Tax Laws Amendment (2006 Measures No. 2) Act 2006 (58 of 2006)
Schedule 7 Technical corrections and improvements
Part 3 Amendments relating to asterisking
Division 4 Other asterisking amendments
Income Tax Assessment Act 1997
216 General asterisking amendments of the Income Tax Assessment Act 1997
The provisions of the Income Tax Assessment Act 1997 listed in the table are amended as set out in the table.
|
Asterisking amendments |
|||
|
Item |
Provision |
Omit: |
Substitute: |
|
1 |
Section 50-25 (table item 5.1) |
local governing body |
*local governing body |
|
2 |
Subsection 87-40(1) |
agent |
*agent |
|
3 |
Paragraph 87-40(2)(a) |
agent |
*agent |
|
4 |
Subsections 87-40(3), (4) and (5) |
agent (first occurring) |
*agent |
|
5 |
Section 106-60 |
agent |
*agent |
|
6 |
Section 109-10 (table item 1) |
agent |
*agent |
|
7 |
Subsection 110-35(2) |
agent |
*agent |
|
8 |
Subsections 118-30(1), (2) and (3) |
a film |
a *film |
|
9 |
Paragraph 122-25(3)(c) |
film |
*film |
|
10 |
Paragraph 165-55(2)(d) |
film |
*film |
|
11 |
Paragraph 207-115(4)(c) |
residency requirement |
*residency requirement |
|
12 |
Section 207-155 |
scheme |
*scheme |
|
13 |
Subsection 215-20(1) (paragraph (b) of the definition of undebited non-share dividends) |
scheme |
*scheme |
|
14 |
Subsection 375-880(1) |
film |
*film |
|
15 |
Subparagraph 376-110(2)(a)(i) |
film |
*film |
|
16 |
Subsection 405-25(3) |
film |
*film |
|
17 |
Paragraph 405-25(4)(b) |
film |
*film |
|
18 |
Paragraph 960-100(1)(g) |
superannuation fund |
*superannuation fund |
|
19 |
Subsection 960-100(2) |
superannuation fund |
*superannuation fund |
|
20 |
Subsection 995-1(1) (definition of child) |
adopted child |
*adopted child |
|
21 |
Subsection 995-1(1) (subparagraph (b)(v) of the definition of copyright collecting society) |
agent |
*agent |
|
22 |
Subsection 995-1(1) (definition of feature film) |
animated feature film |
a *film that is an animated feature film |
|
23 |
Subsection 995-1(1) (definition of public official) |
local governing body |
*local governing body |
|
24 |
Subsection 995-1(1) (paragraph (b) of the definition of relative) |
adopted child |
*adopted child |
|
25 |
Subsection 995-1(1) (note to the definition of tax loss) |
*film |
film |
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