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Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005 (147 of 2005)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 Loss recoupment rules for companies etc.
- Income Tax Assessment Act 1936
- 1 After subsection 80B(8)
- 2 After section 160ZNR
- 3 At the end of subsection 160ZNSK(1)
- Income Tax Assessment Act 1997
- 4 Subsection 4-15(2) (table item 1)
- 5 Subsection 25-35(5) (table item 1)
- 6 Section 36-25 (table item 1 in the table headed "Tax losses of companies")
- 7 Section 36-25 (table item 2 in the table headed "Tax losses of companies")
- 8 Section 102-30 (table item 4)
- 9 Section 102-30 (table item 5)
- 10 Subsection 125-60(2)
- 11 Subparagraph 125-60(3)(a)(i)
- 12 Section 165-5
- 13 Paragraph 165-10(b)
- 14 Section 165-10 (note)
- 15 At the end of subsection 165-12(1)
- 16 Subsection 165-12(6)
- 17 After subsection 165-12(7)
- 18 Section 165-13 (heading)
- 19 Subsection 165-13(1)
- 20 Subsection 165-13(1) (note)
- 21 At the end of subsection 165-13(1)
- 22 Section 165-15 (heading)
- 23 At the end of subsection 165-15(1)
- 24 At the end of subsection 165-15(2)
- 25 At the end of section 165-23
- 26 Section 165-30
- 27 Section 165-35 (heading)
- 28 Section 165-35 (notes)
- 29 Subsection 165-37(3)
- 30 After subsection 165-37(4)
- 31 Section 165-40 (heading)
- 32 At the end of subsection 165-40(1)
- 33 At the end of subsection 165-40(2)
- 34 At the end of subsection 165-45(3)
- 35 Subsection 165-45(4) (notes)
- 36 Section 165-93
- 37 Subsection 165-96(1)
- 38 Subsection 165-96(1) (note 1)
- 39 Subsection 165-96(1) (note 2)
- 40 At the end of section 165-99
- 41 Section 165-102 (heading)
- 42 Section 165-102 (note)
- 43 At the end of section 165-115
- 44 At the end of subsection 165-115B(4)
- 45 At the end of subsection 165-115BA(4)
- 46 Subsection 165-115C(3)
- 47 After subsection 165-115C(4)
- 48 At the end of subsection 165-115D(1)
- 49 Subsection 165-115L(4)
- 50 At the end of section 165-115L
- 51 At the end of subsection 165-115M(1)
- 52 Section 165-117
- 53 Paragraph 165-120(1)(c)
- 54 Subsection 165-120(1) (note 1)
- 55 At the end of subsection 165-120(1)
- 56 At the end of subsection 165-123(1)
- 57 Subsection 165-123(6)
- 58 After subsection 165-123(7)
- 59 Section 165-126 (heading)
- 60 Subsection 165-126(1)
- 61 Subsection 165-126(1) (note)
- 62 At the end of subsection 165-126(1)
- 63 Section 165-129 (heading)
- 64 At the end of subsection 165-129(1)
- 65 At the end of subsection 165-129(2)
- 66 Paragraph 165-132(1)(b)
- 67 At the end of subsection 165-132(1)
- 68 At the end of subsection 165-180(1)
- 69 Section 165-195
- 70 Subsection 165-200(1)
- 71 After section 165-200
- 72 Section 165-207
- 73 At the end of Subdivision 165-D
- 74 Subsection 165-210(1)
- 75 At the end of subsection 165-210(1)
- 76 At the end of Subdivision 165-E
- 77 Paragraph 165-235(2)(c)
- 78 At the end of Division 165
- 79 Division 166
- 80 Paragraph 175-5(2)(b)
- 81 At the end of subsection 175-5(2)
- 82 At the end of subsection 175-10(2)
- 83 At the end of subsection 175-15(2)
- 84 At the end of subsection 175-20(2)
- 85 At the end of subsection 175-25(2)
- 86 At the end of subsection 175-30(4)
- 87 Subsection 175-40(1)
- 88 Subsection 175-40(1) (note)
- 89 Paragraph 175-40(2)(b)
- 90 Subsection 175-40(2) (note)
- 91 Subsection 175-45(1)
- 92 At the end of subsection 175-45(2)
- 93 Paragraph 175-50(1)(b)
- 94 At the end of subsection 175-50(2)
- 95 At the end of subsection 175-60(2)
- 96 At the end of subsection 175-65(2)
- 97 At the end of subsection 175-70(4)
- 98 Paragraph 175-80(2)(b)
- 99 At the end of subsection 175-80(2)
- 100 At the end of subsection 175-85(2)
- 101 At the end of subsection 175-90(2)
- 102 Subdivision 175-D (heading)
- 103 At the end of Subdivision 175-D
- 104 Paragraph 180-5(2)(c)
- 105 At the end of section 701-5
- 106 Subsection 701-30(3A) (note)
- 107 At the end of subsection 701-30(3A)
- 108 At the end of subsection 707-120(3)
- 109 Paragraph 707-125(1)(b)
- 110 At the end of subsections 707-125(2) and (3)
- 111 Paragraph 707-125(4)(a)
- 112 Paragraph 707-125(4)(b)
- 113 Subsection 707-125(4) (note)
- 114 Paragraph 707-125(5)(a)
- 115 At the end of subsection 707-135(2)
- 116 Subsection 707-205(2) (note 1)
- 117 Subsection 707-205(2) (note 2)
- 118 Paragraph 707-210(5)(b)
- 119 Subsection 707-210(6)
- 120 Subsection 715-15(1) (note)
- 121 At the end of subsection 715-15(1)
- 122 At the end of subsection 715-50(1)
- 123 Subsection 715-55(1) (note)
- 124 At the end of subsection 715-55(1)
- 125 Subsection 715-60(1) (note)
- 126 At the end of subsection 715-60(1)
- 127 Subsection 715-70(2) (note)
- 128 At the end of subsection 715-70(2)
- 129 Subsection 715-95(3) (note)
- 130 Subsection 715-355(3) (note)
- 131 At the end of subsection 715-355(3)
- 132 At the end of subsection 715-360(3)
- 133 After section 716-800
- 134 Subsection 716-850(1) (note)
- 135 At the end of section 716-850
- 136 Paragraph 719-260(2)(b)
- 137 Subsection 719-260(2) (at the end of the note)
- 138 Subsection 719-260(3)
- 139 Subsection 719-260(4) (note)
- 140 Section 719-285 (at the end of note 1)
- 141 Subsection 995-1(1)
- 142 Subsection 995-1(1) (definition of capital shareholding of less than 1% )
- 143 Subsection 995-1(1)
- 144 Subsection 995-1(1)
- 145 Subsection 995-1(1)
- 146 Subsection 995-1(1) (definition of dividend shareholding of less than 1% )
- 147 Subsection 995-1(1)
- 148 Subsection 995-1(1)
- 149 Subsection 995-1(1)
- 150 Subsection 995-1(1) (definition of interposed company )
- 151 Subsection 995-1(1)
- 152 Subsection 995-1(1)
- 153 Subsection 995-1(1) (definition of more than 50% of the listed public company's capital distributions )
- 154 Subsection 995-1(1) (definition of more than 50% of the listed public company's dividends )
- 155 Subsection 995-1(1) (definition of more than 50% of the voting power in the listed public company )
- 156 Subsection 995-1(1)
- 157 Subsection 995-1(1) (definition of notional shareholder )
- 158 Subsection 995-1(1) (definition of part of a substantial shareholding )
- 159 Subsection 995-1(1)
- 160 Subsection 995-1(1)
- 161 Subsection 995-1(1)
- 162 Subsection 995-1(1) (definition of test period )
- 163 Subsection 995-1(1) (definition of test time )
- 164 Subsection 995-1(1)
- 165 Subsection 995-1(1)
- 166 Subsection 995-1(1) (definition of voting shareholding of less than 1% )
- 167 Subsection 995-1(1)
- 168 Subsection 995-1(1)
- 169 Application of items relating to companies in liquidation
- 170 Application of items relating to the continuity of ownership test
- 171 Application of items relating to alternative test
- 172 Application of items relating to the same business test
- 173 Application of item relating to trustees of family trusts
- 174 Application of amendments relating to MDOs
- 175 Application of amendment relating to entry history rule
- 176 Application of amendment relating to disallowing excluded losses etc. of insolvent companies
- Schedule 2 Foreign residents' income with an underlying foreign source
- Part 1 Main amendment
- Income Tax Assessment Act 1997
- 1 Before Division 820
- Part 2 Other amendments
- Income Tax Assessment Act 1936
- 2 Subsection 44(1) (note)
- 3 At the end of subsection 44(1)
- 4 Subsection 102AAW(1)
- 5 Subsection 121G(12)
- 6 At the end of subsection 128B(1)
- 7 Paragraph 128B(3)(gaa)
- 8 Section 128D
- 9 Subdivision B of Division 11A of Part III
- 10 Subparagraph 159GZZZQ(4)(b)(i)
- 11 At the end of paragraph 202EE(1)(d)
- Income Tax Assessment Act 1997
- 12 Section 11-55 (table item headed "foreign aspects of income taxation")
- 13 Paragraphs 703-75(3)(c) and (d)
- 14 Subparagraph 118-12(2)(a)(vi)
- 15 Before Subdivision 715-V
- 16 Subdivisions 717-J and 719-X
- 17 Subsection 995-1(1)
- 18 Subsection 995-1(1)
- 19 Subsection 995-1(1) (definition of FDA credit )
- 20 Subsection 995-1(1) (definition of FDA debit )
- 21 Subsection 995-1(1) (definition of FDA declaration )
- 22 Subsection 995-1(1) (definition of FDA declaration percentage )
- 23 Subsection 995-1(1) (definition of FDA surplus )
- 24 Subsection 995-1(1) (definition of foreign dividend account )
- Taxation Administration Act 1953
- 25 After section 288-75 in Schedule 1
- Part 3 Application and transitional
- 26 General application
- 27 Income years starting on 1 July 2005 or after that day and before Royal Assent
- 28 Later starting income years
- Schedule 3 Denying deductions for illegal activity
- Income Tax Assessment Act 1997
- 1 Section 12-5
- 2 After section 26-53
- 3 After section 110-37
- 4 After subsection 110-55(9)
- 5 Application
- Schedule 4 Film copyright
- Income Tax Assessment Act 1936
- 1 Paragraph 124PA(4)(b)
- 2 Section 124U
- 3 Subsection 124UA(2)
- Income Tax Assessment Act 1997
- 4 Paragraph 40-70(2)(b)
- 5 Subsection 40-95(7) (table item 5)
- 6 Subsection 40-95(7) (table item 7)
- 7 Subsection 40-100(4)
- 8 Subsection 40-105(1)
- 9 Subsection 40-105(4)
- 10 Subsection 40-110(1) (example)
- 11 Subsection 40-110(5)
- 12 Application
- Schedule 5 Employee share schemes
- Income Tax Assessment Act 1936
- 1 Subsections 26AAC(1) and (2)
- 2 Subsection 26AAC(4AA)
- 3 After section 26AAC
- 4 Subsection 139CE(1)
- 5 After subsection 139CE(3)
- 6 Subsection 139DD(2A)
- 7 Subsection 139DD(3)
- 8 After subsection 139DD(3A)
- 9 Subsection 139DR(2)
- 10 Subsection 139DR(4)
- 11 Subsection 139DR(5)
- 12 Subsection 139DR(6)
- Income Tax Assessment Act 1997
- 13 After subsection 115-30(1)
- 14 At the end of subsection 130-80(1)
- Income Tax (Transitional Provisions) Act 1997
- 15 At the end of section 130-80
- 16 At the end of section 130-80
- 17 At the end of section 130-95
- 18 Subsection 130-110(5)
- Taxation Laws Amendment Act (No. 3) 2003
- 19 At the end of item 12 of Schedule 2
- 20 Application
- Schedule 6 Superannuation guarantee charge
- Income Tax Assessment Act 1997
- 1 Section 12-5 (table item headed "superannuation guarantee charge")
- 2 At the end of Division 26
- Superannuation Guarantee (Administration) Act 1992
- 3 Subsection 5(3)
- 4 Subsection 6(1)
- 5 After section 23
- 6 Subsection 33(1)
- 7 Paragraph 35(1)(d)
- 8 Subsection 46(2) (definition of lodgment day )
- 9 At the end of Part 7
- 10 Application
- Schedule 7 Superannuation on back payments
- Income Tax Assessment Act 1936
- 1 Subsection 82AAC(1)
- 2 Subsection 82AAC(2)
- 3 Subsection 82AAC(2)
- 4 Subsection 82AAC(2A)
- 5 Paragraphs 82AAC(2A)(a) and (b)
- 6 Paragraph 82AAD(1)(a)
- 7 Section 82AADA
- 8 Subsection 82AAF(1)
- 9 Subsection 82AAF(2)
- 10 Subsection 82AAQ(1)
- 11 Paragraph 82AAQ(2)(a)
- 12 Subsections 82AAR(1) and (2)
- 13 Subsection 82AAR(4)
- Income Tax Assessment Act 1997
- 14 Paragraph 26-80(2)(b)
- 15 Paragraphs 26-80(4)(b) and (5)(b)
- 16 Paragraph 26-80(5)(c)
- Superannuation Guarantee (Administration) Act 1992
- 17 Before section 16
- 18 After subsection 63A(1)
- 19 Previous interpretation preserved
- 20 Application
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