Legal database - View: Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (88 of 2013)

Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (88 of 2013)
Front Matter
1 Short title
2 Commencement
3 Schedule(s)
4 Amendment of assessments
Schedule 1 Interest on unclaimed money
Part 1 Superannuation
Income Tax Assessment Act 1997
1 Subsection 295-190(1A)
2 Section 301-125
3 Subsections 301-170(2), (3) and (4)
4 Subsection 307-5(1) (table item 5, column 2)
5 Subsection 307-5(1) (table item 5, column 3)
6 Paragraph 307-120(2)(e)
7 Subsection 307-142(1)
8 Subsection 307-142(2)
9 Subsection 307-142(2) (method statement, step 1, note)
10 Subsection 307-142(2) (method statement, step 1, note)
11 After subsection 307-142(3A)
12 Subsection 307-220(4)
13 Subsection 307-300(1)
14 Subsection 307-300(2)
15 Subsection 307-300(2) (method statement, step 1, note)
16 Subsection 307-300(2) (method statement, step 1, note)
17 After subsection 307-300(3)
18 Subsection 307-350(2B)
Superannuation (Departing Australia Superannuation Payments Tax) Act 2007
19 Subsection 5(2)
Superannuation (Unclaimed Money and Lost Members) Act 1999
20 Subsection 17(2A)
21 Subsection 17(2A) (note)
22 Subparagraph 20H(1)(b)(iii)
23 Subparagraph 20H(1)(b)(iv)
24 Subparagraph 20H(1)(b)(vi)
25 Paragraph 20H(2B)(a)
26 Paragraph 20M(1)(a)
27 Section 20P (paragraph (a) of the example)
28 Subsection 24E(5) (note 1)
29 Subsection 24G(4)
30 Subsection 24G(4) (note)
31 Paragraph 24L(1)(a)
32 Subsection 29(4)
Part 2 Other amendments
Income Tax Assessment Act 1997
33 Section 11-15 (at the end of the table item headed "interest")
34 At the end of Division 51
Schedule 2 Airline transport fringe benefits
Fringe Benefits Tax Assessment Act 1986
1 Division 8 of Part III
2 After paragraph 42(1)(aa)
3 Paragraph 42(1)(a)
4 Paragraph 42(1)(b)
5 After paragraph 48(aa)
6 Paragraph 48(a)
7 After paragraph 49(aa)
8 Paragraph 49(a)
9 Paragraph 58P(1)(b)
10 Section 62 (heading)
11 Subsection 62(1)
12 Subsection 62(2)
13 Subsection 136(1) (definition of airline operator )
14 Subsection 136(1) (definition of airline transport benefit )
15 Subsection 136(1) (definition of airline transport fringe benefit )
16 Subsection 136(1) (definition of comparison time )
17 Subsection 136(1) (definition of domestic route )
18 Subsection 136(1) (definition of exclusive employee airline transport benefit )
19 Subsection 136(1) (definition of extended travel airline transport benefit )
20 Subsection 136(1) (definition of international route )
21 Subsection 136(1) (definition of providers published air fare )
22 Subsection 136(1) (definition of qualifying air fare )
23 Subsection 136(1) (paragraph (a) of the definition of recipients contribution )
24 Subsection 136(1) (paragraph (a) of the definition of recipients contribution )
25 Subsection 136(1) (definition of recipients transport )
26 Subsection 136(1)
27 Subsection 136(1) (definition of stand-by value )
28 Subsection 136(1) (definition of travel agent )
29 Subsection 136(1) (definition of travel diary )
30 Paragraph 138C(a)
31 Application of amendments
Schedule 3 Rural water use
Income Tax Assessment Act 1997
1 Section 11-55 (after table item headed "employment")
2 Section 12-5 (table item headed "water facilities")
3 At the end of Division 26
4 After section 40-220
5 Subsection 40-515(3)
6 Section 40-540 (definition of expenditure )
7 At the end of subsection 43-70(2)
8 At the end of Division 59
9 At the end of section 110-38
10 After subsection 110-55(9F)
11 After paragraph 118-37(1)(g)
12 Subsection 995-1(1)
13 Subsection 995-1(1)
14 Subsection 995-1(1)
15 Subsection 995-1(1)
16 Subsection 995-1(1)
17 Subsection 995-1(1)
18 Application of amendments
19 Transitional provision - time for making choices
Schedule 5 Loss carry back
Part 1 Main amendments
Income Tax Assessment Act 1997
1 Section 67-23 (after table item 13)
2 Before Division 164
3 Subsection 995-1(1)
4 Subsection 995-1(1)
5 Subsection 995-1(1)
Income Tax (Transitional Provisions) Act 1997
6 Before Division 165
Part 2 Ascertainment of totals of tax offset refunds
Division 1 Amendments relating to the 2012-13 income year
Income Tax Assessment Act 1997
7 Section 355-700
8 Application of amendment
9 Subsection 995-1(1)
Income Tax (Transitional Provisions) Act 1997
10 At the end of Part 2-20
Income Tax Assessment Act 1936
11 Subsection 6(1) (paragraphs (a) to (d) of the definition of assessment )
12 Subsection 6(1)
13 After paragraph 161AA(b)
14 Section 166
15 Paragraph 166A(3)(c)
16 Subsection 168(1)
17 After section 172
18 Paragraph 175A(2)(b)
19 Subsection 175A(2)
20 At the end of section 175A
21 At the end of subsection 67-100(1)
Taxation Administration Act 1953
22 Subsection 8AAB(4) (after table item 10)
23 Subsection 250-10(1) in Schedule 1 (after table item 50)
24 Application of amendments
25 Paragraph 14ZZK(b)
26 Paragraph 14ZZO(b)
27 Application of amendments
Part 3 Anti-avoidance
Income Tax Assessment Act 1936
28 Subsection 6(1)
29 After paragraph 177C(1)(ba)
30 After paragraph 177C(1)(e)
31 After paragraph 177C(2)(c)
32 Subsection 177C(3)
33 After paragraph 177C(3)(c)
34 After paragraph 177C(3)(f)
35 After paragraph 177CB(1)(c)
36 At the end of paragraph 177F(1)(c)
37 After paragraph 177F(1)(c)
38 After paragraph 177F(3)(c)
Schedule 6 Loss carry back consequential amendments
Part 1 Concepts and definitions
Income Tax Assessment Act 1936
1 Subsection 45B(8)
2 Paragraph 45B(8)(c)
Income Tax Assessment Act 1997
3 Subsection 4-15(1) (note)
4 Subsection 26-47(8)
5 Subsection 35-15(2)
6 Section 36-1
7 At the end of section 36-1
8 Subsection 36-15(1) (note)
9 At the end of subsection 36-15(1)
10 Subsections 36-15(6) and (7)
11 At the end of subsection 36-17(1)
12 Subsections 36-17(8) and (9)
13 Paragraph 36-17(10)(a)
14 Paragraph 36-45(1)(b)
15 Section 65-10
16 Subsection 102-10(2) (note)
17 Section 102-15
18 Section 165-114 (note 1)
19 Section 165-114 (note 2)
20 Paragraph 165-115R(3)(a)
21 Paragraph 165-115R(3)(b)
22 Paragraph 165-115R(4)(a)
23 Subsection 170-20(2)
24 Subsection 170-45(1)
25 Subsection 170-115(2)
26 Subsection 170-145(1)
27 Subsection 170-145(1) (note)
28 Subdivision 707-A (heading)
29 Section 707-100
30 Subsection 707-110(1)
31 Subsection 707-110(2)
32 Subsection 707-115(1)
33 Subsection 707-115(2)
34 Before Subdivision 960-C
35 Subsection 995-1(1)
36 Subsection 995-1(1) (definition of current year )
37 Subsection 995-1(1)
38 Subsection 995-1(1)
39 Subsection 995-1(1)
40 Subsection 995-1(1)
41 Subsection 995-1(1) (definition of utilise )
Income Tax (Transitional Provisions) Act 1997
42 Subdivision 707-A (heading)
43 Subsection 770-30(2) (note)
Taxation Administration Act 1953
44 Paragraph 45-330(1)(c) in Schedule 1
45 Subparagraph 45-330(2A)(c)(i) in Schedule 1
46 Subsection 45-330(3) in Schedule 1 (paragraph (a) of step 3 of the method statement)
47 Subsection 45-330(3) in Schedule 1 (paragraph (a) of step 6 of the method statement)
48 Subsection 45-480(2) in Schedule 1 (paragraph (c) of the definition of adjusted net income of the trust )
Part 2 Other amendments
Income Tax Assessment Act 1936
49 Subsection 92A(3)
Income Tax Assessment Act 1997
50 Section 13-1 (after table item headed "long service leave")
51 Section 36-25 (at the end of the table item dealing with tax losses of corporate tax entities)
52 Section 36-25 (table dealing with tax losses of pooled development funds (PDFs), item 1)
53 Section 36-25 (table dealing with tax losses of pooled development funds (PDFs), item 2)
54 Section 36-25 (table dealing with tax losses of VCLPs, ESVCLPs, AFOFs and VCMPs, item 1)
55 At the end of paragraph 195-15(5)(b)
56 After paragraph 195-15(5)(b)
57 At the end of Subdivision 195-A
58 After section 195-70
59 Subsection 205-30(1) (after table item 2)
60 Subparagraph 205-35(1)(b)(ii)
61 Subparagraph 205-35(1)(b)(ii)
62 Subsection 219-30(1)
63 Subsection 219-30(2) (at the end of the table)
64 After paragraph 320-149(2)(a)
65 At the end of subsection 830-65(3)
Taxation Administration Act 1953
66 Section 45-340 in Schedule 1 (after paragraph (db) of step 1 of the method statement)
Schedule 7 Miscellaneous amendments
Part 1 Resource rent taxation
Income Tax Assessment Act 1997
1 Subsections 721-10(4) and (5)
2 Subsection 995-1(1)
3 Subsection 995-1(1)
4 Subsection 995-1(1)
Minerals Resource Rent Tax Act 2012
5 Subsection 30-25(7)
6 At the end of subsection 30-40(2)
7 Section 30-55
8 At the end of section 30-55
9 Subsection 35-5(1) (note)
10 Subsection 45-10(1) (formula)
11 Subsection 45-10(2) (example)
12 Subsection 70-35(1) (note)
13 Subsection 80-25(1)
14 Subparagraphs 80-25(3)(b)(i) and (ii)
15 After subsection 80-25(3)
16 Subsection 80-40(1)
17 Subsection 80-45(1) (paragraph (b) of the definition of uplift factor )
18 Paragraph 80-50(1)(b)
19 At the end of subsection 90-25(1)
20 At the end of subsection 90-40(1)
21 Subsection 90-45(1)
22 After subsection 90-45(1)
23 Subsection 90-45(2)
24 After subsection 90-55(5)
25 Subsection 90-65(5)
26 Paragraph 95-20(2)(a)
27 Subsection 95-25(1)
28 Paragraphs 95-30(1)(a) and (2)(a)
29 Paragraph 115-15(2)(b)
30 At the end of section 115-15
31 After paragraph 115-25(a)
32 Paragraph 115-25(b)
33 Subsections 115-55(1) and (2)
34 At the end of subsection 120-10(4)
35 Subsection 120-10(4) (note)
36 At the end of subsection 125-10(4)
37 Subsection 125-10(4) (note)
38 Paragraph 140-10(2)(c)
39 At the end of subsection 145-15(2)
40 Subsection 145-15(2) (note)
41 Subsection 145-20(2)
42 Subsection 145-20(3)
43 At the end of subsection 150-15(2)
44 Subsection 150-15(4) (heading)
45 Subsection 150-20(2)
46 Subsection 150-20(3)
47 Subsection 150-30(2) (note 2)
48 Subsection 155-10(3)
49 At the end of section 160-15
50 Subsection 165-15(1)
51 Subsection 165-15(2) (definition of sum of reductions )
52 Subsections 165-25(3) and 165-30(1)
53 Paragraph 165-30(2)(c)
54 Subsection 165-30(2)
55 Paragraph 175-15(1)(b)
56 Subsection 180-5(1)
57 Section 190-1
58 Section 190-1
59 Section 190-5
60 Section 190-10
61 Subsection 190-15(1)
62 Subsection 190-15(2) (example)
63 Subsection 190-15(3) (example)
64 Subsection 190-15(4) (example)
65 Subsection 190-20(2) (example)
66 Subsection 190-20(2) (example)
67 Subsection 190-20(2) (example)
68 After subsection 200-15(1)
69 Subsection 215-10(2)
70 Subsections 255-20(1) and (2)
71 Section 300-1 (definition of MRRT year )
Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012
72 After item 1 of Schedule 4
73 Paragraph 10(a) of Schedule 4
74 At the end of subitem 15(1) of Schedule 4
75 At the end of item 15 of Schedule 4
Petroleum Resource Rent Tax Assessment Act 1987
76 Title
77 Section 2 (definition of acquisition )
78 Section 2 (definition of created )
79 Section 2
80 Subsections 4A(1) and (3)
81 Paragraphs 4A(3)(b) and (c)
82 Subsection 4A(4)
83 Subsection 4A(4)
84 Sections 4B and 4C
85 Subsection 10(4) (heading)
86 Paragraph 10(4)(a)
87 Subparagraph 20(2)(a)(iii)
88 Subsection 35C(5)
89 After subsection 35E(1)
90 Subsection 35E(4)
91 Subsection 41(2)
92 Paragraph 45(2)(b)
93 Subsection 45(5) (table item 2)
94 At the end of section 45
95 Subparagraph 48(1)(a)(ib)
96 Subsection 48(3)
97 At the end of subsection 48(3)
98 Subparagraph 48A(5)(ca)(i)
99 Subsection 48A(11)
100 At the end of subsection 48A(11)
101 Subsection 57(3)
102 Subsections 58B(1), (4), (5) and (6), 58C(1) and (2) and 58D(1)
103 Section 58F (heading)
104 Paragraph 58F(a)
105 Subsections 58J(1) and (3)
106 Paragraphs 58J(4)(b) and (c)
107 Subsection 58J(4)
108 Paragraphs 58J(5)(b) and (c)
109 Subsection 58J(5)
110 Subsections 58J(6), (7), (8), (9), (10) and (11)
111 Subsection 58K(1) (heading)
112 Paragraphs 58K(1)(a) and (b)
113 Paragraph 58K(1)(b)
114 After subparagraph 58K(1)(b)(iii)
115 Subsections 58K(2) and 58L(1) and (4)
116 Subsection 58M(1) (heading)
117 Paragraphs 58M(1)(a), (b) and (c)
118 Paragraph 58M(1)(c)
119 After subparagraph 58M(1)(c)(iii)
120 Subsection 58M(1)
121 Subsection 58M(2)
122 Subsection 58N(2)
123 Section 58P
124 Section 58Q
125 Subsection 58R(1)
126 At the end of subsection 58R(1)
127 Subsection 58R(2)
128 At the end of subsection 58R(2)
129 After section 58R
130 Subparagraph 58U(1)(a)(i)
131 Subparagraph 58U(1)(b)(i)
132 Paragraph 58V(1)(a)
133 At the end of section 58V
134 At the end of Division 8 of Part V
135 Subsection 93(1)
136 Paragraph 97(1A)(b)
137 Subsection 97(1AA)
138 After section 108
139 At the end of section 109
140 Clause 1 of Schedule 1 (paragraph (b) of the definition of relevant pre-commencement day )
141 Clause 1 of Schedule 1 (at the end of the definition of relevant pre-commencement day )
142 At the end of clause 22 of Schedule 1
143 After subclause 31(2) of Schedule 1
144 Paragraph 3(1)(b) of Schedule 2
145 Paragraph 5(b) of Schedule 2
146 Paragraph 7(3)(b) of Schedule 2
147 Subclause 7(3) of Schedule 2 (note)
148 Subparagraph 10(1)(a)(ii) of Schedule 2
149 Subparagraph 10(2)(b)(i) of Schedule 2
150 Subclause 10(3) of Schedule 2
151 Subclause 10(4) of Schedule 2
152 Paragraph 15(5)(b) of Schedule 2
153 Subclause 18(1) of Schedule 2
154 Subclauses 18(3), (4) and (5) of Schedule 2
155 After subclause 18(5) of Schedule 2
156 Subclause 18(6) of Schedule 2 (heading)
157 Paragraphs 18(6)(a) and (b)
158 Subclause 18(7) of Schedule 2
159 Subparagraph 18(8)(b)(i) of Schedule 2
160 Paragraph 18(8)(c) of Schedule 2
161 Paragraph 19(1)(b) of Schedule 2
162 Paragraph 19(2)(b) of Schedule 2
163 Paragraph 19(2)(c) of Schedule 2
164 At the end of Part 4 of Schedule 2
165 Paragraph 23(4)(b) of Schedule 2
166 After subclause 23(5) of Schedule 2
Taxation Administration Act 1953
167 Paragraph 8AAZLG(1)(b)
168 Subsection 8AAZLH(1)
169 Application of subsection 8AAZLH(2)
170 Section 14ZQ
171 Subparagraphs 14ZZK(b)(i) and (ii) and 14ZZO(b)(i) and (ii)
172 At the end of section 11-1 in Schedule 1
173 Paragraphs 12-330(1)(b) and 12-335(2)(a) in Schedule 1
174 Subsection 18-10(3) in Schedule 1 (note)
175 At the end of Subdivision 18-A in Schedule 1
176 Section 115-1 in Schedule 1
177 At the end of section 117-20 in Schedule 1
178 Paragraph 284-75(2)(a) in Schedule 1
179 Paragraph 284-75(2)(b) in Schedule 1
180 Subsection 284-80(1) in Schedule 1 (table item 3)
181 Subsection 284-80(1) in Schedule 1 (table item 4)
182 Subsection 284-80(1) in Schedule 1 (table item 4)
183 Subsection 284-90(1) in Schedule 1 (cell at table item 4, column headed "In this situation:")
Taxation (Interest on Overpayments and Early Payments) Act 1983
184 Subsection 3(1) (paragraph (d) of the definition of decision to which this Act applies )
185 Subsection 3C(2)
186 Section 12AA (heading)
187 Paragraph 12AA(a)
188 Section 12AA (note)
189 Paragraph 12AB(a)
190 Section 12AB (note)
191 Paragraph 12AC(b)
192 Section 12AC (note)
193 Section 12AF
Part 2 General amendments
A New Tax System (Medicare Levy Surcharge - Fringe Benefits) Act 1999
194 Paragraphs 15(1)(c) and 16(2)(c)
Crimes (Taxation Offences) Act 1980
195 Subsection 3(1) (paragraph (b) of the definition of income tax )
Excise Tariff Amendment (Condensate) Act 2011
196 Item 4 of Schedule 1 (at the end of the heading)
Fringe Benefits Tax Assessment Act 1986
197 Subsection 136(1) (definition of Chief Executive Centrelink )
Fuel Tax Act 2006
198 Subsections 43-10(11) and (12)
Income Tax Assessment Act 1936
199 Subsection 159P(4) (subparagraphs (g)(i) and (ii) of the definition of medical expenses )
Income Tax Assessment Act 1997
200 Section 10-5 (table item headed "balancing adjustment")
201 Section 10-5 (table item headed "industrial property")
202 Section 10-5 (table item headed "residual value")
203 Section 102-20 (note 5) (the note 5 inserted by item 69 of Schedule 1 to the Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009 )
204 Paragraph 250-55(b)
205 Subparagraph 250-60(1)(b)(ii)
206 Subparagraph 250-60(2)(b)(ii)
207 Paragraph 250-115(3)(b)
208 Application of amendments
209 Paragraph 727-95(a)
210 Subsection 995-1(1) (definition of natural resource , first occurring)
Income Tax Rates Act 1986
211 Subsection 3(1)
212 Subsection 3(1)
213 Subsection 3(1)
214 Subsection 13(2)
215 Paragraphs 13(5)(b), (6)(c) and (8)(b)
216 At the end of section 13
217 Paragraph 14(2)(c)
218 At the end of section 14
219 Paragraphs 15(2)(b), (4)(d) and (6)(b)
220 At the end of section 15
221 Application of amendments
New Business Tax System (Former Subsidiary Tax Imposition) Act 1999
222 Paragraphs 4(2)(a) and (b)
New Business Tax System (Venture Capital Deficit Tax) Act 2003
223 Subsection 2(1) (table item 2)
Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012
224 Item 1 of Schedule 2
Taxation Administration Act 1953
225 Subparagraph 426-102(1)(a)(ii) in Schedule 1
Taxation (Interest on Overpayments and Early Payments) Act 1983
226 Subsection 3C(1) (definition of relevant tax ) (table item 15)
227 Subparagraph 8A(1)(a)(vb)
Tax Laws Amendment (2011 Measures No. 9) Act 2012
228 At the end of section 4
229 Item 14 of Schedule 1
230 Item 200 of Schedule 6
231 Item 201 of Schedule 6
232 Item 202 of Schedule 6
233 Item 203 of Schedule 6
Tax Laws Amendment (Income Tax Rates) Act 2012
234 Subsection 2(1) (table item 3)
235 Part 2 of Schedule 1
Part 3 Asterisking amendments
Income Tax Assessment Act 1997
236 Amendments relating to asterisking
237 Subsection 960-275(1) (formula)
238 Subsection 960-275(1A) (formula)
239 Subsection 960-275(2) (formula)
240 Subsection 960-275(3) (formula)
241 Subsection 960-285(3A) (formula)
242 Subsection 960-285(4) (formula)

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