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House of Representatives

New Business Tax System (Capital Allowances) Bill 2001

New Business Tax System (Capital Allowances) Act 2001

New Business Tax System (Capital Allowances - Transitional and Consequential) Bill 2001

New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)

Chapter 10 - Capital allowances - finding tables

Outline of chapter

10.1 This chapter contains finding tables to enable you to locate quickly the provisions in Division 40 that correspond to a particular provision in the existing law and vice versa.

Finding table - old law to new law

10.2 In the finding table:

•
omitted means that the provision of the old law has not been included in the new law; and
•
transitional means that effect of the provision of the old law has been picked up by a provision in the New Business Tax System (Capital Allowances - Transitional and Consequential) Bill 2001.

Old law New law
Division 40
40-1 Omitted
40-5 Omitted
40-7 Omitted
40-10 40-15
40-15 Omitted
40-20 40-15
40-25 40-285 and 40-295
40-30 Omitted
Division 41
41-1 Omitted
41-5 Omitted
41-10 Omitted
41-14 40-340(8)
41-15 40-340(1)
41-20(1) 40-340(1)
41-20(2) 40-340(2)
41-23 40-340(3)
41-25 40-345(1)
41-30 40-345(1) and (2), 40-180(1), item 5
41-35 40-355
41-40(1) to (3) Omitted
41-40(4) and (5) 40-350
41-50 40-360
41-55 40-340(3) to (7)
41-65(1) 40-180(2), item 8 and 40-190(3), item 1
41-65(2) 40-300(1), item 6
41-65(3) 995-1(1), definition of arms length
41-65(4) Omitted
41-85 40-135
Division 42
42-1 Omitted
42-5 Omitted
42-10 40-20
42-15 40-25(1) and 40-25(7)(a)
42-18 45-40
42-19 Omitted
42-20(1) 40-25(1), note 1
42-20(2) 40-70(3) and 40-75(7)
42-25(1) 40-170
42-25(3) 40-65(1)
42-30(1) 40-280
42-30(2) to (2C) Omitted
42-30(3) 40-295
42-35 Omitted
42-40 40-130
42-45(1) 40-50(1)
42-45(2) 40-45(1)
42-45(3) 40-25(3) and (4)
42-48 40-90
42-50 Omitted
42-55 Omitted
42-60 40-170
42-65 40-180 to 40-190
42-70 40-225
42-75 40-180(2), item 8 and 40-190(3), item 1
42-80 40-230
42-82 Omitted
42-85 40-215
42-90 Omitted
42-95 Omitted
42-100(1) 40-95(1)
42-100(2) 40-95(3)
42-105 40-105
42-110 40-100(1)
42-112 40-110(1)
42-115 Omitted
42-118 Omitted
42-120 Omitted
42-123 Omitted
42-125 Transitional
42-135 Transitional
42-140 Transitional
42-145 Omitted
42-150 Transitional
42-155 Omitted
42-160 40-70(1)
42-165 40-75(1)
42-167 Omitted
42-168 Omitted
42-170(1) 40-25(2)
42-170(2) and (3) 40-25(3) and (4)
42-170(4) and (5) Omitted
42-175 40-85
42-180 40-280
42-182 Omitted
42-185 40-285(1) and (2)
42-190 40-285(1)
42-192 40-285(1) and transitional
42-195(1) and (2) 40-285(2)
42-195(3) 40-290(1) and (2)
42-195(4) Omitted
42-197 Transitional
42-198 Transitional
42-200(1) 45-40
42-200(2) and (3) Omitted
42-205 40-300 and 40-305
42-210 40-300(1), item 6
42-215 40-325
42-220 Omitted
42-221 40-285(1) and (2)
42-222 40-285(1) and (2)
42-223(1) 40-285(1)
42-223(2) Transitional
42-224 Transitional
42-225 Omitted
42-230 Omitted
42-232 Omitted
42-235 to 42-260 40-370
42-265 Omitted
42-270 Omitted
42-275 Omitted
42-280 40-345
42-285 Omitted
42-290 Omitted
42-293 40-365
42-295 Omitted
42-300 Omitted
42-305 Omitted
42-310 40-40, item 2
42-312 40-40, item 3
42-313 Omitted
42-315 Omitted
42-320 Omitted
42-325 Omitted
42-330 and 42-335 40-295(2) and 40-340(3)
42-340 Omitted
42-345 Transitional
42-350 to 42-395 Omitted
42-445 40-420
42-450 Omitted
42-455 40-425(1) to (3) and (5)
42-460 40-430
42-465 40-435
42-470 40-440
42-475 40-445
Division 44
44-1 Omitted
44-5(1) 40-25(1) and 40-30(2)(e)
44-5(2) 995-1(1), definition of IRU
44-5(3) Omitted
44-10 40-60
44-15 40-65(1), 40-70(1), 40-75(1) and 40-95(9)
44-20 40-115(2)
44-25 40-115 and 40-205
44-30 Omitted
44-35(1) 40-70(1), term base value and 40-190
44-35(2) Omitted
44-40(1) 40-180(2), item 8, 40-190(3), item 1 and 40-300(1), item 6
44-40(2) Omitted
Division 46
46-1 Omitted
46-5 and 46-10 995-1(1), definition of in-housesoftware
46-15 Omitted
46-20 Omitted
46-25 40-25(1) and 40-30(2)(d)
46-30 Omitted
46-35 40-70(2), 40-75(1) and 40-455
46-40 40-95(7), item 8 and 40-455
46-45 Omitted
46-50 40-295(1)(b), 40-300(2), item 3 and 40-335.
46-55 40-180(2), item 8, 40-190(3), item 1 and 40-300(1), item 6
46-60 Omitted
46-62 Omitted
46-65 Omitted
46-70 40-295(1)(c), 40-285(2) and 40-300, item 4
46-75 Omitted
46-80 40-450(1) and (2)
46-85 40-450(3)
46-90 40-455
46-95 40-460
46-100 Omitted
46-105 Omitted
46-110 Omitted
Division 330
330-1 Omitted
330-5 Omitted
330-10 Omitted
330-15(1) 40-80(1) and 40-730
330-15(2) 40-80(1)(c) and 40-730(1)
330-20 40-730(4)
330-25 40-730(5) and (6)
330-30 40-730(7)
330-35 Omitted
330-40 Omitted
330-60 Transitional
330-80 40-25(1), 40-830 and 40-840
330-85 40-860(1)
330-90 40-860(2)
330-95 40-860(3)
330-100 40-70(1), 40-75(1) and 40-830(4)
330-105 40-85 and 40-830(4), term pool value
330-110 40-30(2)(a) and (b), 40-70(1) and 40-75(1)
330-115 Omitted
330-120 Omitted
330-125 Omitted
330-145 to 330-215 40-25(1) and 40-30(2)(a) and (b)
330-235 to 330-275 Omitted
330-295 to 330-340 Omitted
330-350(1) and (2) 40-750(1) and (2)
330-350(3)(a) and (b) 20-30(1), proposed, item 1.9 and 1.16
330-350(3)(c) and (d) 40-750(3)
330-350(4) Omitted
330-350(5) 995-1(1), definition of instalment of petroleum resource rent tax
330-350(6) 995-1(1), definition of petroleum resource rent tax
330-370 40-25(1), 40-830 and 40-840
330-375(1) and (2) 40-865(1) and (2)
330-375(3) 40-865(3)
330-375(4) and (5) Omitted
330-380 40-870(1)
330-385 40-870
330-390 40-875
330-395 40-70(1), 40-75(1) and 40-830(4)
330-400 Omitted
330-405 Omitted
330-410 Omitted
300-415 Omitted
330-435(1) 40-735(1)
330-435(2) 40-735(2)
330-440 40-735(4) to (6)
330-445 40-740
330-450 40-745
330-455 40-25(7)(c)
330-475 Omitted
330-480 40-285(1) and (2) and 40-290
330-485 40-285(1) and (2) and 40-290
330-490 40-300 and 40-305
330-495 Omitted
330-500 40-115(2)
330-520 40-340(3) and 40-345
330-540 Omitted
330-545 Omitted
330-547 40-340(1) to (3)
330-550 Omitted
330-552 Omitted
330-555 Omitted
330-560 Omitted
330-580 to 330-650 Omitted
Division 373
373-1 Omitted
373-5 40-25(1) and 40-30(2)(c)
373-10(1) 40-25(1) and 40-30(2)(c)
373-10(2) Omitted
373-10(3) 40-45(5)(b)
373-15 995-1(1), definition of intellectual property
373-20(1) and (2) 40-70(2) and 40-75(1)
373-20(3) and (4) Omitted
373-25 40-85
373-30 40-180 to 40-190
373-35 40-95(7), items 1 to 7
373-40 Omitted
373-45 to 373-55 40-115
373-60(1) 40-285(1) and (2)
373-60(2) 40-295
373-65 40-285(1) and (2)
373-70 40-300 and 40-305
373-80 40-180(2), item 8, 40-190(3), item 1 and 40-300(1), item 6
373-85 40-340 and 40-345
373-90 to 373-105 Omitted
Division 380
380-5 Omitted
380-10(1) 40-25(1) and 40-30(2)(f)
380-10(2) Omitted
380-15 40-75(1) and 40-70(2)(c)
380-20 40-85
380-25 40-180 to 40-190
380-30 to 380-45 40-115 and 40-205
380-50 to 380-75 40-120
380-80(1) 40-285(1) and (2)
380-80(2) Omitted
380-80(3) 40-295
380-85 40-285(1) and (2)
380-90 40-300 and 40-305
380-95 40-180(2), item 8, 40-190(3), item 1 and 40-300(1), item 6
380-100 40-340 and 40-345
380-105 40-120 and 40-190
380-110 Omitted
380-115 Omitted
Division 387
387-1 Omitted
387-50 40-625
387-55 40-630(1)
387-60 40-635
387-65(1) 40-630(2)
387-65(2) 40-660
387-70 40-630(3)
387-75 40-665
387-80 40-640
387-85 40-670
387-90 40-675
387-120 Omitted
387-125(1) 40-515(1)(a), 40-525(1) and 40-530, item 1
387-125(2) 40-540
387-130 40-520(1)
387-135 40-515(4)
387-140 40-555(1) and (2)
387-145 40-560
387-150 40-570
387-160 40-510
387-162 Omitted
387-165 40-515(1)(b) and (2), 40-525(2) and 40-530, item 2
387-170(1) 40-520(2)
387-170(2) Omitted
387-170(3) 40-535(1)
387-170(4) 40-535(2)
387-175 40-95(1) and (3)
387-177 40-100
387-180 40-545(1)
387-185 40-545(2) and (3)
387-190 40-565
387-195(1) 40-555(3)
387-195(2) Omitted
387-205 40-575
387-210 40-525(2)
387-300 40-510
387-305(1) 40-515(1)(c) and (2), 40-525(3) and 40-530, item 3
387-305(2) 40-550
387-310 40-555(3)
387-315 40-565
387-320 40-525(3)
387-350 40-625
387-355(1) 40-645(1)
387-355(2) 40-645(3)
387-360 40-655
387-365 40-650(1) and (2)
387-370 40-650(3)
387-375 40-650(7) and (8)
387-380 40-665
387-390 40-645(1)
387-400 40-625
387-405(1) 40-645(2)
387-405(2) 40-645(3)
387-410 40-650(4) to (6)
387-415 40-650(7) and (8)
387-420 40-665
387-450 Omitted
387-455 Omitted
387-460 40-25(1)
387-465 Proposed new 43-72
387-470 40-65(1), 40-70(1) and 40-75(1)
387-475 Omitted
387-480 Omitted
387-485 40-280(1) and (2) and 40-295
387-490 40-300 and 40-305
387-495 Omitted
387-500 Omitted
387-505 40-135, 40-180(2), item 8, 40-190(3), item 1 and 40-300(2), item 6
Division 388
388-50 Omitted
388-55 Transitional
388-60 Omitted
Division 400
400-1 Omitted
400-15 40-830 and 40-840(2)(d)(iv)
400-20 Omitted
400-55 40-755(1)
400-60 40-755(2) to (4)
400-65 40-760
400-100 40-25(7)(d)

Finding table - new law to old law

10.3 In this finding table no equivalent means that this is a new provision that has no equivalent in the existing law. Typically, these would be guide materials.

New law Old law
40-1 No equivalent
Subdivision 40-A
40-10 No equivalent
40-15 No equivalent
Subdivision 40-B
40-20 42-10
40-25(1) 42-15, 42-20(1), 44-5(1), 46-25, 330-80, 330-145 to 215, 330-370, 373-5, 373-10(1), 380-10(1) and 387-460
40-25(2) 42-170(1)
40-25(3) and (4) 42-45(3) and 42-170(2) and (3)
40-25(5) and (6) No equivalent
40-25(7)(a) 42-15(b)
40-25(7)(b) No equivalent
40-25(7)(c) 330-455
40-25(7)(d) 400-100
40-30 42-18, 44-5, 46-25, 330-110, 373-5, 373-10 and 380-10(1)
40-35 No equivalent
40-40 42-310 and 42-312
40-45(1) 42-45(2)
40-45(2) No equivalent
40-45(3) Application clause to Division 44
40-45(4) Application clause to Division 44
40-45(5) 373-10(3)
40-50(1) 42-45(1)
40-50(2) No equivalent
40-55 No equivalent
40-60 42-15, 44-10
40-65(1) 42-25(3), 44-15 and 387-470
40-65(2) Proposed new 42-55(4)
40-65(3) Proposed new 42-55(5)
40-65(4) Proposed new 42-55(6)
40-65(5) No equivalent
40-70(1) 42-160, 44-15, 330-100, 330-110, 330-395 and 387-470
40-70(2) 373-20(1) and (2), 380-15 and 46-35
40-70(3) 42-20(2)
40-75(1) 42-165, 44-15, 46-35, 330-100, 330-110, 330-395, 373-20(1) and (2), 380-15 and 387-470
40-75(2) No equivalent
40-75(3) No equivalent
40-75(4) No equivalent
40-75(5) No equivalent
40-75(6) No equivalent
40-75(7) 42-20(2)
40-80(1) 330-15(1) and (2)
40-80(2) Proposed new 42-167(2)
40-85 42-175, 330-105, 373-25 and 380-20
40-90 42-48
40-95(1) 42-100(1) and 387-175
40-95(2) Proposed new 42-100(1)
40-95(3) 42-100(2) and 387-175
40-95(4) Proposed new 42-100(3)
40-95(5) Proposed new 42-100(4)
40-95(6) Proposed new 42-100(5)
40-95(7) 373-35 and 46-40
40-95(8) No equivalent
40-95(9) 44-15
40-100 42-110 and 387-177
40-105 42-105
40-110(1) 42-112
40-110(2) No equivalent
40-110(3) No equivalent
40-110(4) No equivalent
40-110(5) No equivalent
40-115 44-20, 44-25, 330-500, 373-45 to 55 and 380-30 to 44
40-120 380-50 to 60 and 380-105
40-125 No equivalent
40-130 42-40
40-135 41-85 and 387-505
40-140 No equivalent
40-145 No equivalent
Subdivision 40-C
40-170 42-25(1) and 42-60
40-175 No equivalent
40-180 41-30, 41-65(1), 42-65, 42-75, 44-40(1), 46-55, 373-30, 373-80, 380-25, 380-95 and 387-505
40-185 42-65, 373-30 and 380-25
40-190 41-65(1), 42-65, 42-75, 44-35(1), 44-40(1), 46-55, 373-30, 373-80, 380-25, 380-95, 380-105 and 387-505
40-195 No equivalent
40-200 No equivalent
40-205 44-25 and 380-30 to 380-45
40-210 No equivalent
40-215 42-85
40-220 No equivalent
40-225 42-70
40-230 42-80
Subdivision 40-D
40-280 42-30(1), 42-180 and 387-485
40-285 40-25, 42-185, 42-190, 42-192, 42-195(1) and (2), 42-221, 42-222, 42-223(1), 46-70, 330-480, 330-485, 373-60(1), 373-65, 380-80(1) and 380-85
40-290 42-195(3), 330-480 and 330-485
40-295 40-25, 42-30(3), 42-330, 42-335, 46-50, 46-70, 373-60(2), 380-80(3) and 387-485
40-300 41-65(2), 42-205, 42-210, 44-40, 46-50, 46-70, 46-55, 330-490, 373-70, 373-80, 380-90, 380-95, 387-490 and 387-505
40-305 42-205, 330-490, 373-70 and 387-490
40-310 No equivalent
40-315 No equivalent
40-320 42-205(1), item 3
40-325 42-215
40-335 46-50
40-340 41-14, 41-15, 41-20(1) and (2), 41-23, 41-55, 42-330, 42-335, 330-520, 330-547, 373-85 and 380-100
40-345 41-25, 41-30, 42-280, 330-520, 373-85 and 380-100
40-350 41-40(4) and (5)
40-360 41-50
40-365 42-293
40-370 42-235 to 42-260
Subdivision 40-E
40-420 42-445
40-425 42-425 (1) to (3) and (5)
40-430 42-460
40-435 42-465
40-440 42-470
40-445 42-475
40-450 46-80 and 46-85
40-455 46-35, 46-40 and 46-90
40-460 40-95
Subdivision 40-F
40-510 387-120, 387-160 and 387-300
40-515 387-135, 387-165 and 387-305(1)
40-520 387-130 and 387-170(1)
40-525 387-125(1), 387-165, 387-305, 387-210 and 387-320
40-530 387-125(1), 387-165 and 387-305(1)
40-535 387-170(3) and (4)
40-540 387-125(2)
40-545 387-180 and 387-185
40-550 387-305(2)
40-555 387-140, 387-195(2) and 387-310
40-560 387-145
40-565 387-190 and 387-315
40-570 387-150
40-575 387-205
Subdivision 40-G
40-625 387-50, 387-350 and 387-400
40-630 387-55, 387-65(1) and 387-70
40-635 387-60
40-640 387-80
40-645 387-355(1) and (2), 387-390, 387-405(1) and (2)
40-650 387-365, 387-370, 387-375, 387-410 and 387-415
40-655 387-360
40-660 387-65(2)
40-665 387-75, 387-380 and 387-420
40-670 387-85
40-675 387-90
Subdivision 40-H
40-725 No equivalent
40-730 330-15, 330-20, 330-25 and 330-30
40-735 330-435(1) and (2) and 330-440
40-740 330-445
40-745 330-450
40-750 330-350(1) and (2) and 330-350(3)(c) and (d)
40-755 400-55 and 400-60
40-760 400-65
40-765 No equivalent
Subdivision 40-I
40-825 No equivalent
40-830 330-80, 330-100, 330-105, 330-370, 330-395 and 400-15
40-835 No equivalent
40-840 330-80, 330-370 and 400-15
40-845 No equivalent
40-855 No equivalent
40-860 330-85, 330-90 and 300-95
40-865 330-375(1) to (3)
40-870 330-380 and 330-385
40-875 330-390
40-880 No equivalent
40-885 No equivalent


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