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Tax Laws Amendment (2007 Measures No. 3) Act 2007 (79 of 2007)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 Distributions to entities connected with a private company and related issues
- Part 1 Main amendments
- Income Tax Assessment Act 1936
- 1 Section 109B
- 2 At the end of subsection 109C(3A)
- 3 After subsection 109D(4)
- 4 Paragraph 109E(1)(c)
- 5 Subsection 109E(2)
- 6 After subsection 109E(3)
- 7 Paragraph 109G(3)(a)
- 8 Paragraph 109G(3)(b)
- 9 After subsection 109G(3)
- 10 After subsection 109N(3)
- 11 Section 109P (note)
- 12 At the end of section 109R
- 13 After Subdivision DA of Division 7A
- 14 At the end of section 109UA
- 15 Subsection 109X(2)
- 16 Subsection 109Y(2) (definition of net assets )
- 17 Subsection 109Y(2) (definition of net assets )
- 18 Subsection 109Y(2) (paragraph (a) of the definition of repayments of non-commercial loans )
- 19 After subsection 109ZC(1)
- 20 Subsection 109ZC(2)
- 21 Section 109ZD
- 22 Section 109ZD
- 23 Section 109ZD
- 24 Section 109ZD
- 25 Section 109ZD
- 26 Section 109ZD
- 27 Section 109ZD
- Income Tax Assessment Act 1997
- 28 Subparagraph 202-45(g)(i)
- 29 Section 205-30 (table item 8)
- Part 2 Other amendments
- Fringe Benefits Tax Assessment Act 1986
- 30 At the end of subsection 16(1)
- 31 Subsection 136(1) (paragraph (r) of the definition of fringe benefit )
- 32 Subsection 136(1) (at the end of the definition of fringe benefit )
- Income Tax Assessment Act 1936
- 33 Section 108
- 34 Subsection 109Y(2) (definition of non-commercial loans )
- 35 Subsection 109Y(2) (definition of repayments of non-commercial loans )
- 36 Subsection 109Y(2) (subparagraph (b)(i) of the definition of repayments of non-commercial loans )
- 37 Paragraph 160AEA(1)(d)
- 38 Paragraph 268-40(5)(b) in Schedule 2F
- Income Tax Assessment Act 1997
- 39 Section 10-5 (table item headed "shareholders")
- 40 Paragraph 165-60(5)(b)
- 41 Subparagraph 202-45(g)(ii)
- Part 3 Time limit for making franking assessments
- Income Tax Assessment Act 1997
- 42 After subsection 214-60(1)
- Part 4 Application
- 43 Application
- Schedule 2 Transitional excess non-concessional contributions
- Income Tax (Transitional Provisions) Act 1997
- 1 At the end of paragraph 292-80(3)(b)
- 2 At the end of section 292-80
- Schedule 3 Capital gains of testamentary trusts
- Income Tax Assessment Act 1997
- 1 Before paragraph 103-25(3)(a)
- 2 At the end of Subdivision 115-C
- 3 Application
- 4 Amendment of assessments
- Schedule 4 Superannuation of deceased military and police
- Income Tax Assessment Act 1997
- 1 Section 302-195
- 2 At the end of section 302-195
- 3 Subsection 995-1(1)
- 4 Application
- 5 Payments by Commissioner in relation to lump sums paid before 1 July 2007
- Schedule 5 Thin capitalisation
- Income Tax (Transitional Provisions) Act 1997
- 1 Subsection 820-45(1)
- Schedule 6 Repeal of dividend tainting rules
- Income Tax Assessment Act 1936
- 1 Sections 46G to 46M
- 2 After paragraph 177EA(17)(g)
- Income Tax Assessment Act 1997
- 3 Subsection 197-50(1) (note)
- 4 Paragraph 202-45(e)
- 5 Subsection 375-872(4)
- 6 After paragraph 975-300(3)(b)
- 7 Paragraph 975-300(3)(e)
- 8 Application
- Schedule 7 Interest withholding tax
- Income Tax Assessment Act 1936
- 1 Paragraph 128F(1)(e)
- 2 Paragraph 128F(1A)(d)
- 3 Paragraph 128F(1B)(b)
- 4 After subsection 128F(3)
- 5 After subsection 128F(5)
- 6 Subsection 128F(9)
- 7 Subsection 128F(9)
- 8 At the end of section 128F
- 9 Subsection 128FA(1)
- 10 Paragraph 128FA(2)(b)
- 11 After subsection 128FA(6)
- 12 Subsections 128FA(7)
- 13 After subsection 128FA(7)
- 14 Subsection 128FA(8)
- 15 Subsection 128FA(8)
- 16 Application
- Schedule 8 Forestry managed investment schemes
- Part 1 Main amendments
- Income Tax Assessment Act 1936
- 1 After section 82KZMG
- Income Tax Assessment Act 1997
- 2 After Division 392
- Taxation Administration Act 1953
- 3 At the end of Part 5-25 in Schedule 1
- Part 2 Other amendments
- Income Tax Assessment Act 1936
- 4 Subsection 82KH(1) (after paragraph (p) of the definition of relevant expenditure )
- 5 After paragraph 82KH(1G)(p)
- 6 Paragraph 82KH(1L)(p)
- 7 After subsection 262A(2)
- 8 Subsection 262A(6)
- 9 Subsection 262A(6)
- 10 Subsection 262A(6)
- 11 Subsection 262A(6)
- Income Tax Assessment Act 1997
- 12 Section 10-5 (at the end of table item headed "forestry agreement")
- 13 Section 10-5 (after table item headed "forestry agreement")
- 14 Section 12-5 (after table item headed "foreign tax credits")
- 15 After section 15-45
- 16 Section 112-97 (after table item 22)
- 17 Subsection 995-1(1)
- 18 Subsection 995-1(1)
- 19 Subsection 995-1(1)
- 20 Subsection 995-1(1)
- 21 Subsection 995-1(1)
- 22 Subsection 995-1(1)
- 23 Subsection 995-1(1)
- 24 Subsection 995-1(1) (definition of participant )
- 25 Subsection 995-1(1)
- Part 3 Application
- 26 Application
- Schedule 9 Non-resident trustee beneficiaries
- Income Tax Assessment Act 1936
- 1 Subsections 98(3) and (4)
- 2 Subsection 98A(1)
- 3 Paragraph 98A(2)(a)
- 4 At the end of section 98A
- 5 After section 98A
- 6 After paragraph 99B(2)(b)
- 7 After subparagraph 99B(2)(c)(ii)
- 8 After section 99D
- 9 Subsection 100(1) (note)
- 10 At the end of subsection 100(1)
- 11 After subsection 100(1A)
- 12 At the end of section 100
- 13 Subsection 128B(1) (note)
- Income Tax Assessment Act 1997
- 14 Section 12-5 (table item headed "foreign residents")
- 15 Section 13-1 (table item headed "trusts")
- 16 Subparagraphs 115-215(2)(b)(ii) and (iii)
- 17 Section 115-220 (heading)
- 18 Subsection 115-220(1)
- 19 Subsection 115-220(2) (heading)
- 20 Subsection 115-220(2)
- 21 After section 115-220
- 22 Subparagraph 207-50(3)(b)(ii)
- 23 After section 802-15
- 24 Subsection 855-40(3)
- 25 Subsection 855-40(4)
- 26 Subsection 855-40(9)
- Income Tax Rates Act 1986
- 27 Subparagraph 5(a)(iv)
- 28 Subparagraph 5(b)(iv)
- 29 Section 28
- 30 Application
- 31 Transitional provision - trusts that ceased to exist before introduction
- 32 Transitional provision - managed investment trusts
- 33 Transitional provision - intermediaries
- 34 Transitional provision - application of former subsection 768-605(4) and former section 768-615 of the Income Tax Assessment Act 1997
- Schedule 10 Distributions to foreign residents from managed investment trusts
- Part 1 Main amendments
- Taxation Administration Act 1953
- 1 At the end of Division 12 in Schedule 1
- 2 At the end of Subdivision 18-A in Schedule 1
- Part 2 Consequential amendments
- Income Tax Assessment Act 1936
- 3 Subsection 6(1)
- 4 Subsection 6(1)
- 5 Subsection 6(1)
- 6 Before section 100
- 7 Before subsection 100(2)
- 8 Paragraph 202EE(1)(c)
- 9 Subsection 255(2A)
- Income Tax Assessment Act 1997
- 10 At the end of paragraph 115-215(2)(b)
- 11 Subsection 995-1(1)
- 12 Subsection 995-1(1)
- 13 Subsection 995-1(1)
- Taxation Administration Act 1953
- 14 Subsection 10-5(1) in Schedule 1 (at the end of the table)
- 15 Subsection 12-5(2) in Schedule 1 (before table item 1)
- 16 Subsection 15-15(1) in Schedule 1
- 17 Subsection 15-15(1) in Schedule 1 (at the end of the note)
- 18 Subsection 15-35(1) in Schedule 1
- 19 After subsection 16-153(3) in Schedule 1
- 20 Paragraph 16-155(1)(a) in Schedule 1
- 21 After section 16-155 in Schedule 1
- 22 Paragraph 16-160(1)(a) in Schedule 1
- 23 Subsection 16-170(1) in Schedule 1
- 24 After subsection 16-170(1) in Schedule 1
- 25 Subsection 16-175(1) in Schedule 1
- 26 Subsection 16-175(1) in Schedule 1
- 27 At the end of section 18-15 in Schedule 1
- 28 At the end of section 18-25 in Schedule 1
- 29 Paragraph 20-35(3)(a) in Schedule 1
- 30 Paragraph 20-35(3)(b) in Schedule 1
- 31 At the end of section 20-35 in Schedule 1
- Part 3 Application
- 32 Application
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