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Tax Laws Amendment (2009 Measures No. 6) Act 2010 (19 of 2010)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 Abolishing trust cloning and providing a CGT roll-over for certain trusts
- Part 1 Removing trust cloning exception
- Income Tax Assessment Act 1997
- 1 Subsection 104-55(5)
- 2 Subsection 104-60(5)
- 3 Application provision
- Part 2 Roll-over for certain trusts
- Income Tax Assessment Act 1997
- 4 Subsection 40-340(1) (at the end of the table)
- 5 Section 109-55 (after table item 8F)
- 6 After section 112-54
- 7 Section 112-150 (at the end of the table)
- 8 Subsection 115-30(1) (at the end of the table)
- 9 At the end of Division 126
- 10 Subsection 995-1(1) (definition of class ) (second occurring)
- 11 Application provision
- 12 Transitional: time for making mirror choices
- 13 Transitional: deadline for giving information to beneficiaries
- Part 3 Other amendments
- A New Tax System (Goods and Services Tax) Act 1999
- 14 Subsection 184-1(2) (note)
- 15 At the end of subsection 184-1(2)
- Income Tax Assessment Act 1997
- 16 Subsection 104-10(2)
- 17 At the end of subsection 104-55(1)
- 18 At the end of subsection 104-60(1)
- 19 Subsection 960-100(2) (note)
- 20 At the end of subsection 960-100(2)
- Schedule 2 Loss relief for merging superannuation funds
- Part 1 Main amendment
- Income Tax Assessment Act 1997
- 1 At the end of Part 3-30
- Part 2 Other amendments
- Income Tax Assessment Act 1997
- 2 Subsection 40-340(1) (at the end of the table)
- 3 Section 112-97 (at the end of the table)
- 4 Subsection 115-30(1) (at the end of the table)
- 5 Section 116-25 (table item dealing with CGT event A1)
- 6 Section 116-25 (table item dealing with CGT event C2)
- 7 Section 116-25 (table item dealing with CGT event E2)
- 8 At the end of Division 116
- 9 At the end of section 290-170
- 10 At the end of section 290-180
- Part 3 Application provision
- 11 Application provision
- Part 4 Repeals
- Income Tax Assessment Act 1997
- 12 Subsection 40-340(1) (table item 6)
- 13 Section 112-97 (table items 33 and 34)
- 14 Subsection 115-30(1) (table item 10)
- 15 Section 116-25 (table item dealing with CGT event A1)
- 16 Section 116-25 (table item dealing with CGT event C2)
- 17 Section 116-25 (table item dealing with CGT event E2)
- 18 Section 116-110
- 19 Subsection 290-170(5)
- 20 Subsection 290-180(5)
- 21 Division 310
- Part 5 Savings
- 22 Object
- 23 Making and amending assessments, and doing other things, in relation to past matters
- 24 Saving of provisions about effect of assessments
- 25 Repeals disregarded for the purposes of dependent provisions
- 26 Part does not limit operation of section 8 of the Acts Interpretation Act 1901
- Schedule 3 Exempt annuity business of life insurance companies
- Part 1 Amendments applying from 30 June 2000
- Division 1 Amendment of the Income Tax Assessment Act 1997
- 1 Subparagraphs 320-246(1)(e)(ii) and (iii)
- 2 Subsections 320-246(3) to (5)
- Division 2 - Consequential amendment
- Tax Laws Amendment (2006 Measures No. 2) Act 2006
- 3 Item 214 of Schedule 7 (table item 30)
- Part 2 Amendments applying from the 2007-08 income year
- Division 1 Amendment of the Income Tax Assessment Act 1997
- 4 Subparagraphs 320-246(1)(e)(i) to (iii)
- 5 Subsection 320-246(3)
- 6 Subsection 320-246(3) (cell at table item 1, column 1)
- 7 Subsection 320-246(3) (cell at table item 2, column 2)
- 8 Subsection 320-246(3) (cell at table item 3, column 2)
- Division 2 Consequential amendments
- Superannuation Legislation Amendment (Simplification) Act 2007
- 9 Items 237, 238, 239 and 241 of Schedule 1
- 10 Item 51 of Schedule 3
- Part 3 Application provision
- 11 Application of Part 2 amendments
- 12 Effect of repeal
- Schedule 4 Deductible gift recipients
- Part 1 Amendments commencing on 4 June 2009
- Income Tax Assessment Act 1997
- 1 Subsection 30-25(2) (table item 2.2.21)
- 2 Section 30-315 (table item 45A)
- Part 2 Amendments commencing on Royal Assent
- Income Tax Assessment Act 1997
- 3 Subsection 30-40(2) (at the end of the table)
- 4 Section 30-315 (after table item 53)
- 5 Section 30-315 (after table item 118A)
- Part 3 Application provision
- 6 Application provision
- Schedule 5 North Western Queensland floods
- Part 1 Main amendments
- Income Tax Assessment Act 1936
- 1 Subsection 159J(6) (after paragraph (bb) of the definition of separate net income )
- Income Tax Assessment Act 1997
- 2 Section 11-15 (table item headed "welfare")
- 3 Section 51-30 (at the end of the table)
- Part 2 Sunsetting on 1 July 2011
- Income Tax Assessment Act 1997
- 4 Section 11-15 (table item headed "welfare")
- 5 Section 51-30 (table item 5.4)
- Part 3 Application provision
- 6 Application provision
- Schedule 6 Spirit blending
- Excise Act 1901
- 1 At the end of Part VIIAA
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