-
Taxation Laws Amendment Act (No. 4) 2002 (53 of 2002)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- 4 Amendment of assessments
- Schedule 1 Thin capitalisation
- Part 1 Amendments
- Income Tax Assessment Act 1997
- 1 Section 820-10 (after table item 5)
- 2 Section 820-10 (after table item 8)
- 3 After section 820-30
- 4 Section 820-37 (definition of average Australian assets )
- 5 Section 820-37 (definition of average total assets )
- 6 At the end of section 820-37
- 7 Subsection 820-85(3) (step 2 of the method statement)
- 8 Subsection 820-85(3) (step 5 of the method statement)
- 9 Section 820-95 (step 2 of the method statement)
- 10 Section 820-95 (step 3 of the method statement)
- 11 Subsection 820-100(2) (step 2 of the method statement)
- 12 Subsection 820-100(2) (step 3 of the method statement)
- 13 Subsection 820-100(3) (step 2 of the method statement)
- 14 Subsection 820-100(3) (step 9 of the method statement)
- 15 Section 820-115 (definition of average debt )
- 16 Subsection 820-120(2) (step 2 of the method statement)
- 17 Subsection 820-120(2) (step 5 of the method statement)
- 18 Subsection 820-120(4) (definition of average debt in table item 4)
- 19 Subsection 820-185(3) (step 4 of the method statement)
- 20 Section 820-220 (definition of average debt )
- 21 Subsection 820-225(2) (step 4 of the method statement)
- 22 Subsection 820-225(3) (definition of average debt in table item 4)
- 23 Subsection 820-815(2)
- 24 Subsection 820-820(3)
- 25 After subsection 820-820(3)
- 26 Subsection 820-825(2)
- 27 After subsection 820-825(2)
- 28 After section 820-875
- 29 Section 820-910
- 30 Section 820-915
- 31 Subsection 820-920(1)
- 32 Subsection 820-920(2)
- 33 Subsection 820-920(2) (step 1 of the method statement)
- 34 Subsection 820-920(3) (method statement)
- 35 Subsection 820-920(4) (steps 3 and 4 of the method statement)
- 36 At the end of section 820-920
- 37 After section 820-942
- 38 At the end of section 820-980 (before the note)
- 39 Section 995-1 (definition of controlled foreign entity debt )
- 40 Section 995-1 (definition of controlled foreign entity equity )
- 41 Section 995-1
- 42 Section 995-1 (subparagraph (c)(i) of the definition of financial entity )
- Income Tax Assessment Act 1936
- 43 Subsection 160AF(8) (paragraph (c) of the definition of net foreign income )
- 44 Paragraph 262A(3)(d)
- Income Tax (Transitional Provisions) Act 1997
- 45 At the end of subsection 820-40(1)
- Part 2 Application of amendments
- 46 Application - amendments of the Income Tax Assessment Act 1997 and the Income Tax (Transitional Provisions) Act 1997
- 47 Application - amendment of section 160AF of the Income Tax Assessment Act 1936
- 48 Application - amendment of section 262A of the Income Tax Assessment Act 1936
- Schedule 2 Trust to company roll-over
- Part 1 Roll-over
- Income Tax Assessment Act 1997
- 1 At the end of Division 124
- Part 2 Consequential amendments
- Income Tax Assessment Act 1997
- 2 At the end of section 102-20
- 3 Section 104-5 (after table item J3)
- 4 At the end of Subdivision 104-J
- 5 Section 109-55 (table item 8)
- 6 Section 112-45 (after table item G3)
- 7 Section 112-115 (after table item 14A)
- 8 Section 112-140
- 9 Section 112-150 (after table item 4)
- 10 Subsection 124-5(1)
- 11 At the end of section 124-10
- 12 At the end of section 124-15
- 13 Subsection 134-1(4)
- 14 Section 136-10 (after table item J3)
- 15 Subsection 995-1(1)
- Part 3 Transitional
- 16 Transitional
- Part 4 Application of amendments
- 17 Application of amendments
- Schedule 4 Effective life of depreciating assets
- Part 1 Amendments
- Income Tax Assessment Act 1997
- 1 At the end of subsection 40-95(1)
- 2 After subsection 40-95(4)
- 3 After subsection 40-95(5)
- 4 Paragraph 40-95(6)(a)
- 5 After section 40-100
- 6 Subparagraph 40-110(2)(a)(ii)
- 7 Subparagraph 40-110(2)(a)(iii)
- 8 Paragraph 40-110(3)(a)
- 9 At the end of subsection 40-140(1)
- 10 After subsection 58-75(5)
- 11 At the end of subsection 58-80(6)
- 12 At the end of section 58-90
- 13 Subsection 995-1(1)
- 14 Subsection 995-1(1) (definition of effective life )
- Part 2 Application of amendments
- 15 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).