-
Tax Laws Amendment (2005 Measures No. 5) Act 2005 (162 of 2005)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 Modifications to exemption for foreign earnings
- Income Tax Assessment Act 1936
- 1 After subsection 23AG(1)
- 2 After subsection 23AG(2)
- 3 Subsections 23AG(6A) to (6E)
- 4 Subsection 23AG(6J)
- 5 Application
- Schedule 2 Tax offset for Australian production expenditure on television series
- Income Tax Assessment Act 1997
- 1 Subparagraph 376-15(1)(d)(ii)
- 2 At the end of paragraph 376-15(1)(d)
- 3 Subparagraph 376-15(1)(e)(i)
- 4 Subparagraph 376-15(1)(e)(v)
- 5 After paragraph 376-15(1)(e)
- 6 At the end of section 376-15
- 7 After section 376-15
- 8 Subsection 376-25(5)
- 9 Subsection 376-25(6) (note)
- 10 Section 376-35
- 11 At the end of section 376-35
- 12 Subsection 995-1(1)
- 13 Application
- Schedule 3 Consolidation
- Part 1 Bad debts
- Division 1 MEC groups
- Income Tax Assessment Act 1997
- 1 After Subdivision 719-H
- Division 2 Deducting debt/equity swap loss
- Income Tax Assessment Act 1997
- 2 At the end of subsection 709-205(1)
- 3 At the end of Subdivision 709-D
- Division 3 Consequential amendments
- Financial Corporations (Transfer of Assets and Liabilities) Act 1993
- 4 Subsection 22(2)
- 5 Paragraph 22(3)(d)
- 6 Subsection 22(3)
- 7 Subsection 22(3) (at the end of the note)
- Income Tax Assessment Act 1936
- 8 Paragraph 427(b)
- 9 Subsection 266-35(1) in Schedule 2F (note)
- 10 Subsection 266-85(3) in Schedule 2F (note)
- 11 Subsection 266-120(1) in Schedule 2F (note)
- 12 Subsection 266-160(2) in Schedule 2F (note)
- 13 Subsection 267-25(1) in Schedule 2F (note)
- 14 Subsection 267-65(1) in Schedule 2F (note)
- 15 Paragraph 271-60(5)(a) in Schedule 2F
- Income Tax Assessment Act 1997
- 16 Section 12-5 (table item headed "bad debts")
- 17 Subsection 25-35(5) (table item 6)
- 18 Subsection 165-120(1) (note 3)
- 19 Subparagraph 709-215(2)(c)(ii)
- Income Tax (Transitional Provisions) Act 1997
- 20 At the end of Division 719
- Part 2 Making and revoking certain choices
- Income Tax (Transitional Provisions) Act 1997
- 21 Paragraph 701-5(2)(b)
- 22 Paragraph 701-5(4)(a)
- 23 Paragraph 707-145(a)
- 24 Paragraph 707-325(5)(b)
- 25 Subsection 707-325(6)
- 26 Subparagraph 707-327(5)(a)(ii)
- 27 Paragraph 707-327(5)(b)
- 28 Subparagraph 707-328A(4)(a)(ii)
- 29 Paragraph 707-328A(4)(b)
- 30 Paragraph 707-350(5)(b)
- 31 Subsection 707-350(6)
- 32 Section 719-310
- Part 3 Application
- 33 Application
- Schedule 4 Thin capitalisation
- Income Tax (Transitional Provisions) Act 1997
- 1 At the end of Division 820
- Schedule 5 Forestry managed investments
- Income Tax Assessment Act 1936
- 1 Paragraph 82KZMG(2)(a)
- Schedule 6 Debt and equity interests
- Part 1 Related party at call etc. loans
- Income Tax Assessment Act 1997
- 1 At the end of subsection 164-10(1)
- 2 Subsection 164-15(2)
- 3 At the end of section 164-15
- 4 Subsection 164-20(3)
- 5 At the end of section 164-20
- 6 Paragraph 974-75(4)(c)
- 7 At the end of subsection 974-75(4)
- 8 At the end of section 974-75
- 9 Subsection 974-110(1) (heading)
- 10 After paragraph 974-110(1)(c)
- 11 After subsection 974-110(1)
- 12 Subsection 974-110(3)
- 13 Application of amendments
- Part 2 Technical amendments taken to have commenced on 1 July 2001
- Income Tax Assessment Act 1936
- 14 Subsection 160AOA(2)
- 15 Subsection 160APAAAB(6)
- Income Tax Assessment Act 1997
- 16 Paragraph 104-35(5)(c)
- 17 Paragraph 104-35(5)(e)
- 18 Paragraph 104-155(5)(c)
- 19 Paragraph 104-155(5)(e)
- 20 Section 109-10 (table item 2, column headed "In these circumstances:")
- 21 Section 109-10 (table item 2, column headed "You acquire the asset at this time:")
- 22 At the end of section 974-75
- 23 Subsection 974-105(1) (example)
- 24 Subsections 974-110(1) and (2) (note 3)
- 25 Application of amendments made by items 14 to 24
- New Business Tax System (Debt and Equity) Act 2001
- 26 Subitem 118(2) of Schedule 1
- 27 Subitem 118(9) of Schedule 1
- Part 3 Other technical amendments
- Income Tax Assessment Act 1997
- 28 Paragraph 104-35(5)(c)
- 29 Paragraph 104-35(5)(e)
- 30 Paragraph 104-155(5)(c)
- 31 Paragraph 104-155(5)(e)
- 32 Section 109-10 (table item 2, column headed "In these circumstances:")
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).
