Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)CHANGE OF TITLE - TAX LAW IMPROVEMENT BILL (No. 1) 1998 - SENATE - Explanatory Memorandum.
Chapter 10 - Finding tables
Overview
This part contains finding tables to enable you to locate quickly the provision in this Bill that corresponds to a particular provision in the Income Tax Assessment Act 1936, and vice versa.
In the finding tables:
- •
- No equivalent means that this is a new provision that has no equivalent in the law being rewritten. Typically, these would be guide material.
- •
- Omitted means that the provision of the old law has not been rewritten in the new law.
- •
- # indicates that the provision is already present in the Income Tax Assessment Act 1997.
Finding Table 1 - New Law to Old Law
New law | Old law | New law | Old law | |
---|---|---|---|---|
Division 100 | Subdiv A of Division 1 | 103-10(1) | 160D | |
Division 102 | 103-10(2) | 160D, 160K(3) | ||
102-1 | No equivalent | 103-15 | 160K(4) | |
102-5(1) | 160ZC(1), 160ZO | 103-20 | 160K(5) | |
102-5(2) | 160ZC(4A) | 103-25 | No equivalent | |
102-5(3) | 160ZC(4B) | Division 104 | ||
102-10(1) | 160ZC(2) | 104-1 | No equivalent | |
102-10(2) | 160ZO(2) | 104-5 | No equivalent | |
102-15(1) | 160ZC(3) | 104-10(1) | 160L(1) | |
102-15(2) | 160ZC(3A) | 104-10(2) | 160M(1), (1A), (2) | |
102-15(3) | 160ZC(3B) | 104-10(3) | 160U(3), (4) | |
102-20 | 160Z(1), 160ZQ(1) | 104-10(4) | 160Z(1) | |
102-22 | 160Z(1), 160ZQ(1) | 104-10(5) | 160L(1)(b), 160ZU, 160S(1) | |
102-25(1) | No equivalent | 104-10(6) | 160U(8) | |
102-25(2) | No equivalent | 104-15(1) | 160L(1), 160M(3)(d) | |
102-25(3) | 160M(6), 160M(7) | 104-15(2) | 160U(7) | |
102-30 | 160Z(7), 160ZC(4E),) | 104-15(3) | 160Z(1) | |
160ZC(5), 160ZQ(6A | 104-15(4) | 160M(4), 160L(1)(b) | ||
Division 103 | 104-20(1) | 160L(1), 160N | ||
103-1 | No equivalent | 104-20(2) | 160U(9) | |
103-5 | No equivalent | 104-20(3) | 160Z(1) |
New law | Old law |
---|---|
104-20(4) | 160L(1)(b) |
104-25(1) | 160L(1), 160M(3)(b), (c) |
104-25(2) | 160U(3), (4) |
104-25(3) | 160Z(1) |
104-25(4) | 160ZU |
104-25(5) | 160L(1)(b), 160ZU |
104-30(1) | 160ZZC(3A), (3B) |
104-30(2) | 160ZZC(3A), (6) |
104-30(3) | 160Z(1) |
104-30(4) | 160ZH(11) |
104-30(5) | 160L(1)(b) |
104-35(1) | 160M(6) |
104-35(2) | 160M(6A)(b), 160U(6)(a)(iii), (b)(iii) |
104-35(3) | 160M(6A)(c), (d) 160Z(1), 160ZH(7A) |
104-35(4) | 160ZH(11) |
104-35(5) | 160MA |
104-40(1) & (2) | 160ZZC(3) |
104-40(3) | 160ZZC(3), (6) |
104-40(4) | 160ZZC(5) |
104-40(5) | 160ZZC(7), (8) |
104-40(6) | No equivalent |
104-40(7) | 160ZZC(2) |
104-45(1) | 160ZZG |
104-45(2) | 160U(3), (4) |
104-45(3) | 160Z(1), 160ZZG |
104-45(4) | 160ZH(11) |
104-55(1) | 160M(3)(a) |
104-55(2) | 160U(4) |
104-55(3) | 160Z(1) |
104-55(4) | 160M(4A), (4B) |
104-55(5) | 160M(3)(a), 160L(1)(b) |
104-60(1) | 160M(3A) |
104-60(2) | 160U(4) |
104-60(3) | 160Z(1) |
104-60(4) | 160M(3A), 160L(1)(b) |
104-65(1) | 160M(3)(aa) |
104-65(2) | 160U(4) |
104-65(3) | 160Z(1) |
104-65(4) | 160L(1)(b) |
104-70 | 160ZM, 160L(1)(b) |
104-75(2) | 160ZX(1) |
104-75(3) | 160Z(1), 160ZX(2)(a), (3) |
104-75(4) | 160L(1)(b) |
104-75(5) | 160Z(1), 160ZX(2)(a), (4)(a) |
104-75(6) | 160ZX(5), 160L(1)(b) |
104-80(1) | 160ZYA |
104-80(2) | 160U(4) |
104-80(3) | 160Z(1), 160ZYA(a) |
104-80(4) | 160(L)(1)(b) |
104-80(5) | 160Z(1), 160ZYA(b) |
104-80(6) | 160(L)(1)(b) |
104-85(1) | 160ZX(2)(b),(3) |
104-85(2) | 160ZX(3) |
104-85(3) | 160Z(1), 160ZX(2)(b), (3) |
104-85(4) | 160L(1)(b) |
104-85(5) | 160Z(1), 160ZX(4)(b) |
104-85(6) | 160ZX(5), 160L(1)(b) |
104-90(1) | 160ZYB(1), (5) |
104-90(2) | 160(U)(3), (4) |
104-95 | 160ZYB(2), (3) 160L(1)(b) |
104-100 | 160ZYB(4), 160L(1)(b) |
104-105(1) | 160M(6BA) |
104-105(2) | 160M(6BB)(c), 160U(6)(a), (iii), (b)(iv) |
104-105(3) | 160M(6BB)(b), (d), 160Z(1), 160ZH(7A) |
104-105(4) | 160ZH(11) |
104-110 | 160M(5)(c), 160ZS(1), (2), 160U(3), (4), 160ZU, 160Z(1), 160ZSA(1)(c), (d) |
104-115 | 160ZSA(1)(a),(b),(c), (d), (g), (3), 160ZU, 160Z(1), 160L(1)(b) |
104-120 | 160ZT(1), 160ZSA(1)(e) |
104-125 | 160ZT(2)(b), 160ZU |
104-130 | 160ZT(1A), (1B), 160L(1)(b), 160ZU |
New law | Old law |
---|---|
104-135(1)-(5) | 160ZL(1), (2), (3), 160L(1)(b) |
104-135(6) | No equivalent |
104-140 | 160ZZRL |
104-145 | 160WA, 160Z(1), 160L(1)(b) |
104-150 | 160ZZC(12), 160Z(1) |
104-155 | 160M(7), 160Z(1), 160MA, 160ZH(11) |
104-160 | 160M(8), 160Z(1), 160L(1)(b) |
104-165(1) | 160M(11A) |
104-165(2) | 160M(11B) |
104-165(3) | 160M(11B) |
104-170 | 160M(9), (10), 160Z(1), 160L(1)(b) |
104-175(1) | 160ZZOA(1)(a), (b) |
104-175(2), (3) | 160ZZOA(1)(c), (2)(d) |
104-175(4) | 160ZZOA(1)(d) |
104-175(5) | 160ZZOA(1)(d), (e) |
104-175(6) | 160ZZOA(1)(ca) |
104-175(7) | No equivalent |
104-175(8), (9) | 160ZZOA(1)(d), (e) |
104-180(1) | 160ZZOA(2)(a) |
104-180(2) | 160ZZOA(2)(e), (f)(i) |
104-180(3) | 160ZZOA(2)(b), (f)(ii) |
104-180(4) | 160ZZOA(2)(f)(iii), (iv) |
104-180(5) | 160ZZOA(2)(f)(iii) |
104-180(6) | 160ZZOA(2)(f)(iv) |
104-205 | 160ZZD, 160U(3), (4), 160L(1)(b) |
104-210 | 160ZC(4C), (4D) |
104-215 | 160Y(1),(2), (2A), (3), 160L(1)(b), 995-1 |
104-220 | 160ZB(7), 160L(1)(b) |
104-225 | 160ZQ(4), 160U(3), (4) |
104-230(1) | 160ZZT(1) |
104-230(2) | 160ZZT(1)(c), (d) |
104-230(3) | 160ZZT(1A)(a), (c) |
104-230(4) | 160ZZT(1A)(b), (d) |
104-230(5) | 160U(3), (4) |
104-230(6) | 160ZZT(1) |
104-230(7) | 160ZZT(4) |
104-230(8) | 160ZZT(3) |
Division 106 | |
106-1 | No equivalent |
106-5 | 160C(3) |
106-30 | 160W(a), (b) |
106-35 | 160W(c) |
106-50 | 160V(1), (1A) |
106-60 | 160V(2) |
Division 108 | |
108-1 | No equivalent |
108-5 | 160A, 160R |
108-7 | 160ZN(1)(a) |
108-10 | 160B(2),(2A) 160Z(7), 160ZQ(1), (5), (6), (7), (8) |
108-15 | 160B(4), (5) |
108-17 | 160ZH(1)(ba), (2)(ba) |
108-20 | 160B(1), 160Z(7) |
108-25 | 160B(4), (5) |
108-30 | 160ZH(1)(ba), (2)(ba) |
108-50 | 160P(8) |
108-55 | 160P(1), (2), (4), 160ZZE |
108-60 | 160P(5), 160ZZE |
108-65 | 160P(3) |
108-70 | 160P(4), (6) |
108-70(1) | 160P(4), 160ZZE |
108-70(6) | 160ZZK(3), (4) |
108-75 | 160P(6A), (9), (10), 160ZZE |
108-80 | No equivalent |
108-85 | 160Q |
Division 109 | |
109-1 | No equivalent |
109-5 | 160M, 160U |
109-10 | 160M(5)(a), (aa), (b), 160U(3), (4), (5) |
109-15 | 160S(1) |
109-50 | No equivalent |
109-55 | No equivalent |
109-60 | No equivalent |
Division 110 | |
110-1 | No equivalent |
110-5 | No equivalent |
110-10 | No equivalent |
New law | Old law |
---|---|
110-25(1)-(6) | 160ZH(1), (2) |
110-25(1) | 160Z(3), 160ZL(4), 160ZM(4), 160ZQ(2), 160ZT(1B), 160ZYB(3), 160ZZD(5) |
110-25(2) | 160ZH(4) |
110-25(4) | 160ZH(6A) |
110-25(7) | 160ZH(6), (6B), (8) |
110-25(8) | 160ZH(11) |
110-30 | 160ZH(6), (6B), (8), (11) |
110-35 | 160ZH(5), (7), (7B) |
110-55 | 160ZH(3), (11), 160ZK(1), (2) |
110-55(1) | No equivalent |
110-55(2) | No equivalent |
110-55(3)(a) | 160ZK(1)(b) |
110-55(3)(b) | 160ZK(2) |
110-55(4) | 160ZK(1)(a), (1A) |
110-55(5) | 160ZK(1)(a) |
110-55(6) | 160ZH(11) |
110-55(7) | 160ZK(1B), (5) |
110-55(8) | 160ZK(6) |
110-60 | 160ZH(11), 160ZK(3), (3A), (3B), (4), (5) (6) |
Division 112 | |
112-1 | No equivalent |
112-5 | No equivalent |
112-20 | 160ZH(9), 160ZH(10), 160M(4A), (4B), 160ZY, 160ZYN, 160ZYQD, 160ZYU, 160ZYXD |
112-25 | 160ZH(12), (13), (14) |
112-30 | 160R, 160ZI |
112-35 | 160S(2) |
112-40 | No equivalent |
112-45 | No equivalent |
112-50 | No equivalent |
112-55 | No equivalent |
112-60 | No equivalent |
112-65 | No equivalent |
112-70 | No equivalent |
112-75 | No equivalent |
112-80 | No equivalent |
112-85 | No equivalent |
112-90 | No equivalent |
112-95 | No equivalent |
112-97 | 160ZH(3A) |
112-100 | No equivalent |
112-105 | No equivalent |
112-110 | No equivalent |
112-115 | No equivalent |
112-135 | No equivalent |
112-140 | No equivalent |
112-145 | No equivalent |
112-150 | No equivalent |
Division 114 | |
114-1 | 160ZJ(4) |
114-5 | No equivalent |
114-10 | 160Z(5), 160ZZN(2)(f), (3), (5), (8), 160ZZNA(9), (11), 160ZZP(2), 160ZZPAA(3), 160ZZPAB(3), 160ZZPAC(3), 160ZZPA(3), (8), 160ZZPB(3), (8), 160ZZPH(3) |
114-10(1) | 160Z(3) |
114-10(2) | No equivalent |
114-10(3) | 160ZYB(3) |
114-10(4) | 160ZZO(2) |
114-10(5) | 160ZZF(10), 160ZZL(6) |
114-10(6) | 160Z(4), 160ZQ(3) |
114-10(7) | 160Z(4) |
114-15 | 160K(6) |
114-20 | No equivalent |
Division 116 | |
116-1 | No equivalent |
116-5 | No equivalent |
116-10 | No equivalent |
116-20 | 160ZD(1), 160ZS(1), 160ZSA(1)(g), (h), (n), 160M(7) |
116-25 | 160ZD(3) |
116-30 | 160ZD(2) |
116-30(2) | 160M(6A)(d) |
New law | Old law |
---|---|
116-40 | 160ZD(4), 160P(7) |
116-45 | 160ZF |
116-50 | No equivalent |
116-55 | 160S(2) |
116-65 | 160ZZC(7) |
116-70 | 160ZZC(11) |
116-75(1) | 160ZD(2B) |
116-75(2) | 160ZD(2A) |
116-75(3) | 160ZV(1) |
116-80 | 160ZD(5) |
116-85 | 160ZFA |
116-95 | 160ZFB |
Division 118 | |
118-1 | No equivalent |
118-5(a) | 160A |
118-5(b) | 160L(6) |
118-10(1) | 160B(2) |
118-10(2) | 160B(2A) |
118-10(3) | No equivalent. Replaces 160ZE and 160ZG. |
118-12 | 160Z(6), (9)(c), (10) |
118-15(a) | 160ZB(1) |
118-15(b) | 160ZB(1) |
118-15(c) | 160Z(6A) |
118-15(d) | 160ZB(2), (3) |
118-15(e) | 160L(6A) |
118-20 | 160ZA(4), (5), (6), (7) |
118-20(5) | 160ZA(4A), (5A) |
118-20(6) | 160ZA(7A) |
118-22 | 160ZA(8) |
118-25(1) | 160L(3)(a), (4)(a), (5)(a) |
118-25(2) | 160ZB(7) |
118-30 | 160L(3)(c), (4)(c), (5)(c) |
118-35 | 160L(3)(d), (4)(d), (5)(d) |
118-40 | 160Z(9)(d) |
118-42 | 160ZZPG(1), (2), (3)(a) |
118-45 | 160L(7) |
118-50 | 160M(5)(a), (aa) |
118-55 | 160ZB(4), (5) |
118-60 | 160L(9) |
118-100 | No equivalent |
118-105 | No equivalent |
118-110 | 160ZZQ(12) |
118-115 | 160ZZQ(1) (in part) |
118-120 | 160ZZQ(3) |
118-125 | 160ZZQ(1) (in part) |
118-130 | 160ZZQ(1AA), (1AB), (2) |
118-135 | No equivalent |
118-140 | 160ZZQ(8) |
118-145 | 160ZZQ(11) |
118-150 | 160ZZQ(5), (5AA) |
118-155 | 160ZZQ(5), (5AA) |
118-160 | No equivalent |
118-165 | 160ZZQ(4) |
118-170 | 160ZZQ(9), (10) |
118-175 | 160ZZQ(9) |
118-180 | 160ZZQ(1A) |
118-185 | 160ZZQ(16) |
118-190 | 160ZZQ(21), (22), (23) |
118-192 | 160ZZQ(20D) |
118-195 | 160ZZQ(13), (13A), (14), (15) |
118-200 | 160ZZQ(17), (17A), (18), (19), (20), (20A), (20AA) |
118-205 | 160ZZQ(20B) |
118-210 | 160ZZQ(20C) |
118-250 | 160ZZR |
118-250(4)(b), (c) | 160F |
118-255 | 160ZZR(3) |
118-260 | 160ZZRAA |
118-300 | 160ZZH, 160ZZI |
118-305 | 160ZZJ |
118-310 | 160ZZJA |
118-350 | 160ZYEB |
Division 121 | |
121-10 | No equivalent |
121-20 | 160ZZU(1), (3), (4) |
121-25 | 160ZZU(6), (8) |
121-30 | 160ZZU(2), (5) |
Division 122 | |
122-1 | No equivalent |
Subdivision 122-A | |
122-5 | No equivalent |
New law | Old law |
---|---|
122-15 | 160ZZN(2)(a), |
122-20(1)(a) | 160ZZN(2)(b), (4)(b) |
122-20(1)(b) | 160ZZN(5A) |
122-20(2) | 160ZZN(2)(b), (4)(b) |
122-20(3)(a) | 160ZZN(2)(ba), (4)(ba) |
122-20(3)(b) | No equivalent |
122-20(4) | No equivalent |
122-25(1) | 160ZZN(2)(c), (4)(c) |
122-25(2) | 160ZZN(1), (2)(caa), (4)(ca), 160L(3)(c), (4)(c), (6), (7) |
122-25(3) | No equivalent |
122-25(4) | 160ZZN(2)(cab), (4)(cb) |
122-25(5) | 160ZZN(9) |
122-25(6) | 160ZZN(2)(a) |
122-25(7) | 160ZZN(4)(a) |
122-35(1) | 160ZZN(5A) |
122-35(2) | No equivalent |
122-37 | No equivalent |
122-40(1) | 160ZZN(2),(4) |
122-40(2) | 160ZZN(7)(b) |
122-40(3) | 160ZZN(7)(a) |
122-45 | No equivalent |
122-50 | No equivalent |
122-55 | No equivalent |
122-60 | No equivalent |
122-65 | No equivalent |
122-70(1) | No equivalent |
122-70(2) | 160ZZN(2)(f), (4)(f) |
122-70(3) | 160ZZN(2)(e), (4)(e) |
122-75 | No equivalent |
Subdivision 122-B | |
122-120 | No equivalent |
122-125 | 160ZZNA(2)(a), (h) |
122-130(1), (2) | 160ZZNA(2)(b), (12) |
122-130(3)(a) | 160ZZNA(2)(c) |
122-130(3)(b) | No equivalent |
122-130(4) | No equivalent |
122-135(1) | 160ZZNA(2)(d)(i) |
122-135(2) | 160ZZNA(2)(d)(i), (g) |
122-135(3) | 160ZZNA(1), (2)(da) 160L(5)(c), (6), (7) |
122-135(4) | 160ZZNA(2)(db) |
122-135(5) | No equivalent |
122-135(6) | 160ZZNA(2)(e) |
122-135(7) | 160ZZNA(2)(f) |
122-140(1) | 160ZZNA(12) |
122-140(2) | No equivalent |
122-145 | No equivalent |
122-150 | 160ZZNA(3) |
122-155(1) | 160ZZNA(10)(d), (10A) |
122-155(2) | 160ZZNA(10)(a) |
122-160(1) | 160ZZNA(10)(b) |
122-160(2) | 160ZZNA(10)(d)(i), (10A) |
122-160(3) | 160ZZNA(10)(d)(ii), (10A) |
122-160(4) | 160ZZNA(10)(b), (d) |
122-170 | No equivalent |
122-175 | No equivalent |
122-180 | No equivalent |
122-185 | No equivalent |
122-190 | No equivalent |
122-195 | No equivalent |
122-200(1) | No equivalent |
122-200(2) | 160ZZNA(8) |
122-200(3) | 160ZZNA(5) |
122-200(4) | 160ZZNA(7) |
122-200(5), (6) | 160ZZNA(8) |
122-205 | No equivalent |
Division 124 | |
124-1 | No equivalent |
124-5 | No equivalent |
Subdivision 124-A | |
124-10(1) | No equivalent |
124-10(2) | 160ZWA(2), 160ZWC(2), (3), 160ZZF(3), 160ZZP(1), 160ZZPAA(2), 160ZZPAB(2), 160ZZPAC(2), 160ZZPA(2), 160ZZPB(2), 160ZZPE(2), 160ZZPG(3)(a), 160ZZPH(3)(a) |
New law | Old law |
---|---|
124-10(3) | 160ZWA(11), 160ZWC(4)(b), 160ZZF(7), 160ZZP(1)(j), 160ZZPAA(2)(b), 160ZZPAB(2)(b), 160ZZPAC(2)(b), |
124-10(3) | 160ZZPA(2)(g), 160ZZPB(2)(g), 160ZZPE(2)(b), 160ZZPG(3)(c), 160ZZPH(3)(c) |
124-10(4) | 160ZWA(5), (8)(e), (9)(e), 160ZWC(4)(a), 160ZZF(6), 160ZZP(1)(h), 160ZZPAA(2)(a), 160ZZPAB(2)(a), 160ZZPAC(2)(a), 160ZZPA(2)(c), 160ZZPB(2)(c), 160ZZPE(2)(a), 160ZZPG(3)(b), 160ZZPH(3)(b) |
124-15(1) | No equivalent |
124-15(2) | 160ZZP(1), 160ZZPAA(2), 160ZZPAB(2), 160ZZPAC(2), 160ZZPA(2), 160ZZPB(2), 160ZZPH(3)(a) |
124-15(3) | 160ZZP(1)(j), 160ZZPAA(2)(b), 160ZZPAB(2)(b), 160ZZPAC(2)(b), 160ZZPA(2)(g), 160ZZPB(2)(g), 160ZZPH(3)(c) |
124-15(4) | 160ZZP(1)(h), 160ZZPAA(2)(a), 160ZZPAB(2)(a), 160ZZPAC(2)(a), 160ZZPA(2)(c), 160ZZPB(2)(c), 160ZZPH(3)(b) |
124-15(5) | 160ZZPA(2)(d), 160ZZPB(2)(d) |
124-15(6) | 160ZZPA(2)(g), 160ZZPB(2)(g) |
124-70 | 160ZZK(1), (7A), (7B), (7C), 160ZZL(1), (7), (8), (9) |
124-75(1), (2), (3) | 160ZZK(1) |
124-75(4) | 160ZZK(7) |
124-75(5) | 160ZZK(1)(ba) |
124-80 | 160ZZL(1) |
124-85(1), (2) | 160ZZK(6) |
124-85(3) | 160ZZK(5), (5A) |
124-85(4) | 160ZZK(4) |
124-90 | 160ZZL |
124-95 | No equivalent |
Subdivision 124-C | |
124-140 | 160ZZPE |
Subdivision 124-D | |
124-190 | 160ZZPG |
Subdivision 124-E | |
124-240(a) | 160ZZP(1)(b) |
124-240(b) | 160ZZP(1)(a) |
124-240(c) | 160ZZP(1)(d), (f) |
124-240(d) | 160ZZP(1)(e) |
124-240(e) | 160ZZP(1)(fa) |
124-240(f) | 160ZZP(1)(c) |
124-245 | 160ZZPAA(1)(g) |
124-245(a) | 160ZZPAA(1)(b) |
124-245(b) | 160ZZPAA(1)(a) |
124-245(c) | 160ZZPAA(1)(d), (f) |
124-245(d) | 160ZZPAA(1)(e) |
124-245(e) | 160ZZPAA(1)(c) |
Subdivision 124-F | |
124-295 | 160ZZPAB(1)(h) |
124-295 (1) | 160ZZPAB(1)(a) |
124-295 (2) | 160ZZPAB(1)(b) |
124-295 (3) | 160ZZPAB(1)(c) |
124-295 (4) | 160ZZPAB(1)(e) |
124-295 (5) | 160ZZPAB(1)(g) |
124-295 (6) | 160ZZPAB(1)(f) |
124-295 (7) | 160ZZPAB(1)(d) |
124-300 | 160ZZPAC(1)(h) |
124-300 (1) | 160ZZPAC(1)(a) |
124-300 (2) | 160ZZPAC(1)(b) |
124-300 (3) | 160ZZPAC(1)(c) |
New law | Old law |
---|---|
124-300 (4) | 160ZZPAC(1)(e) |
124-300 (5) | 160ZZPAC(1)(g) |
124-300 (6) | 160ZZPAC(1)(f) |
124-300 (7) | 160ZZPAC(1)(d) |
Subdivision 124-G | |
124-350 | No equivalent |
124-355 | No equivalent |
124-360 | 160ZZPA(1)(a), (b), (2)(b) |
124-365(1) | 160ZZPA(1)(e)(ii) |
124-365(2)(a) | 160ZZPA(1)(c) |
124-365(2)(b) | 160ZZPA(1)(k) |
124-365(3) | 160ZZPA(1)(m) |
124-365(4) | 160ZZPA(2)(a) |
124-370(1) | 160ZZPB(1)(a), (2)(b) |
124-370(1)(a) | 160ZZPB(1)(a)(ii) |
124-370(1)(b) | 160ZZPB(1)(a)(iii) |
124-370(1)(c) | 160ZZPB(1)(a)(iv) |
124-370(1)(d) | 160ZZPB(1)(a)(v) |
124-370(1)(e) | 160ZZPB(1)(b) |
124-370(2) | 160ZZPB(1)(a)(vi), (vii) |
124-375(1) | 160ZZPB(1)(e)(ii) |
124-375(2)(a) | 160ZZPB(1)(c) |
124-375(2)(b) | 160ZZPB(1)(k) |
124-375(3) | 160ZZPB(1)(m) |
124-375(4) | 160ZZPB(2)(a) |
124-380(1) | 160ZZPA(1)(b), (9) 160ZZPB(1)(b), (9) |
124-380(2) | 160ZZPA(1)(f), 160ZZPB(1)(f) |
124-380(3)(a) | 160ZZPA(1)(e)(i), 160ZZPB(1)(e)(i) |
124-380(3)(b) | 160ZZPA(10), 160ZZPB(10) |
124-380(4) | 160ZZPA(1)(g), (h), 160ZZPB(1)(g), (h), 160ZZPC(c), 160ZZPD(c) |
124-380(5) | 160ZZPA(1)(n), 160ZZPB(1)(n) |
124-385(1),(2) | 160ZZPA(5), 160ZZPB(5) |
124-385(3),(4) | 160ZZPA(7), 160ZZPB(7) |
124-385(5),(6) | 160ZZPA(11), 160ZZPB(11) |
Subdivision 124-H | |
124-435 | No equivalent |
124-440 | No equivalent |
124-445 | 160ZZPA(1)(a), (b), (2)(b) |
124-450(1) | 160ZZPA(1)(e)(ii) |
124-450(2)(a) | 160ZZPA(1)(c) |
124-450(2)(b) | 160ZZPA(1)(k) |
124-450(3) | 160ZZPA(1)(m) |
124-450(4) | 160ZZPA(2)(a) |
124-455(1) | 160ZZPB(1)(a), (2)(b) |
124-455(1)(a) | 160ZZPB(1)(a)(ii) |
124-455(1)(b) | 160ZZPB(1)(a)(iii) |
124-455(1)(c) | 160ZZPB(1)(a)(iv) |
124-455(1)(d) | 160ZZPB(1)(a)(v) |
124-455(1)(e) | 160ZZPB(1)(b) |
124-455(2) | 160ZZPB(1)(a)(vi), (vii) |
124-460(1) | 160ZZPB(1)(e)(ii) |
124-460(2)(a) | 160ZZPB(1)(c) |
124-460(2)(b) | 160ZZPB(1)(k) |
124-460(3) | 160ZZPB(1)(m) |
124-460(4) | 160ZZPB(2)(a) |
124-465(1) | 160ZZPA(1)(b), (9) 160ZZPB(1)(b), (9) |
124-465(2) | 160ZZPA(1)(f), 160ZZPB(1)(f) |
124-465(3)(a) | 160ZZPA(1)(e)(i), 160ZZPB(1)(e)(i) |
124-465(3)(b) | 160ZZPA(10), 160ZZPB(10) |
124-465(4) | 160ZZPA(1)(g), (h), 160ZZPB(1)(g), (h) |
124-465(5) | 160ZZPA(1)(n), 160ZZPB(1)(n) |
124-470(1), (2) | 160ZZPA(5), 160ZZPB(5) |
124-470(3), (4) | 160ZZPA(7), 160ZZPB(7) |
124-470(5), (6) | 160ZZPA(11), 160ZZPB(11) |
Subdivision 124-I | |
124-520(1) | 160ZZPH(1), (2)(b) |
124-520(1)(a) | 160ZZPH(1)(a), (b) |
124-520(1)(b) | 160ZZPH(1)(a) |
124-520(1)(c) | 160ZZPH(1)(c), (d), (e) |
124-520(1)(d) | 160ZZPH(2)(c) |
124-520(1)(e) | 160ZZPH(2)(a) |
124-520(2) | 160ZZPH(6) |
Subdivision 124-J | 160ZWA |
124-580 | 160K(1) |
New law | Old law |
---|---|
Subdivision 124-K | |
124-655 | 160ZWB, 160ZWC |
124-660 | 160ZWD |
Subdivision 124-L | |
124-700 | No equivalent |
124-705 | 160ZZF(2), (3) |
124-710 | 160ZZF(1) |
124-715 | 160ZZF(11) |
124-720 | 160ZZF(5) |
124-725 | 160ZZF(8) |
124-730 | 160ZZF(9) |
Division 126 | |
126-1 | No equivalent |
Subdivision 126-A | |
126-5 | 160ZZM |
126-15 | 160ZZMA |
126-20 | 160ZZMA(3A), (3B) |
Subdivision 126-B | |
126-40 | No equivalent |
126-45 | 160ZZO(1)(a) |
126-50(1) | 160ZZO(1)(b) |
126-50(2) | 160ZZO(1)(ba) |
126-50(3) | 160ZZO(1)(bb) |
126-50(4) | 160ZZO(1)(c) |
126-50(5) | 160ZZO(1)(a) |
126-55 | 160ZZO(1)(d) |
126-60(1) | 160ZZO(1) |
126-60(2) | 160ZZO(1)(f) |
126-60(3) | 160ZZO(1)(e) |
126-60(4) | 160ZZO(9) |
126-60(5) | 160ZZO(1)(f) |
126-65(1) | 160ZZO(1AB) |
126-65(2) | 160ZZO(1AA) |
126-65(3) | 160ZZO(1AB) |
126-70(1) | 160ZZO(1AC), (1AD) |
126-70(2) | 160ZZO(1AC) |
126-70(3) | 160ZZO(1AD) |
126-75 | 160ZZO(2D) |
126-80 | 160ZZO(4), (5) |
Division 126 | |
126-85(1) | 160ZZOB(1) |
126-85(2)(a) | 160ZZOB(2)(a), (b) |
126-85(2)(b) | 160ZZOB(2)(a) |
126-85(2)(c) | 160ZZOB(2)(b) |
126-85(2)(d) | 160ZZOB(2)(d) |
126-85(2)(e) | 160ZZOB(2)(c) |
126-85(2)(f) | 160ZZOB(2)(e) |
126-85(3) | 160ZZOB(2)(f), (3), (4), 160ZZOC |
126-C | 160ZZPJ |
Division 128 | |
128-1 | No equivalent |
128-10 | 160X(1), 160X(2) |
128-15(1), (2), (4) | 160X(5), (6) |
128-15(3) | 160X(3)(a) |
128-15(5) | 160X(3)(b) |
128-15(6) | 160X(5)(b)(iii) |
128-20(1) | 160J(b) |
128-20(2) | No equivalent |
128-25(1), (2) | 160Y(2)(c), (3) |
128-25(3) | 160Y(4) |
128-50 | 160ZN(1)(b), (c) |
Division 130 | |
130-1 | No equivalent |
130-15 | No equivalent |
130-20(1) | 160ZYC(a), (b), (c), 160ZYF, 160ZYHB |
130-20(2) | 160ZYE(2), 160ZYH(2), 160ZYHC |
130-20(3) Item 1 | 160ZYD(b), 160ZYE(1), 160ZYG(b), 160ZYH(1), 160ZYH(3) |
130-20(3) Item 2 | 160ZYD(a)(ii), (iii), 160ZYEA, 160ZYG(a)(ii), (iii), 160ZYHA |
130-20(3) Item 3 | No equivalent |
130-20(4) | 160ZYC(d), (e) |
130-40(1), (2), (3) | 160ZYK, 160ZYQA, 160ZYR, 160ZYXA, 160ZYQ, 160ZYQF, 160ZYX, 160ZYXF |
130-40(4) | 160ZYO(3), 160ZYQE(3), 160ZYV(3), 160ZYXE(3) |
130-40(5) | 160ZYK, 160ZYR |
New law | Old law |
---|---|
130-40(6) | 160ZYQA(b), 160ZYXA(b) |
130-40(6) Item 1 | 160ZYO(2), 160ZYQE(2), 160ZYV(2), 160ZYXE(2) |
130-40(6) Item 2 | 160ZYO(3), 160ZYQE(3), 160ZYV(3), 160ZYXE(3) |
130-40(6) Item 3 | 160ZYO(4), 160ZYQE(4), 160ZYV(4), 160ZYXE(4) |
130-40(7) | 160ZYL, 160ZYQB, 160ZYS, 160ZYXB |
130-45(1) | 160ZYM, 160ZYQC, 160ZYT, 160ZYXC |
130-45(2) | 160ZYO(1), 160ZYQE(1), 160ZYV(1), 160ZYXE(1) |
130-50 | No equivalent |
130-60 | 160ZZ, 160ZZBC, 160ZZBE(3), 160ZZBF(3), 160ZZA, 160ZZBD, 160ZYZ, 160ZZBB |
130-80 | 160ZYJB(1), (2) |
130-83 | 160ZYJB(3), (4) |
130-85 | 160ZYJC |
130-90 | 160ZYJD |
Division 132 | |
132-1 | 160ZT(2)(a) |
132-5 | 160ZV(2) |
132-10 | 160ZSA(1)(k), (m), (n) |
132-15 | 160ZW |
Division 134 | |
134-1 | 160ZZC(1), (7), (8) |
Division 136 | |
136-1 | No equivalent |
136-5 | 160L(2) |
136-10 | 160L(2), 160T(1) |
136-15 | 160L(2), 160T(1)(l), 160T(2) |
136-20 | No equivalent |
136-25 | 160T(1) |
136-30 | 160ZAA |
136-40 | 160M(12) |
136-45 | 160M(13), (14) |
136-45(4) | 160M(13A), 160M(14A) |
136-50(2) | 160M(12A) |
136-50 | 160M(12AA), 160M(12AB), 160M(12B) |
Division 140 | |
140-1 | 160ZZRI, (in part) 160ZZRJ |
140-5 | 160ZZRJ |
140-10 | 160ZZRL |
140-15(1) | 160ZZRM(1) |
140-15(2) | 160ZZRM(1)(a) |
140-15(3) | 160ZZRM(1)(b), (d) |
140-15(4) | 160ZZRM(1)(c) |
140-15(5) | 160ZZRM(1)(c)(ii) |
140-15(6) | 160ZZRM(1)(c)(i), (d) |
140-15(7) | 160ZZRM(2) |
140-15(8) | 160ZZRM(2A) |
140-20 | 160ZZRN(1) |
140-22 | 160ZZRN(3), (4) |
140-25 | 160ZZRO(1) |
140-30 | 160ZZRM(4) |
140-45 | 160ZZRJ part |
140-50 | No equivalent |
140-55(1) | 160ZZRQ(1) |
140-55(2) | 160ZZRQ(2) |
140-55(3) | 160ZZRQ(2)(a)(iii), (iv) |
140-55(4) | 160ZZRO(3) |
140-55(5) | 160ZZRQ(2)(a)(v) |
140-60(1)(a) | 160ZZRQ(3) |
140-60(1)(b) | No equivalent |
140-60(2) | No equivalent |
140-65(1) | 160ZZRQ(4) |
140-65(2), (3), (4) | 160ZZRO(2) |
140-70(1) | 160ZZRQ(5) (in part) |
140-70(2) | 160ZZRQ(5)(a) |
140-70(3) | 160ZZRQ(5)(b) |
140-75(1) | 160ZZRQ(6) (in part) |
140-75(2) | 160ZZRQ(6)(a) |
140-75(3) | 160ZZRQ(6)(b) |
140-75(4), (5), (6), (7) | 160ZZRQ(6)(c) |
140-90(1) | 160ZZRP(1) |
140-90(2), (3), (4) | 160ZZRP(2) |
140-95(1)(a) | 160ZZRP(3) |
New law | Old law |
---|---|
140-95(1)(b) | No equivalent |
140-95(2) | No equivalent |
Division 149 | |
149-10 | No equivalent |
149-15(1) | 160ZZRR(1) majority underlying interest |
149-15(2) | 160ZZRR(1) underlying interest |
149-15(3) | 160ZZRR(1) government body, (4) |
149-15(4) | 160ZZRS |
149-15(5) | 160ZZRT |
149-25 | 160ZZS(1AA) |
149-30(1), (2) | 160ZZS(1), (1A)(a) |
149-30(3)(a) | No equivalent |
149-30(3)(b), (4) | 160ZZRU |
149-35(1), (2) | 160ZZS(1A)(b) |
149-35(3) | No equivalent |
149-50(1) | 160ZZRR(1) public company, public entity 160ZZSA(1) |
149-50(2) | 160ZZRR(1) publicly traded unit trust |
149-55(1) | 160ZZRR(1) prescribed period, 160ZZSA(2) |
149-55(2), (3) | 160ZZRR(1) test time, business day |
149-55(4) | 160ZZRR(3) |
149-55(5), (6), (7) | Subdivision D of Division 20 |
149-60(1), (2) | 160ZZRR base time, 160ZZSA(2) |
149-60(3) | 160ZZSA(3) |
149-60(4)(a) | No equivalent |
149-60(4)(b), (5) | 160ZZRU |
149-60(6) | 160ZZRR(3) |
149-65 | 160ZZSB(1),(3),(4) |
149-70 | 160ZZSD(1)(a),(2) |
149-75(1), (2) | 160ZZSB(5), 160ZZSD(1)(b) |
149-75(3) | No equivalent |
149-80 | No equivalent |
149-105 | 160ZZSJ |
149-110 | 160ZZSK |
149-115 | 160ZZSL |
149-120(1), (3) | 160ZZSM(2) |
149-120(2), (4) | 160ZZSM(5) |
149-125(1), (3) | 160ZZSM((3) |
149-125(2), (4) | 160ZZSM(5) |
149-130 | 160ZZSM(6) |
149-135 | 160ZZSO |
149-140 | 160ZZSQ |
149-145 | 160ZZSR |
149-150 | 160ZZRR special company, 160ZZSS(1) |
149-155 | 160ZZSS(2), (3), (4), (5) |
149-165 | 160ZZST |
149-170 | 160ZZST |
Division 165 | |
165-93 | No equivalent |
165-96 | Part 160ZC(5) |
165-99 | No equivalent |
165-102 | 160ZNB(1) |
165-105 | 160ZNE |
165-108 | 160ZNF |
165-111 | Part 160ZNG |
165-114 | Part 160ZNG |
165-117 | No equivalent |
165-120(1) | 63A(13) (in part) |
165-120(1)(a) | 63A(1) |
165-120(1)(b) | 63A(12) |
165-120(1)(c) | 63C(1) |
165-120(2) | 63A(2) (in part), (5), (6) (in part), (10) (in part) |
165-120(3) | 63A(11) |
165-123(1), (2), (3), (4), (6) | 63A(2), (6) (in part) |
165-123(5), (6) | 63A(3), (4), (7) |
165-126 | 63C(1) |
165-129(1) | 63B(1)(d), (e), (10), 63C(3) (in part) |
165-129(2), (3) | No equivalent |
165-132 | 63CA(1), (2) |
Subdivision 166-C | No equivalent |
Division 170 | |
170-101 | No equivalent |
170-105 | No equivalent |
New law | Old law |
---|---|
170-110(1) | 160ZP(7), (7AAA) |
170-110(2) | 160ZP(7)(c) |
170-115(1) | 160ZP(7AAA)(b), (8) |
170-115(2) | 160ZP(7AAA)(a), (10) |
170-120(1) | 160ZP(7AAA)(b)(ii) |
170-120(2) | 160ZP(7AAA)(b)(i) |
170-125(1) | 160ZP(11) |
170-125(2) | 160ZP(12) |
170-130 | 160ZP(1), (7)(d), (e) |
170-135(1) | 160ZP(7)(a), (ba) |
170-135(2) | 160ZP(9) |
170-135(3) | 160ZP(7)(baa) |
170-140(1) | 160ZP(7)(b) |
170-140(2) | 160ZP(7AAA)(b)(ii) |
170-140(3) | 160ZP(7AAA)(b)(i), 160ZP(7AAB), 160ZP(7AAC) |
170-145(1) | 160ZP(8)(a), (8A), (10) |
170-145(2) | 160ZP(7A)(b) |
170-145(3) | 160ZP(7A)(a) |
170-145(4) | 160ZP(7B) |
170-145(5),(6) | 160ZP(8)(b) |
170-150 | 160ZP(7AA) |
170-155 | 160ZP(8D) |
170-160 | 160ZP(8)(b) |
170-165(1) | 160ZP(8B) |
170-165(2) | 160ZP(8C) |
170-170 | 160ZP(8E) |
170-175(1) | 160ZP(13)(a), (b), (c)(i) |
170-175(2) | 160ZP(13)(a), (b), (c)(ii) |
170-180(1)-(3) | 160ZP(14) |
170-180(4) | 160ZP(15) |
Division 175 | |
175-40 | Part 160ZC(5) |
175-45 | Part 160ZC(5) |
175-50 | Part 160ZC(5) |
175-55 | 160ZNT(3), 160ZNU(3), 160ZNV(4) |
175-60(1) | 160ZNT(1) |
175-60(2) | 160ZNT(2) |
175-60(3) | 160ZNT(4) |
175-65(1) | 160ZNU(1) |
175-65(2) | 160ZNU(2) |
175-65(3) | 160ZNU(4) |
175-70(1) | 160ZNV(1) |
175-70(2) | 160ZNV(2) |
175-70(3) | 160ZNV(5) |
175-70(4) | 160ZNV(3) |
175-75 | 160ZNX |
175-80 | 63B(1) (in part) |
175-85(1) | 63B(1)(a), (10), 63C(3) (in part) |
175-85(2) | 63B(2) (in part) |
175-85(3) | 63B(6) |
175-90(1) | 63B(1)(b), (10), 63C(3) (in part) |
175-90(2) | 63B(4) (in part) |
175-90(3) | 63B(3) |
175-95 | 175-65#, 63B(5) |
Division 195 | |
195-25 | 160ZC(6) |
195-30 | 160ZP(9B) |
195-35 | 160ZC(7), 160ZP(9C) |
Division 373 | |
373-1 | No equivalent |
373-5 | 68A |
373-10(1) | 124L, 124M(1) |
373-10(2) | 124M(4) |
373-15(1) | 124K(1) - unit of industrial property |
373-15(2) | 124V(3) |
373-20(1) | 124M(1) |
373-20(2) | 124M(5), (6) |
373-20(3) | 124M(2) |
373-20(4) | 124KAA, 124Z |
373-25(1), (2)(a) | 124S(1)(a) |
373-25(2)(b) | 124S(1A) |
373-25(3) | No equivalent |
373-30(1) | 124L, 124R |
373-30(2)(a) & (b) | No equivalent |
373-30(2)(c) | 124K(2)(a) |
373-35 | 124U(1), U(2) |
373-40 | No equivalent |
373-45 | 124P(1), 124V(1), 124X, 124Y |
373-50(1) | No equivalent |
373-50(2) | 124S(1)(b) |
373-50(3) | 124P(1) |
373-50(4) | 124P(3) |
New law | Old law |
---|---|
373-50(5) | 124T(3) |
373-55 | 124Q |
373-60(1), (2) | 124M(5), 124N, 124P(1), 124V(2)(a), 124W(1), W(2) |
373-60(3) | 124PA, 124W(4) |
373-65(1) | 124N, 124P(1) |
373-65(2) | 124P(1), (3) |
373-65(3) | 124N, 124Z |
373-65(4) | No equivalent |
373-70(1) | 124T(1) & (2), 124W(3) |
373-70(2) | 124T(3) |
373-75 | No equivalent |
373-80(a) | 124PA |
373-80(b) | 124R(2) |
373-85 | 124PA, 124W(4) |
373-90 | 124Z |
373-95(1), (2) | 124S(2) |
373-95(3) | 124M(3) |
373-100 | 124R(3), (4) |
373-105 | 124R(1) |
Division 387 | |
387-160 | 124ZZE |
387-162 | 124ZZE |
387-165 | 124ZZF, 124ZZG , 124ZZJ(1) |
387-170 | 124ZZR 6(1) horticulture |
387-175(1) - (5) | 124ZZK |
387-175(6) - (7) 387-177(1), (2) | 124ZZL |
387-177(3), (4) | 124ZZK |
387-180 | 124ZZF |
387-185 | 124ZZG 124ZZH 124ZZI |
387-190 | 124ZZM |
387-195 | 124ZZJ(2) - (5) |
387-200(1), (2), (4) | 124ZZO |
387-200(3) | 124ZZP |
387-205(1), (2), (5) | 124ZZO(1)-(5) |
387-205(3) | 124ZZP(1) |
387-205(4) | 124ZZP(2) |
387-210 | 124ZZQ |
Division 392 | |
392-1 | No equivalent |
392-5 | No equivalent |
392-10(1) | 151(1), 157(1), (2), (4), 158 |
392-10(2) | No equivalent |
392-15(1) | 149A(1)(b) |
392-15(2) | 153, 154 |
392-20(1), (2) | 157(3), (3A) |
392-20(3) | 102L(15, 102T(16) |
392-25 | 158A |
392-30 | No equivalent |
392-35, 392-50, 392-55, (in part) 392-70, 392-75 | 156(4), (4A) |
392-40, 392-45(1) | 149, 150, 151(1) |
392-45(2) | 149A(1)(a) |
392-55 (in part) | Rates Act Schedule 8: Clauses 2 and 3 of Division 1 of Part I, Clause 2 of Division 1 of Part II |
392-60 | No equivalent |
392-65 | No equivalent |
392-70, 392-75 | 156(4), (4A) |
392-80, 392-85, 392-90 | 156(1), (2), (3) |
392-95 | 155 |
Division 400 | |
400-1 | 82B, 82BH |
400-15(1), (3) | 82BB(1), 82BC(1), 82BD, and 82BA definition of income-producing project |
400-15(2) | No equivalent |
400-15 Note 1 | 82BAA |
400-20(1)(a) | 82BC(2) |
400-20(1)(b) | 82BC(3) |
400-20(2), (3) | 82BF |
400-20(4) | 82BB(2) |
400-55 | 82BK(1), 82BL(1) |
400-60(1) | 82BM(1), 82BM(3) |
400-60(2) | 82BJ def.n of income-producing activity |
400-60(3) | 82BM(2) |
400-65(1)(a) - (e) | 82BN |
400-65(1)(f) | 82BL(3) |
400-65(2) | 82BL(2) |
New law | Old law |
---|---|
400-65(3), (4) | 82BQ |
400-65(5) | 82BK(2) |
400-100 | 82BG, 82BR |
Division 405 | |
405-1 | No equivalent |
405-5 | No equivalent |
405-10, 405-15 | 158L |
405-20 | 158H(1) |
405-25 | 158B(1) |
405-30(1) | 158G |
405-30(2) | 158F |
405-30(3) | 158H(3) |
405-30(4) | No equivalent |
405-35(1) | No equivalent |
405-35(2), (3) | 158H(2) |
405-40, 960-275(3) | 158C, 160ZJ(3A)(a)(i), (ii), (iv), 160ZJ(5A) |
960-275(3) | 160ZJ(3A)(a)(i), (ii), (iv),(v), 160ZJ(5A) |
960-275(4) | 160ZJ(4) |
960-275(5) | 160ZJ(5), (5A), (6), 160Q(3), (6), 160ZZRAA (4), (5), 160ZZRBB(2) |
960-280(1) | 160Q(10)(b), 160ZJ(1), (2), 160ZZRAA(4), 160ZZRBB(4) |
960-280(2) | 42-345(3)# |
960-280(3) | 160Q(5), 160ZJ(3), 160ZZRAA(6), 160ZZRBB(3) |
405-45 | 158J |
405-50 | 158K |
Division 960 | |
Subdivision 960-M | |
960-260 | No equivalent |
960-265 | No equivalent |
960-270(1) | 160Q(1), 160ZZRAA(3)(b) |
960-270(2) | 160ZJ(5), 160ZJ(5A) |
960-275(1) | 160Q(3) |
960-275(2) | 160ZJ(3A)(a)(iii), (b), 160ZJ(4), 160ZJ(5) |
New law | Old law |
---|---|
63A(1) | 165-120(1)(a) |
63A(2) | 165-120(2), 165-123(1), (2), (3), (4), (6) |
63A(3) | 165-123(5), (6) |
63A(4) | 165-123(5), (6), 165-150(2) #, 165-155(2) #, 165-160(2) # |
63A(5) | 165-120(2) |
63A(6) | 165-120, 165-123(1), (2), (3), (4), (6) |
63A(7) | 165-123(5), (6) |
63A(8) | 165-150(2) #, 165-155(2) #, 165-160(2) # |
63A(9) | Omitted |
63A(10) | 165-120(2), 165-195(3) # |
63A(11) | 165-120(3) |
63A(12) | 165-120(1)(b) |
63A(13) | 165-120 |
63B(1) | 175-80 (in part) |
63B(1)(a) | 175-85(1) |
63B(1)(b) | 175-90(1) |
63B(1)(c), (7), (8), (9) | Omitted |
63B(1)(d), (e) | 165-129(1) |
63B(2) | 175-85(2) |
63B(3) | 175-90(3) |
63B(4) | 175-90(2) |
63B(5) | 175-95 |
63B(6) | 175-85(3) |
63B(10) | 165-129(1), 175-85(1), 175-90(1)(b) |
63C(1) | 165-120, 165-126, 165-210(1)#, (2)# |
63C(2) | 165-210(3)# |
63C(3) | 165-129(1), 175-85(1), 175-90(1)(b) |
63CA(1), (2) | 165-132 |
68A | 373-5 |
82B | 400-1 |
82BA, incl income-producing project | 400-15(1) |
82BAA | Note 1 to 400-15 |
82BB(1) | 400-15(1), (3) |
82BB(2) | 400-20(4) |
82BC(1) | 400-15(1) |
82BC(2) | 400-20(1)(a) |
82BC(3) | 400-20(1)(b) |
82BD | 400-15(1) |
82BE | Subdivision 20-A# |
82BF | 400-20(2), (3), Subdivision 41-B# |
82BG | 400-100 |
82BH | 400-1 |
82BJ income producing activity | 400-60(2) |
82BK(1) | 400-55 |
82BK(2) | 400-65(5) |
82BL(1) | 400-55(1) |
82BL(2) | 400-65(2) |
82BL(3) | 400-65(1)(f) |
82BM(1) | 400-60(1) |
82BM(2) | 400-60(3) |
82BM(3) | 400-60(1)(a)(iii), 400-60(1)(b)(iii) |
82BN | 400-65(1)(a) to (e) |
82BP | Subdivision 20-A# |
82BQ | 400-65(3), (4) and Subdivision 41-B# |
82BR | 400-100 |
124K(1) unit of industrial property | 373-15(1) |
124K(1)-the owner | Omitted |
124K(2)(a) | 373-30(2)(c) |
124K(3) | Omitted |
124K(4) | Omitted |
124KAA | 373-20(4) |
124L | 373-10(1), 373-30(1) |
124M(1) | 373-10(1), 373-20(1) |
124M(2) | 373-20(3) |
124M(3) | 373-95(3) |
124M(4) | 373-10(2) |
124M(5) | 373-20(2), 373-60(1), (2) |
124M(6) | 373-20(2) |
124N | 373-60(1), (2), 373-65(1), (3) |
New law | Old law |
---|---|
124P(1) | 373-45, 373-50(3), 373-60(1), (2), 373-65(1), (2) |
124P(3) | 373-50(4), 373-65(2) |
124PA | 373-60(3), 373-80(a), 373-85 |
124Q | 373-55 |
124R(1) | 373-30(1), 373-105 |
124R(2) | 373-30(1), 373-80(b) |
124R(3), (4) | 373-30(1), 373-100 |
124R(5) | 373-30(1) |
124S(1)(a) | 373-25(1), (2)(a) |
124S(1)(b) | 373-50(2) |
124S(1A) | 373-25(2)(b) |
124S(2) | 373-95(1), (2) |
124S(3) | Omitted |
124T(1), 2) | 373-70(1) |
124T(3) | 373-50(5), 373-70(2) |
124U(1), 2) | 373-35 |
124U(3), 4) | Omitted |
124V(1) | 373-45 |
124V(2)(a) | 373-60(1), (2) |
124V(2)(b) | 995-1 |
124V(3) | 373-15(2) |
124W(1), 2) | 373-60(1), (2) |
124W(3) | 373-70(1) |
124W(4) | 373-60(3), 373-85 |
124W(5), (6) | 41-55# |
124X | 373-45 |
124Y | 373-45 |
124ZZE | 387-160, 387-162 |
124ZZF | 387-165, 387-180 |
124ZZG | 387-165, 387-185 |
124ZZH | 387-185 |
124ZZI | 387-185 |
124ZZJ(1) | 387-185 |
124ZZJ(2) - (5) | 387-195 |
124ZZK | 387-175(1)-(5), 387-177(1), (2) |
124ZZL | 387-175(6), (7) 387-177(1), (2) |
124ZZM | 387-190 |
124ZZN(1) | 20-20#, 20-35#, 20-40# |
124ZZN(2) | 20-25(4) # |
124ZZN(3) | No equivalent |
124ZZO | 387-205(1), (2), (4) |
124ZZP | 387-205(3) |
124ZZQ | 387-210 |
124ZZR | 387-170 |
149 | 392-40, 392-45(1) |
149A(1)(a) | 392-45(2) |
149A(1)(b) | 392-15(1) |
150 | 392-40, 392-45(1) |
151(1) | 392-10(1), 392-40 392-45(1) |
151(2), (3) | Omitted |
152 | Omitted |
153, 154 | 392-15(2) |
155 | 392-95 |
156(1), (2), (3) | 392-80, 392-85, 392-90 |
156(4), (4A) | 392-35, 392-50, 392-55 (in part), 392-70, 392-75 |
157(1), (2) | 392-10(1) |
157(3), (3A) | 392-20 |
157(4) | 392-10(1) |
158 | 392-10(1) |
158A | 392-25 |
158B | 405-25 |
158C | 405-40 |
158D | Omitted |
158E | Omitted |
158F | 405-30(2) |
158G | 405-30(1) |
158H(1) | 405-20 |
158H(2) | 405-35(2), (3) |
158H(3) | 405-30(3) |
158J | 405-45 |
158K | 405-50 |
158L | 405-10, 405-15 |
Subdiv A of Division 1 | Division 100 |
160A | 108-5, 118-5(a) |
160B(1) | 108-20 |
160B(1A) | Omitted |
160B(2) | 108-10, 118-10(1) |
160B(2A) | 118-10(2) |
160B(3) | Omitted |
160B(4) | 108-15, 108-25 |
160B(5) | 108-15, 108-25 |
New law | Old law |
---|---|
160C(1) | Division 104, Subdivision 106B, Subdivision 106C |
160C(2) | Division 109 |
160C(3) | 106-5 |
160D | 103-10 |
160E | 995-1 associate |
160F | 118-250(4)(b), (c) |
160G | 975-150#, 975-500#, 975-505# |
160H | 995-1 resident trust for CGT purposes |
160J(a) | Omitted |
160J(b) | 128-20 |
160JA | Omitted |
160K(1) | 124-580 & 995-1 |
160K(2) | 118-170(1), 118-196(1), 118-205(3) |
160K(3) | 103-10(2) |
160K(4) | 103-15 |
160K(5) | 103-20 |
160K(6) | 114-15 |
160K(7) | Omitted |
160K(8) | Omitted |
160K(9) | Omitted |
160K(10) | Omitted |
160L(1) | Division 104 |
160L(2) | 136-5, 136-10, 136-15 |
160L(3)(a) | 118-25 |
160L(3)(c) | 118-30(1) |
160L(3)(d) | 118-35(1) |
160L(4)(a) | 118-25 |
160L(4)(c) | 118-30(3) |
160L(4)(d) | 118-35(3) |
160L(5)(a) | 118-25 |
160L(5)(c) | 118-30(2) |
160L(5)(d) | 118-35(2) |
160L(6) | 118-5(b) |
160L(6A) | 118-15(e) |
160L(7) | 118-45 |
160L(8) | Omitted |
160L(9) | 118-60 |
160M | Divisions 104, 109 |
160M(1) | 104-10(2), 109-5(1) |
160M(1A) | 104-10(2), 109-5(1) |
160M(2) | 104-10(2), 109-5(1) |
160M(3)(a) | 104-55, 109-5(1) |
160M(3)(aa) | 104-65(1) , 109-5(1) |
160M(3)(b) | 104-25(1) |
160M(3)(c) | 104-25(1) |
160M(3)(d) | 104-15(1) , 109-5(2) |
160M(3A) | 104-60, 109-5(1) |
160M(4) | 104-15(4) , 109-5(2) |
160M(4A) | 104-55(4), 112-20 |
160M(4B) | 104-55(4), 112-20 |
160M(5)(a), (aa) | 118-50, 109-10 |
160M(5)(b) | 109-10 |
160M(5)(c) | 104-110, 109-5(2) |
160M(6) | 102-25(3), 104-35 |
160M(6A) | 104-35, 116-30(2) |
160M(6BA) | 104-105(1), 109-5(1) |
160M(6BB) | 104-105(2), (3), 109-5(1) |
160M(6C) | Omitted |
160M(6D) | Omitted |
160M(7) | 102-25(3), 104-155, 116-20 |
160M(7A) | Omitted |
160M(7B) | Omitted |
160M(8) | 104-160 |
160M(9) | 104-170 |
160M(10) | 104-170 |
160M(11A) | 104-165(1) |
160M(11B) | 104-165(2), (3) |
160M(11C) | Omitted |
160M(12) | 136-40 |
160M(12A) | 136-50(2) |
160M(12AA) | 136-50 |
160M(12AB) | 136-50 |
160M(12B) | 136-50 |
160M(13) | 136-45 |
160M(13A) | 136-45(4) |
160M(14) | 136-45 |
160M(14A) | 136-45(4) |
160MA | 104-35(5), 104-155(5) |
160N | 104-20(1) |
New law | Old law |
---|---|
160P(1) | 108-55(2) |
160P(2) | 108-55(2) |
160P(3) | 108-65 |
160P(4) | 108-55(1), 108-70(1) |
160P(5) | 108-60 |
160P(6) | 108-70(2), 108-70(3), 108-70(4) |
160P(6A) | 108-75 |
160P(7) | 116-40 |
160P(8) | 108-50 |
160P(9) | 108-75(2) |
160P(10) | 108-75(1) |
160Q | 108-85, Subdivision 960-M |
160R | 108-5(2)(a), 112-30 |
160S(1) | 104-10(5), 109-15 |
160S(2) | 112-35, 116-55 |
160T(1) | 136-10, 136-25 |
160T(1)(l) | 136-15 |
160T(2) | 136-15 |
160U | Divisions 104, 109 |
160U(6) | 104-35(2), 104-105(2) |
160U(7) | 104-15(2) |
160U(8) | 104-10(6) |
160U(9) | 104-20(2 |
160V(1) | 106-50 |
160V(1A) | 106-50 |
160V(1B) | Omitted |
160V(2) | 106-60 |
160W | 106-30, 106-35 |
160WA | 104-145 |
160X(1) | 128-10 |
160X(2) | 128-10 |
160X(3)(a) | 128-15(3) |
160X(3)(b) | 128-15(5) |
160X(4) | Omitted |
160X(5), (6) | 128-15(1), (2), (4) |
160X(5)(b)(iii) | 128-15(6) |
160Y(1) | 104-215, 995-1 exempt entity |
160Y(2) | 104-215 |
160Y(2A) | 104-215 |
160Y(3) | 104-215, 128-25(1), (2) |
160Y(4) | 128-25(3) |
160Z(1) | 102-20, 102-22, Division 104 |
160Z(2) | Division 104 |
160Z(3) | 110-25(1), 114-10(1) |
160Z(4) | 114-10(6), (7) |
160Z(5) | 114-10 |
160Z(6) | 118-12 |
160Z(6A) | 118-15(c) |
160Z(7) | 102-30, 108-10, 108-20 |
160Z(8) | Division 50# |
160Z(9)(a) | Division 50# |
160Z(9)(c) | 118-12 |
160Z(9)(d) | 118-40 |
160Z(10) | 118-12 |
160ZA(4) | 118-20 |
160ZA(4A) | 118-20(5) |
160ZA(5) | 118-20 |
160ZA(5A) | 118-20(5) |
160ZA(6) | 118-20(2) |
160ZA(7) | 118-20(4) |
160ZA(7A) | 118-20(6) |
160ZA(8) | 118-22 |
160ZAA | 136-30 |
160ZB(1) | 118-15(a), (b) |
160ZB(2) | 118-15(d) |
160ZB(3) | 118-15(d) |
160ZB(4) | 118-55 |
160ZB(5) | 118-55 |
160ZB(7) | 118-25(2) |
160ZC(1) | 102-5(1) |
160ZC(2) | 102-10(1) |
160ZC(3) | 102-15(1) |
160ZC(3A) | 102-15(2) |
160ZC(3B) | 102-15(3) |
160ZC(4A) | 102-5(2) |
160ZC(4B) | 102-5(3) |
160ZC(4C) | 104-210 |
160ZC(4D) | 104-210 |
New law | Old law |
---|---|
160ZC(4E) | 102-30 |
160ZC(5) | 102-30, 165-96, 175-40, 175-45, 175-50 |
160ZC(6) | 195-25 |
160ZC(7) | 195-35 |
160ZD(1) | 116-20 |
160ZD(2) | 116-30 |
160ZD(2A) | 116-75(2) |
160ZD(2B) | 116-75(1) |
160ZD(3) | 116-25 |
160ZD(4) | 116-40 |
160ZD(5) | 116-80 |
160ZD(6) | Omitted |
160ZE | Omitted |
160ZFA | 116-85 |
160ZFB | 116-95 |
160ZF | 116-45 |
160ZG | Omitted |
160ZH(1) | 108-17, 108-30, 110-25 |
160ZH(2) | 108-17, 108-30, 110-25 |
160ZH(3) | 110-55 |
160ZH(3A) | 112-97 |
160ZH(4) | 110-25(2) |
160ZH(5) | 110-35 |
160ZH(6) | 110-25(7), 110-30 |
160ZH(6A) | 110-25(4) |
160ZH(6B) | 110-25(7), 110-30 |
160ZH(7) | 110-35 |
160ZH(7A) | 104-35(3), 104-105(3) |
160ZH(7B) | 110-35 |
160ZH(8) | 110-25(7), 110-30 |
160ZH(9) | 112-20 |
160ZH(10) | 112-20 |
160ZH(11) | 104-30(4), 104-35(4), 104-45(4), 104-105(4), 104-155, 110-25(8), 110-30, 110-55(6), 110-60 |
160ZH(12) | 112-25 |
160ZH(13) | 112-25 |
160ZH(14) | 112-25 |
160ZI | 112-30 |
160ZJ(1) | 960-280(1) |
160ZJ(2) | 960-280(1) |
160ZJ(3) | 960-280(3) |
160ZJ(3A)(a)(i), (ii), (iv), (v) | 960-275(3) |
160ZJ(3A)(a)(iii), (b) | 960-275(2) |
160ZJ(4) | 114-1, 960-275(2), (4) |
160ZJ(5) | 960-270(2), 960-275(2), (5) |
160ZJ(5A) | 960-270(2), 960-275(3), (5) |
160ZJ(6) | 960-275(5) |
160ZK(1) | 110-55 |
160ZK(1)(a) | 110-55(4), (5) |
160ZK(1)(b) | 110-55(3)(a) |
160ZK(1A) | 110-55(4) |
160ZK(1B) | 110-55(7) |
160ZK(2) | 110-55(3)(b) |
160ZK(3) | 110-60 |
160ZK(3A) | 110-60 |
160ZK(3B) | 110-60 |
160ZK(4) | 110-60 |
160ZK(5) | 110-55(7), 110-60 |
160ZK(6) | 110-55(8), 110-60 |
160ZK(7) | Omitted |
160ZL(1), (2), (3) | 104-135 |
160ZL(4) | 110-25(1) |
160ZM | 104-70, 110-25(1) |
160ZN(1)(a) | 108-7 |
160ZN(1)(b), (c) | 128-50 |
160ZNB(1) | 165-102 |
160ZNB(2) | 165-35# |
160ZNC | 165-37# |
160ZND | 165-40# |
160ZNE | 165-105 |
160ZNF | 165-108 |
160ZNG | 165-111, 165-114 |
160ZNH | 165-150# |
160ZNI | 165-155# |
160ZNJ | 165-160# |
160ZNK | 165-165# |
New law | Old law |
---|---|
160ZNL | 165-175# |
160ZNM | 165-180# |
160ZNN | 165-185# |
160ZNO | 165-190# |
160ZNP | 165-195# |
160ZNQ | 165-200# |
160ZNR | 165-205# |
160ZNS(1)-(3) | 165-150(1)-(3)# |
160ZNSA | 166-1# |
160ZNSB(2)-(6) | 166-20(2)-(6)# |
160ZNSC(2), (3) | 166-25(2), (3)# |
160ZNSD(2), (3) | 166-30(2), (3)# |
160ZNSE(2) | 166-35(2)# |
160ZNSF | 166-140# |
160ZNSG | 166-145# |
160ZNSH | 166-150# |
160ZNSI | 166-155# |
160ZNSJ | 166-160# |
160ZNSK | 166-165# |
160ZNSL | 166-215# |
160ZNSM | 166-220# |
160ZNSN | 166-225# |
160ZNSO | 166-230# |
160ZNSP | 166-235# |
160ZNSQ | 166-240# |
160ZNSR | 166-250# |
160ZNSS | 166-255# |
160ZNST | 166-260# |
160ZNSU | 166-265# |
160ZNSV | 166-270# |
160ZNT(1) | 175-60(1) |
160ZNT(2) | 175-60(2) |
160ZNT(3) | 175-55 |
160ZNT(4) | 175-60(3) |
160ZNU(1) | 175-65(1) |
160ZNU(2) | 175-65(2) |
160ZNU(3) | 175-55 |
160ZNU(4) | 175-65(3) |
160ZNV(1) | 175-70(1) |
160ZNV(2) | 175-70(2) |
160ZNV(3) | 175-70(4) |
160ZNV(4) | 175-55 |
160ZNV(5) | 175-70(3) |
160ZNX | 175-75 |
160ZNY | 175-95 |
160ZO(1) | 102-5(1) |
160ZO(2) | 102-5(1), 102-10, |
160ZP(1) | 170-130, 975-500# |
160ZP(2) | 975-505(1)-(3)# |
160ZP(3) | 975-505(4)# |
160ZP(4) | 975-150(4)# |
160ZP(5) | Omitted |
160ZP(6) | 975-100(1)# |
160ZP(6A) | 975-100(2)# |
160ZP(6B) | 975-100(3)# |
160ZP(7) | 170-110(1) |
160ZP(7)(a) | 170-135(1)(a) |
160ZP(7)(b) | 170-140(1) |
160ZP(7)(baa) | 170-135(3) |
160ZP(7)(ba) | 170-135(1)(b) |
160ZP(7)(c) | 170-110(2) |
160ZP(7)(d), (e) | 170-130 |
160ZP(7AAA) | 170-110(1) |
160ZP(7AAA)(a) | 170-115(2) |
160ZP(7AAA)(b) | 170-115(1) |
160ZP(7AAA)(b)(i) | 170-120(2), 170-140(3) |
160ZP(7AAA)(b)(ii) | 170-120(1), 170-140(2) |
160ZP(7AAB) | 170-140(3)(a) |
160ZP(7AAC) | 170-140(3)(b) |
160ZP(7AA) | 170-150 |
160ZP(7A)(a) | 170-145(3) |
160ZP(7A)(b) | 170-145(2) |
160ZP(7B) | 170-145(4) |
160ZP(8) | 170-115(1) |
160ZP(8)(a) | 170-145(1) |
160ZP(8)(b) | 170-145(5), (6), 170-160 |
160ZP(8A) | 170-145(1) |
160ZP(8B) | 170-165(1) |
160ZP(8C) | 170-165(2) |
160ZP(8D) | 170-155 |
160ZP(8E) | 170-170 |
160ZP(9) | 170-135(2) |
160ZP(9B) | 195-30 |
160ZP(9C) | 195-35 |
160ZP(10) | 170-115(2), 170-145(1) |
160ZP(11) | 170-125(1) |
160ZP(12) | 170-125(2) |
160ZP(13)(a), (b) | 170-175(1), (2) |
160ZP(13)(c)(i) | 170-175(1) |
160ZP(13)(c)(ii) | 170-175(2) |
160ZP(14) | 170-180(1)-(3) |
160ZP(15) | 170-180(4) |
New law | Old law |
---|---|
160ZQ(1) | 102-20, 102-22, Division 104, 108-10 |
160ZQ(2) | 110-25(1) |
160ZQ(3) | 114-10(6) |
160ZQ(4) | 104-225 |
160ZQ(5) | 108-10 |
160ZQ(6) | 108-10 |
160ZQ(6A) | 102-30 |
160ZQ(7) | 108-10 |
160ZQ(8) | 108-10 |
160ZR | Omitted |
160ZS(1) | 104-110(1), 116-20(2) |
160ZS(2) | 104-110(3) |
160ZSA(1)(a), (b) | 104-115(1) |
160ZSA(1)(c), (d) | 104-110(4), 104-115(1) |
160ZSA(1)(e) | 104-120(3) |
160ZSA(1)(f) | Omitted |
160ZSA(1)(g) | 104-115(1), (2), 116-20(3) |
160ZSA(1)(h) | 116-20(2) |
160ZSA(1)(j) | Omitted |
160ZSA(1)(k) | 132-10(2) |
160ZSA(1)(m) | 132-10(3) |
160ZSA(1)(n) | 116-20(3)(b), (4), 132-10(2) |
160ZSA(2) | Omitted |
160ZSA(3) | 104-115(1) |
160ZSA(4) | Omitted |
160ZT(1) | 104-120(1) |
160ZT(1A), (1B) | 104-130, 110-25(1) |
160ZT(2)(a) | 132-1 |
160ZT(2)(b) | 104-125 |
160ZU | 104-10(5)(b), 104-25(4), (5)(b), 104-110(2)(b), 104-115(1), (2), (5), 104-125(1), 104-130(5) |
160ZV(1) | 116-75(3) |
160ZV(2) | 132-5 |
160ZW | 132-15 |
160ZWA | Subdivision 124-J, 124-10 |
160ZWB | 124-655, 995-1 |
160ZWC | 124-655, 124-10 |
160ZWD | 124-660 |
160ZX(1) | 104-75(1), (2) |
160ZX(2)(a) | 104-75(3), (5) |
160ZX(2)(b) | 104-85(1), (3), (5) |
160ZX(3) | 104-75(3), 104-85(1), (2), (3) |
160ZX(4)(a) | 104-75(5) |
160ZX(4)(b) | 104-85(5) |
160ZX(5) | 104-75(6), 104-85(6) |
160ZY | 112-20(3) |
160ZYA | 104-80 |
160ZYB(1) | 104-90(1) |
160ZYB(2) | 104-95 |
160ZYB(3) | 104-95, 110-25, 114-10(3) |
160ZYB(4) | 104-100 |
160ZYB(5) | 104-90(1) |
160ZYC | 130-20(1), (4) |
160ZYD(a)(i) | Transitional |
160ZYD(a)(ii), (iii) | 130-20(3) |
160ZYD(b) | 130-20(3) |
160ZYE | 130-20(2), (3) |
160ZYEA | 130-20(3) |
160ZYEB | 118-350 |
160ZYF | 130-20(1) |
160ZYG(a)(i) | Transitional |
160ZYG(a)(ii), (iii) | 130-20(3) |
160ZYG(b) | 130-20(3) |
160ZYH(1A) | Omitted |
160ZYH(1) | 130-20(3) |
160ZYH(2) | 130-20(2) |
160ZYH(3) | 130-20(3) |
160ZYH(4) | Subdivision 960-M |
160ZYHA | 130-20(3) |
160ZYHB(6) | Transitional |
160ZYHB | 130-20(1) |
160ZYHC | 130-20(2) |
160ZYJB | 130-80, 130-83 |
160ZYJC(1) | 130-85(1) |
New law | Old law |
---|---|
160ZYJC(2)(a) | Omitted |
160ZYJC(2)(b) | 130-85(2) |
160ZYJD(1) | 130-90 |
160ZYJD(2) | Omitted |
160ZYJE | Omitted |
160ZYK | 130-40(1), (2), (3), (5) |
160ZYL | 130-40(7) |
160ZYM | 130-45(1) |
160ZYN | 112-20(3) |
160ZYO(1) | 130-45(2) |
160ZYO(2), (3) | 130-40(4), (6) |
160ZYO(4) | 130-40(6) |
160ZYO(4)(b) | Transitional |
160ZYP | Omitted |
160ZYQ | 130-40(3) |
160ZYQA | 130-40(1), (2), (3), (6) |
160ZYQB | 130-40(7) |
160ZYQC | 130-45(1) |
160ZYQD | 112-20(3) |
160ZYQE(1) | 130-45(2) |
160ZYQE(2), (3) | 130-40(4), (6) |
160ZYQE(4) | 130-40(6) |
160ZYQF | 130-40(3) |
160ZYR | 130-40(1), (2), (3), (5) |
160ZYS | 130-40(7) |
160ZYT | 130-45(1) |
160ZYU | 112-20(3) |
160ZYV(1),(2), (3) | 130-40(4), (6), 130-45(2) |
160ZYV(4) | 130-40(6) |
160ZYU(4)(b) | Transitional |
160ZYW | Omitted |
160ZYX | 130-40(3) |
160ZYXA | 130-40(1),(2),(3), (6) |
160ZYXB | 130-40(7) |
160ZYXC | 130-45(1) |
160ZYXD | 112-20(3) |
160ZYXE(1),(2), (3) | 130-40(4), (6), 130-45(2) |
160ZYXE(4) | 130-40(6) |
160ZYXF | 130-40(3) |
160ZYY | Omitted |
160ZYYA | Omitted |
160ZYZ | 130-60(2) |
160ZZ(a) | Transitional |
160ZZA(a) | Transitional |
160ZZ | 130-60 |
160ZZA | 130-60(1) |
160ZZB | Omitted |
160ZZBA | Omitted |
160ZZBAA | Omitted |
160ZZBB | 130-60(2) |
160ZZBC | 130-60 |
160ZZBD | 130-60(1) |
160ZZBE(1) | Omitted |
160ZZBE(3) | 130-60(1) |
160ZZBF(1) | Omitted |
160ZZBF(3) | 130-60(1) |
160ZZC(1) | 134-1(3) |
160ZZC(2) | 104-40(7) |
160ZZC(3) | 104-40(1),(2), (3) |
160ZZC(3A), (3B) | 104-30 |
160ZZC(4) | Omitted |
160ZZC(5) | 104-40(4) |
160ZZC(6) | 104-30(2), 104-40(3) |
160ZZC(7) | 104-40(5), 134-1 116-65 |
160ZZC(8) | 104-40(5), 134-1 |
160ZZC(9) | Transitional |
160ZZC(9A) | Omitted |
160ZZC(10) | Omitted |
160ZZC(11) | 116-70 |
160ZZC(12) | 104-150 |
160ZZD | 104-205, 110-25(1) |
160ZZE | 108-55, 108-60, 108-70(1), 108-75 |
160ZZF(1) | 124-710 |
160ZZF(2) | 124-705 |
160ZZF(3) | 124-10, 124-705 |
160ZZF(4) | Omitted |
160ZZF(5) | 124-720 |
160ZZF(6) | 124-10 |
160ZZF(7) | 124-10 |
160ZZF(8) | 124-725 |
New law | Old law |
---|---|
160ZZF(9) | 124-730 |
160ZZF(10) | 114-10(5) |
160ZZF(11) | 124-715 |
160ZZG | 104-45 |
160ZZH | 118-300 |
160ZZI | 118-300 |
160ZZJ | 118-305 |
160ZZJA | 118-310 |
160ZZK(1) | 124-70, 124-75(1), (2), (3), (5) |
160ZZK(3) | 108-70(6) |
160ZZK(4) | 108-70(6), 124-85(4) |
160ZZK(5) | 124-85(3) |
160ZZK(5A) | 124-85(3) |
160ZZK(6) | 124-85(1), (2) |
160ZZK(7) | 124-75(4) |
160ZZK(7A) | 124-70(1)(d) |
160ZZK(7B) | 124-70(1)(c) |
160ZZK(7C) | 124-70(1) |
160ZZK(7D) | Omitted |
160ZZK(8) | Omitted |
160ZZL(1) | 124-70, 124-80, 124-90 (1), (3), (4) |
160ZZL(2) | Omitted |
160ZZL(3) | 124-90(4) |
160ZZL(4) | 124-90(2) |
160ZZL(6) | 114-10(5) |
160ZZL(7) | 124-70(1)(d) |
160ZZL(8) | 124-70(1)(c) |
160ZZL(9) | 124-70(1) |
160ZZL(10) | 995-1 |
160ZZM | 126-5 |
160ZZMA | 126-15 |
160ZZMA(3A), (3B) | 126-20 |
160ZZN(1) | 122-25(2) |
160ZZN(2) | 122-40(1) |
160ZZN(2)(a) | 122-25(6), 122-15 |
160ZZN(2)(b) | 122-20(1)(a), (2) |
160ZZN(2)(ba) | 122-20(3)(a) |
160ZZN(2)(c) | 122-25(1) |
160ZZN(2)(caa) | 122-25(2) |
160ZZN(2)(cab) | 122-25(4) |
160ZZN(2)(d) | Omitted |
160ZZN(2)(e) | 122-70(3) |
160ZZN(2)(f) | 114-10, 122-70(2) |
160ZZN(3) | 114-10 |
160ZZN(4) | 122-40(1) |
160ZZN(4)(a) | 122-25(7) |
160ZZN(4)(b) | 122-20(1)(a), (2) |
160ZZN(4)(ba) | 122-20(3)(a) |
160ZZN(4)(c) | 122-25(1) |
160ZZN(4)(ca) | 122-25(2) |
160ZZN(4)(cb) | 122-25(4) |
160ZZN(4)(d) | Omitted |
160ZZN(4)(e) | 122-70(3) |
160ZZN(4)(f) | 122-70(2) |
160ZZN(5) | 114-10 |
160ZZN(5A) | 122-20(1)(b), 122-35(1) |
160ZZN(7)(a) | 122-40(3) |
160ZZN(7)(b) | 122-40(2) |
160ZZN(8) | 114-10 |
160ZZN(9) | 122-25(5) |
160ZZNA(1) | 122-135(3) |
160ZZNA(2)(a) | 122-125 |
160ZZNA(2)(b) | 122-130(1), (2) |
160ZZNA(2)(c) | 122-130(3)(a) |
160ZZNA(2)(d)(i) | 122-135(1), (2) |
160ZZNA(2)(d)(ii) | Omitted |
160ZZNA(2)(da) | 122-135(3) |
160ZZNA(2)(db) | 122-135(4) |
160ZZNA(2)(e) | 122-135(6) |
160ZZNA(2)(f) | 122-135(7) |
160ZZNA(2)(g) | 122-135(2) |
160ZZNA(2)(h) | 122-125 |
160ZZNA(3) | 122-150 |
160ZZNA(4) | Omitted |
160ZZNA(5) | 122-200(3) |
160ZZNA(6) | Omitted |
160ZZNA(7) | 122-200(4) |
160ZZNA(8) | 122-200(2), (5), (6) |
160ZZNA(9) | 114-10 |
160ZZNA(10)(a) | 122-155(2) |
160ZZNA(10)(b) | 122-160(1), (4) |
160ZZNA(10)(c) | Omitted |
160ZZNA(10)(d)(i) | 122-155(1)(a), 122-160(2), (4) |
New law | Old law |
---|---|
160ZZNA(10)(d)(ii) | 122-155(1)(b), 122-160(3), (4) |
160ZZNA(10A) | 122-160(2), (3) |
160ZZNA(11) | 114-10 |
160ZZNA(12) | 122-140(1) |
160ZZNA(13) | Omitted |
160ZZNA(14) | Omitted |
160ZZO(1) | 126-60(1) |
160ZZO(1)(a) | 126-45, 126-50(5) |
160ZZO(1)(b) | 126-50(1) |
160ZZO(1)(ba) | 126-50(2) |
160ZZO(1)(bb) | 126-50(3) |
160ZZO(1)(c) | 126-50(4) |
160ZZO(1)(d) | 126-55 |
160ZZO(1)(e) | 126-60(3) |
160ZZO(1)(f) | 126-60(2), (5) |
160ZZO(1AA) | 126-65(2) |
160ZZO(1AB) | 126-65(1), (3) |
160ZZO(1AC) | 126-70(1), (2) |
160ZZO(1AD) | 126-70(1), (3) |
160ZZO(2) | 114-10(4) |
160ZZO(2D) | 126-75 |
160ZZO(3) | 103-25 |
160ZZO(4) | 126-80 |
160ZZO(5) | 126-80, 995-1 |
160ZZO(9) | 126-60(4) |
160ZZOA(1)(a) | 104-175(1) |
160ZZOA(1)(b) | 104-175(1) |
160ZZOA(1)(c) | 104-175(2), (3) |
160ZZOA(1)(ca) | 104-175(6) |
160ZZOA(1)(d) | 104-175(4), (5), (8), (9) |
160ZZOA(1)(e) | 104-175(5), (8), (9) |
160ZZOA(2)(a) | 104-180(1) |
160ZZOA(2)(b) | 104-180(3) |
160ZZOA(2)(c) | 975-505# |
160ZZOA(2)(d) | 104-175(2), (3) |
160ZZOA(2)(e) | 104-180(2) |
160ZZOA(2)(f) | 104-180(2), (3), (4), (5), (6) |
160ZZOB(1) | 126-85(1) |
160ZZOB(2)(a) | 126-85(2)(a), (b) |
160ZZOB(2)(b) | 126-85(2)(a), (c) |
160ZZOB(2)(c) | 126-85(2)(e) |
160ZZOB(2)(d) | 126-85(2)(d) |
160ZZOB(2)(e) | 126-85(2)(f) |
160ZZOB(2)(f) | 126-85(3) |
160ZZOB(3) | 126-85(3) |
160ZZOB(4) | 126-85(3) |
160ZZOC | 126-85(3) |
160ZZP(1)(j) | 124-10(3), 124-15(3) |
160ZZP(2) | 114-10 |
160ZZPAA(1)(a) | 124-245(b) |
160ZZPAA(1)(b) | 124-245(a) |
160ZZPAA(1)(c) | 124-245(e) |
160ZZPAA(1)(d) | 124-245(c) |
160ZZPAA(1)(e) | 124-245(d) |
160ZZPAA(1)(f) | 124-245(c) |
160ZZPAA(1)(g) | 124-245 |
160ZZPAA(2) | 124-10(2), 124-15(2) |
160ZZPAA(2)(a) | 124-10(4), 124-15(4) |
160ZZPAA(2)(b) | 124-10(3), 124-15(3) |
160ZZPAA(3) | 114-10 |
160ZZPAA(4) | Omitted |
160ZZPAB(1)(a) | 124-295(1) |
160ZZPAB(1)(b) | 124-295(2) |
160ZZPAB(1)(c) | 124-295(3) |
160ZZPAB(1)(d) | 124-295(7) |
160ZZPAB(1)(e) | 124-295(4) |
160ZZPAB(1)(f) | 124-295(6) |
160ZZPAB(1)(g) | 124-295(5) |
160ZZPAB(1)(h) | 124-295 |
160ZZPAB(2) | 124-10(2), 124-15(2) |
160ZZPAB(2)(a) | 124-10(4), 124-15(4) |
160ZZPAB(2)(b) | 124-10(3), 124-15(3) |
160ZZPAB(3) | 114-10 |
160ZZPAB(4) | Omitted |
160ZZPAC(1)(a) | 124-300(1) |
160ZZPAC(1)(b) | 124-300(2) |
160ZZPAC(1)(c) | 124-300(3) |
160ZZPAC(1)(d) | 124-300(7) |
160ZZPAC(1)(e) | 124-300(4) |
New law | Old law |
---|---|
160ZZPAC(1)(f) | 124-300(6) |
160ZZPAC(1)(g) | 124-300(5) |
160ZZPAC(1)(h) | 124-300 |
160ZZPAC(2) | 124-10(2), 124-15(2) |
160ZZPAC(2)(a) | 124-10(4), 124-15(4) |
160ZZPAC(2)(b) | 124-10(3), 124-15(3) |
160ZZPAC(3) | 114-10 |
160ZZPAC(4) | Omitted |
160ZZPA(1)(a) | 124-360(a), (b), (c) 124-445(a), (b), (c) |
160ZZPA(1)(b) | 124-360(c), 124-380(1), 124-445(c), 124-465(1) |
160ZZPA(1)(c) | 124-365(2)(a), 124-450(2)(a) |
160ZZPA(1)(d) | Omitted |
160ZZPA(1)(e)(i) | 124-380(3)(a), 124-465(3)(a) |
160ZZPA(1)(e)(ii) | 124-365(1), 124-450(1) |
160ZZPA(1)(f) | 124-380(2), 124-465(2) |
160ZZPA(1)(g) | 124-380(4), 124-465(4) |
160ZZPA(1)(h) | 124-380(4), 124-465(4) |
160ZZPA(1)(j) | Omitted |
160ZZPA(1)(k) | 124-365(2)(b), 124-450(2)(b) |
160ZZPA(1)(m) | 124-365(3), 124-450(3) |
160ZZPA(1)(n) | 124-380(5), 124-465(5) |
160ZZPA(1)(p) | Omitted |
160ZZPA(2) | 124-10(2), 124-15(2) |
160ZZPA(2)(a) | 124-365(4), 124-450(4) |
160ZZPA(2)(b) | 124-360, 124-445 |
160ZZPA(2)(c) | 124-10(4), 124-15(4) |
160ZZPA(2)(d) | 124-15(5) |
160ZZPA(2)(e),(f) | Omitted |
160ZZPA(2)(g) | 124-10(3), 124-15(3), (6) |
160ZZPA(3) | 114-10 |
160ZZPA(4) | Omitted |
160ZZPA(5) | 124-385(1), (2), 124-470(1), (2) |
160ZZPA(6) | Omitted |
160ZZPA(7) | 124-385(3), (4), 124-470(3), (4) |
160ZZPA(8) | 114-10 |
160ZZPA(9) | 995-1 redeemable shares |
160ZZPA(10) | 124-380(3)(b), 124-465(3)(b) |
160ZZPA(11) | 124-385(5), (6), 124-470(5), (6) |
160ZZPB(1)(a) | 124-370(1), 124-455(1) |
160ZZPB(1)(a)(i) | Omitted |
160ZZPB(1)(a)(ii) | 124-370(1)(a), 124-455(1)(a) |
160ZZPB(1)(a)(iii) | 124-370(1)(b), 124-455(1)(b) |
160ZZPB(1)(a)(iv) | 124-370(1)(c), 124-455(1)(c) |
160ZZPB(1)(a)(v) | 124-370(1)(d), 124-455(1)(d) |
160ZZPB(1)(a)(vi), (vii) | 124-370(2), 124-455(2) |
160ZZPB(1)(b) | 124-370(1)(e), 124-380(1), 124-455(1)(e), 124-465(1) |
160ZZPB(1)(c) | 124-375(2)(a), 124-460(2)(a) |
160ZZPB(1)(d) | Omitted |
160ZZPB(1)(e)(i) | 124-380(3)(a), 124-465(3)(a) |
160ZZPB(1)(e)(ii) | 124-375(1), 124-460(1) |
160ZZPB(1)(f) | 124-380(2), 124-465(2) |
160ZZPB(1)(g) | 124-380(4), 124-465(4) |
160ZZPB(1)(h) | 124-380(4), 124-465(4) |
160ZZPB(1)(j) | Omitted |
160ZZPB(1)(k) | 124-375(2)(b), 124-460(2)(b) |
New law | Old law |
---|---|
160ZZPB(1)(m) | 124-375(3), 124-460(3) |
160ZZPB(1)(n) | 124-380(5), 124-465(5) |
160ZZPB(1)(p) | Omitted |
160ZZPB(2) | 124-10(2), 124-15(2) |
160ZZPB(2)(a) | 124-375(4), 124-460(4) |
160ZZPB(2)(b) | 124-370(1), 124-455(1) |
160ZZPB(2)(c) | 124-10(4), 124-15(4) |
160ZZPB(2)(d) | 124-15(5) |
160ZZPB(2)(e),(f) | Omitted |
160ZZPB(2)(g) | 124-10(3), 124-15(3), (6) |
160ZZPB(3) | 114-10 |
160ZZPB(4) | Omitted |
160ZZPB(5) | 124-385(1), (2), 124-470(1), (2) |
160ZZPB(6) | Omitted |
160ZZPB(7) | 124-385(3), (4), 124-470(3), (4) |
160ZZPB(8) | 114-10 |
160ZZPB(9) | 995-1 redeemable shares |
160ZZPB(10) | 124-380(3)(b), 124-465(3)(b) |
160ZZPB(11) | 124-385(5), (6), 124-470(5), (6) |
160ZZPC(a) | Omitted |
160ZZPC(b) | Omitted |
160ZZPC(c) | 124-380(4) |
160ZZPD(a) | Omitted |
160ZZPD(b) | Omitted |
160ZZPD(c) | 124-380(4) |
160ZZPE | 124-10, 124-140 |
160ZZPF | Omitted |
160ZZPG | 124-10, 124-190, 118-42 |
160ZZPH(1)(a) | 124-520(1)(a), (b) |
160ZZPH(1)(b) | 124-520(1)(a) |
160ZZPH(1)(c) | 124-520(1)(c) |
160ZZPH(1)(d) | 124-520(1)(c) |
160ZZPH(1)(e) | 124-520(1)(c) |
160ZZPH(2)(a) | 124-520(1)(e) |
160ZZPH(2)(b) | 124-520(1) |
160ZZPH(2)(c) | 124-520(1)(d) |
160ZZPH(3) | 114-10, 124-10, 124-15 |
160ZZPH(4) | Omitted |
160ZZPH(5) | Omitted |
160ZZPH(6) | 124-520(2) |
160ZZPI | Omitted |
160ZZPIA | Omitted |
160ZZPJ | Subdivision 126-C |
160ZZQ(1) | 118-115, 118-125 |
160ZZQ(1AA) | 118-130 |
160ZZQ(1AB) | 118-130 |
160ZZQ(1A) | 118-180 |
160ZZQ(2) | 118-130 |
160ZZQ(3) | 118-120 |
160ZZQ(4) | 118-165 |
160ZZQ(5) | 118-150, 118-155 |
160ZZQ(5AA) | 118-150, 118-155 |
160ZZQ(5A) | Omitted |
160ZZQ(5B) | Omitted |
160ZZQ(6) | Omitted |
160ZZQ(6A) | Omitted |
160ZZQ(7) | Omitted |
160ZZQ(8) | 118-140 |
160ZZQ(9) | 118-170, 118-175 |
160ZZQ(10) | 118-170 |
160ZZQ(11) | 118-145 |
160ZZQ(11A) | Omitted |
160ZZQ(12) | 118-110 |
160ZZQ(13) | 118-195 |
160ZZQ(13A) | 118-195 |
160ZZQ(14) | 118-195 |
160ZZQ(15) | 118-195 |
160ZZQ(16) | 118-185 |
160ZZQ(17) | 118-200 |
160ZZQ(17A) | 118-200 |
160ZZQ(18) | 118-200 |
160ZZQ(19) | 118-200 |
160ZZQ(20) | 118-200 |
160ZZQ(20A) | 118-200 |
160ZZQ(20AA) | 118-200 |
New law | Old law |
---|---|
160ZZQ(20B) | 118-205 |
160ZZQ(20C) | 118-210 |
160ZZQ(20D) | 118-192 |
160ZZQ(21) | 118-190 |
160ZZQ(22) | 118-190(4) |
160ZZQ(23) | 118-190(4) |
160ZZR | 118-250, 118-255 |
160ZZRAA | 118-260, Subdivision 960-M |
160ZZRI | 140-1 |
160ZZRJ | 140-1, 140-5, 140-45 |
160ZZRK | Omitted |
160ZZRL | 140-10, 104-140 |
160ZZRM(1) | 140-15(1) |
160ZZRM(1)(a) | 140-15(2) |
160ZZRM(1)(b) | 140-15(3) |
160ZZRM(1)(c) | 140-15(4), (5), (6) |
160ZZRM(1)(d) | 140-15(3), (6) |
160ZZRM(2) | 140-15(7) |
160ZZRM(2A) | 140-15(8) |
160ZZRM(3) | 995-1 scheme |
160ZZRM(4) | 140-30 |
160ZZRM(5) | Omitted |
160ZZRM(6) | Omitted |
160ZZRN(1) | 140-20 |
160ZZRN(2) | 995-1 associate |
160ZZRN(3),(4) | 140-22 |
160ZZRO(1) | 140-25 |
160ZZRO(2) | 140-65(2), (3), (4) |
160ZZRO(3) | 140-55(4) |
160ZZRP(1) | 140-90(1) |
160ZZRP(2) | 140-90(2), (3), (4) |
160ZZRP(3) | 140-95(1)(a) |
160ZZRQ(1) | 140-55(1) |
160ZZRQ(2) | 140-55(2), (3), (5) |
160ZZRQ(3) | 140-60(1)(a) |
160ZZRQ(4) | 140-65(1) |
160ZZRQ(5) | 140-70(1) |
160ZZRQ(5)(a) | 140-70(2) |
160ZZRQ(5)(b) | 140-70(3) |
160ZZRQ(6) | 140-75(1) |
160ZZRQ(6)(a) | 140-75(2) |
160ZZRQ(6)(b) | 140-75(3) |
160ZZRQ(6)(c) | 140-75(4), (5), (6), (7) |
160ZZRR | |
'base time' | 149-60 |
'business day' | 149-55(3) |
'government body' | 149-15(3) |
'majority underlying interest' | 149-15(1) |
'publicly traded unit trust' | 149-50(2) |
'test time' | 149-55 |
'underlying interest' | 149-15(2) |
160ZZRR(2) | 149-50 |
160ZZRR(3) | 149-55(4), 149-60(6) |
160ZZRR(4) | 149-15(3) |
160ZZRRA | 975-505# |
160ZZRRB | 975-150# |
160ZZRS | 149-15(4) |
160ZZRT | 149-15(5) |
160ZZRU | 149-30(3), (4) 149-60(4), (5) |
160ZZS | 149-30, 149-35 |
160ZZSA | 149-55, 149-60 |
160ZZSB | 149-65, 149-75 |
160ZZSC | Omitted |
160ZZSD | 149-70, 149-75 |
160ZZSE | 960-220#, 149-55(5), (6) |
160ZZSF | 960-225#, 149-55(5), (7) |
160ZZSG | 960-230# |
160ZZSH | 960-240# |
160ZZSI | 960-245# |
160ZZSJ | 149-100, 149-105 |
160ZZSK | 149-110 |
160ZZSL | 149-115 |
160ZZSM | 149-120, 149-125, 149-130 |
160ZZSN | 166-240# |
160ZZSO | 149-135 |
160ZZSP | 166-245# |
160ZZSQ | 149-140 |
160ZZSR | 149-145 |
160ZZSS | 149-150, 149-155 |
Old law | New law |
---|---|
160ZZST | 149-165, 149-170 |
160ZZT(1) | 104-230(1), (2), (6) |
160ZZT(1A) | 104-230(3), (4) |
160ZZT(2) | Omitted |
160ZZT(3) | 104-230(8) |
160ZZT(4) | 104-230(7) |
160ZZU | 121-20, 121-25, 121-30 |
Income Tax Rates Act 1986 | |
Schedule 8: Clauses 2 and 3 of Division 1 of Part I, Clause 2 of Division 1 of Part II. | 392-55 (in part) |
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).