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Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 (53 of 2016)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 Attribution managed investment trusts
- Income Tax Assessment Act 1997
- 1 At the end of Part 3-25
- Taxation Administration Act 1953
- 2 After subsection 286-75(2AA) in Schedule 1
- 3 Paragraph 286-80(2)(a) in Schedule 1
- 4 At the end of Division 288 in Schedule 1
- Schedule 2 Annual cost base adjustment for member's unit or interest in AMIT
- Income Tax Assessment Act 1997
- 1 Section 104-5 (after table item dealing with CGT event E9)
- 2 After subsection 104-70(1)
- 3 At the end of Subdivision 104-E
- 4 Section 977-5
- Schedule 3 Withholding MITs and fund payments
- Income Tax Assessment Act 1936
- 1 After subsection 128AF(1)
- Income Tax Assessment Act 1997
- 2 After subsection 840-805(4C)
- 3 Section 840-815
- 4 At the end of section 840-815
- Taxation Administration Act 1953
- 5 Before section 12-385 in Schedule 1
- 6 Subsection 12-390(1) in Schedule 1 (note 1)
- 7 Subsection 12-390(4) in Schedule 1 (before the note)
- 8 Subsection 12-390(4) in Schedule 1 (note)
- 9 Section 12-405 in Schedule 1 (heading)
- 10 After subsection 12-405(1) in Schedule 1
- 11 After Division 12 in Schedule 1
- 12 Section 16-1 in Schedule 1
- 13 After section 16-5 in Schedule 1
- 14 Paragraph 16-20(b) in Schedule 1
- 15 Subsection 16-25(2) in Schedule 1
- 16 Paragraph 16-25(4)(b) in Schedule 1
- 17 Paragraph 16-30(b) in Schedule 1
- 18 After paragraph 16-140(1)(a) in Schedule 1
- 19 Paragraph 16-140(2)(b) in Schedule 1
- 20 Subsection 18-30(1) in Schedule 1
- 21 Paragraph 18-32(1)(b) in Schedule 1
- 22 After subsection 18-65(1) in Schedule 1
- 23 After subsection 18-70(1) in Schedule 1
- Schedule 4 Managed investment trusts
- Income Tax Assessment Act 1997
- 1 Division 275 (heading)
- 2 Section 275-1
- 3 Subdivision 275-A
- 4 After subsection 275-200(1)
- 5 At the end of Division 275
- Taxation Administration Act 1953
- 6 Sections 12-400, 12-401, 12-402, 12-402A, 12-402B, 12-403 and 12-404 in Schedule 1
- 7 After subsection 284-145(2B) in Schedule 1
- 8 At the end of section 284-150 in Schedule 1
- 9 Subsection 284-160(1) in Schedule 1
- Schedule 5 20% tracing rule and repeal of Division 6B
- Part 1 20% tracing rule
- Income Tax Assessment Act 1936
- 1 Section 102MD
- Income Tax Assessment Act 1997
- 2 Section 295-173
- Part 2 Repeal of Division 6B
- Income Tax Assessment Act 1936
- 3 Division 6B of Part III
- Part 3 Amendments consequential on the repeal of Division 6B
- Development Allowance Authority Act 1992
- 4 Subparagraph 93I(2)(a)(ii)
- Income Tax Act 1986
- 5 Subsection 3(1) (definition of prescribed unit trust)
- Income Tax Assessment Act 1936
- 6 Subsection 6(1) (paragraph (b) of the definition of assessment)
- 7 Subsection 6(1) (paragraph (b) of the definition of full self-assessment taxpayer)
- 8 Subsection 6(1) (paragraph (b) of the definition of passive income)
- 9 Subparagraph 47A(16)(c)(ii)
- 10 Sub-subparagraph 47A(18)(d)(ii)(B)
- 11 Section 102AAB (definition of corporate unit trust)
- 12 Section 102AAB (paragraph (a) of the definition of net income)
- 13 Section 102AAB (paragraph (b) of the definition of resident trust estate)
- 14 Sub-subparagraph 102AAE(2)(b)(ii)(C)
- 15 Paragraph 102AAM(2)(b)
- 16 Sub-subparagraph 102AAM(4)(b)(ii)(C)
- 17 Sub-subparagraph 102R(1)(a)(iv)(B)
- 18 Subparagraph 102R(1)(a)(v)
- 19 Sub-subparagraph 102R(1)(b)(iii)(B)
- 20 Subparagraph 102R(1)(b)(iv)
- 21 Subsection 102T(4)
- 22 Paragraph 124ZM(3)(b)
- 23 Subparagraph 159GZZZZG(1)(a)(ii)
- 24 Paragraph 338(b)
- 25 Paragraph 371(7)(a)
- 26 Paragraph 446(1)(b)
- 27 Paragraph 459A(3)(a)
- 28 Paragraph 460(1)(a)
- Income Tax Assessment Act 1997
- 29 Section 9-1 (table item 12)
- 30 Subsection 9-5(1) (table item 7)
- 31 Section 10-5 (table item headed "trusts")
- 32 Section 12-5 (table item headed "trusts")
- 33 Subsection 104-70(9)
- 34 Subparagraph 118-427(12)(b)(ii)
- 35 Paragraph 124-1045(1)(b)
- 36 Paragraph 124-1045(1)(c)
- 37 Subsection 124-1045(1) (note)
- 38 Subdivision 125-D (heading)
- 39 Section 125-230 (heading)
- 40 Section 125-230
- 41 Subsection 126-235(2) (heading)
- 42 Subsection 126-235(2)
- 43 Subsection 130-20(4)
- 44 Paragraph 202-20(c)
- 45 Paragraph 205-25(1)(b)
- 46 Paragraph 207-75(1)(d)
- 47 Paragraph 208-155(2)(b)
- 48 Section 275-110 (heading)
- 49 Subsection 275-110(1)
- 50 Subsection 275-110(2)
- 51 Subsection 392-20(5)
- 52 Section 703-25 (table items 2 and 3)
- 53 Section 713-120
- 54 Subsection 713-125(2)
- 55 Paragraph 713-130(b)
- 56 Subsection 725-150(6)
- 57 Subparagraph 768-5(1)(c)(ii)
- 58 Subparagraph 768-5(2)(e)(ii)
- 59 Paragraph 802-30(1)(b)
- 60 Paragraph 960-115(c)
- 61 Subsection 960-120(1) (table item 3)
- 62 Subsection 960-130(1) (table item 3)
- 63 Subsection 960-130(1) (table item 4)
- 64 Paragraph 960-140(c)
- 65 Subsection 995-1(1) (paragraph (c) of the definition of Australian corporate tax entity)
- 66 Subsection 995-1(1) (definition of corporate unit trust)
- 67 Subsection 995-1(1) (definition of resident unit trust)
- Income Tax Rates Act 1986
- 68 Subsection 3(1) (definition of corporate unit trust)
- 69 Subsection 3(1) (definition of prescribed unit trust)
- 70 Section 24
- International Tax Agreements Act 1953
- 71 Subsection 3(1) (definition of prescribed trust estate)
- 72 Subsection 17A(3) (definition of unit trust dividend)
- Taxation Administration Act 1953
- 73 Subsection 45-280(4) in Schedule 1
- 74 Subsection 45-450(3) in Schedule 1
- Part 4 Transitional
- 75 Transitional rule for 20% tracing requirement and repeal of Division 6B - imputation
- Schedule 6 Consequential amendments
- Income Tax Assessment Act 1936
- 1 Subsection 6(1)
- 2 Subsection 6(1) (at the end of the definition of assessment)
- 3 Subsection 6(1)
- 4 After section 95AAC
- 5 Paragraph 98B(2)(c)
- 6 Subsection 98B(3)
- 7 Subsection 98B(3)
- 8 Subsection 100AA(7)
- 9 Subsection 100AB(8)
- 10 Subsection 102AAF(2)
- 11 Subparagraph 102NA(2)(b)(iii)
- 12 After subsection 102P(10)
- 13 Subsection 102T(16)
- 14 Subsection 128FA(8) (definition of public unit trust)
- 15 After subsection 170(10AA)
- 16 Paragraph 202EE(1)(c)
- 17 At the end of subsection 251S(1)
- 18 Subsection 255(2A)
- 19 After subsection 255(2A)
- 20 At the end of subsection 272-105(1) in Schedule 2F
- Income Tax Assessment Act 1997
- 21 Section 13-1 (after table item headed "approved deposit funds (ADFs)")
- 22 Section 67-23 (before table item 15)
- 23 After section 112-45
- 24 Paragraph 768-5(2)(b)
- 25 Section 840-800
- 26 Subsection 840-805(1) (note 2)
- 27 Subsection 840-805(2) (heading)
- 28 Paragraph 840-805(2)(a)
- 29 Paragraph 840-805(3)(b)
- 30 Paragraph 840-805(4)(a)
- 31 Paragraph 840-805(4)(b)
- 32 Paragraphs 842-230(1)(a) and (b)
- 33 Paragraph 842-235(6)(b)
- 34 Paragraph 842-235(9) (paragraph (e) of the example)
- Taxation Administration Act 1953
- 35 Subsection 10-5(1) in Schedule 1 (table item 25, column headed "Withholding payment")
- 36 Before paragraph 10-5(2)(a)
- 37 Subsection 12-5(2) in Schedule 1 (table item 1AA, column headed "Which is about")
- 38 Subdivision 12-H in Schedule 1 (heading)
- 39 Section 12-375 in Schedule 1
- 40 Section 12-375 in Schedule 1
- 41 Section 12-385 in Schedule 1 (heading)
- 42 Subsection 12-385(1) in Schedule 1
- 43 Subsection 12-385(5) in Schedule 1
- 44 Subsection 12-390(1) in Schedule 1 (note 1)
- 45 Subsection 12-390(1) in Schedule 1 (note 1)
- 46 Subsection 12-390(4) in Schedule 1
- 47 Subsection 12-390(9) in Schedule 1
- 48 Subsection 12-395(1) in Schedule 1 (heading)
- 49 Subsection 12-395(1) in Schedule 1
- 50 Paragraph 12-395(3)(b) in Schedule 1
- 51 Subsection 12-395(4) in Schedule 1
- 52 Paragraph 12-395(6)(b) in Schedule 1
- 53 Paragraph 12-425(1)(a) in Schedule 1
- 54 Subsection 15-15(1) in Schedule 1 (note 4)
- 55 Subsection 16-153(4) in Schedule 1
- 56 Subsection 16-153(4) in Schedule 1 (note)
- 57 Paragraph 16-153(4A)(a) in Schedule 1
- 58 Subsection 16-157(1) in Schedule 1
- 59 Subsection 16-157(1) in Schedule 1 (note)
- 60 Subparagraph 16-157(2)(c)(i) in Schedule 1
- 61 Paragraph 16-170(1AA)(d) in Schedule 1
- 62 Paragraph 16-195(1)(c) in Schedule 1
- 63 Subsection 18-10(1) in Schedule 1
- 64 Paragraph 45-286(b) in Schedule 1
- 65 Paragraph 45-286(c) in Schedule 1
- 66 Section 298-30 in Schedule 1 (heading)
- 67 Subsection 298-30(1) in Schedule 1
- 68 After subsection 393-10(5) in Schedule 1
- Tax Laws Amendment (2010 Measures No. 3) Act 2010
- 69 Paragraph 7(2)(a) of Schedule 5
- Schedule 7 Widely-held requirements
- Taxation Administration Act 1953
- 1 After paragraph 12-402(3)(a) in Schedule 1
- 2 Paragraph 12-402(3)(i) in Schedule 1
- Schedule 8 Application and transitional provisions etc.
- Application provision
- 1 Application provision
- Income Tax (Transitional Provisions) Act 1997
- 2 At the end of Division 275
- 3 At the end of Part 3-25
- Tax Laws Amendment (2011 Measures No. 5) Act 2011
- 4 Subitem 51(5) of Schedule 2 (heading)
- 5 Subitem 51(7) of Schedule 2
- Schedule 9 Definitions
- Income Tax Assessment Act 1997
- 1 Subsection 995-1(1)
- 2 Subsection 995-1(1) (after paragraph (a) of the definition of amount required to be withheld)
- 3 Subsection 995-1(1) (after paragraph (a) of the definition of amount withheld)
- 4 Subsection 995-1(1)
- 5 Subsection 995-1(1) (at the end of the definition of fixed trust)
- 6 Subsection 995-1(1) (definition of fund payment)
- 7 Subsection 995-1(1) (at the end of the definition of income tax law)
- 8 Subsection 995-1(1) (definition of managed investment trust)
- 9 Subsection 995-1(1)
- 10 Subsection 995-1(1) (definition of MIT participation interest)
- 11 Subsection 995-1(1) (definition of non-arm's length income)
- 12 Subsection 995-1(1)
- 13 Subsection 995-1(1) (after paragraph (a) of the definition of withholding payment (first occurring))
- 14 Subsection 995-1(1) (after paragraph (a) of the definition of withholding payment (second occurring))
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