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Tax and Superannuation Laws Amendment (2015 Measures No. 5) Act 2015 (162 of 2015)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 Modernising the car expense deduction rules
- Part 1 Main amendments
- Income Tax Assessment Act 1997
- 1 Subsection 28-25(1)
- 2 At the end of section 28-25
- 3 Subdivisions 28-D and 28-E
- Part 2 Other amendments
- Fringe Benefits Tax Assessment Act 1986
- 4 Paragraph 19(1)(d)
- 5 Subparagraph 19(1)(g)(ii)
- 6 Paragraph 19(1)(h)
- 7 Subsections 19(3) and (4)
- 8 Paragraph 24(1)(f)
- 9 Subparagraph 24(1)(j)(ii)
- 10 Paragraph 24(1)(k)
- 11 Subsections 24(7) and (8)
- 12 Paragraph 44(1)(e)
- 13 Subparagraph 44(1)(h)(ii)
- 14 Paragraph 44(1)(j)
- 15 Subsections 44(3) and (4)
- 16 Paragraph 52(1)(e)
- 17 Subparagraph 52(1)(h)(ii)
- 18 Paragraph 52(1)(j)
- 19 Subsections 52(3) and (4)
- 20 Subsection 136(1) (definition of basic car rate)
- Income Tax Assessment Act 1997
- 21 Section 12-5 (table item headed "car expenses")
- 22 Section 12-5 (table item headed "car expenses")
- 23 Section 28-5
- 24 Section 28-12
- 25 Subsection 28-12(2)
- 26 Section 28-15
- 27 Subsection 28-20(1)
- 28 Subdivision 28-J (heading)
- 29 Section 28-160
- 30 Subsections 28-165(1), 28-170(1) and (2), 28-175(1) and (2), and 28-180(2) and (3)
- 31 Subsection 40-25(6)
- 32 Section 40-55
- 33 Paragraph 40-370(1)(c)
- 34 Subsection 40-370(1) (note 1)
- 35 Subsection 40-370(1) (note 2)
- 36 Subsections 40-370(3) and (4)
- 37 Paragraph 41-10(3)(a)
- 38 Subsection 900-70(1)
- 39 Subsection 900-70(1)
- 40 Subsection 900-70(2)
- 41 Subsections 900-250(1) and (2)
- 42 Subsection 900-250(4)
- 43 Subsection 995-1(1) (definition of business kilometres)
- 44 Subsection 995-1(1)
- Part 3 Application and transitional provisions
- 45 Application of amendments
- 46 Transitional - initial rate of cents per kilometre
- Schedule 2 Zone tax offset
- Income Tax Assessment Act 1936
- 1 Paragraph 79A(2)(b)
- 2 Paragraph 79A(2)(c)
- 3 Paragraph 79A(3B)(a)
- 4 At the end of paragraph 79A(3B)(a)
- 5 Paragraph 79A(3B)(b)
- 6 Paragraph 79A(3B)(c)
- 7 At the end of paragraph 79A(3B)(c)
- 8 Subparagraphs 79A(3B)(d)(i) and (ii)
- 9 Subparagraph 79A(3B)(d)(iii)
- 10 Subparagraphs 79A(3B)(e)(i) and (ii)
- 11 Subparagraph 79A(3B)(e)(iv)
- 12 Subparagraph 79A(3B)(e)(v)
- 13 Subsection 79A(3C)
- 14 Paragraphs 79A(3C)(a) and (b)
- 15 Application of amendments
- Schedule 3 Limiting FBT concessions on salary packaged entertainment benefits
- Fringe Benefits Tax Assessment Act 1986
- 1 Subsection 5B(1)
- 2 Subsection 5B(1E) (method statement, steps 3 and 4)
- 3 After subsection 5B(1L)
- 4 Paragraph 5E(3)(a)
- 5 Paragraph 5E(3)(c)
- 6 Section 37AC
- 7 Subsection 65J(2B) (method statement, steps 2 and 3)
- 8 After subsection 65J(2H)
- 9 Subsection 136(1) (definition of salary packaging arrangement)
- 10 Section 152B
- 11 At the end of section 152B
- 12 Application of amendments
- Schedule 4 Third party reporting
- Part 1 Main amendments
- Taxation Administration Act 1953
- 1 At the end of Division 396 in Schedule 1
- Part 2 Other amendments
- Income Tax Assessment Act 1997
- 2 Subsection 995-1(1)
- Tax Agent Services Act 2009
- 3 Paragraph 20-30(2)(b)
- 4 Paragraph 40-20(3)(b)
- 5 Subparagraph 60-125(8)(c)(iv)
- 6 Subparagraph 60-125(8)(d)(iii)
- 7 Subsection 70-40(3A) (heading)
- 8 Subsection 70-40(3A)
- 9 Subsection 70-40(3A)
- Taxation Administration Act 1953
- 10 Subparagraph 12-400(3)(b)(ii) in Schedule 1
- 11 Subsection 12-403(3) in Schedule 1
- 12 Section 269-50 in Schedule 1
- 13 Subsection 355-65(3) in Schedule 1 (table item 6A)
- 14 Paragraph 355-70(4)(l) in Schedule 1
- 15 Paragraph 355-70(7)(d) in Schedule 1
- 16 Part 5-25 (heading) in Schedule 1
- 17 Division 396 in Schedule 1 (heading)
- 18 Before section 396-1 in Schedule 1
- 19 Section 396-1 in Schedule 1 (heading)
- 20 Before section 396-5 in Schedule 1
- 21 Subsection 396-20(1) in Schedule 1
- Part 3 Contingent amendments
- Division 1 Amendments if the Foreign Acquisitions and Takeovers Legislation Amendment Act 2015 has not already received the Royal Assent
- Taxation Administration Act 1953
- 22 Subsection 355-65(4) in Schedule 1 (table item 1)
- 23 Subsection 355-65(4) in Schedule 1 (table item 2)
- 24 Subsection 355-65(4) in Schedule 1 (table items 3 and 4)
- Division 2 Amendments if the Foreign Acquisitions and Takeovers Legislation Amendment Act 2015 commences
- Taxation Administration Act 1953
- 25 Subsection 355-65(4) in Schedule 1 (table item 1)
- 26 Subsection 355-65(4) in Schedule 1 (table item 1)
- Part 4 Application of amendments
- 27 Application of amendments
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