6.124 |
| Item 6, section 160-5 of the IT(TP)A 1997 | 6.125 |
| Item 6, section 160-1 of the Income Tax (Transitional Provisions) Act 1997 (IT(TP)A 1997) | 6.27 |
| Items 7, 8 and 21 | 7.50 |
| Items 9, 11 and 12, definitions of 'assessment' and 'tax offset refund' in subsection 6(1) of the ITAA 1936 and definition of 'tax offset refund' in subsection 995-1(1) of the ITAA 1997 | 7.29 |
| Item 10, section 67-100 of the IT(TP)A 1997 | 7.43 |
| Item 10, section 67-105 of the IT(TP)A 1997 | 7.44 |
| Item 10, subsections 67-110(1) and (2) of the IT(TP)A 1997 | 7.45 |
| Item 10, subsection 67-110(3) of the IT(TP)A 1997 | 7.46 |
| Item 10, section 67-120 and subsection 67-135(2) of the IT(TP)A 1997 | 7.47 |
| Item 10, sections 67-125 and 67-130 of the IT(TP)A 1997 | 7.48 |
| Item 10, subsection 67-115(1) of the IT(TP)A 1997 | 7.49 |
| Item 10, subsections 67-115(2) and 67-135(1) of the IT(TP)A 1997 | 7.41 |
| Item 10, subsection 67-135(3) of the IT(TP)A 1997 | 7.42 |
| Item 13, paragraph 161AA(ba) of the ITAA 1936 | 7.35 |
| Items 14, 15 and 16, sections 166, 166A and 168 of the ITAA 1936 | 7.31 |
| Item 17, subsection 172A(1) of the ITAA 1936 | 7.32 |
| Item 17, subsection 172A(2) of the ITAA 1936 | 7.33 |
| Items 17, 22 and 23, subsection 172A(3) of the ITAA 1936 and subsection 8AAB(4) and 250-10(1) in Schedule 1 to the Taxation Administration Act 1953 | 7.34 |
| Items 18, 19 and 20, subsections 175A(2) and (3) of the ITAA 1936 | 7.36 |
| Items 24 and 27 | 7.40 |
| Items 25 and 26, paragraphs 14ZZK(b) and 14ZZO(b) of the Taxation Administration Act 1953 | 7.39 |
| Item 27 | 7.53 |
| Items 28 to 30, the definition of 'loss carry-back tax offset' in subsection 6(1), paragraphs 177C(1)(baa) and (ea) of the ITAA 1936 | 7.7 |
| Items 31 to 34, subsections 177C(2) and (3) and of the ITAA 1936 | 7.8 |
| Item 35, paragraph 177CB(1)(ca) of the ITAA 1936 and clause 2, table item 12 | 7.11 |
| Items 36 and 37, paragraphs 177F(1)(c) and (ca) of the ITAA 1936 | 7.9 |
| Items 38, paragraph 177F(3)(ca) of the ITAA 1936 | 7.10 |
Schedule 6: The loss carry-back tax offset, consequential amendments
| Bill reference | Paragraph number |
| Items 1 to 29, 32, 33, and 42 to 48, section 45B of the ITAA 1936, sections 4-15, 26-47, 35-15, 36-1, 36-15, 36-17, 36-45, 65-10, 102-10, 102-15, 165-114, 165-115R, 170-20, 170-45, 170-115, 170-145, 707-100 and 707-115 of the ITAA 1997, section 707-30 of the Income Tax (Transitional Provisions)Act 1997 (IT(TP)A 1997), sections 45-330 and 45-480 of Schedule 1 to the Taxation Administration Act 1953 | 7.4 |
| Items 2, 30, 31 and 41, section 707-110, section 960-20 and the definition of 'utilise' in subsection 995-1(1) | 7.3 |
| Item 34, subsection 960-20(3) | 6.67 |
| Item 34, subsection 960-20(1) | 6.63 |
| Item 34, subsections 960-20(1) and (2) | 6.64 |
| Item 34, subsection 960-20(2) | 6.65 |
| Item 34, subsection 960-20(4) | 6.66 |
| Item 49, subsection 92A(3) of the ITAA 1936 | 7.18 |
| Items 50 and 51, sections 13-1 and 36-25 | 7.52 |
| Items 52, 53 and 57, sections 36-25 and 192-37 | 7.13 |
| Items 54 and 58, sections 36-25 and 195-72 | 7.16 |
| Items 55 and 56, subsection 195-15(5) | 7.14 |
| Item 59, table item 2A in subsection 205-30(1) | 6.51 |
| Items 59, 62 and 63, subsections 205-30(1), 219-30(1) and(2) | 7.24 |
| Items 60 and 61, subparagraph 205-35(1)(b)(ii) | 7.25 |
| Item 64, paragraph 320-149(2)(aa) | 7.20 |
| Item 65, subsection 830-65(3) | 7.22 |
| Item 66, paragraph 45-340(dc) of Schedule 1 to the Taxation Administration Act 1953 | 7.28 |
Schedule 7: Miscellaneous amendments
| Bill reference | Paragraph number |
| Item 1, subsections 721-10(4), (5) and (6) of the ITAA 1997 | 9.239 |
| Item 2, definition of 'petroleum resource rent tax law' in subsection 995-1(1) of the ITAA 1997 | 9.240 |
| Items 3, 4, 167, 168 and 186 to 193, subsection 995-1(1) of the Income Tax Assessment Tax 1997 (ITAA 1997) (definitions of 'resource rent tax amount' and 'resource rent tax provisions'), paragraph 8AAZLG(1)(b) and subsection 8AAZLH(1) of the TAA 1953, and heading in section 12AA, paragraph 12AA(a), note in section 12AA, paragraph 12AB(a), note in section 12AB, paragraph 12AC(b), note in section 12AC and definition of 'resource rent tax amount' in section 12AF of the TIOEPA 1983 | 9.89 |
| Item 5, subsection 30-25(7) | 9.9 |
| Item 6, note in subsection 30-40(2) | 9.12 |
| Items 7 and 8, subsections 30-55(1) and (2) | 9.15 |
| Item 9, note in subsection 35-5(1) | 9.18 |
| Item 10, formula in subsection 45-10(1) | 9.25 |
| Items 11 and 65 to 67, examples in subsections 45-10(2) and 190-20(2) | 9.26 |
| Item 12, note in subsection 70-35(1) | 9.19 |
| Item 13, subsection 80-25(1) | 9.95 |
| Item 14, subparagraphs 80-25(3)(b)(i) to (iv) | 9.28 |
| Item 15, subparagraph 80-25(3A) | 9.29 |
| Item 16, subsection 80-40(1) | 9.95 |
| Item 17, paragraph (b) of the definition of 'uplift factor' in subsection 80-45(1) | 9.38 |
| Item 18, paragraph 80-50(1)(b) | 9.95 |
| Items 19 and 20, notes in subsections 90-25(1) and 90-40(1) | 9.80 |
| Items 21 to 24, subsections 90-45(1), (1A) and (2) and subsection 90-55(5A) | 9.30 |
| Item 25, subsection 90-65(5) | 9.35 |
| Item 26, paragraph 95-20(2)(a) | 9.95 |
| Item 27, subsection 95-25(1) | 9.95 |
| Item 28, paragraphs 95-30(1)(a) and (2)(a) | 9.95 |
| Item 29, paragraph 115-15(2)(b) | 9.59 |
| Items 30 to 32, subsection 115-15(3), paragraph 115-25(aa) and paragraph 115-25(b) | 9.60 |
| Item 33, subsections 115-55(1) and (2) | 9.46 |
| Items 34 and 35, paragraph 120-10(4)(e) and note in subsection 120-10(4) | 9.48 |
| Item 36, paragraph 125-10(4)(e) | 9.49 |
| Item 37, note in subsection 125-10(4) | 9.50 |
| Item 38, paragraph 140-10(2)(c) | 9.42 |
| Items 39, 40 and 43, paragraph 145-15(2)(e), note in subsection 145-15(2) and paragraph 150-15(2)(e) | 9.51 |
| Items 41, 42 and 44 to 46, subsections 145-20(2) and (3), heading in subsection 150-15(4) and subsections 150-20(2) and (3) | 9.95 |
| Item 47, note 2 in subsection 150-30(2) | 9.95 |
| Item 48, subsection 155-10(3) | 9.56 |
| Item 49, subsections 160-15(5) and (6) | 9.11 |
| Items 50 and 51, subsections 165-15(1) and (2) | 9.33 |
| Items 52 to 54, subsections 165-25(3), 165-30(1) and 165-30(2) and paragraph 165-30(2)(c) | 9.95 |
| Item 55, paragraph 175-15(1)(b) | 9.63 |
| Item 56, subsection 180-5(1) | 9.39 |
| Items 57 to 64 and 73, sections 190-1, 190-5, 190-10 and 190-15 of the MRRTA 2012 and paragraph 10(a) of Schedule 4 to the MRRT(CATP)A 2012 | 9.94 |
| Item 68, subsection 200-15(1A) | 9.68 |
| Items 69 to 71, subsections 215-10(2), 255-20(1) and (2) and definition of 'MRRT year' in section 300-1 | 9.95 |
| Item 72, item 1A of Schedule 4 to the MRRT(CATP)A 2012 | 9.96 |
| Item 74, paragraph 15(1)(c) of Schedule 4 to the MRRT(CATP)A 2012 | 9.75 |
| Item 75, paragraph 15(3)(b) of Schedule 4 to the MRRT(CATP)A 2012 | 9.78 |
| Item 75, paragraph 15(3)(c) and subitem 15(4) of Schedule 4 to the MRRT(CATP)A 2012 | 9.79 |
| Item 75, paragraph 15(3)(a) of Schedule 4 to the MRRT(CATP)A 2012 | 9.77 |
| Item 76, title | 9.99 |
| Item 77, definition of 'acquisition' in section 2 | 9.102 |
| Item 78, definition of 'created' in section 2 | 9.105 |
| Item 79, definition of 'notional tax amount' in section 2 | 9.106 |
| Items 80, 82 and 84, subsections 4A(1), (3) and (4) and sections 4B and 4C | 9.110 |
| Item 81, paragraphs 4A(3)(b)and (c) | 9.109 |
| Item 83, subsection 4A(4) | 9.111 |
| Items 85 and 86, heading in subsection 10(4) and paragraph 10(4)(a) | 9.113 |
| Item 87, subparagraphs 20(2)(a)(iii) and (iv) | 9.116 |
| Item 88, subsection 35C(5) | 9.119 |
| Item 89, subsections 35E(1A) and (1B) | 9.122 |
| Item 90, subsection 35E(4) | 9.123 |
| Item 91, subsection 41(2) | 9.126 |
| Item 92, paragraph 45(2)(b) | 9.131 |
| Item 93, table item 2 in subsection 45(5) | 9.135 |
| Item 94, subsection 45(8) | 9.137 |
| Item 94, subsection 45(9) | 9.146 |
| Items 95 and 98, subparagraphs 48(1)(a)(ib) and 48A(5)(ca)(i) | 9.145 |
| Items 96, 97, 99 and 100, subsections 48(3) and 48A(11) | 9.147 |
| Item 101, subsection 57(3) | 9.150 |
| Items 102, 105 to 110, 112, 115, 117, 120 and 121, subsections 58B(1) and (4) to (6), subsections 58C(1) and (2), subsection 58D(1), subsections 58J(1) and (3), paragraphs 58J(4)(b) and (c), subsection 58J(4), paragraphs 58J(5)(b) and (c), subsection 58J(5), subsections 58J(6) to (11), paragraphs 58K(1)(a) and (b), subsection 58K(2), subsections 58L(1) and (4), paragraphs 58M(1)(a) to (c) and subsections 58M(1) and (2) | 9.154 |
| Items 103 and 104, heading in subsection 58F and paragraph 58F(a) | 9.152 |
| Items 111, 113, 114, 116, 118 and 119, heading in subsection 58K(1), paragraph 58K(1)(b), subparagraphs 58K(1)(b)(iv) to (vii), heading in subsection 58M(1), paragraph 58M(1)(c) and subparagraphs 58M(1)(c)(iv) to(vii) | 9.153 |
| Item 122, subsection 58N(2) | 9.157 |
| Item 123, section 58P | 9.160 |
| Item 124, section 58Q | 9.170 |
| Items 125 to 128, subsections 58R(1) and (2) | 9.171 |
| Item 129, section 58RA | 9.175 |
| Items 130 to 132, subparagraphs 58U(1)(a)(i), 58U(1)(b)(i) and paragraph 58V(1)(a) | 9.176 |
| Item 133, subsection 58V(3) | 9.179 |
| Item 134, section 58W | 9.181 |
| Item 135, subsection 93(1) | 9.184 |
| Item 136, paragraph 97(1A)(b) | 9.186 |
| Item 137, subsection 97(1AA) | 9.188 |
| Item 138, section 108A | 9.190 |
| Item 139, subsection 109(5) | 9.182 |
| Items 140 and 141, clause 1 of Schedule 1 | 9.194 |
| Item 142, subclause 22(5) of Schedule 1 | 9.198 |
| Item 143, subclause 31(2A) of Schedule 1 | 9.201 |
| Item 144, paragraph 3(1)(b) of Schedule 2 | 9.202 |
| Items 145, 146, 148 and 152, paragraphs 5(b) and 7(3)(b), subparagraph 10(1)(a)(ii) and paragraph 15(5)(b) of Schedule 2 | 9.203 |
| Item 147, note in subclause 7(3) of Schedule 2 | 9.204 |
| Items 149 and 150, subparagraph 10(2)(b)(i) and subclause 10(3) of Schedule 2 | 9.210 |
| Item 151, subclauses 10(4) and 10(4A) of Schedule 2 | 9.208 |
| Items 153, 154 and 161, subclauses 18(1), (3), (4) and (5) and paragraph 19(1)(b) of Schedule 2 | 9.140 |
| Item 155, subclause 18(5A) of Schedule 2 | 9.214 |
| Items 156 and 157, heading in subclause 18(6) and paragraphs 18(6)(a) and (b) of Schedule 2 | 9.218 |
| Item 158, subclause 18(7) of Schedule 2 | 9.215 |
| Item 159, subparagraph 18(8)(b)(i) of Schedule 2 | 9.217 |
| Item 160, paragraph 18(8)(c) of Schedule 2 | 9.216 |
| Item 162, paragraph 19(2)(b) of Schedule 2 | 9.221 |
| Item 163, paragraph 19(2)(c) of Schedule 2 | 9.224 |
| Item 164 clause 21A of Schedule 2 | 9.229 |
| Item 165, paragraph 23(4)(b) of Schedule 2 | 9.232 |
| Item 166, subclauses 23(5A) and (5B) of Schedule 2 | 9.236 |
| Item 169, application of subsection 8AAZLH(2) of the TAA 1953 | 9.92 |
| Item 170, definition of 'starting base assessment' in section 14ZQ of the TAA 1953 | 9.241 |
| Item 171, subparagraphs 14ZZK(b)(i) and (ii) and 14ZZO(b)(i) and (ii) of the TAA 1953 | 9.243 |
| Item 172, paragraph 11-1(h) of Schedule 1 to the TAA 1953 | 9.247 |
| Item 173, paragraphs 12-330(1)(b) and 12-335(2)(a) of Schedule 1 to the TAA 1953 | 9.245 |
| Items 174 and 175, note in subsection 18-10(3) and section 18-55 of Schedule 1 to the TAA 1953 | 9.246 |
| Item 176, section 115-1 of Schedule 1 to the TAA 1953 | 9.82 |
| Item 177, subsection 117-20(6) of Schedule 1 to the TAA 1953 | 9.72 |
| Items 178 to 182, paragraphs 284-75(2)(a) and (b) of Schedule 1 to the TAA 1953 and table items 3 and 4 in subsection 284-80(1) of Schedule 1 to the TAA 1953 | 9.85 |
| Item 183, subsection 284-90(1) of Schedule 1 to the TAA 1953 (cell in table item 4, column headed 'In this situation:') | 9.84 |
| Item 184, subsection 3(1) of the TIOEPA 1983, paragraph (d) of the definition of 'decision to which this Act applies' | 9.88 |
| Item 185, subsection 3C(2) of the TIOEPA 1983 | 9.87 |
| Item 194 | Table 9.1 |
| Item 195 | Table 9.2 |
| Item 196 | Table 9.3 |
| Item 197 | Table 9.4 |
| Item 198 | Table 9.5 |
| Item 199 | Table 9.6 |
| Items 200 to 202 | Table 9.7 |
| Item 203 | Table 9.8 |
| Item 204, paragraph 250-55(b) | 9.248 |
| Items 205 to 207, subparagraphs 250-60(1)(b)(ii) and 250-60(2)(b)(ii), and paragraph 250-155(3)(b) | 9.250 |
| Item 208 | 9.258 |
| Item 209 | Table 9.9 |
| Item 210 | Table 9.10 |
| Items 211 to 220 | Table 9.11 |
| Item 221 | 9.259 |
| Item 222 | Table 9.2 |
| Item 223 | Table 9.12 |
| Item 224 | Table 9.13 |
| Item 225 | Table 9.14 |
| Items 226 and 227 | Table 9.2 |
| Item 228 | Table 9.15 |
| Item 229 | Table 9.16 |
| Item 230 to 233 | Table 9.17 |
| Items 234 and 235 | Table 9.11 |
| Items 236 to 242 | Table 9.18 |
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