-
New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- 4 Amendment of income tax assessments
- Schedule 1 Consolidation: membership rules
- Income Tax Assessment Act 1997
- 1 Subsection 703-20(2) (table item 4)
- Schedule 2 Consolidation: miscellaneous changes to asset cost provisions
- Income Tax Assessment Act 1997
- 1 At the end of subsection 701-25(4)
- 2 Subsection 701-35(4)
- 3 At the end of subsection 701-35(4)
- 4 Subsection 701-55(6)
- 5 Paragraph 701-70(3)(a)
- 6 Paragraphs 701-70(3)(c) and (d)
- 7 Subsection 701-70(5)
- 8 Paragraphs 701-70(5)(a) and (b)
- 9 Subparagraph 701-70(7)(b)(ii)
- 10 Paragraph 701-75(3)(a)
- 11 Subsection 701-75(5)
- 12 Paragraph 701-80(3)(a)
- 13 Subsection 705-30(3)
- 14 Paragraph 705-45(a)
- 15 After paragraph 705-50(2)(a)
- 16 Paragraph 705-50(3)(a)
- 17 Paragraph 705-50(6)(a)
- 18 Subsection 705-65(3)
- 19 Subsection 705-65(3)
- 20 After subsection 705-65(3)
- 21 Subsection 705-65(4)
- 22 Subsection 705-65(4)
- 23 After subsection 705-65(5)
- 24 Subsection 705-70(1) (note)
- 25 After subsection 705-70(1)
- 26 Subsection 705-75(3)
- 27 At the end of section 705-75
- 28 Section 705-90
- 29 Subparagraph 705-95(b)(i)
- 30 Subparagraph 705-95(b)(ii)
- 31 Paragraph 705-100(1)(b)
- 32 Subsection 705-100(2)
- 33 Paragraph 705-110(2)(b)
- 34 Subsection 705-115(1) (paragraph (b) of the definition of owned deductions )
- 35 Subsection 705-115(1) (paragraph (b) of the definition of owned deductions )
- 36 Paragraph 705-115(2)(c)
- 37 Group heading before section 705-120
- 38 Section 705-120
- 39 Section 711-20 (table items 5 and 6)
- 40 Subsection 711-20(1) (note)
- 41 Subsection 711-35(1)
- 42 Subsection 711-45(5)
- 43 Section 711-50
- 44 Section 711-60
- Schedule 3 Consolidation: new Subdivision 705-B (tax cost setting amount on group formation)
- Income Tax Assessment Act 1997
- 1 Section 705-125
- 2 After Subdivision 705-A
- Schedule 4 Consolidation: reset cost base assets held on revenue account
- Income Tax Assessment Act 1997
- 1 Section 705-40
- Schedule 5 Consolidation: imputation
- Income Tax Assessment Act 1997
- 1 Paragraph 709-60(3)(c)
- 2 Subsection 709-70(2) (note)
- 3 Subsection 709-75(2) (note)
- Schedule 6 Consolidation: international tax
- Income Tax Assessment Act 1997
- 1 Section 711-70 (link note)
- 2 After Division 711
- Schedule 7 Consolidation: application and transitional asset cost provisions
- Income Tax (Transitional Provisions) Act 1997
- 1 Section 700-1
- 2 After Division 700
- Schedule 8 Consolidation: amendment of transitional provisions for losses
- Income Tax (Transitional Provisions) Act 1997
- 1 Paragraph 707-325(1)(a)
- 2 Subsection 707-325(3) (heading)
- 3 Subsection 707-325(3)
- 4 At the end of subsection 707-325(3)
- 5 Subsection 707-325(5) (heading)
- 6 Subsection 707-325(5)
- 7 Paragraph 707-327(1)(a)
- 8 At the end of subsection 707-327(1)
- 9 Paragraph 707-327(2)(b)
- 10 Subsection 707-327(6) (note)
- Schedule 9 Consolidation: transitional provisions for international tax
- Income Tax (Transitional Provisions) Act 1997
- 1 Section 707-405 (link note)
- 2 At the end of Part 3-90
- Schedule 10 Consolidation: consequential provisions for international tax
- Income Tax Assessment Act 1936
- 1 Section 160AFE
- 2 Basic rule about application of section 160AFE
- 3 Different application for members of certain groups
- 4 Transitional provision for section 160AFE
- 5 Modification of basic rule
- 6 Consolidation day on or after 1 July 2002 and before 1 July 2003
- 7 Consolidation day on or after 1 July 2003
- 8 Applying old section 160AFE to part years
- 9 Applying old section 160AFE to non membership periods
- 10 Parts of income years not earlier income years
- 11 Transitional provision for section 160AF
- Schedule 11 Consolidation: amendment of transitional provision about limiting access to group concessions
- New Business Tax System (Consolidation) Act (No. 1) 2002
- 1 Subitem 39(9) of Schedule 3
- Schedule 12 Consolidation: amendments of Dictionary
- Income Tax Assessment Act 1997
- 1 Subsection 995-1(1)
- Schedule 13 Exempting entities and former exempting entities
- Income Tax Assessment Act 1997
- 1 Paragraph 204-30(3)(b)
- 2 Subsection 204-30(4)
- 3 Subsection 204-30(5)
- 4 Paragraph 204-30(6)(d)
- 5 At the end of subsection 204-30(8)
- 6 At the end of section 204-30
- 7 At the end of section 204-35
- 8 After section 204-40
- 9 Section 204-45
- 10 Paragraph 204-50(2)(b)
- 11 Subsection 204-50(3)
- 12 Section 205-25
- 13 At the end of section 205-25
- 14 Section 207-75
- 15 After Division 207
- 16 After section 960-135
- 17 Subsection 995-1(1)
- 18 Subsection 995-1(1)
- 19 Subsection 995-1(1) (definition of deficit)
- 20 Subsection 995-1(1)
- 21 Subsection 995-1(1)
- 22 Subsection 995-1(1)
- 23 Subsection 995-1(1)
- 24 Subsection 995-1(1)
- 25 Subsection 995-1(1)
- 26 Subsection 995-1(1)
- 27 Subsection 995-1(1)
- 28 Subsection 995-1(1) (at the end of the definition of flows indirectly)
- 29 Subsection 995-1(1)
- 30 Subsection 995-1(1)
- 31 Subsection 995-1(1)
- 32 Subsection 995-1(1) (paragraphs (a), (b) and (c) of the definition of residency requirement )
- 33 Subsection 995-1(1) (definition of share of a franking credit)
- 34 Subsection 995-1(1) (definition of surplus )
- Schedule 14 Loss integrity rules: global method of valuing assets
- Part 1 Income Tax Assessment Act 1997
- 1 Section 165-115
- 2 At the end of subsection 165-115A(1B)
- 3 Section 165-115E
- 4 At the end of section 165-115E
- 5 Subsection 165-115F(7)
- 6 Section 165-115G
- 7 After subsection 165-115R(6)
- 8 After subsection 165-115S(6)
- 9 At the end of section 165-115T
- 10 Subsection 165-115U(1)
- 11 After subsection 165-115U(1)
- 12 Subsection 165-115V(8)
- 13 After subsection 165-115W(1)
- 14 At the end of subsection 165-115ZA(1)
- 15 At the end of Subdivision 165-CD
- Part 2 Income Tax (Transitional Provisions) Act 1997
- 16 Before Subdivision 165-C
- Part 3 Dictionary amendments
- Income Tax Assessment Act 1997
- 17 Subsection 995-1(1)
- 18 Subsection 995-1(1)
- Part 4 Application of amendments
- 19 Application
- Schedule 15 Value shifting
- Part 1 New Divisions inserted in the Income Tax Assessment Act 1997
- 1 After Part 3-90
- Part 2 Amendment of the Income Tax (Transitional Provisions) Act 1997
- 2 After Part 3-90
- Part 3 Consequential amendment of the Income Tax Assessment Act 1997
- Division 1 Amendments
- 3 Section 104-5 (table row relating to event number G2)
- 4 Section 104-5 (after table row relating to event number K7)
- 5 Section 104-140
- 6 After section 104-245
- 7 Section 112-45 (table rows relating to event number G2)
- 8 Section 112-45 (after table row relating to event number G3)
- 9 Division 138
- 10 Division 139
- 11 Division 140
- 12 At the end of section 170-270
- Division 2 Saving and transitional provisions
- 13 Saving for former Division 138
- 14 Saving for former Division 139
- 15 Saving for former provisions about direct value shifts
- Part 4 Consequential amendment of the Income Tax Assessment Act 1936
- 16 Paragraph 245-85(1)(b) in Schedule 2C
- 17 At the end of subsection 245-85(1) in Schedule 2C
- 18 Section 245-250 in Schedule 2C
- Part 5 Dictionary amendments
- Income Tax Assessment Act 1997
- 19 After Division 975
- 20 Subsection 995-1(1)
- 21 Subsection 995-1(1)
- 22 Subsection 995-1(1) (definition of adjustable value)
- 23 Subsection 995-1(1)
- 24 Subsection 995-1(1)
- 25 Subsection 995-1(1)
- 26 Subsection 995-1(1) (definition of associate-inclusive control interest )
- 27 Subsection 995-1(1)
- 28 Subsection 995-1(1)
- 29 Subsection 995-1(1)
- 30 Subsection 995-1(1) (definition of decreased value shares )
- 31 Subsection 995-1(1)
- 32 Subsection 995-1(1)
- 33 Subsection 995-1(1)
- 34 Subsection 995-1(1)
- 35 Subsection 995-1(1)
- 36 Subsection 995-1(1) (definition of discount )
- 37 Subsection 995-1(1)
- 38 Subsection 995-1(1)
- 39 Subsection 995-1(1) (definition of fixed entitlement )
- 40 Subsection 995-1(1) (definition of fixed trust )
- 41 Subsection 995-1(1)
- 42 Subsection 995-1(1)
- 43 Subsection 995-1(1)
- 44 Subsection 995-1(1)
- 45 Subsection 995-1(1) (definition of increased value shares )
- 46 Subsection 995-1(1) (definition of indexed common ownership market value )
- 47 Subsection 995-1(1)
- 48 Subsection 995-1(1)
- 49 Subsection 995-1(1)
- 50 Subsection 995-1(1)
- 51 Subsection 995-1(1) (definition of indirectly )
- 52 Subsection 995-1(1)
- 53 Subsection 995-1(1)
- 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) (at the end of the definition of market value )
- 59 Subsection 995-1(1) (definition of material decrease )
- 60 Subsection 995-1(1) (definition of material increase )
- 61 Subsection 995-1(1)
- 62 Subsection 995-1(1)
- 63 Subsection 995-1(1)
- 64 Subsection 995-1(1)
- 65 Subsection 995-1(1)
- 66 Subsection 995-1(1)
- 67 Subsection 995-1(1)
- 68 Subsection 995-1(1)
- 69 Subsection 995-1(1)
- 70 Subsection 995-1(1)
- 71 Subsection 995-1(1)
- 72 Subsection 995-1(1)
- 73 Subsection 995-1(1) (definition of provide )
- 74 Subsection 995-1(1) (definition of residual value )
- 75 Subsection 995-1(1)
- 76 Subsection 995-1(1)
- 77 Subsection 995-1(1)
- 78 Subsection 995-1(1)
- 79 Subsection 995-1(1)
- 80 Subsection 995-1(1)
- 81 Subsection 995-1(1)
- 82 Subsection 995-1(1)
- 83 Subsection 995-1(1) (definition of share value shift )
- 84 Subsection 995-1(1)
- 85 Subsection 995-1(1) (definition of total share value increase )
- 86 Subsection 995-1(1)
- 87 Subsection 995-1(1)
- 88 Subsection 995-1(1) (definition of under common ownership )
- 89 Subsection 995-1(1)
- Schedule 16 Demerger relief
- Part 1 CGT relief
- Income Tax Assessment Act 1997
- 1 After Division 124
- Part 2 Dividend relief
- Income Tax Assessment Act 1936
- 2 Subsection 6(1)
- 3 Subsection 6(1)
- 3A Subsection 6(1)
- 4 Subsection 6(1)
- 5 Subsection 6(1)
- 6 Subsection 6(1)
- 7 Subsection 6(1)
- 8 Subsection 6(1)
- 9 Subsection 6(1)
- 10 At the end of section 44
- 11 Section 45B
- 12 Section 45C (heading)
- 13 Subsection 45C(4)
- 14 Paragraphs 45C(4)(a) and (b)
- 15 Paragraphs 45C(4)(a) and (b)
- 16 Subsection 45D(1)
- 17 Section 109B
- 18 After Subdivision D of Division 7A of Part III
- 19 Subsection 128B(1)
- 20 After subsection 128B(3C)
- Part 3 Consequential amendments
- Income Tax Assessment Act 1997
- 21 At the end of section 102-20
- 22 At the end of subsection 104-10(5)
- 23 At the end of subsection 104-25(5)
- 24 At the end of subsection 104-70(6)
- 25 At the end of subsection 104-135(4)
- 26 At the end of subsection 104-155(5)
- 27 At the end of subsection 104-175(7)
- 28 At the end of section 104-230
- 29 After section 112-53
- 30 Subsection 112-105(3)
- 31 At the end of section 112-110
- 32 Section 112-115 (before table item 15)
- 33 Section 112-140
- 34 Section 112-145 (note)
- 35 At the end of section 112-145
- 36 Subsection 122-70(2) (note)
- 37 At the end of subsection 122-70(2)
- 38 Subsection 122-200(1) (note)
- 39 At the end of subsection 122-200(1)
- 40 At the end of subsection 124-10(3)
- 41 At the end of section 126-15
- 42 Subsection 126-60(2) (note)
- 43 At the end of subsection 126-60(2)
- 43A At the end of section 202-45
- 43B At the end of section 975-150
- 44 Subsection 995-1(1)
- 45 Subsection 995-1(1)
- 46 Subsection 995-1(1)
- 47 Subsection 995-1(1)
- 48 Subsection 995-1(1)
- 49 Subsection 995-1(1)
- 50 Subsection 995-1(1)
- 51 Subsection 995-1(1)
- 52 Subsection 995-1(1)
- 53 Subsection 995-1(1) (definition of ownership interest )
- Part 4 Transitional
- 54 Transitional
- Part 5 Application
- 55 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).
