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Tax Laws Amendment (2004 Measures No. 7) Act 2005 (41 of 2005)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- 4 Amendment of assessments
- Schedule 1 25% entrepreneurs' tax offset
- Income Tax Assessment Act 1997
- 1 Section 13-1 (after table item headed "eligible termination payments (ETPs)")
- 2 Section 13-1 (table item headed "partnerships")
- 3 Section 13-1 (after table item headed "sickness benefits")
- 4 Section 13-1 (table item headed "trusts")
- 5 After Subdivision 61-I
- 6 At the end of section 328-5
- 7 Subsection 328-365(1) (note)
- 8 At the end of subsection 328-365(1)
- 9 Subsection 995-1(1)
- 10 Subsection 995-1(1)
- 11 Application
- Taxation Administration Act 1953
- 12 Section 45-340 in Schedule 1 (before paragraph (a) of step 1 of the method statement)
- 13 Application
- Schedule 2 STS accounting method
- Income Tax Assessment Act 1997
- 1 Subsection 6-5(4) (note)
- 2 Subsection 8-1(3) (note 1)
- 3 Subsection 8-1(3) (note 2)
- 4 Subsection 70-15(3) (note 1)
- 5 Subsection 70-15(3) (note 2)
- 6 Section 328-5
- 7 Section 328-5
- 8 Section 328-10
- 9 Subdivision 328-C
- Income Tax (Transitional Provisions) Act 1997
- 10 Before Division 330
- 11 Application
- Schedule 3 Employee share schemes
- Income Tax Assessment Act 1936
- 1 Section 139A (after table item dealing with Subdivision D)
- 2 Subsection 139C(4)
- 3 Paragraph 139CA(2)(b)
- 4 At the end of section 139CA
- 5 Paragraphs 139CB(1)(c) and (d)
- 6 After paragraph 139CB(1)(d)
- 7 At the end of section 139CB
- 8 At the end of section 139CC
- 9 After subsection 139DD(2)
- 10 After subsection 139DD(3)
- 11 After Subdivision D of Division 13A of Part III
- 12 At the end of section 139FA
- 13 Section 139GC
- 14 After section 139GC
- 15 Section 139GH (before the table item dealing with Acquiring a share or right)
- 16 Section 139GH (at the end of the table)
- Income Tax Assessment Act 1997
- 17 Subsection 130-80(1)
- 18 After subsection 130-83(1)
- 19 Section 130-90 (heading)
- 20 Subsection 130-90(3)
- 21 At the end of Subdivision 130-D
- 22 Application
- Schedule 4 FBT exemption thresholds for long service award benefits
- Fringe Benefits Tax Assessment Act 1986
- 1 Paragraph 58Q(1)(c) (formula)
- 2 Paragraph 58Q(1)(d) (formula)
- 3 Application
- Schedule 5 Petroleum exploration incentives
- Petroleum Resource Rent Tax Assessment Act 1987
- 1 Section 2
- 2 Section 2
- 3 Section 2
- 4 After section 36
- 5 Subsection 45C(9)
- 6 Subsection 45C(10)
- 7 Clause 1 of the Schedule (definition of incurred exploration expenditure amount )
- 8 Clause 1 of the Schedule
- 9 Paragraph 15(1)(a) of the Schedule
- 10 Subclause 15(1) of the Schedule
- 11 Paragraph 15(2)(b) of the Schedule
- 12 Subclause 15(2) of the Schedule
- 13 Paragraph 15(3)(b) of the Schedule
- 14 Paragraph 15(4)(c) of the Schedule
- 15 Paragraph 15(4)(d) of the Schedule
- 16 Paragraph 16(c) of the Schedule
- 17 Application
- Schedule 6 Consolidation
- Part 1 Application
- 1 Application
- Part 2 Amount of certain liabilities for purpose of calculating allocable cost amount on exit
- Income Tax Assessment Act 1997
- 2 At the end of section 711-45
- Part 3 Ensuring no double reduction in working out step 3 of allocable cost amount on entry
- Income Tax Assessment Act 1997
- 3 Subsection 705-90(6)
- Income Tax (Transitional Provisions) Act 1997
- 4 Paragraph 701-30(2)(a)
- Part 4 Bad debts
- Division 1 Main amendment
- Income Tax Assessment Act 1997
- 5 At the end of Division 709
- Division 2 Consequential amendments
- Income Tax Assessment Act 1936
- 6 At the end of subsection 266-35(1) in Schedule 2F
- 7 At the end of subsection 266-85(3) in Schedule 2F
- 8 At the end of subsection 266-120(1) in Schedule 2F
- 9 At the end of subsection 266-160(2) in Schedule 2F
- 10 At the end of subsection 267-25(1) in Schedule 2F
- 11 At the end of subsection 267-65(1) in Schedule 2F
- Income Tax Assessment Act 1997
- 12 Section 12-5 (table item headed "bad debts")
- 13 Subsection 25-35(5) (at the end of the table)
- 14 At the end of subsection 165-120(1)
- 15 Subsection 995-1(1) (definition of test time )
- Income Tax (Transitional Provisions) Act 1997
- 16 After Division 707
- Part 5 Insurance companies
- Income Tax Assessment Act 1997
- 17 At the end of section 67-25
- 18 Subsection 320-175(2) (notes)
- 19 Subsection 320-230(2) (notes)
- 20 Group heading before section 713-505
- 21 Section 713-510
- 22 Before section 713-515
- 23 Section 713-515 (heading)
- 24 Section 713-520 (heading)
- 25 Sections 713-525 and 713-530
- 26 At the end of Division 713
- 27 Subsection 995-1(1) (definition of retained cost base asset )
- 28 Subsection 995-1(1) (definition of terminating value )
- Income Tax (Transitional Provisions) Act 1997
- 29 After paragraph 707-325(1)(e)
- 30 At the end of subsection 707-325(5)
- 31 At the end of subsection 707-327(5)
- 32 At the end of subsection 707-328A(4)
- 33 At the end of subsection 707-350(5)
- 34 At the end of Subdivision 707-C
- 35 At the end of Division 713
- Schedule 7 STS roll-over
- Income Tax Assessment Act 1997
- 1 Subsection 40-340(3) (note 2)
- 2 Paragraph 40-340(4)(b)
- 3 Subsection 328-175(3) (note)
- 4 Subsection 328-190(4) (note)
- 5 Section 328-200 (note)
- 6 Subsection 328-205(1) (note 3)
- 7 At the end of section 328-220
- 8 Subsection 328-225(1) (note)
- 9 Section 328-240
- 10 Section 328-243 (heading)
- 11 Subsection 328-243(1)
- 12 Subsection 328-247(1)
- 13 Paragraph 328-247(1)(b)
- 14 Paragraph 328-250(2)(b)
- 15 Subparagraph 328-250(3)(b)(ii)
- 16 Paragraph 328-253(2)(b)
- 17 Paragraph 328-253(3)(b)
- 18 Subparagraph 328-253(3)(b)(ii)
- 19 Paragraph 328-255(2)(b)
- 20 Application
- Schedule 8 Family trust elections
- Income Tax Assessment Act 1936
- 1 Subsection 272-80(2) in Schedule 2F
- 2 After subsection 272-80(4) in Schedule 2F
- 3 Subsection 272-85(2) in Schedule 2F
- 4 After subsection 272-85(4) in Schedule 2F
- 5 Application
- Schedule 9 Non-commercial loans
- Part 1 Amendment commencing on 29 June 2004
- Income Tax Assessment Act 1936
- 1 After subsection 109XC(2)
- 2 Application of item 1
- Part 2 Amendments commencing on Royal Assent
- Income Tax Assessment Act 1936
- 3 Paragraph 109D(1)(b)
- 4 After subsection 109D(1)
- 5 Subsection 109D(2)
- 6 At the end of section 109D
- 7 Paragraph 109E(3)(a)
- 8 Subsection 109E(3)
- 9 Subsection 109N(1)
- 10 Paragraph 109N(1)(a)
- 11 Subsections 109XC(2A), (3) and (5)
- 12 Section 109ZD
- 13 Application
- Schedule 10 Technical corrections and amendments
- Part 1 Technical corrections and amendments commencing on Royal Assent
- A New Tax System (Goods and Services Tax) Act 1999
- 1 Subsection 29-15(2)
- 2 Application
- 3 Subsection 60-5(1)
- 4 Paragraph 60-15(1)(a)
- 5 Subsection 60-20(1)
- 6 Paragraphs 69-5(3)(h) and (i)
- 7 Paragraph 80-90(a)
- 8 Paragraph 80-95(a)
- 9 Application
- 10 Subsection 132-5(1)
- 11 Section 195-1 (table item 6 of the definition of decreasing adjustment )
- 12 Application
- 13 Section 195-1 (table item 6 of the definition of increasing adjustment )
- 14 Section 195-1 (definition of in existence )
- A New Tax System (Wine Equalisation Tax) Act 1999
- 15 Subparagraph 5-15(1)(a)(ii)
- Fringe Benefits Tax Assessment Act 1986
- 16 Subsection 58ZC(2)
- 17 Subsection 136(1)
- 18 Application
- Income Tax Assessment Act 1936
- 19 Subsection 6(1) (definition of insurance funds )
- 20 Paragraph 23AH(12)(b)
- 21 Section 24AL (diagram)
- 22 Paragraph 47(2B)(b)
- 23 Section 63CA (the section 63CA inserted by item 10 of Schedule 10 to the Taxation Laws Amendment Act (No. 2) 2000 )
- 24 Subsection 63CA(1) (the subsection 63CA(1) inserted by item 10 of Schedule 10 to the Taxation Laws Amendment Act (No. 2) 2000 )
- 25 Section 63CB
- 26 Section 63CC (as renumbered)
- 27 Sections 63CB and 63CC (as renumbered)
- 28 Subsection 159GZZT(1)
- 29 Section 159S (definition of tax threshold )
- 30 Application
- 31 Paragraph 214A(2)(e)
- 32 Paragraph 262A(5)(b)
- 33 Paragraph 410(c)
- 34 Subsection 432(2)
- 35 Subparagraph 437(2)(c)(ii)
- Income Tax Assessment Act 1997
- 36 Subsection 4-15(2) (table item 4)
- 37 Subsection 6-5(3)
- 38 Subsection 6-10(5)
- 39 Section 11-55 (at the end of the table)
- 40 Section 12-5 (table item headed "interest")
- 41 Section 12-5 (table item headed "royalties")
- 42 Subsection 27-10(1)
- 43 Subdivision 27-B (heading)
- 44 Subsection 34-10(1)
- 45 Section 34-15 (heading)
- 46 Subsection 34-25(1)
- 47 Subsection 36-20(2)
- 48 Subsection 40-430(3)
- 49 Subsection 102-5(1) (method statement, step 4, note 2)
- 50 Section 104-5 (table item dealing with CGT event I1)
- 51 Subsection 104-47(5) (at the end of the example)
- 52 Subsection 104-135(6)
- 53 Section 104-160 (heading)
- 54 Subsection 104-160(1)
- 55 Subsection 104-160(5) (note 1)
- 56 Subsection 104-160(5) (note 2)
- 57 Section 104-165 (heading)
- 58 Subsection 104-165(1) (heading)
- 59 Subsection 104-165(1)
- 60 Paragraph 104-165(3)(b)
- 61 Paragraph 104-215(1)(e)
- 62 Subsection 104-215(2)
- 63 Paragraph 104-215(2)(a)
- 64 Subsection 104-215(5) (note)
- 65 Subsection 104-230(7)
- 66 Section 104-250 (heading)
- 67 Section 109-55 (table item 7)
- 68 Section 109-55 (table item 17)
- 69 Section 109-60 (after table item 2)
- 70 Section 109-60 (table items 13 and 14)
- 71 Section 112-45 (after table item dealing with CGT event E1)
- 72 Section 112-97 (after table item 2)
- 73 Section 112-97 (table items 23 and 24)
- 74 Subparagraph 116-30(3)(a)(ii)
- 75 Paragraph 118-37(4)(a)
- 76 Paragraph 118-415(2)(a)
- 77 Paragraph 118-420(1)(a)
- 78 Subsection 118-420(3)
- 79 Subparagraph 118-420(6)(b)(ii)
- 80 Section 118-435 (heading)
- 81 Section 118-500
- 82 Paragraph 118-515(1)(a)
- 83 Paragraph 121-25(4)(b)
- 84 Subsection 122-25(6) (table items 2 and 3)
- 85 Subsection 122-25(7) (table item 3)
- 86 Subsection 122-135(6) (table items 2 and 3)
- 87 Subsection 122-135(7) (table item 3)
- 88 Subsection 122-140(1) (note)
- 89 Paragraph 124-70(3)(a)
- 90 Subsection 124-85(2) (table item 3)
- 91 Subparagraph 124-240(f)(ii)
- 92 Subparagraph 124-245(e)(ii)
- 93 Paragraph 124-295(7)(b)
- 94 Paragraph 124-300(7)(b)
- 95 Paragraph 124-365(4)(b)
- 96 Paragraph 124-375(4)(b)
- 97 Paragraph 124-450(4)(b)
- 98 Paragraph 124-460(4)(b)
- 99 Paragraph 124-520(1)(a)
- 100 Paragraph 124-520(1)(b)
- 101 Subparagraph 124-520(1)(e)(ii)
- 102 Subsection 124-520(2)
- 103 Subsection 124-520(3)
- 104 Paragraphs 124-710(1)(a) and (2)(a)
- 105 Subsection 124-795(1)
- 106 Subsection 124-795(1) (note)
- 107 Subsection 124-795(4)
- 108 Subparagraph 124-795(5)(b)(ii)
- 109 Subsection 124-870(3)
- 110 Subsection 125-80(7)
- 111 Subsection 125-80(7) (note)
- 112 Section 128-10 (note 1)
- 113 Subsection 128-15(1) (note)
- 114 Subsection 128-25(2) (note 2)
- 115 Division 136 (heading)
- 116 Section 136-1
- 117 Section 136-1
- 118 Section 136-5 (heading)
- 119 Paragraph 136-5(a)
- 120 Section 136-10 (table heading)
- 121 Section 136-20 (table item dealing with CGT event I1)
- 122 Section 136-25 (table items 8 and 9)
- 123 Section 136-25 (note)
- 124 Subdivision 136-B (heading)
- 125 Section 136-40 (heading)
- 126 Section 152-5
- 127 Paragraph 152-25(1)(a)
- 128 Subdivision 152-C (heading)
- 129 Section 152-215
- 130 At the end of Subdivision 152-D
- 131 At the end of Subdivision 152-E
- 132 Subsection 165-115ZC(3)
- 133 Subsection 165-235(1) (heading)
- 134 Subsection 165-235(4) (heading)
- 135 Paragraph 165-235(4)(a)
- 136 Subsections 170-30(1) and (2)
- 137 Subsection 170-30(4) (table items 1, 2 and 3)
- 138 Subsections 170-32(4) and (5)
- 139 Subsection 170-115(1) (at the end of the note)
- 140 Subsections 170-130(1) and (2)
- 141 Subsection 170-130(4) (table items 1, 2 and 3)
- 142 Subsections 170-132(4) and (5)
- 143 Subsections 170-133(2) and (3)
- 144 Subsection 170-140(2) (at the end of note 2)
- 145 Paragraphs 170-210(1)(e) and (2)(f)
- 146 Paragraphs 170-215(1)(e) and (2)(f)
- 147 Paragraphs 170-220(1)(e) and (2)(f)
- 148 Paragraphs 170-225(1)(e) and (2)(f)
- 149 Subparagraph 170-255(1)(d)(i)
- 150 Subparagraph 170-255(1)(d)(v)
- 151 Section 180-1
- 152 Subsection 180-5(4) (heading)
- 153 Paragraph 180-5(4)(a)
- 154 Subsection 180-15(4) (heading)
- 155 Paragraph 180-15(4)(a)
- 156 Section 202-10
- 157 Paragraph 202-15(c)
- 158 Paragraph 202-20(a)
- 159 Subsections 204-25(4), (5) and (6)
- 160 Paragraph 204-30(8)(a)
- 161 Paragraph 205-25(1)(a)
- 162 Subparagraph 205-25(1)(a)(i)
- 163 Section 205-30 (table item 9)
- 164 Paragraph 207-75(a)
- 165 Paragraph 207-75(b)
- 166 Subsection 207-95(4) (example)
- 167 Paragraph 208-40(1)(a)
- 168 Paragraph 208-40(4)(a)
- 169 Paragraph 208-45(1)(a)
- 170 Subsection 208-45(2)
- 171 Subsection 208-80(2)
- 172 Paragraph 208-155(2)(a)
- 173 Paragraph 208-155(3)(a)
- 174 Subsection 208-155(4)
- 175 Paragraph 208-205(a)
- 176 Section 208-215
- 177 Paragraph 208-235(a)
- 178 Paragraph 208-240(b)
- 179 Paragraph 215-10(1)(a)
- 180 Subparagraph 215-10(2)(a)(ii)
- 181 Division 218
- 182 Paragraph 220-215(1)(c)
- 183 Subparagraph 220-605(1)(c)(i)
- 184 Paragraph 320-37(1)(c)
- 185 Subsection 320-37(2)
- 186 Paragraph 328-375(1)(a)
- 187 Subsections 328-375(2) and (3)
- 188 Subsection 328-380(1)
- 189 Subparagraph 376-5(1)(d)(ii)
- 190 Subparagraph 376-15(1)(a)(ii)
- 191 Subparagraph 376-50(a)(i)
- 192 Subsection 396-75(2) (example)
- 193 Subsection 405-50(5) (table heading)
- 194 Subsection 405-50(5) (note)
- 195 Section 703-25 (table item 3)
- 196 Subsection 721-15(2)
- 197 Subsection 960-60(1) (table items 1 and 2)
- 198 Subsection 960-60(1) (table item 2)
- 199 Subsection 960-80(1) (table items 1 and 2)
- 200 Subsection 960-80(1) (table item 2)
- 201 Subsection 960-90(1) (table items 1 and 2)
- 202 Subsection 960-90(1) (table item 2)
- 203 Paragraph 960-140(a)
- 204 Paragraph 960-345(1)(a)
- 205 Subsection 960-345(2)
- 206 Section 975-100
- 207 Subsection 995-1(1) (definition of company law )
- 208 Subsection 995-1(1)
- 209 Subsection 995-1(1) (definition of group turnover) (the definition inserted by item 2 of Schedule 6 to the New Business Tax System (Capital Allowances) Act 1999)
- 210 Subsection 995-1(1) (definition of group turnover) (the definition inserted by item 9 of Schedule 5 to the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999)
- 211 Subsection 995-1(1) (definition of in existence )
- 212 Subsection 995-1(1) (all of the definitions of member )
- 213 Subsection 995-1(1)
- 214 Subsection 995-1(1) (definition of non-compulsory uniform )
- 215 Subsection 995-1(1) (definition of non-resident life insurance policy )
- 216 Subsection 995-1(1) (definition of taxable supply) (the definition inserted by item 7 of Schedule 6 to the New Business Tax System (Capital Allowances) Act 1999)
- 217 Subsection 995-1(1)
- 218 Subsection 995-1(1) (definition of tax-exempt non-resident )
- 219 Subsection 995-1(1) (the 2 definitions of value )
- 220 Subsection 995-1(1)
- 221 Subsection 995-1(1) (the 2 definitions of value of the business supplies )
- Income Tax (Transitional Provisions) Act 1997
- 222 Subdivision 104-J (heading)
- 223 Subdivision 175-C
- New Business Tax System (Consolidation and Other Measures) Act 2003
- 224 Item 3 of Schedule 7
- Petroleum Resource Rent Tax Assessment Act 1987
- 225 Section 2
- 226 Subsection 45A(6) (definition of transfer notice )
- 227 Subsection 45B(6) (definition of transfer notice )
- 228 Paragraph 59(2)(a)
- 229 Subsection 98(1)
- 230 Transitional
- Product Grants and Benefits Administration Act 2000
- 231 Paragraph 35(1)(b)
- Superannuation Guarantee (Administration) Act 1992
- 232 Subsection 19(3)
- Taxation Administration Act 1953
- 233 Paragraph 12-47(c) in Schedule 1
- 234 Subsection 12-60(1) in Schedule 1
- 235 Paragraph 12-155(a) in Schedule 1
- 236 Subsection 12-315(1) in Schedule 1
- 237 Subsection 18-75(3) in Schedule 1
- 238 Subsection 18-75(4) in Schedule 1
- 239 Subdivision 260-D in Schedule 1 (heading)
- 240 Section 260-105 in Schedule 1 (heading)
- 241 Paragraph 260-105(1)(a) in Schedule 1
- Taxation Laws Amendment Act (No. 5) 2002
- 242 Items 6 and 7 of Schedule 1
- Venture Capital Act 2002
- 243 Paragraph 21-5(3)(b)
- Part 2 Technical corrections and amendments commencing otherwise than on Royal Assent
- A New Tax System (Pay As You Go) Act 1999
- 244 Item 85 of Schedule 2
- Energy Grants (Credits) Scheme (Consequential Amendments) Act 2003
- 245 Item 16 of Schedule 4
- Fringe Benefits Tax Assessment Act 1986
- 246 Subsection 136(1) (definition of approved form) (the definition inserted by item 136 of Schedule 2 to the A New Tax System (Pay As You Go) Act 1999)
- Income Tax Assessment Act 1997
- 247 Section 118-315 (the section 118-315 inserted by item 18 of Schedule 1 to the Family Law Legislation Amendment (Superannuation) (Consequential Provisions) Act 2001 )
- 248 Subsection 165-115BB(2) (definition of previous capital losses, deductions or trading stock losses )
- 249 Subsection 205-50(2)
- 250 Subsection 205-50(3)
- 251 Section 210-120 (table item 2)
- 252 Subsection 210-150(2)
- 253 Subsection 210-150(3)
- 254 Paragraph 214-45(1)(a)
- 255 Paragraph 214-45(2)(a)
- 256 Paragraph 214-105(1)(b)
- 257 Paragraph 214-150(4)(a)
- 258 Subsection 320-195(1)
- 259 Paragraphs 705-90(4)(a) and (9)(a)
- 260 Subsection 820-617(1)
- 261 Subsection 995-1(1) (definition of government entity) (the definition inserted by item 16 of Schedule 18 to the A New Tax System (Tax Administration) Act 1999)
- 262 Subsection 995-1(1) (definition of participant) (the definition inserted by item 46 of Schedule 3 to the A New Tax System (Pay As You Go) Act 1999)
- 263 Subsection 995-1(1)
- 264 Subsection 995-1(1) (definition of refund of income tax )
- New Business Tax System (Consolidation) Act (No. 1) 2002
- 265 Paragraph (2)(a) of item 23 of Schedule 3
- New Business Tax System (Consolidation and Other Measures) Act 2003
- 266 Item 6 of Schedule 21
- Taxation Laws Amendment (Company Law Review) Act 1998
- 267 Subsection 2(2)
- Taxation Laws Amendment (Research and Development) Act 2001
- 268 Item 2 of Schedule 4
- Tax Laws Amendment (2004 Measures No. 2) Act 2004
- 269 Subsection 2(1) (table item 9)
- Part 3 Removal of link notes
- Income Tax Assessment Act 1936
- 270 Link notes
- Income Tax Assessment Act 1997
- 271 Section 2-30
- 272 Subsection 995-1(1) (definition of link note )
- 273 Link notes
- Income Tax (Transitional Provisions) Act 1997
- 274 Link notes
- Taxation Administration Act 1953
- 275 Link notes
- Venture Capital Act 2002
- 276 Link notes
- Schedule 11 Film tax offset amendments
- Income Tax Assessment Act 1936
- 1 After subsection 124ZAB(6)
- 2 Subsection 124ZAB(7)
- 3 Subsection 124ZAB(9)
- Income Tax Assessment Act 1997
- 4 Paragraph 376-5(2)(b)
- 5 Application
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