Legal database - View: Taxation Laws Amendment Act (No. 4) 2003 (66 of 2003)

Taxation Laws Amendment Act (No. 4) 2003 (66 of 2003)
Front Matter
1 Short title
2 Commencement
3 Schedule(s)
4 Amendment of assessments
Schedule 1 Internal roll-overs
Income Tax Assessment Act 1936
1 Subsection 27A(1) (paragraph (c) of the definition of eligible service period )
2 Subsection 27A(1) (paragraph (d) of the definition of eligible service period )
3 Subsection 27A(1) (after paragraph (d) of the definition of eligible termination payment )
4 Subsection 27A(1) (after paragraph (e) of the definition of eligible termination payment )
5 Subsection 27A(1) (after paragraph (g) of the definition of eligible termination payment )
6 Subsection 27A(1) (after paragraph (h) of the definition of eligible termination payment )
7 Subsection 27A(1)
8 Subsection 27A(1) (paragraph (a) of the definition of undeducted contributions )
9 Subsection 27A(1) (paragraph (c) of the definition of undeducted contributions )
10 After subsection 27A(5C)
11 Subsection 27A(12)
12 Paragraph 27A(13)(a)
13 Subsection 27AAAA(2)
14 Paragraph 27AAAA(4)(b)
15 Subsection 27AB(1) (table item 5, column headed 'ETP type')
16 Subsection 27AB(1) (table item 7, column headed 'ETP type')
17 After subparagraph 27D(1)(b)(i)
18 Application
Schedule 2 Mining
Income Tax Assessment Act 1997
1 At the end of section 40-30
2 Paragraph 40-80(1)(b)
3 Subsection 40-95(7) (at the end of the table)
4 Subsection 40-95(8)
5 Subsection 40-730(7)
Income Tax (Transitional Provisions) Act 1997
6 At the end of subsection 40-35(1)
7 At the end of section 40-35
8 After section 40-35
9 At the end of section 40-40
10 After section 40-40
11 After subsection 40-77(1)
12 Paragraph 40-77(2)(a)
13 At the end of section 40-77
14 At the end of Subdivision 40-B
15 After section 40-285
16 At the end of Subdivision 40-D
17 Application of amendments
Schedule 3 Non-assessable non-exempt income
Income Tax Assessment Act 1936
1 Subsection 6(1)
2 Subparagraph 6AB(2)(b)(iv)
3 Subparagraph 6AB(2)(b)(vi)
4 Paragraph 6AB(3A)(b)
5 Paragraph 6AB(3A)(c)
6 Paragraph 23(jd)
7 Subsection 23AE(1A) (note)
8 Subsection 23AH(2)
9 Paragraph 23AH(3)(d)
10 Subsection 23AH(4)
11 Paragraph 23AH(9)(d)
12 Paragraph 23AI(1)(c)
13 Paragraph 23AI(1)(d)
14 Paragraph 23AI(1)(e)
15 Paragraph 23AI(1)(g)
16 Subsection 23AJ(1)
17 Paragraph 23AK(1)(c)
18 Paragraph 23AK(1)(d)
19 Paragraph 23AK(1)(e)
20 Paragraph 23AK(1)(g)
21 Paragraph 23AK(1)(h)
22 Paragraph 23AK(1)(i)
23 Subsection 23E(1)
24 Subsection 23J(1)
25 Subsection 23L(1)
26 Subparagraph 47A(7)(b)(i)
27 Subsection 59(2AAA)
28 Section 90
29 At the end of section 92
30 Subsection 95(1)
31 At the end of subsection 97(1) (before the note)
32 After subsection 99B(2)
33 Paragraph 102AAZB(a)
34 Subsection 109ZC(3)
35 Section 128D
36 Paragraph 128TA(1)(a)
37 Paragraph 128TA(2)(a)
38 Paragraph 128TA(2)(b)
39 Section 160AFCD
40 Section 160AFCJ
41 Paragraph 160AQT(4)(b)
42 Paragraph 160AQU(2)(b)
43 Paragraph 160AQWA(1)(b)
44 Subparagraph 160AQZB(1)(c)(ii)
45 Subparagraph 160AQZC(1)(c)(ii)
46 Subsection 170(10AB)
46A Paragraph 177EA(15)(b)
47 Subparagraph 530(1)(d)(i)
48 At the end of section 271-105 in Schedule 2F
Income Tax Assessment Act 1997
49 Section 6-1
50 Subsection 6-15(2) (note)
51 At the end of section 6-15
52 Subsection 6-20(1)
53 Subsection 6-20(2) (note)
54 Subsection 6-20(3)
55 At the end of section 6-20
56 After section 6-20
57 Paragraph 8-1(2)(c)
58 Section 10-5 (table item headed 'repayments')
59 Division 11 (heading)
60 Before section 11-1A
61 Section 11-1A
62 Section 11-10 (table item dealing with Commonwealth places windfall tax)
63 Section 11-10 (table item dealing with foreign aspects of income taxation)
64 Section 11-10 (table item dealing with franchise fees windfall tax)
65 Section 11-10 (table item dealing with non-cash benefits)
66 Section 11-15 (table item dealing with foreign aspects of income taxation)
67 Section 11-15 (table item dealing with foreign aspects of income taxation)
68 Section 11-15 (table item dealing with mining)
69 Section 11-15 (table item dealing with social security or like payments)
70 At the end of Division 11
70A Paragraph 15-60(3)(b)
71 Subparagraph 17-5(c)(ii)
72 Section 20-160 (link note)
73 Division 22
74 Section 25-90 (heading)
75 Paragraph 25-90(b)
76 Subsection 36-20(1)
77 Paragraphs 36-20(2)(a) and (b)
78 Subsections 36-20(3), (3A) and (4)
79 Subsection 40-100(4)
80 Subsection 40-105(1)
81 Part 2-15 (heading)
82 Section 51-15 (link note)
83 Section 51-25
84 Section 51-45
85 Section 51-48
86 Section 51-49
87 Subdivision 52-E
88 Section 58-90 (link note)
89 At the end of Part 2-15
90 At the end of Division 59
91 Section 65-30
92 Subsection 65-35(3)
93 Subsection 65-35(3)
94 Subsection 65-35(3)
95 Subsection 65-35(3)
96 Paragraphs 104-71(1)(a) and (b)
97 Paragraph 104-185(1)(e)
98 Section 118-12
99 Paragraphs 118-20(4)(a) and (b)
100 Subsection 118-20(6)
101 Subsection 152-110(2)
102 Subsection 207-15(3) (note 2)
103 Section 207-30 (note 2)
104 Section 207-110 (heading)
105 Paragraph 207-110(1)(c)
106 Paragraph 207-110(2)(c)
107 Paragraph 207-110(3)(c)
108 Paragraph 207-110(4)(c)
109 Paragraph 207-120(1)(b)
110 Paragraph 207-120(2)(b)
111 Subsection 208-5(1)
112 Paragraph 208-5(2)(b)
113 Paragraph 208-40(1)(b)
114 Paragraph 208-40(2)(b)
115 Paragraph 208-40(3)(b)
116 Paragraph 208-40(4)(b)
117 Section 208-115 (table item 2)
118 Section 208-115 (table item 3)
119 Section 208-130 (table item 2)
120 Section 208-130 (table item 3)
121 Section 208-130 (table item 5)
122 Section 208-130 (table item 6)
123 Section 320-1
124 Paragraph 320-5(2)(a)
125 Section 320-10
126 Section 320-35
127 Subsection 320-40(1)
128 Subsection 320-40(8)
128A Paragraph 320-112(3)(b)
129 Subsection 995-1(1) (definition of excluded exempt income )
130 Subsection 995-1(1) (definition of exempt income subject to withholding tax )
131 Subsection 995-1(1)
Income Tax (Transitional Provisions) Act 1997
132 Section 20-115 (link note)
133 Division 22
Taxation Administration Act 1953
134 After paragraph 360-65(1)(d) in Schedule 1
135 Paragraph 360-75(a) in Schedule 1
136 Section 360-75 in Schedule 1 (table item 45)
137 After section 360-75 in Schedule 1
138 After paragraph 360-100(1)(e) in Schedule 1
139 Paragraph 360-140(2)(a) in Schedule 1
140 Application
141 Transitional
Schedule 4 Refundable tax offset rules
Income Tax Assessment Act 1997
1 Subsection 65-25(2) (table item 1A)
2 Subsections 67-25(1) to (1C)
3 Subsection 67-25(2)
4 At the end of subsection 67-25(2)
5 Application
Schedule 5 Foreign resident etc. withholding
Taxation Administration Act 1953
1 Subsection 10-5(1) in Schedule 1 (after table item 22A)
2 Subsection 12-1(2) in Schedule 1
3 Subsection 12-1(3) in Schedule 1
4 Subsection 12-5(2) in Schedule 1
5 At the end of section 12-5 in Schedule 1 (before the note)
6 After Subdivision 12-FA in Schedule 1
7 Subsection 15-10(2) in Schedule 1
8 Subsection 16-25(1) in Schedule 1 (note 2)
9 Subsection 16-25(2) in Schedule 1 (note 2)
10 At the end of subsection 16-35(4) in Schedule 1
11 Subsection 16-40(2) in Schedule 1
12 Subsection 16-40(2) in Schedule 1 (note)
13 After section 16-40 in Schedule 1
14 Subsection 16-45(1) in Schedule 1
15 Section 16-45 in Schedule 1 (heading)
16 Section 16-50 in Schedule 1
17 Paragraph 16-153(1)(a) in Schedule 1
18 Paragraph 16-153(1)(b) in Schedule 1
19 Paragraph 16-153(1)(c) in Schedule 1
20 Paragraph 16-153(1)(d) in Schedule 1
21 Paragraph 16-155(1)(a) in Schedule 1
22 After paragraph 16-155(1)(b) in Schedule 1
23 Paragraph 16-160(1)(a) in Schedule 1
24 After paragraph 16-160(1)(b) in Schedule 1
25 At the end of section 18-10 in Schedule 1
26 Paragraph 20-35(2)(a) in Schedule 1
27 Paragraph 20-35(2)(b) in Schedule 1
28 Section 20-80 in Schedule 1 (before table item 1)
29 Subsection 250-10(2) in Schedule 1 (table item 100, column 3)
30 Application of amendments
Schedule 6 PAYG withholding where no ABN is quoted
Income Tax Assessment Act 1997
1 Subsection 995-1(1) (definition of carried on in Australia )
Taxation Administration Act 1953
2 At the end of section 12-190 in Schedule 1
3 Application
Schedule 7 FBT exemption for worker entitlements
Fringe Benefits Tax Assessment Act 1986
1 After section 58P
2 Subsection 136(1)
3 Subsection 136(1)
4 Subsection 136(1)
5 Application
Income Tax Assessment Act 1997
6 Section 112-150 (table item 6)
7 Section 126-125
8 At the end of section 126-130
9 Application

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