Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (88 of 2013)

Schedule 7   Miscellaneous amendments

Part 3   Asterisking amendments

Income Tax Assessment Act 1997

236   Amendments relating to asterisking

The provisions of the Income Tax Assessment Act 1997 listed in the table are amended as set out in the table.

Asterisking amendments

Item

Provision

Omit:

Substitute:

1

Paragraph 43-170(2)(b)

arm's length

*arm's length

2

Paragraph 70-20(b)

arm's length

*arm's length

3

Paragraph 70-30(1)(a)

arm's length

*arm's length

4

Paragraph 70-110(1)(a)

arm's length

*arm's length

5

Paragraph 70-120(6)(b)

arm's length

*arm's length

6

Paragraph 87-40(2)(e)

arm's length

*arm's length

7

Paragraph 112-20(1)(c)

arm's length

*arm's length

8

Paragraph 112-20(2)(a)

arm's length

*arm's length

9

Subparagraph 116-30(2)(b)(i)

arm's length

*arm's length

10

Paragraph 207-128(1)(e)

arm's length

*arm's length

11

Subsection 243-20(7)

arm's length

*arm's length

12

Paragraph 243-25(1)(d)

arm's length

*arm's length

13

Subparagraph 420-20(1)(b)(i)

arm's length

*arm's length

14

Subparagraph 420-30(c)(i)

arm's length

*arm's length

15

Subsection 620-40(2)

arm's length

*arm's length

16

Subparagraph 707-325(4)(b)(i)

arm's length

*arm's length

17

Paragraph 775-120(a)

arm's length

*arm's length

18

Subparagraph 820-105(1)(b)(ii)

arm's length

*arm's length

19

Paragraph 820-105(3)(h)

arm's length

*arm's length

20

Subparagraph 820-215(1)(b)(ii)

arm's length

*arm's length

21

Paragraph 820-215(3)(h)

arm's length

*arm's length

22

Paragraph 820-315(1)(d)

arm's length

*arm's length

23

Paragraph 820-315(3)(f)

arm's length

*arm's length

24

Paragraph 820-410(1)(d)

arm's length

*arm's length

25

Paragraph 820-410(3)(f)

arm's length

*arm's length

26

Paragraph 820-910(3)(d)

arm's length

*arm's length

27

Paragraph 820-942(2)(g)

arm's length

*arm's length

28

Subsections 960-280(1), (2) and (4)

a quarter

a *quarter

29

Subsection 960-285(6)

a quarter

a *quarter


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