-
Taxation Laws Amendment (Research and Development) Act 2001 (170 of 2001)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 Streamlining amendments
- Part 1 Objects provisions
- Income Tax Assessment Act 1936
- 1 Before subsection 73B(1AA)
- Industry Research and Development Act 1986
- 2 Before section 39A
- Part 1A Report on access to tax offset
- Industry Research and Development Act 1986
- 2A After paragraph 46(2)(c)
- 2B Application
- Part 3 Research and development plans
- Income Tax Assessment Act 1936
- 5 After subsection 73B(2B)
- 6 Application
- Industry Research and Development Act 1986
- 7 After section 39K
- Schedule 2 Plant etc.
- Part 1 Retrospective change to qualifying plant expenditure
- Income Tax Assessment Act 1936
- 1 Subsection 73B(1) (at the end of the definition of plant expenditure )
- 2 Application
- Part 2 Retrospective exemption of pilot plant from CGT provisions
- Income Tax (Transitional Provisions) Act 1997
- 3 After section 118-10
- Part 3 Effective life basis for deduction
- Division 1 Amendments commencing at 12 pm on 29 January 2001
- Income Tax Assessment Act 1936
- 4 Subsection 73B(1) (at the end of paragraph (b) of the definition of aggregate research and development amount )
- 5 Subsection 73B(1) (at the end of paragraph (ba) of the definition of aggregate research and development amount )
- 6 Subsection 73B(1) (after paragraph (ba) of the definition of aggregate research and development amount )
- 7 Subsection 73B(1)
- 8 Subsection 73B(1) (definition of research and development expenditure )
- 9 After subsection 73B(15)
- 10 After subsection 73B(15AA)
- 11 After section 73B
- 12 Sub-subparagraph 73C(6)(b)(iv)(C)
- 13 Subparagraphs 73C(7)(c)(ii) and (iv)
- 14 Subsection 73C(9)
- 15 Subsection 73C(9)
- 16 Subsection 73C(10)
- 17 Subsection 73CA(2)
- 18 Subsection 73CB(5)
- 19 After section 73E
- 20 Subsection 82AM(2)
- 21 Subsection 170(10A)
- 22 Subsection 632(2)
- 23 Subsection 642(2)
- 24 Subsection 245-140(1) of Schedule 2C (table, column 2)
- 25 Subsection 57-85(3) of Schedule 2D (table item 13)
- 26 Subsection 57-110(2) of Schedule 2D (table item 7, column 3)
- 27 Subsection 57-110(2) of Schedule 2D (table item 7, column 4)
- Income Tax Assessment Act 1997
- 28 Section 10-5 (table item headed 'research & development')
- 29 Section 10-5 (table item headed 'research & development')
- 30 Section 10-5 (table item headed 'research & development')
- 31 Section 20-5 (table item 5)
- 32 Subsection 20-30(2) (table item 2.8)
- 33 At the end of section 42-25
- 34 Subsection 42-45(2)
- 35 Section 42-65 (table item 9)
- 36 Paragraph 42-85(2)(a)
- 37 At the end of paragraph 42-85(2)(a)
- 38 At the end of section 42-100
- 39 After section 42-220
- 40 At the end of section 42-365
- 41 At the end of section 42-455
- 42 Paragraph 43-70(2)(g)
- 43 Subsection 108-55(1) (table item 3)
- 44 Subsections 118-35(1), (2) and (3)
- Industry Research and Development Act 1986
- 45 Subparagraph 39EB(3)(c)(ii)
- 46 Subsection 39EC(1)
- 47 Subparagraph 39EC(2)(d)(iii)
- 48 Paragraphs 39EE(1)(c) and (2)(b) and 39EF(2)(b)
- 49 Subsection 39HH(2) (note)
- 50 Paragraph 39N(3)(b)
- 51 Application
- Division 2 Amendments commencing immediately after the New Business Tax System (Capital Allowances) Act 2001
- Income Tax Assessment Act 1936
- 52 Subsection 73B(1) (after paragraph (ba) of the definition of aggregate research and development amount )
- 53 Subsection 73B(1) (paragraph (b) of the definition of excluded plant expenditure )
- 54 After section 73B
- 55 Sub-subparagraph 73C(6)(b)(iv)(C)
- 56 Subparagraphs 73C(7)(c)(ii) and (iv)
- 57 Subsection 73C(9)
- 58 Subsection 73C(10)
- 59 Subsection 73CA(2)
- 60 Subsection 73CB(5)
- 61 After section 73E
- 62 Subsection 82AM(2)
- 63 Subsection 170(10A)
- 64 Subsection 632(2)
- 65 Subsection 642(2)
- 66 Subsection 57-85(3) of Schedule 2D (table item 13)
- 67 Subsection 57-110(2) of Schedule 2D (table item 7)
- 68 Subsection 57-110(2) of Schedule 2D (table item 7)
- Income Tax Assessment Act 1997
- 69 Section 10-5 (table item headed 'research & development')
- 70 Section 10-5 (table item headed 'research & development')
- 71 Section 10-5 (table item headed 'research & development')
- 72 Section 20-5 (table item 5)
- 73 Subsection 20-30(2) (table item 2.8)
- 74 Subsection 40-45(1)
- 75 At the end of section 40-65
- 76 At the end of section 40-95
- 77 Paragraph 40-215(2)(a)
- 78 At the end of paragraph 40-215(2)(a)
- 79 After section 40-290
- 80 At the end of section 40-425
- 81 Paragraph 43-70(2)(g)
- 81A After subsection 104-235(1)
- 81B Paragraph 104-235(4)(a)
- 81C Subsection 104-240(1)
- 81D Subsection 104-240(1) (definition of sum of reductions)
- 81E Subsection 104-240(1) (definition of total decline)
- 81D Subsection 104-240(2)
- 82 Subsection 108-55(1) (table item 3)
- 82A Subsection 118-24(1)
- 82B Paragraphs 118-24(1)(a), (b) and (c)
- 83 Subsections 118-35(1), (2) and (3)
- 84 At the end of section 328-175
- Industry Research and Development Act 1986
- 85 Subparagraph 39EB(3)(c)(ii)
- 86 Subsection 39EC(1)
- 87 Subparagraph 39EC(2)(d)(iii)
- 88 Paragraphs 39EE(1)(c) and (2)(b) and 39EF(2)(b)
- 89 Subsection 39HH(2) (note)
- 90 Subparagraph 39M(1)(a)(ii)
- 91 Paragraph 39N(3)(b)
- 92 Application
- Schedule 3 Refundable tax offset
- Income Tax Assessment Act 1936
- 1 Subsection 73B(1) (definition of advance R and D expenditure )
- 2 After subsection 73B(14)
- 3 Subparagraph 73C(7)(c)(ii)
- 4 At the end of paragraph 73F(2)(b)
- 5 After section 73G
- 6 After subsection 82AM(2)
- 7 Subsection 82KZL(1)
- 8 At the end of section 82KZL
- 9 After subsection 632(2)
- 10 After subsection 642(2)
- Income Tax Assessment Act 1997
- 11 Section 13-1 (after table item headed 'rebatable ETP annuity')
- 12 Paragraph 43-70(2)(g)
- 13 At the end of section 67-25
- Taxation (Interest on Overpayments and Early Payments) Act 1983
- 14 Subsection 3(1) (at the end of the definition of income tax crediting amount )
- 15 Subparagraph 8E(1)(d)(i)
- 16 At the end of subsection 8E(1)
- 17 Subparagraph 8G(1)(d)(i)
- 18 At the end of subsection 8G(1)
- 19 Application
- Schedule 4 Incremental tax incentive
- Income Tax Assessment Act 1936
- 1 At the end of paragraph 73C(2)(b)
- 2 Paragraph 73(3)(b)
- 3 Sub-subparagraph 73C(7)(c)(i)(A)
- 4 Subparagraph 73C(7)(c)(ii)
- 5 Before section 74
- 6 Paragraph 82KZM(1)(c)
- 7 Paragraph 82KZMA(1)(a)
- 8 Paragraph 82KZME(1)(a)
- 9 Paragraph 82KZMF(2)(a)
- 10 Subsection 170(10A)
- 11 Application
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).
