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Tax Laws Amendment (2012 Measures No. 6) Act 2013 (84 of 2013)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- 4 Amendment of assessments
- Schedule 1 Tax treatment of native title benefits
- Part 1 Main amendments
- Income Tax Assessment Act 1936
- 1 Subsection 128U(1) (definition of mining payment )
- Income Tax Assessment Act 1997
- 2 Section 11-55 (after table item headed "National Rental Affordability Scheme")
- 3 After section 59-45
- 4 After section 118-75
- 5 Subsection 995-1(1)
- 6 Subsection 995-1(1)
- 7 Subsection 995-1(1)
- 8 Subsection 995-1(1)
- 9 Application of amendments
- Part 2 Other amendments
- Income Tax Assessment Act 1936
- 10 Subsection 6(1)
- 11 Subsection 6(1)
- 12 Division 11C of Part III (heading)
- 13 Subsection 128U(1) (definition of Aboriginal )
- 14 Subsection 128U(1) (definition of Aboriginal land )
- 15 Subsection 128U(1) (subparagraphs (d)(i) and (ii) of the definition of distributing body )
- 16 Subsection 128U(1) (definition of mining payment )
- 17 Subsection 128U(1) (paragraph (c) of the definition of mining payment )
- 18 Subsection 128U(1) (subparagraphs (c)(i), (ii) and (iii) of the definition of mining payment )
- Income Tax Assessment Act 1997
- 19 Section 11-55 (table item headed "mining")
- 20 Subsection 30-300(2)
- 21 Paragraphs 59-15(1)(b) and (2)(b)
- 22 Subsection 995-1(1) (definition of Aboriginal )
- 23 Subsection 995-1(1)
- Schedule 2 Deductible gift recipients
- Income Tax Assessment Act 1997
- 1 Subsection 30-25(2) (table item 2.2.34)
- 2 Subsection 30-25(2) (table item 2.2.38)
- 3 Subsection 30-25(2) (at the end of the table)
- 4 Subsection 30-80(2) (after table item 9.2.8)
- 5 Subsection 30-80(2) (table item 9.2.10)
- 6 Subsection 30-80(2) (table item 9.2.24 (table item dealing with Rhodes Trust in Australia))
- 7 Section 30-315 (after table item 2AAB)
- 8 Section 30-315 (table item 97AAA)
- 9 Section 30-315 (after table item 114)
- Schedule 3 Geothermal energy
- Income Tax Assessment Act 1997
- 1 Section 10-5 (after table item headed "general insurance companies and companies that self insure")
- 2 Section 12-5 (table item headed "capital allowances")
- 3 Section 15-40 (heading)
- 4 Section 15-40
- 5 After paragraph 40-30(2)(b)
- 6 Section 40-40 (after table item 9)
- 7 After subsection 40-80(1)
- 8 Subsection 40-290(5)
- 9 Subsection 40-300(2) (at the end of the table)
- 10 Paragraph 40-630(1)(b)
- 11 Subsection 40-630(1) (note)
- 12 Paragraphs 40-630(1A)(b), (1B)(b) and (3)(b)
- 13 Paragraph 40-650(3)(a)
- 14 At the end of paragraph 40-650(3)(b)
- 15 Before subsection 40-730(1)
- 16 After subsection 40-730(2)
- 17 Subsection 40-730(3)
- 18 Before subsection 40-730(4)
- 19 Paragraph 40-730(4)(b)
- 20 Paragraph 40-730(4)(c)
- 21 At the end of subsection 40-730(4)
- 22 After subsection 40-730(7)
- 23 At the end of section 40-730
- 24 Subparagraph 43-70(2)(fa)(iv)
- 25 At the end of Subdivision 112-A
- 26 After paragraph 165-55(2)(b)
- 27 Paragraphs 716-300(1)(b) and (c)
- 28 Subsection 716-300(1) (note)
- 29 Subsection 995-1(1)
- 30 Subsection 995-1(1)
- 31 Subsection 995-1(1)
- 32 Subsection 995-1(1)
- 33 Subsection 995-1(1)
- 34 Application of amendments
- Schedule 4 Extension of interim streaming provisions for managed investment trusts
- Tax Laws Amendment (2011 Measures No. 5) Act 2011
- 1 Subitem 51(5) of Schedule 2 (heading)
- 2 Subitem 51(6) of Schedule 2
- 3 At the end of subitem 51(7) of Schedule 2
- Schedule 5 Rebate for medical expenses
- Income Tax Assessment Act 1936
- 1 Subsection 6(1)
- 2 Subsection 6(1)
- 3 Subsection 6(1)
- 4 Subsection 6(1)
- 5 Subsection 6(1)
- 6 Subsection 6(1)
- 7 Section 159HA (heading)
- 8 Subsection 159HA(1)
- 9 Subsection 159HA(7) (definition of indexable amount )
- 10 Paragraphs 159J(1AB)(a) and (1AC)(a) and (b)
- 11 Paragraph 159J(1AC)(c) (formula)
- 12 Subsection 159J(1AC) (note)
- 13 Subsections 159J(4) and (5)
- 14 Subsection 159J(6) (definition of adjusted taxable income )
- 15 Before subsection 159P(1)
- 16 Subsections 159P(1) and (3)
- 17 Subsection 159P(3A)
- 18 Subsection 159P(3B)
- 19 Before subsection 159P(4)
- 20 At the end of Subdivision A of Division 17 of Part III
- 21 Application of amendments
- Schedule 6 Limited recourse debt
- Income Tax Assessment Act 1997
- 1 Subsection 243-20(2)
- 2 Subsection 243-20(3)
- 3 After subsection 243-20(3)
- 4 Application of amendments
- Schedule 7 In-house fringe benefits under salary packaging arrangements
- Fringe Benefits Tax Assessment Act 1986
- 1 Subsection 41(2)
- 2 Before paragraph 42(1)(a)
- 3 Paragraph 42(1)(a)
- 4 Paragraph 42(1)(b)
- 5 At the end of paragraphs 47(1)(a), (b), (c) and (e)
- 6 After paragraph 47(1)(e)
- 7 Before paragraph 48(a)
- 8 Paragraph 48(a)
- 9 Before paragraph 49(a)
- 10 Paragraph 49(a)
- 11 Paragraph 62(2)(a)
- 12 Subsection 136(1)
- 13 Application of amendments
- Schedule 8 Miscellaneous amendments
- Part 1 Amendments of superannuation regulations
- Retirement Savings Accounts Regulations 1997
- 1 Paragraph 4A.04(1)(b)
- 2 Paragraph 4A.05(6A)(b)
- 3 Paragraph 4A.08(1)(b)
- 4 Subparagraph 4A.15(1)(b)(ii)
- 5 Paragraph 4A.18(1)(b)
- 6 Paragraph 4A.27(1)(b)
- 7 Paragraph 4A.28(1)(b)
- Superannuation Industry (Supervision) Regulations 1994
- 8 Paragraph 7A.03A(1)(b)
- 9 Paragraph 7A.03B(6A)(b)
- 10 Subparagraph 7A.03E(b)(i)
- 11 Subparagraph 7A.04(1)(b)(ii)
- 12 Paragraph 7A.07(1)(b)
- 13 Paragraph 7A.16(1)(b)
- 14 Subregulation 7A.16(4)
- 15 Paragraph 7A.17(1)(b)
- 16 Paragraph 7A.18(1)(b)
- Part 2 Other amendments of taxation laws
- A New Tax System (Goods and Services Tax) Act 1999
- 17 Section 75-15
- 18 Section 195-1 (at the end of the definition of margin )
- 19 Application of amendments
- Fringe Benefits Tax Assessment Act 1986
- 20 At the end of subsection 132(1) (before the note)
- 21 At the end of subsection 132(2)
- 22 At the end of subsection 132(3)
- 23 Subsection 132(5) (penalty)
- 24 Subsection 132(5) (notes)
- 25 At the end of section 132
- 26 Application of amendment
- Income Tax Assessment Act 1997
- 27 Section 13-1 (table item headed "water")
- 28 Section 67-23 (table item 25)
- 29 Subsection 328-130(2) (example)
- 30 Subsections 393-40(1) and (2)
- 31 Application of amendments
- 32 Division 402
- Taxation Administration Act 1953
- 33 Section 45-630 in Schedule 1 (note 1)
- 34 Subdivision 290-A in Schedule 1 (heading)
- 35 At the end of Subdivision 290-A in Schedule 1
- 36 Application of amendment
- 37 Subsection 355-70(1) in Schedule 1 (table item 3)
- Tax Laws Amendment (2009 Measures No. 2) Act 2009
- 38 Part 2 of Schedule 4
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