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Tax Laws Amendment (2007 Measures No. 4) Act 2007 (143 of 2007)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 New foreign income tax offset rules
- Part 1 Main amendments
- Income Tax Assessment Act 1997
- 1 After Division 768
- Part 2 FIF income
- Income Tax Assessment Act 1936
- 2 After subsection 535(4)
- 3 After section 559
- Income Tax Assessment Act 1997
- 4 After section 768-530
- Part 3 Transitional
- Income Tax (Transitional Provisions) Act 1997
- 5 Before Division 820
- Part 4 Consequential and other amendments
- A New Tax System (Goods and Services Tax) Act 1999
- 6 Section 110-10
- 7 Section 195-1 (note at the end of the definition of taxable supply )
- Bank Integration Act 1991
- 8 Paragraph 22(4)(c)
- Fringe Benefits Tax Assessment Act 1986
- 9 Paragraph 19(1)(b)
- 10 Subparagraph 19(1)(ba)(ii)
- 11 Paragraph 24(1)(b)
- 12 Subparagraph 24(1)(ba)(ii)
- 13 Paragraph 44(1)(b)
- 14 Subparagraph 44(1)(ba)(ii)
- 15 Paragraph 52(1)(b)
- 16 Subparagraph 52(1)(ba)(ii)
- 17 Subsection 136(1) (definition of foreign income deduction )
- Income Tax Assessment Act 1936
- 18 Subsection 6(1)
- 19 Subsection 6(1)
- 20 Subsection 6(1)
- 21 Subsection 6AB(1)
- 22 Subsections 6AB(1A) and (1B)
- 23 Subsection 6AB(2)
- 24 Subsections 6AB(3), (3A), (4), (5) and (5A)
- 25 Subsection 6AB(6) (definition of credit absorption tax )
- 26 Section 6AC
- 27 Subsections 6B(2AA) and (2B)
- 28 After section 6CA
- 29 Subsection 23AI(2)
- 30 Subsection 23AK(2)
- 31 Section 26A
- 32 Section 26D
- 33 Subsection 46FA(11) (definition of group company )
- 34 Subsection 46FB(6) (definition of group company )
- 35 Subsection 47A(2)
- 36 Section 79D
- 37 Section 79DA
- 38 Section 102AAB
- 39 Subsection 102AAM(2) (formula)
- 40 Subsection 102AAM(2)
- 41 Subsection 102AAM(2) (definition of FTC )
- 42 Subsection 102AAM(3) (formula)
- 43 Subsection 102AAM(3)
- 44 Subsection 102AAM(3) (definition of FTC )
- 45 Subsection 102AAM(4) (formula)
- 46 Subsection 102AAM(4)
- 47 Subsection 102AAM(4) (definition of FTC )
- 48 Subsection 102AAM(4A) (formula)
- 49 Subsection 102AAM(4A)
- 50 Subsection 102AAM(4A) (definition of FTC )
- 51 Subsection 102AAZC(1)
- 52 Subsection 102AAZC(2)
- 53 Subsection 102L(6)
- 54 Subsection 102T(7)
- 55 Paragraph 121B(3)(c)
- 56 Paragraph 121B(3)(d)
- 57 After subsection 121EG(3)
- 58 At the end of section 121EH
- 59 Section 121EI
- 60 Subsection 121EJ(1)
- 61 Subsection 121EJ(2)
- 62 Section 121K
- 63 Section 160ADA (note)
- 64 Division 18 of Part III
- 65 Division 18A of Part III
- 66 Division 19 of Part III
- 67 Section 160ZZY
- 68 After subsection 170(10A)
- 69 Subsection 177A(1) (definition of foreign tax credit )
- 70 Subsection 177A(1)
- 71 Paragraphs 177C(1)(bb) and (f)
- 72 Paragraph 177C(2)(d)
- 73 Paragraphs 177C(3)(ca) and (g)
- 74 Paragraph 177F(1)(d)
- 75 Paragraph 177F(3)(d)
- 76 Section 177H
- 77 Paragraph 316(2)(e)
- 78 Section 317
- 79 Section 317 (definition of attributed tax account credit )
- 80 Section 317 (definition of attributed tax account debit )
- 81 Section 317 (definition of attributed tax account surplus )
- 82 Section 317 (definition of member of a non-portfolio company group )
- 83 Section 317 (definition of non-portfolio dividend )
- 84 Section 317 (definition of tainted interest income )
- 85 At the end of section 317
- 86 Subsection 324(1)
- 87 Section 334
- 88 After section 334
- 89 Division 5 of Part X
- 90 Paragraph 389(a)
- 91 Paragraph 401(1)(d)
- 92 Paragraph 401(1)(e)
- 93 Subsection 401(6)
- 94 Section 424
- 95 Subsection 425(1)
- 96 Subsection 425(1)
- 97 Subsection 425(2)
- 98 Subsection 425(2)
- 99 Subsection 425(2)
- 100 Subsection 425(3)
- 101 Subsection 425(3)
- 102 Subsection 425(4)
- 103 Subsection 425(4)
- 104 Paragraph 426(a)
- 105 Paragraph 426(a)
- 106 Subparagraph 426(a)(i)
- 107 Subparagraph 426(a)(ii)
- 108 Section 426
- 109 Paragraph 427(b)
- 110 Paragraph 427(b)
- 111 Paragraph 427(b)
- 112 Paragraph 427(ba)
- 113 Paragraph 427(c)
- 114 Section 429
- 115 Section 429
- 116 Section 430
- 117 Subsection 431(1)
- 118 Paragraph 431(2)(a)
- 119 Paragraph 431(2)(b)
- 120 Subsections 431(4), (4A), (4B) and (4C)
- 121 Subsections 431(4D)
- 122 Subsection 431(5)
- 123 Paragraph 461(1)(f)
- 124 Paragraph 461(1)(g)
- 125 Subsection 469(8)
- 126 Division 20 of Part XI
- 127 Section 245-110 in Schedule 2C (table items 2 and 3 of the table in the definition of table of deductible revenue losses )
- Income Tax Assessment Act 1997
- 128 Subsection 4-15(2) (at the end of the table)
- 129 Section 10-5 (table item headed "dividends")
- 130 Section 10-5 (table item headed "dividends")
- 131 Section 10-5 (table item headed "foreign investment funds (FIFs)")
- 132 Section 12-5 (table item headed "foreign income")
- 133 Section 12-5 (table item headed "foreign tax credits")
- 134 Section 12-5 (table item headed "offshore banking units")
- 135 Section 13-1 (table item headed "films")
- 136 Section 13-1 (table item headed "foreign tax")
- 137 Section 13-1 (table item headed "overseas tax")
- 138 Section 13-1 (table item headed "shipping income")
- 139 Section 13-1 (table item headed "tax credit")
- 140 Section 36-10 (note 1)
- 141 Section 36-25 (table items 1 and 2 in the table headed " Tax losses of entities generally ")
- 142 Paragraph 61-570(2)(c)
- 143 Subsection 63-10(1) (after table item 20)
- 144 Subsection 63-10(1) (table item 35)
- 145 Subsection 63-10(1) (note 3)
- 146 Subsection 205-20(4)
- 147 Subsection 205-70(2) (example)
- 148 Subsection 205-70(2) (example)
- 149 Subsection 205-70(2) (example)
- 150 Subsection 205-70(2) (example)
- 151 Paragraph 220-400(1)(c)
- 152 Paragraph 220-405(1)(d)
- 153 Paragraph 305-75(2)(b)
- 154 Paragraph 305-75(3)(b)
- 155 Paragraph 305-75(5)(a)
- 156 Paragraph 701-1(4)(c)
- 157 Paragraphs 701-1(4)(d) to (g)
- 158 Paragraph 707-110(2)(b)
- 159 Paragraph 707-110(2)(c)
- 160 Subsection 707-130(1) (note 2)
- 161 Subsection 707-310(3) (table items 2 and 6)
- 162 Subsection 713-225(6A)
- 163 Subdivision 717-A
- 164 Section 717-200
- 165 Paragraph 717-205(b)
- 166 Paragraph 717-205(c)
- 167 Paragraph 717-205(d)
- 168 Section 717-215
- 169 Section 717-225
- 170 Section 717-235
- 171 Paragraph 717-240(b)
- 172 Paragraph 717-240(c)
- 173 Paragraph 717-240(d)
- 174 Section 717-250
- 175 Section 717-260
- 176 Paragraph 768-550(1)(a)
- 177 Paragraph 768-550(1)(a)
- 178 Subsection 768-550(2)
- 179 Section 802-40 (heading)
- 180 Section 802-40
- 181 Section 802-40 (formula)
- 182 Paragraph 830-1(a)
- 183 Paragraph 830-10(1)(b)
- 184 Paragraph 830-10(1)(c)
- 185 Paragraph 830-15(1)(b)
- 186 Paragraph 830-15(2)(b)
- 187 Paragraph 830-15(3)(b)
- 188 Subsection 995-1(1) (definition of attribution percentage )
- 189 Subsection 995-1(1)
- 190 Subsection 995-1(1) (definition of excess foreign tax credits )
- 191 Subsection 995-1(1)
- 192 Subsection 995-1(1) (definition of foreign tax )
- 193 Subsection 995-1(1) (at the end of the definition of tax loss )
- 194 Subsection 995-1(1)
- Income Tax (Transitional Provisions) Act 1997
- 195 Subsection 701D-1(1)
- 196 Paragraphs 701D-10(3)(a) and (b)
- 197 Paragraph 707-325(1)(d)
- 198 Subsection 707-325(9)
- 199 Paragraph 707-326(1)(b)
- 200 Subsection 707-328A(6)
- 201 Division 717
- 202 Subsection 830-20(3)
- 203 Paragraph 830-20(4)(c)
- 204 Subsection 830-20(4)
- 205 Subsection 830-20(5)
- International Tax Agreements Act 1953
- 206 Subsection 3(5)
- 207 Subsection 3(6)
- 208 Subsection 4(2)
- 209 Subsection 11FA(3)
- 210 Subsection 11FB(3)
- 211 After section 23
- Taxation Administration Act 1953
- 212 Paragraph 14ZW(1)(aaa)
- Taxation (Interest on Overpayments and Early Payments) Act 1983
- 213 Subsection 3(1) (paragraph (a) of the definition of income tax crediting amount )
- 214 Subsection 3A(1)
- 215 Subsection 3A(1)
- 216 After subsection 3A(1)
- 217 Subsection 3A(2)
- 218 Paragraph 3A(2)(c)
- 219 Section 8J
- 220 Paragraph 9(1A)(b)
- 221 Paragraph 11(b)
- Part 5 Application
- 222 Application
- 223 Application and transitional rules for section 802-40 of the 1997 Act
- 224 Application rule for credits arising under the International Tax Agreements Act 1953
- Part 6 Savings provisions
- 225 Object
- 226 Making and amending assessments, and doing other things, in relation to past matters
- Part 7 Sunsetting
- Income Tax (Transitional Provisions) Act 1997
- 227 Division 770
- Schedule 2 Exchange of membership interests in MDOs
- Part 1 Amendments
- Income Tax Assessment Act 1997
- 1 After section 112-53
- 2 Section 112-115 (after table item 14BA)
- 3 Subsection 124-5(1)
- 4 Subsection 124-5(2) (at the end of the note)
- 5 At the end of Division 124
- Part 2 Application of amendments
- 6 Application of amendments
- Schedule 3 Investment by superannuation funds in instalment warrants
- Superannuation Industry (Supervision) Act 1993
- 1 Before subsection 67(5)
- 2 At the end of section 71
- Schedule 4 Trustee beneficiary reporting rules
- Part 1 Main amendments
- Income Tax Assessment Act 1936
- 1 Subsection 102UA(1)
- 2 Paragraph 102UA(2)(a)
- 3 Subsection 102UA(3)
- 4 Section 102UB
- 5 Section 102UB (definition of correct UB statement )
- 6 Section 102UB (definition of listed person )
- 7 Section 102UB
- 8 Section 102UB
- 9 Section 102UB (definition of UB statement period )
- 10 Section 102UB (definition of ultimate beneficiary )
- 11 Section 102UB (definition of ultimate beneficiary non-disclosure tax )
- 12 Section 102UB
- 13 Subsection 102UC(4) (at the end of the definition of excluded trust )
- 14 Sections 102UE and 102UF
- 15 Section 102UG
- 16 Section 102UH
- 17 Section 102UJ
- 18 Subdivision C of Division 6D of Part III (heading)
- 19 Subsections 102UK(1), (2) and (2A)
- 20 Subsection 102UL(2)
- 21 Paragraphs 102UL(3)(a), (4)(a), (4)(c) and (5)(a)
- 22 Subparagraphs 102UL(5)(b)(i) and (ii)
- 23 Subsections 102UM(1) and (2)
- 24 Subdivision D of Division 6D of Part III (heading)
- 25 Subsections 102UN(1) and (2)
- 26 Subsection 102UO(1)
- 27 Paragraph 102UO(1)(a)
- 28 Subsection 102UO(2)
- 29 Subsection 102UO(3)
- 30 Subsection 102UO(4)
- 31 Subsection 102UO(4) (note)
- 32 Section 102UP
- 33 Paragraph 102UR(1)(a)
- 34 Subsections 102UR(2) and 102URA(1)
- 35 Paragraph 102US(1)(d)
- 36 Section 102USA
- 37 Subdivision E of Division 6D of Part III (heading)
- 38 Subsection 102UT(1)
- 39 Subsection 102UT(3)
- 40 Paragraph 102UT(3)(c)
- 41 Sections 102UU and 102UV
- Part 2 Consequential amendments
- Income Tax Assessment Act 1936
- 42 Sub-subparagraph 47A(18)(d)(i)(G)
- 43 Subparagraph 102AAE(2)(c)(i)
- 44 Sub-subparagraph 102AAU(1)(c)(i)(C)
- 45 Subsection 170(10) (table item 18, column headed "Brief description")
- 46 Paragraph 254(3)(a)
- Taxation Administration Act 1953
- 47 Subsection 8AAB(4) (table item 1AA, column headed "Topic")
- 48 Subsection 250-10(1) in Schedule 1 (table item 5, column headed "Topic")
- Part 3 Repeal of Acts
- A New Tax System (Ultimate Beneficiary Non-disclosure Tax) Act (No. 1) 1999
- 49 The whole of the Act
- A New Tax System (Ultimate Beneficiary Non-disclosure Tax) Act (No. 2) 1999
- 50 The whole of the Act
- Part 4 Application and transitional
- 51 Application
- 52 Transitional
- Schedule 5 Superannuation amendments
- Part 1 Main amendments
- Income Tax Assessment Act 1997
- 1 Section 290-70 (heading)
- 2 Before paragraph 290-70(a)
- 3 Subsection 290-90(4)
- 4 Before paragraph 290-90(4)(a)
- 5 At the end of section 295-385
- 6 At the end of subsection 295-485(1)
- 7 Section 295-615
- 8 At the end of section 295-615
- 9 Paragraph 307-5(3)(c)
- 10 Subparagraph 307-5(3)(c)(i)
- 11 Subparagraph 307-5(3)(c)(ii)
- 12 At the end of paragraph 307-5(3)(c)
- 13 At the end of subsection 307-5(3)
- 14 After subsection 307-5(3)
- 15 Subsection 307-290(1) (note)
- 16 Subsection 995-1(1) (definition of non-complying superannuation fund )
- Income Tax (Former Non-resident Superannuation Funds) Act 1994
- 17 At the end of section 3
- Income Tax (Transitional Provisions) Act 1997
- 18 After section 295-465
- 19 Paragraph 307-125(4)(b)
- 20 Paragraph 307-125(6)(b)
- 21 Paragraph 307-125(6)(b)
- 22 Paragraph 307-125(6)(b)
- 23 Paragraph 307-125(6)(c)
- 24 After subsection 307-125(6)
- 25 After section 307-125
- Retirement Savings Accounts Act 1997
- 26 After section 140
- Superannuation Industry (Supervision) Act 1993
- 27 After section 299S
- Superannuation Legislation Amendment (Simplification) Act 2007
- 28 Item 12 of Schedule 2
- Taxation Administration Act 1953
- 29 After subsection 45-325(1)
- 30 After subsection 45-365(1)
- Part 2 Technical corrections
- Income Tax Assessment Act 1997
- 31 Section 9-1 (table item 9)
- 32 Section 9-1 (table item 10, column headed "because of this provision:")
- 33 Section 9-1 (table item 11)
- 34 Subsection 9-5(1) (table item 5)
- 35 Subsection 9-5(1) (table item 6)
- 36 Subsection 9-5(1) (table item 7)
- 37 Subsection 9-5(1) (table item 8)
- 38 Subsection 9-5(1) (table item 9)
- 39 Subsection 9-5(1) (table item 10)
- 40 Section 12-5 (table item headed "interest")
- 41 Section 12-5 (table item headed "interest")
- 42 Section 20-5 (table item 8)
- 43 Subsection 295-390(3) (definition of average value of superannuation liabilities )
- 44 Subsection 295-485(3)
- 45 Subsection 295-485(3) (definition of low tax component tax rate )
- 46 Subsection 995-1(1) (definition of index number )
- Taxation Administration Act 1953
- 47 Subsection 16-165(1)
- Part 3 Application
- 48 Application
- Schedule 6 Specific listings of deductible gift recipients
- Income Tax Assessment Act 1997
- 1 Subsection 30-55(2) (table item 6.2.23)
- 2 Section 30-105 (at the end of the table)
- 3 Subsection 30-315(2) (table item 1A)
- 4 Subsection 30-315(2) (after table item 24A)
- 5 Subsection 30-315(2) (after table item 70)
- 6 Subsection 30-315(2) (after table item 111A)
- Schedule 7 Minor amendments
- Part 1 Main amendments
- A New Tax System (Australian Business Number) Act 1999
- 1 Section 41 (subparagraph (e)(ii) of the definition of government entity )
- A New Tax System (Goods and Services Tax) Act 1999
- 2 Paragraph 38-90(2)(a)
- 3 Section 195-1 (paragraph (e) of the definition of education course )
- 4 Section 195-1 (definition of Masters or Doctoral course )
- 5 Section 195-1 (after paragraph (a) of the definition of tertiary course )
- 6 Section 195-1 (definition of tertiary residential college course )
- Crimes (Taxation Offences) Act 1980
- 6A Note
- Fringe Benefits Tax Assessment Act 1986
- 7 Subsection 11(1AA)
- 8 Application
- Income Tax Assessment Act 1936
- 9 Section 23GA
- 10 Subsection 46A(8AA)
- 11 Subsection 128B(3A)
- 12 Subsections 139E(2) and (4)
- 13 Paragraphs 139GA(3)(a) to (d)
- 14 Application
- 15 Section 202DDA
- 16 Paragraph 202EE(1)(d)
- 17 Application
- Income Tax Assessment Act 1997
- 18 Section 11-10 (table item headed "interest")
- 19 Section 11-15 (table item headed "foreign aspects of income taxation")
- 20 Section 12-5 (table item headed "dividends")
- 21 Paragraphs 15-55(1)(b) and 15-60(4)(b)
- 22 Application
- 23 Paragraph 30-60(c)
- 24 Section 30-255
- 25 Subsection 30-265(4)
- 26 Subsection 30-270(4)
- 27 Paragraph 30-275(c)
- 28 Subsection 30-280(1)
- 29 Subsection 30-280(1)
- 30 Subsection 30-280(4)
- 31 Subsection 30-285(1)
- 32 Subsection 30-285(1)
- 33 Paragraph 31-5(5)(c)
- 34 Section 50-70 (heading)
- 35 Subsection 51-57(1)
- 36 Section 61-560 (note)
- 37 After subparagraph 118-12(2)(a)(i)
- 38 Application
- 39 Paragraph 165-12(7)(b)
- 40 Subsection 165-12(8)
- 41 Subsection 165-12(9)
- 42 Paragraph 165-37(4)(b)
- 43 Subsection 165-37(5)
- 44 Subsection 165-37(6)
- 45 Paragraph 165-115C(4)(b)
- 46 Subsection 165-115C(5)
- 47 Subsections 165-115C(6) and (7)
- 48 Paragraph 165-115GB(2)(a)
- 49 Paragraph 165-123(7)(b)
- 50 Subsection 165-123(8)
- 51 Subsections 165-123(9) and (10)
- 52 Paragraph 166-272(8)(b)
- 53 Subsection 166-272(8) (note)
- 54 Subsection 166-272(10)
- 55 Subsection 166-272(10) (note)
- 56 Subsection 166-272(11)
- 57 Paragraph 197-20(b)
- 58 Subsection 320-85(1) (note 1)
- 59 Subsection 713-545(6) (definition of ordinary class tax rate )
- 60 Paragraph 727-95(b)
- 61 Subsections 820-37(2) and (3)
- 62 Subsection 820-946(3)
- 63 Subsection 995-1(1)
- 64 Subsection 995-1(1)
- 65 Subsection 995-1(1) (definition of GST joint venture) (the definition inserted by item 59 of Schedule 3 to the A New Tax System (Indirect Tax and Consequential Amendments) Act 1999)
- 66 Subsection 995-1(1)
- 67 Subsection 995-1(1) (paragraph (d) of the definition of member )
- 68 Subsection 995-1(1) (all the definitions of share )
- Income Tax (Dividends, Interest and Royalties Withholding Tax) Act 1974
- 69 Section 3
- 70 Section 4
- 71 Paragraph 7(a)
- 72 Section 8
- Income Tax Rates Act 1986
- 73 Subsection 3(1) (definition of AD/RLA component )
- 74 Subsection 3(1) (definition of CS/RA component )
- 75 Subsection 3(1) (definition of EIB component )
- 76 Subsection 3(1) (definition of general fund component )
- 77 Subsection 3(1) (definition of NCS component )
- 78 Subsection 3(1) (definition of registered organisation )
- 79 Subsection 3(1) (definition of RSA category A component )
- 80 Subsection 3(1) (definition of RSA category B component )
- 81 Subsection 3(1) (definition of RSA combined component )
- 82 Subsection 3(1) (definition of RSA component )
- 83 Subsection 3(1) (definition of standard component )
- 84 Subsection 23(1A)
- 85 Paragraphs 23(2)(a) and (b)
- 86 Paragraphs 23(2)(c), (ca) and (d)
- 87 Subsections 23(3), (4), (4A) and (4B)
- 88 Subsection 23(4BA)
- 89 Subsections 23(4BA), (4C), (4D), (5) and (6)
- 90 Subsection 23(6) (as renumbered)
- 91 Section 23A
- 92 Paragraphs 23A(a) and (b)
- 93 Sections 23B and 23C
- 94 Subparagraph 29(2)(c)(iii)
- 95 Subparagraph 29(2)(c)(iv)
- 96 Application
- Income Tax (Transitional Provisions) Act 1997
- 97 Division 136 (heading)
- 98 The whole of the Act
- Taxation Administration Act 1953
- 99 Section 14ZQ (paragraph (b) of the definition of delayed administration (trustee) objection )
- 100 Section 14ZQ (paragraphs (c) to (f) of the definition of delayed administration (trustee) objection )
- 101 Section 14ZQ (paragraph (g) of the definition of delayed administration (trustee) objection )
- 102 Subsection 288-80(4) in Schedule 1 (definition of applicable withholding tax rate )
- Taxation (Interest on Overpayments and Early Payments) Act 1983
- 103 Paragraph 9(6)(b)
- Part 2 Penalty unit conversion
- 104 Penalty unit conversion
- Schedule 8 Family trusts
- Income Tax Assessment Act 1936
- 1 After paragraph 270-25(1)(d) in Schedule 2F
- 2 Subsection 272-80(5) in Schedule 2F
- 3 After subsection 272-80(6) in Schedule 2F
- 4 Subsections 272-80(7), (8) and (9) in Schedule 2F
- 5 Subsection 272-85(1) in Schedule 2F
- 6 Subsections 272-85(5) and (6) in Schedule 2F
- 7 At the end of section 272-85 in Schedule 2F
- 8 After subsection 272-90(2) in Schedule 2F
- 9 After subsection 272-90(3) in Schedule 2F
- 10 Section 272-95 in Schedule 2F
- 11 Section 272-140 in Schedule 2F
- 12 Section 272-140 in Schedule 2F
- 13 At the end of section 272-140 in Schedule 2F
- 14 Application
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