-
Tax Laws Amendment (2012 Measures No. 2) Act 2012 (99 of 2012)
- Front Matter
- 1 Short Title
- 2 Commencement
- 3 Schedule(s)
- 4 Amendment of assessments
- Schedule 1 Companies' non-compliance with PAYG withholding and superannuation guarantee obligations
- Part 1 Recovery of penalties
- Division 1 Amendments applying to future and undischarged penalties
- Taxation Administration Act 1953
- 1 At the end of section 8AAZL
- 2 Subsections 269-35(1) to (4) in Schedule 1
- 3 After section 269-50 in Schedule 1
- 4 Application of amendments
- Division 2 Penalties for new directors
- Taxation Administration Act 1953
- 5 Paragraph 269-20(3)(b) in Schedule 1
- 6 Subsection 269-20(4) in Schedule 1
- 7 Application of amendments
- Division 3 Remission of penalties
- Taxation Administration Act 1953
- 8 Section 269-30 in Schedule 1
- 9 Application of amendment
- Part 2 Credits
- Income Tax Assessment Act 1997
- 10 Subsection 86-40(2) (note 2)
- 11 Subsection 995-1(1)
- Taxation Administration Act 1953
- 12 Subsection 8AAB(4) (after table item 38)
- 13 At the end of section 18-5 in Schedule 1
- 14 At the end of Division 18 in Schedule 1
- 15 Subsection 250-10(2) in Schedule 1 (after table item 105)
- Taxation (Interest on Overpayments and Early Payments) Act 1983
- 16 Subsection 3(1) (after paragraph (caa) of the definition of decision to which this Act applies )
- 17 Subsection 3(1) (note at the end of the definition of income tax crediting amount )
- 18 Subsection 3(1) (at the end of the definition of income tax crediting amount )
- 19 At the end of section 3
- 20 Section 3C (after table item 90 of the definition of relevant tax )
- 21 Section 10
- 22 At the end of section 10
- 23 Application of amendments
- Part 3 Superannuation guarantee charge
- Division 1 Estimates
- Corporations Act 2001
- 24 Paragraph 553AB(1)(a)
- 25 Paragraph 553AB(1)(b)
- 26 Paragraph 553AB(3)(a)
- 27 Paragraph 553AB(3)(b)
- 28 Paragraph 556(1)(e)
- 29 Before subsection 556(1A)
- 30 After subsection 556(1AF)
- 31 Before subsection 556(1B)
- 32 Before subsection 556(1C)
- 33 Before subsection 556(2)
- 34 Subsection 588FGA(1)
- Superannuation Guarantee (Administration) Act 1992
- 35 At the end of section 63A
- Taxation Administration Act 1953
- 36 Division 268 in Schedule 1 (heading)
- 37 Section 268-1 in Schedule 1
- 38 Section 268-1 in Schedule 1
- 39 Section 268-1 in Schedule 1
- 40 Section 268-5 in Schedule 1
- 41 Subsection 268-10(1) in Schedule 1
- 42 Subsection 268-10(3) in Schedule 1 (example)
- 43 Subsection 268-75(1) in Schedule 1
- 44 Subsection 268-90(2) in Schedule 1
- 45 After subsection 268-90(2) in Schedule 1
- 46 Saving provision - estimates
- 47 Application of amendments
- Division 2 Penalties
- Superannuation Guarantee (Administration) Act 1992
- 48 Subsection 63A(3)
- Taxation Administration Act 1953
- 49 Section 269-1 in Schedule 1
- 50 Paragraph 269-5(a) in Schedule 1
- 51 Subsection 269-10(1) in Schedule 1 (table)
- 52 At the end of section 269-10 in Schedule 1
- 53 Subsection 269-30(2) in Schedule 1 (table)
- 54 Subsection 269-30(2) in Schedule 1 (note)
- 55 At the end of subsection 269-30(2) in Schedule 1
- 56 After subsection 269-35(3) in Schedule 1
- 57 Application of amendments
- Schedule 2 Consolidation and TOFA
- Income Tax Assessment Act 1997
- 1 Paragraph 715-375(1)(b)
- 2 Paragraph 715-375(1)(c)
- 3 Subsections 715-375(2), (3) and (4)
- 4 After section 715-375
- Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009
- 5 After item 104 of Schedule 1
- 6 Application
- Schedule 3
- Part 1 Pre rules
- Income Tax Assessment Act 1997
- 1 Subsection 701-55(5C)
- 2 Subsection 701-55(6)
- 3 Section 701-56 (heading)
- 4 Subsections 701-56(1) and (2)
- 5 Subsection 701-58(2)
- 6 After section 701-61
- 7 Section 701-90
- 8 Paragraph 705-25(5)(d)
- 9 Section 716-405
- 10 Section 716-410
- 11 Subsection 995-1(1)
- 12 Subsection 995-1(1)
- 13 Subsection 995-1(1)
- 14 Subsection 995-1(1)
- Part 2 Interim rules
- Income Tax Assessment Act 1997
- 15 Subsection 701-55(5C)
- 16 Subsection 701-55(6)
- 17 Section 701-56 (heading)
- 18 Before subsection 701-56(3)
- 19 Section 701-63
- 20 At the end of Division 701
- 21 Paragraph 705-25(5)(d)
- 22 After section 705-56
- 23 Section 716-405
- 24 At the end of paragraph 716-410(a)
- 25 Subsection 995-1(1) (definition of unbilled income asset )
- Part 3 Prospective rules
- Income Tax Assessment Act 1997
- 26 Section 12-5 (table item headed "consolidated groups and MEC groups")
- 27 Subsection 701-10(7)
- 28 Subsection 701-55(5C)
- 29 Subsection 701-55(6) (note 1)
- 30 Section 701-56 (heading)
- 31 Subsections 701-56(1) and (2)
- 32 Paragraph 701-56(3)(d)
- 33 Section 701-63
- 34 After section 701-65
- 35 Section 701-90
- 36 Paragraph 705-25(5)(d)
- 37 Subsection 705-35(1)
- 38 Paragraph 705-35(1)(c)
- 39 Subsection 705-35(2)
- 40 Subsection 705-40(2)
- 41 Paragraph 705-40(3)(c)
- 42 Section 705-56A
- 43 Section 716-405
- 44 Section 716-410
- 45 Subsection 995-1(1) (definition of asset forming part of goodwill )
- 46 Subsection 995-1(1) (definition of non-deductible right to future income )
- 47 Subsection 995-1(1) (definition of unexpended tax cost setting amount )
- 48 Subsection 995-1(1)
- Part 4 Application
- 49 Interpretation
- 50 Main application rules
- 51 Special rule for private rulings etc.
- 52 Commencement of arrangement
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).
