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Tax Laws Amendment (2006 Measures No. 3) Act 2006 (80 of 2006)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 Cyclone Larry and Cyclone Monica income support payments
- Income Tax Assessment Act 1936
- 1 Subsection 160AAA(1) (at the end of the definition of rebatable benefit )
- Income Tax Assessment Act 1997
- 2 Section 13-1 (after table item headed "corporate unit trusts")
- 3 Section 13-1 (table item headed "social security and other benefit payments")
- 4 Application
- Schedule 2 Non-assessable, non-exempt income relating to Cyclones Larry and Monica
- 1 Certain Commonwealth payments relating to Cyclones Larry and Monica are non-assessable, non-exempt income
- Schedule 3 Interim income support payments
- Income Tax Assessment Act 1936
- 1 Subsection 160AAA(1) (at the end of the definition of rebatable benefit )
- Income Tax Assessment Act 1997
- 2 Section 13-1 (after table item headed "interest")
- 3 Section 13-1 (table item headed "primary production")
- 4 Section 13-1 (table item headed "social security and other benefit payments")
- 5 Application
- Schedule 4 Simplified imputation system (share capital tainting rules)
- Part 1 The rewritten share capital tainting rules
- Division 1 Amendment
- Income Tax Assessment Act 1997
- 1 At the end of Part 3-5
- Division 2 Application and transitional provisions
- Income Tax (Transitional Provisions) Act 1997
- 2 At the end of Part 3-5
- Part 2 Consequential amendments relating to rewritten share capital tainting rules
- Division 1 Amendments
- Income Tax Assessment Act 1936
- 3 Subsection 6(1)
- 4 Subsection 6(1) (definition of tainting amount )
- Income Tax Assessment Act 1997
- 5 Section 205-30 (after table item 7)
- 6 Subsection 721-10(2) (table item 5)
- 7 Subsection 995-1(1)
- 8 Subsection 995-1(1)
- 9 Subsection 995-1(1)
- Taxation Administration Act 1953
- 10 Subsection 8AAB(4) (table item 1A)
- 11 Subsection 8AAB(5) (after table item 2)
- 12 Subsection 250-10(1) in Schedule 1 (table item 25)
- 13 Subsection 250-10(2) in Schedule 1 (before table item 38)
- Division 2 Application provision
- 14 Application of amendments
- Part 3 Amendment of the old share capital tainting rules
- Division 1 Amendments
- Income Tax Assessment Act 1936
- 15 Paragraph 160ARDM(2)(b)
- 16 After subsection 160ARDM(2A)
- 17 After subsection 160ARDM(4)
- 18 Subsection 160ARDM(6)
- Division 2 Application provision
- 19 Application of amendments
- Part 4 Relocating the definition of share capital account
- Division 1 Main amendment
- Income Tax Assessment Act 1997
- 20 After Subdivision 975-A
- Division 2 Consequential amendments
- Income Tax Assessment Act 1936
- 21 Subsection 6(1) (definition of share capital account )
- 22 Section 6D
- Income Tax Assessment Act 1997
- 23 Paragraph 118-20(6)(a)
- 24 Subsection 164-15(1) (definition of share capital account credit )
- 25 Subsection 164-15(2) (definition of share capital account credit )
- 26 Subsection 164-15(4) (definition of share capital account credit )
- 27 Paragraph 974-120(2)(b)
- 28 Subsection 995-1(1) (definition of paid-up share capital )
- 29 Subsection 995-1(1)
- Division 3 Application provision
- 30 Application of amendments
- Schedule 5 Government grants
- Income Tax Assessment Act 1997
- 1 Subsection 118-37(2)
- 2 Application
- Schedule 6 Tax offset for Medicare levy surcharge (lump sum payments in arrears)
- A New Tax System (Medicare Levy Surcharge - Fringe Benefits) Act 1999
- 1 At the end of subsection 10(1)
- Income Tax Assessment Act 1936
- 2 At the end of subsection 251S(1)
- Income Tax Assessment Act 1997
- 3 Section 13-1 (table item headed "lump sum income arrears")
- 4 At the end of Division 61
- 5 Subsection 995-1(1)
- 6 Subsection 995-1(1)
- 7 Subsection 995-1(1)
- Income Tax (Transitional Provisions) Act 1997
- 8 After Part 2-15
- Medicare Levy Act 1986
- 9 At the end of section 5
- Taxation Administration Act 1953
- 10 Section 45-340 in Schedule 1 (method statement, step 1, after paragraph (d))
- 11 Section 45-375 in Schedule 1 (method statement, step 1, after paragraph (c))
- Schedule 7 Reporting superannuation contributions
- Superannuation Guarantee (Administration) Act 1992
- 1 Subsection 6(1)
- 2 Subsection 6(1)
- 3 After section 77
- Taxation Administration Act 1953
- 4 Paragraph 298-5(b) in Schedule 1
- 5 At the end of section 298-5 in Schedule 1
- 6 Application
- Schedule 8 Exclusion for fringe benefits to address personal security concern
- Fringe Benefits Tax Assessment Act 1986
- 1 At the end of subsection 5E(3)
- 2 At the end of section 5E
- 3 Application
- Schedule 9 Pre-1 July 88 funding credits
- Income Tax Assessment Act 1936
- 1 Paragraph 275B(2)(b)
- 2 Subsection 275B(3)
- 3 Subsections 275B(6) and (7)
- 4 Section 275C
- 5 Application
- Schedule 10 Allowing certain funds to obtain an ABN
- A New Tax System (Australian Business Number) Act 1999
- 1 At the end of subsection 38(1)
- 2 Paragraph 38(2)(c)
- A New Tax System (Goods and Services Tax) Act 1999
- 3 At the end of subsection 9-20(1)
- 4 Paragraph 9-20(2)(c)
- 5 Application
- Schedule 11 Deductible gift categories
- Part 1 Amendments
- Income Tax Assessment Act 1997
- 1 Subsection 30-25(1) (at the end of the table)
- 2 After section 30-35
- 3 Paragraph 30-37(a)
- 4 Subsection 30-45(1) (at the end of the table)
- 5 After section 30-45
- 6 Subsection 30-50(1) (at the end of the table)
- 7 Subsection 30-80(1) (table item 9.1.1)
- 8 Subsection 30-80(1) (at the end of the table)
- 9 Subsection 30-85(2)
- 10 Subsection 30-85(4)
- 11 After section 30-85
- 12 Subsection 30-315(2) (after table item 4)
- 13 Subsection 30-315(2) (after table item 44)
- 14 Subsection 30-315(2) (table item 44A)
- 15 Subsection 30-315(2) (table item 46)
- 16 Subsection 30-315(2) (after table item 46)
- 17 Subsection 30-315(2) (table item 53B)
- 18 Subsection 30-315(2) (table item 93)
- 19 Section 995-1
- 20 Section 995-1
- 21 Section 995-1
- 22 Section 995-1
- Part 2 Application and transitional provisions
- 23 Application of amendments
- 24 Transitional provision for item 7
- Schedule 12 GST treatment of gift-deductible entities
- A New Tax System (Goods and Services Tax) Act 1999
- 1 Subsections 29-40(2) and (2A)
- 2 Saving provision
- 3 Subsections 29-50(5) and (6)
- 4 At the end of Subdivision 29-B
- 5 Section 37-1 (before table item 1)
- 6 At the end of section 38-250
- 7 At the end of section 38-255
- 8 Paragraph 38-260(a)
- 9 At the end of section 38-270
- 10 At the end of section 40-160
- 11 Paragraph 63-5(2)(a)
- 12 At the end of section 111-18
- 13 At the end of section 129-45
- 14 After Division 156
- 15 Section 195-1
- 16 Application
- Schedule 13 Technical correction
- Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005
- 1 Item 68 of Schedule 1
- 2 Assessments
- Schedule 14 Wine equalisation tax
- A New Tax System (Wine Equalisation Tax) Act 1999
- 1 Subsections 19-15(2) and (3)
- 2 Subsection 19-25(2)
- 3 Application
- Schedule 15 GST treatment of residential premises
- A New Tax System (Goods and Services Tax) Act 1999
- 1 Paragraph 40-35(1)(a)
- 2 Paragraph 40-35(2)(a)
- 3 Subsection 40-65(1)
- 4 Paragraph 40-65(2)(b)
- 5 Paragraph 40-70(1)(a)
- 6 Paragraph 40-70(2)(b)
- 7 Paragraph 40-75(1)(a)
- 8 Section 195-1 (definition of floating home )
- 9 Section 195-1 (definition of residential premises )
- 10 Application
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