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Tax Laws Amendment (2007 Measures No. 2) Act 2007 (78 of 2007)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- 4 Amendment of assessments
- Schedule 1 Effective life provisions
- Income Tax Assessment Act 1997
- 1 Subsection 40-95(7) (table items 11, 12 and 13)
- 2 Subsection 40-95(8)
- 3 At the end of section 40-95
- 4 Subsection 40-105(4)
- 5 After subsection 40-110(3)
- 6 Subsection 40-110(4)
- 7 Application
- Schedule 2 Taxation of boating activities
- Part 1 Main amendments
- Income Tax Assessment Act 1997
- 1 After section 26-45
- 2 At the end of section 110-38
- 3 After subsection 110-55(9D)
- 4 At the end of Subdivision 118-A
- Part 2 Consequential amendments
- A New Tax System (Goods and Services Tax) Act 1999
- 5 Paragraph 69-5(3)(e)
- Income Tax Assessment Act 1997
- 6 Section 12-5 (table item relating to boats)
- 7 Section 26-50 (heading)
- 8 Paragraph 26-50(1)(a)
- 9 Paragraphs 26-50(1)(b) to (g)
- 10 Subsection 26-50(1)
- 11 Subsections 26-50(5) and (6)
- 12 Subsection 26-50(7)
- 13 Subsection 26-50(7)
- 14 Paragraph 26-50(7)(a)
- 15 Subsection 40-25(3) (heading)
- 16 Subsection 40-25(3)
- 17 Subsection 40-25(4)
- Part 3 Application
- 18 Application
- Schedule 3 Research and development
- Income Tax Assessment Act 1936
- 1 Subsections 73H(1) and (2)
- 2 Subsection 73I(2)
- 3 After section 73I
- 4 Application
- 5 Paragraph 73J(1)(b)
- 6 Application
- 7 Paragraph 73J(1)(c)
- 8 Subsection 73J(1) (note)
- 9 Application
- 10 Subsection 73P(2)
- 11 Application
- 12 Paragraphs 73Q(1)(a) and (b)
- 13 Subsection 73Q(3)
- 14 Application
- 15 Subsection 73Q(3)
- 16 Application
- 17 Section 73S
- 18 Application
- 19 Subsection 73X(1)
- 20 Application
- Income Tax Assessment Act 1997
- 21 Section 12-5 (at the end of the table item headed "research & development”)
- Taxation Administration Act 1953
- 22 After paragraph 14ZW(1)(bb)
- Schedule 4 Donation of listed shares to deductible gift recipients
- Income Tax Assessment Act 1997
- 1 Subsection 30-15(2) (table item 1, at the end of the column headed "Type of gift or contribution")
- 2 Subsection 30-15(2) (paragraph (b) in the cell at table item 1, column headed "How much you can deduct")
- 3 Subsection 30-15(2) (table item 1, at the end of the column headed "How much you can deduct")
- 4 Subsection 30-15(2) (table item 2, at the end of the column headed "Type of gift or contribution")
- 5 Subsection 30-15(2) (paragraph (b) in the cell at table item 2, column headed "How much you can deduct")
- 6 Subsection 30-15(2) (table item 2, at the end of the column headed "How much you can deduct")
- 7 Subsection 30-15(2) (after paragraph (c) in the cell at table item 7, column headed "Type of gift or contribution")
- 8 Subsection 30-15(2) (table item 7, at the end of the column headed "How much you can deduct")
- 9 Subsection 30-15(2) (after paragraph (c) in the cell at table item 7, column headed "Special conditions")
- 10 Application
- Schedule 5 Specifically listed deductible gift recipients
- Income Tax Assessment Act 1997
- 1 Subsection 30-50(2) (table item 5.2.25)
- 2 Section 30-65 (table item 7.2.4)
- 3 Subsection 30-80(2) (at the end of the table)
- 4 Section 30-105 (at the end of the table)
- 5 Subsection 30-315(2) (after table item 2AC)
- 6 Subsection 30-315(2) (after table item 28A)
- 7 Subsection 30-315(2) (after table item 60)
- 8 Subsection 30-315(2) (table item 122A)
- Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006
- 9 Item 12 of Schedule 3
- Schedule 6 Deductions for contributions relating to fund-raising events
- Income Tax Assessment Act 1997
- 1 Subsection 30-15(2) (paragraphs (a) and (b) of table item 7, column headed "Type of gift or contribution")
- 2 Subsection 30-15(2) (paragraph (a) of table item 7, column headed "Special conditions")
- 3 Subsection 30-15(2) (paragraph (a) of table item 7, column headed "Special conditions")
- 4 Subsection 30-15(2) (paragraph (b) of table item 7, column headed "Special conditions")
- 5 Subsection 30-15(2) (paragraph (b) of table item 7, column headed "Special conditions")
- 6 Subsection 30-15(2) (paragraph (c) of table item 7, column headed "Special conditions")
- 7 Subsection 30-15(2) (paragraph (a) of table item 8, column headed "Type of gift or contribution")
- 8 Subsection 30-15(2) (paragraph (a) of table item 8, column headed "Special conditions")
- 9 Subsection 30-15(2) (paragraph (a) of table item 8, column headed "Special conditions")
- 10 Application
- Schedule 7 Technical corrections
- Income Tax Assessment Act 1936
- 1 Paragraph 272-100(d) in Schedule 2F
- Income Tax Assessment Act 1997
- 2 Paragraph 58-5(2)(a)
- 3 Paragraph 58-5(4)(a)
- 4 Paragraph 58-5(4)(b)
- 5 Paragraph 58-5(5)(a)
- 6 Subsection 58-10(1)
- 7 Paragraph 58-10(1)(a)
- 8 Paragraph 58-10(2)(a)
- 9 Subparagraph 58-10(2)(b)(i)
- 10 Subparagraphs 58-10(2)(b)(ii) and (iii)
- 11 Paragraph 58-10(2)(c)
- 12 Paragraph 58-10(2)(c)
- 13 Paragraph 58-85(1)(a)
- 14 Subsection 995-1(1) (definition of exempt entity )
- 15 Transitional
- 16 Application: GST
- Schedule 8 Venture capital
- Part 1 Venture capital limited partnerships
- Income Tax Assessment Act 1997
- 1 Section 118-400
- 2 Paragraph 118-405(1)(c)
- 3 Subparagraph 118-405(1)(d)(iv)
- 4 Subparagraph 118-405(1)(d)(iv)
- 5 Subsection 118-405(3) (heading)
- 6 At the end of section 118-405
- 7 Paragraphs 118-410(1)(c) and (d)
- 8 Subparagraph 118-410(1)(e)(ii)
- 9 Subparagraph 118-410(1)(e)(ii)
- 10 Subparagraph 118-410(1)(f)(iv)
- 11 Paragraph 118-410(2)(b)
- 12 Paragraph 118-410(2)(c)
- 13 Subparagraph 118-410(2)(e)(iv)
- 14 Subparagraph 118-410(2)(e)(iv)
- 15 Subsection 118-410(4) (heading)
- 16 At the end of section 118-410
- 17 Subsection 118-415(3) (heading)
- 18 At the end of section 118-415
- 19 Paragraph 118-420(1)(c)
- 20 Paragraph 118-420(3)(b)
- 21 Paragraph 118-420(4)(a)
- 22 Paragraph 118-420(4)(b)
- 23 Paragraph 118-420(5)(b)
- 24 Paragraph 118-420(5)(c)
- 25 Subsection 118-420(6)
- 26 Section 118-425 (heading)
- 27 Paragraph 118-425(1)(b)
- 28 Subparagraph 118-425(1)(b)(ii)
- 29 At the end of paragraph 118-425(1)(b)
- 30 At the end of subsection 118-425(2)
- 31 Subsection 118-425(5)
- 32 Paragraphs 118-425(5)(a) and (b)
- 33 Subsection 118-425(5) (note)
- 34 Subsection 118-425(9)
- 35 Subsection 118-425(10) (heading)
- 36 Subsection 118-425(10)
- 37 Subsection 118-425(10)
- 38 Subparagraph 118-425(11)(a)
- 39 Paragraph 118-425(11)(b)
- 40 Subparagraph 118-425(11)(c)(i)
- 41 Subparagraph 118-425(11)(c)(iii)
- 42 Paragraph 118-425(11)(d)
- 43 After subsection 118-425(12)
- 44 After section 118-425
- 45 Paragraph 118-430(a)
- 46 Paragraph 118-430(b)
- 47 Paragraph 118-435(1)(b)
- 48 Paragraph 118-435(1)(c)
- 49 At the end of paragraph 118-435(1)(d)
- 50 Paragraph 118-435(2)(b)
- 51 Paragraphs 118-435(2)(c) and (d)
- 52 Subsection 118-440(1) (note)
- 53 Subsection 995-1(1) (definition of eligible venture capital investment )
- Venture Capital Act 2002
- 54 Paragraph 9-1(1)(a)
- 55 Paragraph 9-1(1)(d)
- 56 Paragraph 9-1(1)(e)
- 57 Subparagraph 9-1(1)(e)(ii)
- 58 At the end of paragraph 9-1(1)(e)
- 59 Paragraph 9-1(1)(f)
- 60 Subparagraph 9-5(1)(d)(ii)
- 61 Subparagraph 9-5(1)(d)(iii)
- 62 At the end of paragraph 9-5(1)(d)
- 63 Paragraph 9-5(1)(e)
- 64 After paragraph 9-10(1)(a)
- 65 Paragraph 15-1(ga)
- 66 After paragraph 15-1(ga)
- 67 Paragraph 15-10(c)
- 68 Paragraph 15-10(d)
- 69 At the end of section 15-10
- 70 Paragraph 21-5(3)(d)
- 71 Paragraph 21-5(3)(d)
- 72 Paragraph 21-5(3)(f)
- 73 Paragraph 21-20(1)(g)
- 74 Paragraph 21-20(1)(h)
- 75 Paragraph 21-20(1)(i)
- 76 At the end of subsection 21-20(1)
- 77 Section 25-1
- 78 Section 25-1 (note)
- 79 After subsection 25-5(1)
- 80 Subsection 25-5(2)
- 81 After subsection 25-10(1)
- 82 Subsection 25-10(2)
- 83 After subsection 25-15(1)
- 84 Subsection 25-15(2)
- 85 Application
- Part 2 Early stage venture capital limited partnerships
- Income Tax Assessment Act 1936
- 86 Subsection 6(1)
- 87 Subsections 18A(1) and (2)
- 88 Paragraphs 92(2AA)(b) and 92A(1)(b)
- 89 Subsection 94D(2)
- 90 Subsection 94D(2) (note 1)
- 91 Subsection 94D(2) (note 2)
- 92 Subsection 94D(2) (note 3)
- 93 Paragraph 94D(3)(a)
- 94 After subparagraph 94D(3)(a)(i)
- 95 Subparagraph 128B(3)(h)(ii)
- Income Tax Assessment Act 1997
- 96 Subsection 4-10(2) (note 2)
- 97 Subsection 9-5(2) (note 2)
- 98 Section 11-15 (table item dealing with foreign investment)
- 99 Section 11-15 (after the table item dealing with United Nations)
- 100 Subsection 26-68(1) (heading)
- 101 Paragraph 26-68(1)(a)
- 102 At the end of paragraph 26-68(1)(b)
- 103 Subparagraph 26-68(2)(a)(ii)
- 104 Section 36-25 (table headed " Tax losses of VCLPs, AFOFs and VCMPs ")
- 105 After section 51-50
- 106 Subsection 51-54(1) (heading)
- 107 Paragraph 51-54(1)(a)
- 108 At the end of paragraph 51-54(1)(b)
- 109 Subparagraph 51-54(2)(a)(ii)
- 110 Subsections 104-255(1) and (4)
- 111 Subsections 104-255(4) and (5)
- 112 Paragraph 104-255(6)(a)
- 113 Paragraph 104-255(6)(b)
- 114 Paragraph 116-30(5)(a)
- 115 Subsection 118-21(1)
- 116 Section 118-400
- 117 Section 118-400
- 118 At the end of section 118-400
- 119 After section 118-405
- 120 Subsection 118-410(1) (heading)
- 121 Paragraph 118-410(1)(b)
- 122 Paragraph 118-410(1)(f)
- 123 Subparagraph 118-410(1)(f)(iv)
- 124 Paragraph 118-410(2)(b)
- 125 Paragraph 118-410(2)(d)
- 126 Paragraphs 118-420(4)(c) and (5)(d)
- 127 At the end of subsection 118-425(7)
- 128 Paragraph 118-425(8)(b)
- 129 Paragraph 118-425(11)(a)
- 130 Before section 118-430
- 131 Subsection 118-440(1)
- 132 Subsections 118-440(3) and (5)
- 133 Paragraph 118-440(5)(a)
- 134 Paragraph 118-440(5)(b)
- 135 Paragraph 118-440(7)(a)
- 136 Paragraph 118-440(7)(c)
- 137 Subsection 118-440(8)
- 138 At the end of section 118-440
- 139 Section 195-60
- 140 Section 195-65 (heading)
- 141 Section 195-65
- 142 Section 195-70 (heading)
- 143 Section 195-70
- 144 Section 195-70
- 145 Subsection 995-1(1)
- 146 Subsection 995-1(1)
- 147 Subsection 995-1(1) (paragraph (a) of the definition of carried interest )
- 148 Subsection 995-1(1)
- 149 Subsection 995-1(1)
- 150 Subsection 995-1(1)
- 151 Subsection 995-1(1) (note 2 at the end of the definition of income year )
- 152 Subsection 995-1(1) (after paragraph (a) of the definition of investment registration requirement )
- 153 Subsection 995-1(1) (paragraph (b) of the definition of limited partnership )
- 154 Subsection 995-1(1)
- 155 Subsection 995-1(1)
- 156 Subsection 995-1(1) (definition of unconditionally registered )
- Pooled Development Funds Act 1992
- 157 Subsection 4(1)
- 158 Paragraph 6(3)(a)
- 159 After paragraph 6(3)(a)
- 160 Paragraph 72(1)(c)
- 161 After paragraph 72(1)(c)
- 162 Paragraph 73(1)(c)
- 163 After paragraph 73(1)(c)
- 164 Paragraph 74(2)(c)
- 165 After paragraph 74(2)(c)
- Venture Capital Act 2002
- 166 Section 3-5 (heading)
- 167 Paragraph 3-5(a)
- 168 Part 2 (heading)
- 169 Section 7-1
- 170 Section 7-1
- 171 After section 9-1
- 172 Subparagraph 9-5(1)(d)(i)
- 173 Subparagraph 9-5(1)(d)(ii)
- 174 Paragraph 9-5(1)(e)
- 175 Subsection 11-1(1)
- 176 After paragraph 11-1(2)(j)
- 177 After subsection 13-1(1)
- 178 Subsections 13-1(3) and (4)
- 179 Subsection 13-1(5)
- 180 After subsection 13-5(1)
- 181 Subsection 13-5(3)
- 182 Subsection 13-10(1)
- 183 Subsection 13-10(3)
- 184 At the end of Division 13
- 185 Section 15-1
- 186 After paragraph 15-1(f)
- 187 Section 15-10
- 188 After section 15-15
- 189 After paragraph 17-1(1)(a)
- 190 Subsection 17-1(1)
- 191 Subsection 17-1(5)
- 192 After section 17-1
- 193 After paragraph 17-5(1)(a)
- 194 Subsection 17-5(1)
- 195 Subsection 17-5(6)
- 196 Subsection 17-10(1)
- 197 Subparagraph 17-10(1)(e)(i)
- 198 Section 17-15
- 199 Subsections 17-25(1) and 25-5(1)
- 200 Subsection 25-10(1)
- 201 Subsection 25-15(1)
- 202 Before paragraph 29-1(a)
- 203 Paragraph 29-1(b)
- 204 Paragraph 29-1(c)
- 205 Application
- Part 3 The Venture Capital Registration Board
- Income Tax Assessment Act 1997
- 206 Paragraph 118-425(2)(b)
- 207 Subsection 118-425(2)
- 208 Subsection 118-425(3) (note 3)
- 209 Subsection 118-425(14) (heading)
- 210 Subsection 118-425(14)
- 211 Subsection 995-1(1) (definition of form approved by the PDF Board )
- 212 Subsection 995-1(1)
- 213 Subsection 995-1(1) (definition of PDF Board )
- 214 Subsection 995-1(1)
- Pooled Development Funds Act 1992
- 215 Subsection 4(1) (definition of Board )
- 216 Part 2 (heading)
- 217 Section 5
- Venture Capital Act 2002
- 218 Subsection 1-15(2)
- 219 Section 3-1 (note)
- 220 Paragraph 3-5(c)
- 221 Section 3-15 (heading)
- 222 Section 3-15
- 223 Section 3-20
- 224 Section 7-1
- 225 Paragraph 9-10(1)(b)
- 226 Subsection 9-10(2)
- 227 Subsection 9-10(2)
- 228 Subsection 9-10(3)
- 229 Subsections 9-10(3) and 11-1(1)
- 230 Subsection 11-1(1)
- 231 Paragraph 11-1(2)(l)
- 232 Subsection 11-5(1)
- 233 Subsection 11-5(1)
- 234 Section 11-10
- 235 Subsections 11-15(1) and (2)
- 236 Subsection 11-15(2)
- 237 Subsections 11-15(3) and (4)
- 238 Subsection 11-15(4)
- 239 Subsection 13-1(1)
- 240 Paragraph 13-1(1)(d)
- 241 Subsection 13-1(1)
- 242 Subsection 13-1(2)
- 243 Paragraph 13-1(2)(d)
- 244 Subsection 13-1(2)
- 245 Subsection 13-1(3)
- 246 Subsection 13-1(3)
- 247 Subsection 13-1(4)
- 248 Subsection 13-1(4)
- 249 Subsection 13-5(1)
- 250 Subsection 13-5(1)
- 251 Subsection 13-5(2)
- 252 Subsection 13-5(2)
- 253 Section 15-1
- 254 Paragraph 15-1(h)
- 255 Subsection 15-5(1)
- 256 Subsection 15-5(1)
- 257 Sections 15-10, 15-15 and 15-20
- 258 Section 15-20
- 259 Subsections 17-1(1) and (2)
- 260 Paragraph 17-1(3)(a)
- 261 Paragraphs 17-1(3)(b) and (c)
- 262 Subsections 17-1(5) and 17-5(1)
- 263 Paragraph 17-5(2)(a)
- 264 Paragraph 17-5(2)(c)
- 265 Subsection 17-5(3)
- 266 Subsection 17-5(3)
- 267 Subsections 17-5(4) and (6)
- 268 Section 17-10 (heading)
- 269 Subsection 17-10(1)
- 270 Subsection 17-10(1)
- 271 Subsection 17-10(2)
- 272 Subsection 17-10(2)
- 273 Paragraph 17-10(2)(a)
- 274 Paragraph 17-10(2)(a)
- 275 Section 17-15
- 276 Section 17-15
- 277 Section 17-20
- 278 Subsections 17-25(1) and (2)
- 279 Section 21-1
- 280 Subsection 21-5(1)
- 281 Subsection 21-5(1)
- 282 Subsections 21-5(2) and (4)
- 283 Subsection 21-5(4)
- 284 Subsection 21-5(5)
- 285 Subsection 21-5(5)
- 286 Subsection 21-5(6)
- 287 Subsection 21-5(6)
- 288 Subsections 21-10(1) and (2)
- 289 Subsection 21-10(2)
- 290 Subsections 21-10(3) and (4)
- 291 Subsection 21-10(4)
- 292 Subsection 21-20(1)
- 293 Section 21-25 (heading)
- 294 Subsection 21-25(1)
- 295 Subsection 21-25(1)
- 296 Subsection 21-25(2)
- 297 Subsection 21-25(2)
- 298 Subsection 21-25(3)
- 299 Subsection 21-25(3)
- 300 Paragraph 21-25(3)(a)
- 301 Paragraph 21-25(3)(a)
- 302 Subsections 21-30(1) and (2)
- 303 Part 4 (heading)
- 304 Division 25 (heading)
- 305 Section 25-1
- 306 Section 25-5 (heading)
- 307 Subsection 25-5(1)
- 308 Subsection 25-5(2)
- 309 Subsections 25-5(3), (4) and (5)
- 310 Subsection 25-5(5)
- 311 Subsection 25-5(6)
- 312 Subsection 25-5(6)
- 313 Section 25-10 (heading)
- 314 Subsection 25-10(1)
- 315 Subsection 25-10(2)
- 316 Subsections 25-10(3), (4) and (5)
- 317 Subsection 25-10(5)
- 318 Subsection 25-10(6)
- 319 Subsection 25-10(6)
- 320 Section 25-15 (heading)
- 321 Subsection 25-15(1)
- 322 Subsection 25-15(2)
- 323 Subsections 25-15(3), (4) and (5)
- 324 Subsection 25-15(5)
- 325 Subsection 25-15(6)
- 326 Subsection 25-15(6)
- 327 Section 29-1
- 328 Subsection 29-5(1)
- 329 Subsection 29-5(2)
- 330 Subsection 29-10(1)
- 331 Subsection 29-10(1)
- 332 Subsection 29-10(2)
- 333 Subsection 29-10(2)
- 334 Subsection 29-10(4)
- 335 Subsection 29-10(4)
- 336 Subsection 29-10(5)
- 337 Subsection 29-10(5)
- 338 Subsection 29-10(6)
- 339 Subsection 29-10(6)
- 340 Paragraph 29-10(6)(b)
- 341 Subsection 29-10(8)
- 342 Paragraph 29-10(8)(a)
- 343 Subsections 29-15(1) and 33-1(1), (2) and (3)
- 344 Section 33-5 (heading)
- 345 Section 33-5
- 346 Paragraph 33-5(a)
- 347 Paragraphs 33-5(c) and (d)
- Part 4 Pooled development funds
- Pooled Development Funds Act 1992
- 348 Subsection 4(1) (at the end of the definition of registration application )
- 349 After subsection 11(4)
- Part 5 Conditional registration
- Income Tax Assessment Act 1997
- 350 Section 118-400 (note)
- 351 Subsection 995-1(1) (definition of unconditionally registered )
- Venture Capital Act 2002
- 352 Section 7-1 (note)
- 353 Subsection 13-10(2)
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