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Taxation Laws Amendment Act (No. 1) 2001 (72 of 2001)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- Schedule 2 Arrangements treated as a sale and loan and limited recourse debt
- Part 1 Insertion of Divisions 240 and 243
- Income Tax Assessment Act 1997
- 1 After Part 3-5
- Part 2 Consequential amendments: arrangements treated as a sale and loan
- Income Tax Assessment Act 1936
- 2 Subsection 51AD(1) (definition of hire-purchase agreement)
- 3 Subsection 82AHA(2)
- 4 Subsection 82AQ(1) (definition of hire-purchase agreement )
- 5 Paragraph 672(b)
- 6 Sections 674 and 675
- Income Tax Assessment Act 1997
- 7 Section 10-5 (table)
- 8 Section 12-5 (table)
- 9 Subsection 28-12(1)
- 10 At the end of subsection 28-12(1)
- 11 Subsection 28-45(1)
- 12 Subsection 28-45(1) (note)
- 13 At the end of subsection 28-45(1)
- 14 Subsection 28-45(2)
- 15 Subsection 28-45(3)
- 16 Subsection 28-45(3)
- 17 Subsection 28-90(6)
- 18 Subsection 28-90(6) (note)
- 19 At the end of subsection 28-90(6)
- 20 At the end of section 42-15
- 21 Subsection 42-30(3) (after paragraph (ab) of table item 1)
- 22 At the end of section 42-55
- 23 Section 42-65 (after table item 9E)
- 24 At the end of section 42-160
- 25 At the end of section 42-175
- 26 At the end of subsection 42-195(3)
- 27 Section 42-205 (after table item 5D)
- 28 Subsection 42-235(1) (note)
- 29 At the end of subsection 42-235(1)
- 30 Section 42-250 (note)
- 31 At the end of section 42-250
- 32 At the end of subsection 42-330(1)
- 33 At the end of section 42-365
- 34 At the end of section 43-110
- 35 At the end of subsection 104-15(1)
- 36 Section 195-35 (link note)
- 37 At the end of subsection 330-480(1)
- 38 Subsection 330-480(2) (note)
- 39 At the end of subsection 387-305(1)
- 40 Paragraph 900-15(2)(b)
- 41 At the end of subsection 900-15(2)
- 42 Subsection 900-30(7) (note)
- 43 At the end of subsection 900-30(7)
- 44 Paragraph 900-70(2)(b)
- 45 At the end of subsection 900-70(2)
- 46 Paragraph 900-80(2)(b)
- 47 At the end of subsection 900-80(2)
- 48 Subsection 995-1(1)
- 49 Subsection 995-1(1)
- 50 Subsection 995-1(1)
- 51 Subsection 995-1(1) (subparagraph (a)(i) of the definition of hire purchase agreement )
- 52 Subsection 995-1(1) (at the end of subparagraph (a)(i) of the definition of hire purchase agreement )
- 53 Subsection 995-1(1) (subparagraph (a)(iii) of the definition of hire purchase agreement )
- 54 Subsection 995-1(1)
- 55 Subsection 995-1(1)
- 56 Subsection 995-1(1)
- 57 Subsection 995-1(1)
- 58 Subsection 995-1(1)
- 59 Subsection 995-1(1)
- 60 Subsection 995-1(1)
- 61 Subsection 995-1(1)
- Part 3 Consequential amendments: limited recourse debt
- Income Tax Assessment Act 1936
- 62 At the end of subsection 160ZJA(2)
- 63 After subsection 160ZJA(2)
- 64 At the end of subsection 160ZJB(2)
- 65 After subsection 160ZJB(2)
- Income Tax Assessment Act 1997
- 66 Section 10-5 (table)
- 67 Section 12-5 (table)
- 68 Section 20-5 (before table item 3)
- 69 At the end of section 42-55
- 70 At the end of section 43-50
- 71 At the end of section 110-40
- 72 At the end of section 110-43
- 73 Paragraph 110-45(2)(a)
- 74 After paragraph 110-45(2)(a)
- 75 Paragraph 110-50(2)(a)
- 76 After paragraph 110-50(2)(a)
- 77 At the end of subsection 330-15(1)
- 78 Section 330-80 (after note 1A)
- 79 Section 330-370 (after note 1)
- 80 At the end of subsection 330-435(1)
- 81 At the end of subsection 387-55(1)
- 82 At the end of subsection 387-125(2)
- 83 At the end of subsection 387-165(5)
- 84 At the end of subsection 387-305(1)
- 85 At the end of subsection 387-355(2)
- 86 Subsection 387-405(2) (note)
- 87 At the end of subsection 387-405(2)
- 88 Section 387-460 (note)
- 89 At the end of section 387-460
- 90 At the end of subsection 400-15(3)
- 91 Subsection 995-1(1)
- 92 Subsection 995-1(1)
- 93 Subsection 995-1(1)
- Part 4 Property transferred by way of security
- Income Tax Assessment Act 1997
- 94 Section 40-5 (box relating to Common rule 3)
- 95 Section 41-5 (heading to table column dealing with Common rule 3)
- 96 Section 41-5 (table column dealing with Common rule 3)
- 97 Subdivision 41-C (heading)
- 98 At the end of Subdivision 41-C
- 99 Paragraph 42-35(c)
- 100 Subsection 387-505(3)
- Income Tax Assessment Act 1936
- 101 After subsection 51AD(3A)
- 102 After subsection 73B(1C)
- 103 After section 82AI
- 104 At the end of section 124K
- 105 At the end of Subdivision A of Division 10BA of Part III
- 106 At the end of section 159GE
- 107 At the end of section 673
- Part 5 Application of amendments
- 108 Amendments related to arrangements treated as sale and loan
- 109 Amendments related to limited recourse debt
- 110 Amendments related to property transferred as security
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