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Tax Laws Amendment (2013 Measures No. 2) Act 2013 (124 of 2013)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 Monthly PAYG instalments
- Part 1 Main amendments
- Taxation Administration Act 1953
- 1 Section 45-1 in Schedule 1
- 2 Section 45-1 in Schedule 1
- 3 After subsection 45-5(2) in Schedule 1
- 4 After subsection 45-5(5) in Schedule 1
- 5 After subsection 45-20(2) in Schedule 1
- 6 After subsection 45-50(2) in Schedule 1
- 7 Subsection 45-50(4) in Schedule 1
- 8 Paragraph 45-50(4)(b) in Schedule 1
- 9 After section 45-61 in Schedule 1
- 10 After section 45-70 in Schedule 1
- 11 After section 45-112 in Schedule 1
- 12 Paragraph 45-125(1)(a) in Schedule 1
- 13 Subsection 45-125(5) in Schedule 1
- 14 Paragraph 45-130(1)(a) in Schedule 1
- 15 After subparagraph 45-130(1)(c)(ii) in Schedule 1
- 16 Subsection 45-130(4) in Schedule 1
- 17 Subsection 45-132(4) in Schedule 1
- 18 Subsection 45-134(4) in Schedule 1
- 19 After Subdivision 45-D in Schedule 1
- 20 Subdivision 45-F in Schedule 1 (heading)
- 21 Section 45-200 in Schedule 1
- 22 At the end of section 45-200 in Schedule 1
- 23 At the end of section 45-205 in Schedule 1
- 24 Before section 45-230 in Schedule 1
- 25 After section 45-595 in Schedule 1
- 26 Before section 45-705 in Schedule 1
- 27 After subsection 45-705(4) in Schedule 1
- 28 Section 45-715 in Schedule 1
- 29 At the end of section 45-715 in Schedule 1
- 30 Paragraph 45-860(1)(b) in Schedule 1
- 31 At the end of section 45-870 in Schedule 1
- 32 After subsection 45-915(4) in Schedule 1
- 33 Subsection 250-10(2) in Schedule 1 (after table item 115)
- 34 After paragraph 288-10(a) in Schedule 1
- 35 Subsection 288-10(a) in Schedule 1
- 36 Paragraph 288-20(b) in Schedule 1
- Part 2 Consequential amendments
- Income Tax Assessment Act 1997
- 37 Subsection 721-10(2) (after table item 30)
- 38 After subsection 721-10(3)
- 39 Subsection 721-10(2) (table item 45)
- 40 Subsection 721-10(2) (table item 60)
- 41 Subsection 995-1(1)
- 42 Subsection 995-1(1)
- 43 Subsection 995-1(1)
- 44 Subsection 995-1(1) (definition of quarterly payer )
- Part 3 Application and transitional provisions
- 45 General application of amendments
- 46 Delayed application to non-corporate tax entities
- 47 Transitional MPR thresholds
- 48 Additional MPR test days
- 49 Deadline for TOFA BAII calculation notice
- Schedule 2 Incentives for designated infrastructure projects
- Part 1 Main amendments
- Income Tax Assessment Act 1936
- 1 At the end of section 272-100 in Schedule 2F
- Income Tax Assessment Act 1997
- 2 Paragraph 165-35(b)
- 3 After paragraph 165-35(b)
- 4 At the end of Part 3-45
- 5 At the end of section 707-120
- 6 After subsection 719-265(3)
- Part 2 Consequential amendments
- Income Tax Assessment Act 1936
- 7 At the end of section 266-15 in Schedule 2F
- 8 At the end of section 266-30 in Schedule 2F
- 9 At the end of section 266-65 in Schedule 2F
- 10 At the end of section 266-80 in Schedule 2F
- 11 At the end of section 266-100 in Schedule 2F
- 12 At the end of section 266-115 in Schedule 2F
- 13 At the end of section 266-140 in Schedule 2F
- 14 At the end of section 266-155 in Schedule 2F
- 15 At the end of section 267-15 in Schedule 2F
- 16 At the end of section 267-55 in Schedule 2F
- 17 At the end of section 267-60 in Schedule 2F
- 18 Subsection 268-20(4) in Schedule 2F
- 19 Subsection 272-140(1) in Schedule 2F
- 20 Subsection 272-140(1) in Schedule 2F (at the end of paragraph (c) of the definition of tax loss )
- Income Tax Assessment Act 1997
- 21 Section 12-5 (table item headed "financial arrangements")
- 22 Section 12-5 (table item headed "infrastructure borrowings")
- 23 Section 12-5 (table item headed "interest")
- 24 Section 12-5 (table item headed "tax losses")
- 25 Section 36-25 (at the end of the table dealing with tax losses of companies)
- 26 Section 36-25 (at the end of the table dealing with tax losses of trusts)
- 27 At the end of section 165-5
- 28 At the end of section 165-117
- 29 Subsection 707-120(1)
- 30 Paragraph 707-125(1)(b)
- 31 Subsection 707-130(1)
- 32 At the end of section 707-300
- 33 Paragraph 719-265(1)(a)
- 34 Subsection 719-265(7)
- 35 Subsection 995-1(1)
- 36 Subsection 995-1(1) (at the end of the definition of ownership test period )
- 37 Subsection 995-1(1)
- 38 Subsection 995-1(1) (definition of same business test period )
- 39 Subsection 995-1(1) (paragraph (a) of the definition of tax loss )
- 40 Subsection 995-1(1) (at the end of paragraph (d) of the definition of tax loss )
- 41 Subsection 995-1(1) (at the end of the definition of test period )
- 42 Subsection 995-1(1) (at the end of the definition of test time )
- Infrastructure Australia Act 2008
- 43 Subsection 28(2)
- 44 Subsections 28(3) and (4)
- 45 Subsection 40(1)
- 46 Saving provision - directions
- Part 3 Application of amendments
- Income Tax (Transitional Provisions) Act 1997
- 47 At the end of Part 3-45
- 48 Application of amendments
- Part 4 Miscellaneous amendments
- Division 1 Income Tax Assessment Act 1936
- 49 Subsections 266-185(1) and 267-90(1) in Schedule 2F
- 50 Subsection 268-10(2) in Schedule 2F
- 51 Subsection 268-10(2) in Schedule 2F
- 52 Subsection 268-15(2) in Schedule 2F
- 53 Subsection 268-15(2) in Schedule 2F
- 54 Subsection 268-20(2) in Schedule 2F
- 55 Subsection 268-20(2) in Schedule 2F
- 56 Subsection 268-25(2) in Schedule 2F
- 57 Subsection 268-25(2) in Schedule 2F
- 58 Subsections 268-75(1) and 268-80(1) in Schedule 2F
- 59 Subsection 268-85(5) in Schedule 2F
- 60 Subsection 269-65(1) in Schedule 2F
- 61 Subsection 269-65(1) in Schedule 2F
- 62 Paragraph 269-65(1)(a) in Schedule 2F
- 63 Paragraphs 269-100(4)(a) and 271-80(a) in Schedule 2F
- 64 Subparagraph 272-80(6A)(a)(i) in Schedule 2F
- 65 Paragraphs 272-80(6B)(a) and (b) and 272-85(5C)(a) and (b) in Schedule 2F
- Division 2 Income Tax Assessment Act 1997
- 66 Subsection 415-15(6)
- Schedule 5 Tax secrecy and transparency
- Part 1 Main amendments
- Taxation Administration Act 1953
- 1 At the end of Part 1A
- 2 After section 355-45 in Schedule 1
- 3 Subsection 355-50(1) in Schedule 1 (note)
- 4 At the end of subsection 355-50(1) in Schedule 1
- 5 Subsection 355-65(4) in Schedule 1 (table item 7)
- 6 After section 355-170 in Schedule 1
- Part 2 Consequential amendments
- Income Tax Assessment Act 1997
- 7 Subsection 995-1(1)
- Part 3 Application of amendments
- 8 Application of amendments
- Schedule 6 Petroleum resource rent tax
- Petroleum Resource Rent Tax Assessment Act 1987
- 1 Subsection 37(1)
- 2 Subsection 37(1)
- 3 At the end of section 37
- 4 Subsection 38(1)
- 5 Subsection 38(1)
- 6 At the end of section 38
- 7 Subsection 39(1)
- 8 At the end of section 39
- 9 Subsection 41(1)
- 10 At the end of section 41
- 11 Application of amendments
- Schedule 7 Removing CGT discount for foreign individuals
- Income Tax Assessment Act 1997
- 1 Subsection 115-30(1)
- 2 After subsection 115-30(1)
- 3 Subparagraph 115-100(a)(i)
- 4 Subparagraph 115-100(a)(ii)
- 5 At the end of section 115-100
- 6 At the end of Subdivision 115-B
- Schedule 8 Tax exemption for payments under Defence Abuse Reparation Scheme
- Income Tax Assessment Act 1997
- 1 Section 11-15 (table item headed "defence")
- 2 Section 51-5 (at the end of the table)
- 3 Application of amendments
- Schedule 9 GST-free treatment for National Disability Insurance Scheme funded supports
- A New Tax System (Goods and Services Tax) Act 1999
- 1 After section 38-35
- 2 At the end of section 177-10
- 3 Section 195-1
- 4 Application of amendments
- Schedule 10 Deductible gift recipients
- Part 1 Main amendments
- Income Tax Assessment Act 1997
- 1 Subsection 30-25(2) (after table item 2.2.4)
- 2 Subsection 30-25(2) (table item 2.2.40, column headed "Special conditions")
- 3 Subsection 30-45(2) (after table item 4.2.4)
- 4 Subsection 30-45(2) (after table item 4.2.7)
- 5 Subsection 30-80(2) (after table item 9.2.10)
- 6 Section 30-105 (after table item 13.2.3A)
- 7 Section 30-315 (after table item 9AA)
- 8 Section 30-315 (after table item 9A)
- 9 Section 30-315 (after table item 23)
- 10 Section 30-315 (after table item 65)
- 10A Section 30-315 (after table item 111A)
- 11 Section 30-315 (after table item 118B)
- Tax Laws Amendment (2011 Measures No. 2) Act 2011
- 12 Part 3 of Schedule 1
- Part 2 The Charlie Perkins Scholarship Trust
- Income Tax Assessment Act 1997
- 13 Subsection 30-25(2) (table item 2.2.39, column headed "Special conditions")
- 14 Subsection 30-80(2) (table item 9.2.28, column headed "Special conditions")
- Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Act 2013
- 15 Part 1 of Schedule 1 (amendment of the Tax Laws Amendment (2011 Measures No. 2) Act 2011 )
- Schedule 11
- Part 1 Amendments commencing after the Australian Charities and Not-for-profits Commission Act 2012
- Income Tax Assessment Act 1997
- 1 At the end of section 50-1
- 2 After section 50-45
- 3 At the end of subsection 50-110(5)
- Income Tax (Transitional Provisions) Act 1997
- 4 Section 50-50
- Part 2 Amendment commencing after Schedule 1 to the Tax Laws Amendment (2012 Measures No. 6) Act 2013
- Income Tax Assessment Act 1997
- 5 Paragraph 59-50(6)(b)
- 6 At the end of subsection 59-50(6)
- Income Tax (Transitional Provisions) Act 1997
- 7 Part 2-15 (heading)
- 8 At the end of Part 2-15
- 9 Application of amendments
- Part 3 Fringe Benefits Tax
- Fringe Benefits Tax Assessment Act 1986
- 10 Subsection 5B(1E) (method statement, paragraph (d) of step 2)
- 11 Subparagraph 57A(2)(b)(iii)
- 12 Subsection 57A(4)
- 13 Section 65J (heading)
- 14 Subsections 65J(1) and (1A)
- 15 Subsection 65J(2)
- 16 Subsection 65J(2A) (definition of rebatable days in year )
- 17 Subsection 65J(5)
- 18 Part XA (heading)
- 19 Section 123E (heading)
- 20 Subsections 123E(1) and (2)
- 21 Paragraph 123E(2)(a)
- 22 Subsection 135Q(1) (note)
- 23 Subsection 136(1)
- 24 Paragraph 140(1B)(c)
- 25 Subparagraph 140(1C)(b)(iii)
- Taxation Administration Act 1953
- 26 Paragraphs 426-5(f) and 426-65(1)(f) in Schedule 1
- 27 Application and transitional provisions
- Part 4 Updating indexation provisions
- Income Tax Assessment Act 1997
- 28 Subsection 960-275(1A) (formula)
- Superannuation (Government Co-contribution for Low Income Earners) Act 2003
- 29 Subsection 10A(5) (definition of current year )
- Superannuation Guarantee (Administration) Act 1992
- 30 Paragraph 9(1)(b)
- 31 Subsection 9(1) (note)
- 32 Application of amendments
- Part 5 Other amendments
- Income Tax Assessment Act 1936
- 33 Paragraph 23AG(1AA)(c)
- 34 Section 24AT (paragraphs (c) and (d) of the definition of excluded STB )
- Income Tax Assessment Act 1997
- 35 Section 30-60
- 36 Section 50-15 (at the end of the cell at table item 3.1, column headed "Special conditions")
- 37 Section 50-15 (cell at table item 3.2, column headed "Special conditions")
- 38 Section 50-50
- 39 Paragraph 50-50(d)
- 40 After paragraph 50-50(d) (before the notes)
- 41 At the end of section 50-50
- 42 Section 50-55
- 43 Paragraph 50-55(c)
- 44 After paragraph 50-55(c) (before the note)
- 45 At the end of section 50-55
- 46 Section 50-65
- 47 Paragraph 50-65(b)
- 48 After paragraph 50-65(b) (before the note)
- 49 At the end of section 50-65
- 50 Section 50-70
- 51 Paragraph 50-70(c)
- 52 After paragraph 50-70(c) (before the note)
- 53 At the end of section 50-70
- 54 At the end of subsection 50-72(1)
- 55 Subsection 355-100(1) (table item 2)
- 56 Application of amendments
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