-
Tax Laws Amendment (2011 Measures No. 2) Act 2011 (41 of 2011)
- Front Matter
- 1 Short Title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 Deductible gift recipients
- Part 1 Amendments commencing on 1 January 2011
- Income Tax Assessment Act 1997
- 1 Section 30-90 (cell at table item 10.2.2, column headed "Fund, authority or institution")
- 2 Section 30-90 (table item 10.2.3)
- 3 Section 30-315 (cell at table item 53A, column without a heading)
- Part 2 Amendments commencing on Royal Assent
- Income Tax Assessment Act 1997
- 4 Subsection 30-25(2) (at the end of the table)
- 5 Section 30-315 (after table item 30AA)
- 6 Section 30-315 (after table item 97)
- Part 3 Sunsetting on 1 July 2016
- Income Tax Assessment Act 1997
- 7 Subsection 30-25(2) (table items 2.2.39 and 2.2.40)
- 8 Section 30-315 (table items 30A and 97AA)
- Schedule 2 Self managed superannuation funds
- Superannuation Industry (Supervision) Act 1993
- 1 After section 62
- 2 Paragraph 353(1)(d)
- 3 Application provision
- Schedule 3 Use of TFNs for superannuation purposes
- Part 1 Amendments commencing on 1 July 2011
- Retirement Savings Accounts Act 1997
- 1 Subsections 137(4) and (5)
- 2 After section 137
- Superannuation Industry (Supervision) Act 1993
- 3 Subsections 299H(4) and (5)
- 4 Subsection 299H(6)
- 5 Subsection 299H(7)
- 6 Subsections 299J(4) and (5)
- 7 Subsections 299J(6) and (7)
- 8 Subsections 299K(4) and (5)
- 9 Subsections 299K(6) and (7)
- 10 Subsections 299L(4) and (5)
- 11 Subsections 299L(6) and (7)
- 12 After section 299L
- 13 Application provision
- Part 2 Amendments commencing on Proclamation
- Retirement Savings Accounts Act 1997
- 14 Section 16
- 15 Section 16
- 16 Subsection 137A(2)
- Superannuation Industry (Supervision) Act 1993
- 17 Subsection 299LA(2)
- 18 Application provision
- 19 Transitional provision - regulations
- Schedule 4 GST: payments of taxes, fees and charges
- A New Tax System (Goods and Services Tax) Act 1999
- 1 Subparagraph 13-20(2)(ba)(i)
- 2 Division 81
- 3 Subsection 82-10(3)
- 4 Subparagraph 117-5(1)(ba)(i)
- 5 Section 195-1
- 6 Section 195-1
- 7 Section 195-1 (definition of Australian tax, fee or charge )
- 8 Section 195-1 (note at the end of the definition of connected with Australia )
- 9 Section 195-1 (note at the end of the definition of consideration )
- 10 Section 195-1 (note at the end of the definition of taxable supply )
- A New Tax System (Luxury Car Tax) Act 1999
- 11 Paragraph 5-20(1)(b)
- 12 Paragraph 5-20(6)(b)
- 13 Section 27-1
- 14 Section 27-1
- 15 Section 27-1 (definition of Australian tax, fee or charge )
- 16 Application provision
- Schedule 5
- Part 1 A New Tax System (Goods and Services Tax) Act 1999
- 1 Subparagraph 153-50(1)(d)(i)
- 2 Section 195-1 (definition of member )
- 3 Section 195-1 (paragraph (b) of the definition of member )
- Part 2 Approved worker entitlement funds
- Fringe Benefits Tax Assessment Act 1986
- 4 Subsections 58PB(2) and (3)
- 5 Subsection 58PB(4)
- 6 At the end of subsection 58PB(4)
- 7 After subsection 58PB(4)
- 8 Section 58PC
- Income Tax Assessment Act 1997
- 9 Paragraph 126-130(2)(b)
- Taxation Administration Act 1953
- 10 After paragraph 426-5(b) in Schedule 1
- 11 Section 426-55 in Schedule 1 (paragraph (b) of the note)
- 12 After paragraph 426-65(1)(b) in Schedule 1
- 13 Transitional provision - approved worker entitlement funds
- 14 Transitional provision - Australian Business Registrar
- Part 3 Confidentiality of taxpayer Information
- Division 1 Main amendments
- Income Tax Assessment Act 1936
- 15 Subsection 6(1) (definition of Employment Department )
- 16 Subsection 6(1) (definition of Employment Minister )
- 17 Subsection 6(1) (definition of Employment Secretary )
- Income Tax Assessment Act 1997
- 18 Subsection 995-1(1)
- 19 Subsection 995-1(1)
- 20 Subsection 995-1(1)
- Taxation Administration Act 1953
- 21 Subsection 355-65(2) in Schedule 1 (cell at table item 4, column headed "The record is made for or the disclosure is to ...")
- 22 Subsection 355-65(2) in Schedule 1 (cell at table item 6, column headed "The record is made for or the disclosure is to ...")
- 23 Subsection 355-65(5) in Schedule 1 (paragraph (b) of the cell at table item 2, column headed "and the record or disclosure ...")
- Division 2 Amendment contingent on the Human Services Legislation Amendment Act 2011
- Taxation Administration Act 1953
- 24 Subsection 355-65(2) in Schedule 1 (table item 6, column headed "The record is made for or the disclosure is to ...")
- Part 4 Employee share schemes
- Division 1 Income Tax Assessment Act 1997
- 25 Subsection 104-75(6) (note)
- 26 At the end of subsection 104-85(6)
- 27 Before subsection 130-90(1)
- 28 Subsection 130-90(2)
- 29 Application provision
- Division 2 Income Tax (Transitional Provisions) Act 1997
- 30 After subsection 83A-5(2)
- 31 At the end of section 83A-15
- 32 After Division 124
- Division 3 Minor amendment
- Income Tax Assessment Act 1997
- 33 Section 130-100 (the section 130-100 inserted by item 40 of Schedule 1 to the Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 )
- Part 5 General interest charge
- Taxation Administration Act 1953
- 34 Subsection 8AAB(1)
- 35 Subsections 8AAB(4) and (5)
- Part 6 Deductible gift recipients
- Division 1 Amendments commencing on Royal Assent
- Income Tax Assessment Act 1997
- 36 Subsection 30-20(2) (table items 1.2.2 and 1.2.3)
- 37 Subsection 30-20(2) (cell at table item 1.2.4, column headed "Fund, authority or institution")
- 38 Subsection 30-20(2) (table items 1.2.11 and 1.2.15)
- 39 Subsection 30-25(2) (table items 2.2.15 and 2.2.19)
- 40 Subsection 30-40(2) (table item 3.2.3)
- 41 Subsection 30-45(2) (table items 4.2.5 and 4.2.15)
- 42 Subsection 30-50(2) (table items 5.2.16, 5.2.24 and 5.2.27)
- 43 Section 30-65 (table items 7.2.1, 7.2.2 and 7.2.4)
- 44 Subsection 30-80(2) (table items 9.2.2, 9.2.15 and 9.2.16)
- 45 Section 30-90 (table item 10.2.6)
- 46 Section 30-105 (table items 13.2.5, 13.2.11 and 13.2.14)
- 47 Section 30-315 (table items 5, 19, 21, 24, 25, 25C, 26, 28AAA, 28A, 28AB, 31A, 34, 38, 50A, 60A, 61, 83 and 91)
- 48 Section 30-315 (after table item 98)
- 49 Section 30-315 (table items 105B, 112AFA, 112AG, 112BA and 121C)
- 50 Transitional provision - endorsement as deductible gift recipients
- Division 2 Amendments commencing on 1 July 2011
- Income Tax Assessment Act 1997
- 51 Subsection 30-50(2) (table item 5.2.25)
- 52 Subsection 30-80(2) (table item 9.2.20)
- 53 Section 30-105 (table items 13.2.4, 13.2.6, 13.2.12 and 13.2.13)
- 54 Section 30-315 (table items 20AA, 45AA, 49A, 81, 86F and 127AA)
- Division 3 Other amendment
- Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006
- 55 Item 15 of Schedule 3 (heading)
- 56 Effect of omission
- Part 7 Section 23AB of the Income Tax Assessment Act 1936
- Income Tax Assessment Act 1936
- 57 At the end of paragraph 23AB(5)(a)
- 58 Subsection 23AB(7)
- 59 At the end of paragraph 23AB(7)(a)
- 60 At the end of paragraph 23AB(10)(a)
- Part 8 Definitions and signposts to related material
- Income Tax Assessment Act 1936
- 61 Subsection 6(1) (at the end of the definition of dividend )
- 62 Subsection 6(1) (at the end of the definition of permanent establishment )
- 63 Subsection 6(1) (definition of RSA )
- 64 Subsection 6(1) (definition of RSA provider )
- Part 9 Repeal of redundant reference to Papua New Guinea
- Income Tax Assessment Act 1936
- 65 At the end of paragraph 6AA(1)(d)
- 66 Paragraph 6AA(1)(e)
- 67 Paragraph 6AA(1)(f)
- Part 10 Repeal of redundant references to franking
- Income Tax Assessment Act 1936
- 68 Paragraph 45C(3)(a)
- 69 Application provision - amendment of paragraph 45C(3)(a)
- 70 Subsections 45C(5) and (6)
- Part 11 Correction of cross-reference in provision about dividend streaming etc.
- Income Tax Assessment Act 1936
- 71 Subsection 45D(2)
- 72 Application provision - amendment of subsection 45D(2)
- Part 12 Minor changes to provisions about concessional rebates
- Income Tax Assessment Act 1936
- 73 Subsection 159J(1B)
- Part 13 Fixing outdated references to Medicare levy
- Income Tax Assessment Act 1997
- 74 Section 3-1
- 75 Subsection 3-5(1) (note 1)
- Part 14 Repeal of references to previously repealed provisions
- Income Tax Assessment Act 1997
- 76 Section 11-15 (table item headed "United Nations")
- 77 Section 830-75
- Part 15 Correction of asterisking of reference to tax debts
- Income Tax Assessment Act 1997
- 78 Subsection 25-5(7)
- Part 16 Repeal of outdated provisions about exemption from income tax
- Income Tax Assessment Act 1936
- 79 Paragraph 128B(3)(ab)
- Income Tax Assessment Act 1997
- 80 Section 11-5 (table item headed "film")
- 81 Section 11-5 (table item headed "mining")
- 82 Section 50-35 (table item 7.1)
- 83 Section 50-45 (heading)
- 84 Section 50-45 (table items 9.3 and 9.4)
- Part 17 Correction of asterisking of references to quarter
- Income Tax Assessment Act 1997
- 85 Subsection 114-15(2)
- 86 Subsection 114-15(3) (method statement, steps 1 and 3)
- 87 Subsections 114-15(5) and (6)
- 88 Section 114-20
- Part 18 Inclusion of Commissioner's discretion to extend main residence exemption from CGT
- Income Tax Assessment Act 1997
- 89 Paragraph 118-150(4)(a)
- 90 Application provision - amendment of subsection 118-150(4)
- Part 19 Nomination of controllers of discretionary trust
- Income Tax Assessment Act 1997
- 91 Paragraph 152-10(1)(c) (note)
- 92 Subsection 152-10(1A) (note 1)
- 93 Subsection 152-10(1A) (note 2)
- 94 Section 152-15 (note)
- 95 At the end of section 152-15
- 96 At the end of subsections 152-20(2), (3) and (4)
- 97 Subsection 152-40(1) (note 2)
- 98 At the end of subsections 152-40(4) and (4A)
- 99 Section 152-42
- 100 At the end of subsection 152-47(1)
- 101 At the end of subsection 152-48(2)
- 102 After section 152-75
- 103 Subsection 328-115(1) (note)
- 104 Subsection 995-1(1) (note at the end of the definition of connected with )
- 105 Application and transitional provisions
- Part 20 Definitions mainly relevant to Subdivision 165-F of the Income Tax Assessment Act 1997
- Income Tax Assessment Act 1997
- 106 Paragraphs 115-50(2)(a), (3)(a) and (4)(a)
- 107 Subsection 121-30(2)
- 108 Paragraph 124-810(3)(a)
- 109 Subsection 165-45(4) (note 2)
- 110 Subparagraph 165-215(2)(a)(i)
- 111 Subparagraph 165-215(2)(a)(ii)
- 112 Subparagraph 165-215(2)(b)(i)
- 113 Subsection 165-215(3)
- 114 Paragraph 165-215(4)(a)
- 115 Subsection 165-215(5)
- 116 At the end of subsection 165-215(5)
- 117 Subparagraph 165-220(2)(a)(i)
- 118 Subparagraph 165-220(2)(a)(ii)
- 119 Subparagraph 165-220(2)(b)(i)
- 120 Subparagraph 165-220(2)(b)(ii)
- 121 Subsection 165-220(3)
- 122 Paragraph 165-220(4)(a)
- 123 Subsection 165-220(5)
- 124 At the end of subsection 165-220(5)
- 125 Section 165-225
- 126 Subparagraph 165-230(2)(a)(i)
- 127 Subparagraph 165-230(2)(a)(ii)
- 128 Subparagraph 165-230(2)(b)(i)
- 129 Subparagraph 165-230(2)(b)(ii)
- 130 Subsection 165-230(3)
- 131 Paragraph 165-230(4)(a)
- 132 Subsection 165-230(5)
- 133 At the end of subsection 165-230(5)
- 134 Subsection 165-235(3)
- 135 Paragraph 165-235(4)(a)
- 136 Subsection 165-240(1)
- 137 Section 165-245
- 138 Paragraph 207-130(6)(f)
- 139 Subsection 707-130(1) (note 1)
- 140 Subsection 707-130(1) (note 1)
- 141 Subsection 995-1(1)
- 142 Subsection 995-1(1)
- 143 Subsection 995-1(1) (definition of fixed entitlement )
- 144 Subsection 995-1(1) (at the end of the definition of fixed entitlement )
- 145 Subsection 995-1(1) (definition of more than a 50% stake )
- Taxation Administration Act 1953
- 146 Paragraph 45-287(1)(a) in Schedule 1
- 147 Paragraph 45-287(4)(a) in Schedule 1
- Part 21 Removal of definition from imputation provisions
- Income Tax Assessment Act 1997
- 148 Section 204-70
- 149 Subsections 204-75(1) and (2)
- 150 Subsection 204-80(1)
- Part 22 Correction of outdated references to virtual PST assets
- Income Tax Assessment Act 1997
- 151 Subparagraph 320-141(2)(a)(i)
- 152 Subparagraph 320-141(2)(a)(ii)
- 153 Application provision - amendments of paragraph 320-141(2)(a)
- Part 23 Repeal of spent provisions about land transport facilities borrowings
- Income Tax Assessment Act 1997
- 154 Section 13-1 (table item headed "land transport facilities borrowings")
- 155 Subsection 250-60(3)
- 156 Paragraph 250-60(3)(d)
- 157 Paragraph 250-60(3)(e)
- 158 Division 396
- 159 Subsection 995-1(1) (definition of land transport facilities borrowings agreement )
- 160 Subsection 995-1(1) (definition of land transport facility )
- 161 Subsection 995-1(1) (definition of LTF interest )
- 162 Subsection 995-1(1) (definition of related facility )
- Part 24 Prevention of double counting for direct value shifts
- Income Tax Assessment Act 1997
- 163 At the end of section 725-250
- 164 At the end of subsection 725-255(2)
- 165 After subsection 725-335(3)
- 166 At the end of subsection 725-340(2)
- 167 Application provision
- Part 25 Ineligible income tax remission decisions
- Taxation Administration Act 1953
- 168 Subsection 2(1)
- 169 Section 14ZQ (definition of ineligible income tax remission decision )
- 170 Subsection 14ZS(1)
- 171 Subsection 14ZS(2)
- 172 Subsection 14ZS(5)
- Part 26 Correction of references to chains of fixed trusts
- Income Tax Assessment Act 1997
- 173 Subparagraph 855-40(2)(b)(i)
- 174 Subparagraph 855-40(2)(b)(ii)
- 175 Paragraph 855-40(6)(b)
- Part 27 Gender-specific language
- Income Tax Assessment Act 1936
- 176 Subsection 6(1) (definition of income from personal exertion )
- 177 Subsection 6(1) (paragraph (a) of the definition of income from personal exertion )
- 178 Subsection 6(1) (paragraph (e) of the definition of permanent establishment )
- 179 Subsection 6(1) (subparagraphs (a)(i) and (ii) of the definition of resident )
- 180 Subsection 6(1) (subparagraph (a)(ii) of the definition of resident )
- 181 Section 6A
- 182 Subsection 14(2)
- 183 Subsection 14(2)
- 184 Subsection 23AA(2)
- 185 Paragraphs 23AA(3)(a), (b) and (c) and (6)(a)
- 186 Subsection 23AB(2)
- 187 Subsection 23AB(7)
- 188 Subsection 23AB(7)
- 189 Paragraph 23AB(7)(b)
- 190 Subsection 23AB(11)
- 191 Subparagraph 23AC(3)(a)(i)
- 192 Subparagraph 23AC(3)(a)(i)
- 193 Subparagraphs 23AC(3)(a)(ii) and (iii)
- 194 Subparagraph 23AC(3)(a)(iii)
- 195 Subparagraph 23AC(3)(a)(iv)
- 196 Subparagraph 23AC(3)(b)(i)
- 197 Subparagraph 23AC(3)(b)(i)
- 198 Subparagraph 23AC(3)(b)(i)
- 199 Subparagraph 23AC(3)(b)(ii)
- 200 Subsection 23AF(11)
- 201 Subsection 23AF(11)
- 202 Subsection 23AF(12)
- 203 Subsection 23AF(12)
- 204 Subsection 23AF(18) (paragraph (a) of the definition of eligible foreign remuneration )
- 205 Subsection 24B(1) (paragraph (b) of the definition of prescribed person )
- 206 Paragraph 24C(a)
- 207 Subsection 24D(4)
- 208 Paragraph 24E(1)(b)
- 209 Paragraph 24E(4)(b)
- 210 Paragraph 24E(4)(c)
- 211 Paragraph 24G(1)(e)
- 212 Subsection 25A(1)
- 213 Paragraph 25A(10)(a)
- 214 Subparagraph 25A(11)(b)(i)
- 215 Subsection 26AB(4)
- 216 Paragraphs 26AG(3)(d) and (e)
- 217 Subsection 26AG(4)
- 218 Paragraphs 26AG(10)(f) and (g)
- 219 Paragraph 26AH(2)(b)
- 220 Subsection 26AH(4)
- 221 Subsection 26AH(4)
- 222 Subparagraph 26C(2)(b)(i)
- 223 Subsection 27(1)
- 224 Subsection 27(1)
- 225 Subsection 51AD(9)
- 226 Paragraph 51AD(20)(f)
- 227 Subsection 52(1)
- 228 Subsection 52(1)
- 229 Subsection 52(1)
- 230 Subsection 52(1)
- 231 Paragraph 52A(3)(j)
- 232 Subsection 73A(2)
- 233 Paragraph 73A(2)(b)
- 234 Subsection 79A(1)
- 235 Paragraph 79A(2)(f)
- 236 Paragraph 79A(2)(f)
- 237 Paragraph 79A(2)(f)
- 238 Subsection 79A(2A)
- 239 Paragraph 79A(3B)(c)
- 240 Subsection 79A(3E)
- 241 Subsection 79B(1)
- 242 Paragraph 79B(2)(b)
- 243 Subsections 79B(5) and (5A)
- 244 Section 82
- 245 Subsection 82KL(8)
- 246 Subsection 82L(1) (paragraph (b) of the definition of convertible note )
- 247 Paragraph 82M(1)(b)
- 248 Paragraphs 82P(2)(b) and (3)(b)
- 249 Subsection 82R(2)
- 250 Subparagraph 82SA(1)(d)(i)
- 251 Subparagraph 82SA(1)(d)(vii)
- 252 Subparagraph 82SA(1)(d)(vii)
- 253 Subparagraph 82SA(1)(d)(vii)
- 254 Subparagraph 82SA(1)(d)(viii)
- 255 Paragraph 94(2)(a)
- 256 Subsections 94(9), (10), (10A) and (10B)
- 257 Sub-subparagraph 94(10C)(a)(i)(A)
- 258 Section 95B
- 259 Paragraph 99A(3)(c)
- 260 Paragraph 99C(2)(e)
- 261 Section 101
- 262 Section 101
- 263 Section 101
- 264 Subsection 101A(1)
- 265 Subsection 101A(2)
- 266 Paragraph 102(1)(a)
- 267 Subsection 102(2)
- 268 Subsection 102(2)
- 269 Subsection 102(2)
- 270 Subsection 102(2)
- 271 Paragraphs 102(2)(a) and (b)
- 272 Subsection 102(3)
- 273 Subparagraphs 102A(4)(a)(i) and (b)(i)
- 274 Paragraph 102G(11)(a)
- 275 Paragraphs 102G(11)(b) and (c)
- 276 Subsection 103(2)
- 277 Paragraph 103A(5)(d)
- 278 Paragraph 103A(7)(a)
- 279 Paragraphs 103A(7)(b) and (c)
- 280 Subsection 120(2)
- 281 Subsection 126(3)
- 282 Subsection 128A(3)
- 283 Subsections 128B(10) and (11)
- 284 Sections 129 and 130
- 285 Section 131
- 286 Section 134
- 287 Sections 134 and 135
- 288 Subsections 136AF(1) and (3)
- 289 Subsection 136AF(5)
- 290 Sections 142, 143 and 147
- 291 Subsection 148(2)
- 292 Paragraph 148(2)(b)
- 293 Subsection 148(3)
- 294 Subsection 148(3)
- 295 Subsection 148(4)
- 296 Subsections 148(5) and (8)
- 297 Subsection 148(9)
- 298 Paragraph 148(9)(a)
- 299 Paragraph 148(9)(a)
- 300 Paragraph 148(9)(b)
- 301 Section 152
- 302 Subsection 155(1)
- 303 Subsection 155(1)
- 304 Subsection 155(1)
- 305 Subsection 155(1)
- 306 Subsection 155(2)
- 307 Subsection 155(2)
- 308 Subsection 156(1) (definition of relevant primary production deductions )
- 309 Subsection 156(5)
- 310 Subsection 157(3)
- 311 Subsection 157(4)
- 312 Paragraph 159H(a)
- 313 Subsections 159J(1), (1A) and (1B)
- 314 Subsections 159L(1) and (3)
- 315 Paragraph 159L(4)(a)
- 316 Paragraph 159L(4)(a)
- 317 Section 159M
- 318 Subsection 159P(4) (paragraph (h) of the definition of medical expenses )
- 319 Subsections 160AAB(2), (3) and (6)
- 320 Section 163
- 321 Section 164
- 322 Section 166
- 323 Section 167
- 324 Subsection 171(1)
- 325 Paragraph 177E(1)(c)
- 326 Subsections 177F(1) and (3)
- 327 Subsection 177F(6)
- 328 Subsection 251R(4)
- 329 Subsection 251S(2)
- 330 Paragraph 252(1)(c)
- 331 Paragraph 252(1)(g)
- 332 Paragraph 252(1)(i)
- 333 Subsection 252A(3)
- 334 Subsection 252A(6)
- 335 Subsection 252A(12)
- 336 Paragraph 254(1)(a)
- 337 Paragraph 254(1)(a)
- 338 Paragraph 254(1)(a)
- 339 Paragraph 254(1)(b)
- 340 Paragraph 254(1)(b)
- 341 Paragraph 254(1)(c)
- 342 Paragraph 254(1)(d)
- 343 Paragraph 254(1)(d)
- 344 Paragraph 254(1)(e)
- 345 Paragraph 254(1)(e)
- 346 Paragraph 254(1)(f)
- 347 Paragraphs 254(1)(f) and (g)
- 348 Paragraph 254(1)(g)
- 349 Paragraph 254(1)(h)
- 350 Paragraphs 255(1)(a) and (b)
- 351 Paragraph 255(1)(b)
- 352 Paragraph 255(1)(c)
- 353 Paragraph 255(1)(c)
- 354 Paragraph 255(1)(c)
- 355 Paragraph 255(1)(d)
- 356 Subsection 255(2)
- 357 Section 257
- 358 Section 262
- 359 Subsection 263(1)
- 360 Paragraph 264(1)(a)
- 361 Paragraph 264(1)(a)
- 362 Paragraph 264(1)(b)
- 363 Paragraph 264(1)(b)
- 364 Paragraph 264(1)(b)
- 365 Paragraph 264(1)(b)
- 366 Subsection 264(2)
- 367 Subsection 264(2)
- Part 28 Misdescribed amendments
- Tax Laws Amendment (2010 Measures No. 1) Act 2010
- 368 Item 105 of Schedule 5
- 369 Item 173 of Schedule 5
- 370 Item 201 of Schedule 5
- 371 Item 11 of Schedule 6 (heading)
- Tax Laws Amendment (Transfer of Provisions) Act 2010
- 372 Item 16 of Schedule 2
- Part 29 References to Schedules
- Family Trust Distribution Tax (Primary Liability) Act 1998
- 373 Section 3
- Family Trust Distribution Tax (Secondary Liability) Act 1998
- 374 Section 3
- Fringe Benefits Tax Assessment Act 1986
- 375 Subsection 136(1) (paragraph (q) of the definition of fringe benefit )
- Income Tax Assessment Act 1936
- 376 Subsection 95(1) (note at the end of the definition of net income )
- 377 Subsection 102D(1) (note at the end of the definition of net income )
- 378 Section 102M (note at the end of the definition of net income )
- 379 Subsection 102UC(4) (definition of discretionary trust )
- 380 Subsection 102UC(4) (paragraphs (a), (d) and (e) of the definition of excluded trust )
- 381 Subsection 102UC(4) (definition of fixed entitlement )
- 382 Subsection 102UC(4) (definition of indirectly )
- Income Tax Assessment Act 1997
- 383 Subsection 25-35(5) (cell at table item 5, column headed "See:")
- 384 Section 36-25
- 385 Section 109-60 (cell at table item 9, column headed "See:")
- 386 Section 109-60 (cell at table item 10, column headed "See:")
- 387 Section 112-97 (cell at table item 5A, column headed "See:")
- 388 Section 112-97 (cell at table item 20, column headed "See:")
- 389 Subsection 128-15(1) (note 2)
- 390 Subsections 165-215(5), 165-220(5), 165-230(5), 180-10(1) and 180-20(1)
- 391 Subsection 230-460(7)
- 392 Subsection 328-10(1) (cell at table item 12, column headed "Provision")
- 393 Subsection 328-110(4) (paragraph (a) of the note)
- 394 Subsection 995-1(1) (definition of family trust )
- 395 Subsection 995-1(1) (paragraph (a) of the definition of income for surcharge purposes )
- 396 Subsection 995-1(1) (note 1 to paragraph (a) of the definition of tax loss )
- Income Tax (Transitional Provisions) Act 1997
- 397 Subparagraph 40-285(2)(a)(ii)
- Medicare Levy Act 1986
- 398 Subsection 3(2A)
- Superannuation Contributions Tax (Assessment and Collection) Act 1997
- 399 Paragraphs 7A(3)(b) and (c) and 7B(3)(b) and (c)
- Part 30 References to taxation laws
- Income Tax Assessment Act 1997
- 400 Subsection 995-1(1)
- Taxation Administration Act 1953
- 401 Subsection 2(1) (at the end of the definition of taxation law )
- 402 Subsection 2(2)
- 403 Paragraph 284-75(1)(a) in Schedule 1
- 404 Subsection 284-75(1) in Schedule 1 (note 1)
- 405 Subsection 284-75(1) in Schedule 1 (note 2)
- 406 Subparagraph 284-75(4)(a)(ii) in Schedule 1
- 407 Paragraph 284-75(4)(b) in Schedule 1
- 408 Subparagraph 284-75(6)(d)(i) in Schedule 1
- 409 Subparagraph 284-75(6)(d)(ii) in Schedule 1
- 410 Subsection 284-80(1) in Schedule 1 (table item 2)
- 411 Subsection 284-90(1) in Schedule 1 (table items 1 to 3C, column headed "In this situation:")
- Part 31 Other amendments
- Income Tax Assessment Act 1936
- 412 Subsection 170(10AA) (table items 24, 25, 30 (the table item 30 inserted by item 19 of Schedule 1 to the Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 ) and 35)
- 413 Subsection 202DR(2)
- Income Tax Assessment Act 1997
- 414 Subsection 112-20(3) (note 1)
- 415 Subdivision H of Division 240 (heading)
- 416 Subparagraph 376-170(4)(a)(i)
- 417 Subparagraph 705-25(5)(c)(ii)
- 418 Subsection 974-150(2)
- Income Tax (Transitional Provisions) Act 1997
- 419 Section 126-155
- Superannuation Legislation Amendment Act 2010
- 420 Subitem 21(1) of Schedule 1
- Taxation Administration Act 1953
- 421 Subsection 388-65(3A) in Schedule 1
- 422 Application provision
- Taxation (Interest on Overpayments and Early Payments) Act 1983
- 423 Section 3C (definition of relevant tax ) (table item 50)
- Tax Laws Amendment (2007 Measures No. 5) Act 2007
- 424 Part 2 of Schedule 12 (heading relating to the Industrial Research and Development Incentives Act 1976 )
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
