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Tax and Superannuation Laws Amendment (2015 Measures No. 2) Act 2015 (130 of 2015)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- 4 Amendment of assessments
- Schedule 1 Tax relief for certain mining arrangements
- Part 1 Interest realignment arrangements
- Income Tax Assessment Act 1997
- 1 After section 40-362
- 2 At the end of Division 124
- 3 Subsection 995-1(1)
- Income Tax (Transitional Provisions) Act 1997
- 4 After subsection 40-77(1C)
- 5 Application of amendments
- Part 2 Farm-in farm-out arrangements
- Income Tax Assessment Act 1997
- 6 Section 11-55 (after table item headed "environment")
- 7 Section 40-175 (note)
- 8 At the end of subsection 40-180(4)
- 9 Subsection 40-300(3) (note)
- 10 At the end of Division 40
- 11 Paragraph 104-35(5)(f)
- 12 After paragraph 104-35(5)(f)
- 13 Section 112-97 (before table item 1)
- 14 Section 116-25 (at the end of the cell at table item A1, column headed "Special rules:")
- 15 Section 116-25 (cell at table item C2, column headed "Special rules:")
- 16 After section 116-110
- 17 After subsection 230-460(17)
- 18 Subsection 995-1(1)
- 19 Application of amendments
- Part 3 Mining, quarrying or prospecting information
- Income Tax Assessment Act 1997
- 20 Paragraph 40-80(1AB)(d)
- 21 Application of amendment
- Schedule 2 In-house software
- Income Tax Assessment Act 1997
- 1 Subsection 40-95(7) (cell at table item 8, column headed "The effective life is:")
- 2 Section 40-455 (table)
- 3 Application of amendments
- Schedule 3 Instalment trusts
- Income Tax Assessment Act 1997
- 1 After Division 230
- 2 Subsections 290-60(4) and 290-230(4)
- 3 Section 295-175
- 4 Subsection 995-1(1) (definition of complying superannuation plan)
- 5 Subsection 995-1(1)
- Income Tax (Transitional Provisions) Act 1997
- 6 Before Division 242
- Taxation Administration Act 1953
- 7 Subsection 355-65(3) in Schedule 1 (table item 10, column headed "The record is made for or the disclosure is to ...", paragraphs (a) and (b))
- Schedule 4 Company losses
- Part 1 Changes in company ownership
- Division 1 Main amendments
- Income Tax Assessment Act 1997
- 1 After Division 166
- Division 2 Other amendments
- Income Tax Assessment Act 1997
- 2 Subsection 165-12(2) (note)
- 3 At the end of subsection 165-12(2)
- 4 Subsection 165-12(3) (note)
- 5 At the end of subsection 165-12(3)
- 6 Subsection 165-12(4) (note)
- 7 At the end of subsection 165-12(4)
- 8 At the end of subsection 165-37(1)
- 9 Subsection 165-40(1) (note)
- 10 At the end of subsection 165-40(1)
- 11 At the end of subsection 165-115C(1)
- 12 Subsection 165-115D(1) (note)
- 13 At the end of subsection 165-115D(1)
- 14 At the end of subsection 165-115L(1)
- 15 Subsection 165-115M(1) (note)
- 16 At the end of subsection 165-115M(1)
- 17 At the end of subsection 165-115X(1)
- 18 Subsection 165-115Z(1) (note)
- 19 At the end of subsection 165-115Z(1)
- 20 Subsection 165-123(2) (note)
- 21 Subsection 165-123(3) (note)
- 22 Subsection 165-123(4) (note)
- 23 At the end of subsection 165-123(4)
- 24 Subsection 165-129(1) (note)
- 25 At the end of subsection 165-129(1)
- 26 Subsection 166-145(2) (note)
- 27 Subsection 166-145(3) (note)
- 28 Subsection 166-145(4) (note)
- 29 At the end of subsection 166-145(4)
- 30 At the end of subsection 166-175(1)
- 31 Subsection 166-225(1) (note)
- 32 At the end of subsection 166-225(1)
- 33 At the end of subsection 166-230(1)
- 34 At the end of subsection 166-235(2)
- 35 At the end of subsection 166-235(4)
- 36 At the end of subsection 166-235(6)
- 37 Subsection 166-240(1) (note)
- 38 At the end of subsection 166-240(1)
- 39 At the end of subsection 166-255(1)
- 40 At the end of subsection 166-260(1)
- 41 At the end of subsection 166-260(3)
- 42 At the end of subsection 170-260(3)
- 43 At the end of subsection 170-265(2)
- 44 Subsection 175-10(3) (note)
- 45 Subsection 175-45(3) (note)
- 46 Subsection 175-85(3) (note)
- 47 Subsection 707-205(1)
- 48 Subsection 707-205(2)
- 49 Subsection 974-10(1) (note)
- 50 At the end of subsection 974-10(1)
- 51 Subsection 995-1(1) (at the end of the definition of eligible Division 166 company)
- 52 Subsection 995-1(1)
- Income Tax (Transitional Provisions) Act 1997
- 53 After Division 166
- Part 2 Same business test
- Income Tax Assessment Act 1997
- 54 Section 165-212E
- 55 Application of amendments
- Part 3 Shares held by certain entities
- Income Tax Assessment Act 1997
- 56 At the end of subsection 165-202(1)
- 57 Application of amendments
- 58 Transitional - FHSA trusts
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