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New Business Tax System (Debt and Equity) Bill 2001

New Business Tax System (Debt and Equity) Act 2001

Explanatory Memorandum

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

Index

Schedule 1: Debt and equity interests
Bill reference Paragraph number
Item 3, section 25-85 2.137
Item 3, subsections 25-85(3) and (4) 2.139
Item 4, section 26-26 2.83
Items 5 and 6 3.35
Items 7 to 10 3.31
Item 11, section 109-10, item 2 in the table 3.33
Items 12 to 17 3.35
Items 18 to 32 3.37
Items 21 and 27 3.40
Item 33, section 164-5 4.2
Item 33, section 164-10 2.71
Item 33, subsection 164-10(4) 4.9
Item 33, section 164-15 4.3
Item 33, subsection 164-15(1) 4.5
Item 33, subsection 164-15(2) 4.6
Item 33, subsections 164-15(2) and 164-20(3) 4.7
Item 33, subsections 164-20(1) and (2) 2.79, 4.8
Item 34, subsection 974-10(5) 2.148
Item 34, subsections 974-15(1) and (2) 2.149
Item 34, subsections 974-15(2) to (4) 2.161
Item 34, subsection 974-20(1) 2.150
Item 34, paragraph 974-20(1)(a) 2.124
Item 34, paragraph 974-20(1)(b) 2.163
Item 34, paragraph 974-20(1)(d) 2.196, 2.200
Item 34, subsections 974-20(2), (4) and (5) 2.166, 2.185
Item 34, subsection 974-20(3) 2.185
Item 34, subsection 974-20(6) 2.201
Item 34, subsection 974-25(1) 2.61, 2.154
Item 34, subsection 974-25(2) 2.152
Item 34, subsection 974-25(3) 2.153
Item 34, subsection 974-30(1) 2.188
Item 34, subsection 974-30(2) 2.186
Item 34, subsection 974-30(3) 2.184
Item 34, paragraph 974-35(1)(a) 2.191
Item 34, subparagraph 974-35(1)(a)(ii) 2.168
Item 34, subsection 974-35(2) 2.194
Item 34, subsection 974-35(2) 2.169
Item 34, subsection 974-35(3) 2.143
Item 34, subsection 974-35(4) 2.144
Item 34, subsection 974-35(5) 2.199
Item 34, subsection 974-35(6) 2.202
Item 34, section 974-40 2.145, 2.195
Item 34, section 974-45 2.145
Item 34, subsection 974-50(3) 2.169
Item 34, subsection 974-50(4) 2.170
Item 34, subsections 974-50(5) and (6) 2.171
Item 34, subsection 974-50(6) 2.173
Item 34, subsection 974-55(1) 2.155
Item 34, section 974-60 2.156
Item 34, subsection 974-65(1) 2.204
Item 34, subsection 974-65(2) 2.205
Item 34, subsection 974-70(1) 2.17, 2.58, 2.127
Item 34, paragraph 974-70(1)(b) 2.13, 2.38
Item 34, subsection 974-70(2) 2.51, 2.52, 2.55, 2.58
Item 34, subsection 974-70(3) 2.56
Item 34, subsection 974-70(4) 2.60
Item 34, subsection 974-75(1), item 1 in the table 2.23
Item 34, subsection 974-75(1), item 2 in the table 2.26, 2.27
Item 34, subsection 974-75(1), item 3 in the table 2.35
Item 34, subsection 974-75(1), item 4 in the table 2.37
Item 34, subsection 974-75(2) 2.5
Item 34, subsection 974-75(3) 2.25
Item 34, section 974-80 2.44
Item 34, paragraph 974-80(1)(c) 2.48
Item 34, subsection 974-80(2) 2.49
Item 34, paragraph 974-85(1)(a) 2.30
Item 34, paragraph 974-85(1)(b) 2.32
Item 34, subsection 974-85(2) 2.31, 2.33, 2.34
Item 34, section 974-90 2.36
Item 34, subsections 974-95(1) and (2) 2.19
Item 34, subsection 974-95(4) 2.18
Item 34, section 974-100 2.14
Item 34, section 974-105 2.57
Item 34, section 974-110 2.130
Item 34, subsection 974-110(1) 2.131
Item 34, subsection 974-110(2) 2.132
Item 34, subsection 974-110(3) 2.133
Item 34, section 974-115 2.75, 2.76
Item 34, section 974-120 2.75
Item 34, subsections 974-120(1) and (2) 2.77
Item 34, section 974-125 2.78
Item 34, section 974-130 2.6
Item 34, paragraph 974-130(1)(b) 2.11
Item 34, subsection 974-130(3) 2.8
Item 34, subsection 974-130(4) 2.10
Item 34, subparagraphs 974-130(4)(a)(i) and (ii) 2.125
Item 34, paragraph 974-130(4)(b) 2.125
Item 34, paragraph 974-130(4)(c) 2.125
Item 34, paragraph 974-130(4)(d) 2.125
Item 34, subsection 974-135(1) 2.177
Item 34, subsection 974-135(6) 2.179
Item 34, subsection 974-135(8) 2.182
Item 34, section 974-140 2.170
Item 34, section 974-145 2.170
Item 34, subsection 974-150(2) 2.22, 2.160
Item 34, subsection 974-150(3) 2.22
Item 34, subsection 974-155(2) 2.54
Item 34, paragraph 974-155(2)(a) 2.53
Item 34, section 974-160 2.187
Item 34, subsections 974-160(1) and (2) 2.164
Item 34, subsection 974-160(3) 2.173, 2.189
Item 34, section 974-165 2.39
Item 38 Table 3.1
Item 39, definition of 'non-equity share' in subsection 6(1) 2.16
Item 45 Table 3.1
Item 47, subsection 6AB(5B) 3.14
Item 47, subsection 6AB(5B) Table 3.1
Item 48, subsection 6AC(7) 3.14, Table 3.1
Item 49, subsection 6B(4) Table 3.1
Item 50, subsection 6BA(7) of the ITAA 1936 2.123, Table 3.1
Item 51, subparagraph 23(jb)(ii) Table 3.1
Item 52, subparagraph 26(e)(iii) Table 3.1
Item 53, subsection 26A(2) Table 3.1
Item 54, subsection 27A(1) Table 3.1
Item 55, subsection 27A(5) Table 3.1
Item 56, section 43B of the ITAA 1936 2.80, Table 3.1
Item 57, subsection 44(1) of the ITAA 1936 2.81
Items 57 to 60, 88 and 89 2.68
Items 58 to 60 2.80
Item 61, subsection 45Z(1A), item 62, subsection 46(1) and item 63, subsection 46A(1) 3.25
Item 64 3.43
Item 65, subsection 50(2) Table 3.1
Item 66, subsection 52A(9) Table 3.1
Item 67, section 82LA 3.19
Items 67 to 69, section 82LA and subsection 82L(1) 3.45
Item 71, subsection 96C(5A); item 72, subsection 102AAW(2) 3.17
Item 74, paragraph 102L(2)(c) 3.22, 3.26
Item 75 3.22
Item 77, paragraph 102T(2)(c) 3.22, 3.26
Item 78 3.22
Item 79, section 102V Table 3.1
Items 80 and 81, section 109BA Table 3.1
Item 82, section 128AAA 3.6
Item 82, paragraph 128AAA(1)(c) 3.8, 3.9
Item 83, paragraph 128A(1)(b) 3.7
Item 84, paragraph 128A(1AB)(d) 3.7
Item 84, subsection 128A(1AB); item 85, subsection 128B(2D) 3.8
Item 86, paragraph 128B(3)(aaa) 2.116
Item 87, section 159GZZZIA Table 3.1
Item 90, section 160ADB 3.11
Item 90, paragraph 160ADB(1)(c) 3.14
Item 91, paragraph 160AE(3)(da) 3.14
Item 92, paragraph 160AE(4)(b) 3.14
Item 93, section 160AOA 2.72, Table 3.1
Item 94, paragraph (ga) of the definition of 'frankable dividend' in section 160APA 3.4, 3.27
Item 95, paragraph (da) of the definition of 'frankable dividend' in section 160APA 2.120
Items 96, 99 and 100 3.27
Item 98, section 160APAAAA 2.92
Item 98, section 160APAAAA 2.116
Item 98, paragraph 160APAAAA(1)(a) 2.96
Item 98, paragraph 160APAAAA(1)(b) 2.95, 2.99, 2.100
Item 98, paragraph 160APAAAA(1)(c) 2.97
Item 98, paragraph 160APAAAA(1)(d) 2.101, 2.103
Item 98, subsection 160APAAAA(2) 2.104
Item 98, paragraph 160APAAAA(2)(a) 2.105, 2.108, 2.112
Item 98, subparagraph 160APAAAA(2)(a)(i) 2.106
Item 98, subparagraph 160APAAAA(2)(a)(ii) 2.106
Item 98, subparagraph 160APAAAA(2)(a)(iii) 2.106
Item 98, paragraph 160APAAAA(2)(b) 2.113
Item 98, paragraph 160APAAAA(2)(c) 2.113
Item 98, subsection 160APAAAB(2) of the ITAA 1936 2.86, 2.88
Item 98, subsections 160APAAAB(3) to (5) 2.89
Item 98, subsections 160APAAAB(6), (6A) and (7) 2.90
Item 98, subsection 160APAAAB(8) 2.91
Item 98, subsection 160APAAAB(10) of the ITAA 1936 2.87
Item 101, subsection 160AQCBA(3A) 2.118
Item 101, subsections 160AQCBA(3B) and (3C) 2.119
Item 102, Division 7A of Part IIIA Subdivision CA 3.22
Item 103, subsection 177E(2A) Table 3.1
Item 104, subsection 177EA(11A) Table 3.1
Item 105, paragraph 177EA(19)(da) 2.117
Item 106, subsection 202D(1A) Table 3.1
Item 107, section 221YHZAA Table 3.1
Item 108, section 221YJA Table 3.1
Item 110, subsection 273(9) Table 3.1
Item 111, section 389A 3.17
Item 112, section 398A 3.19
Item 113, section 557A 3.17
Item 114, subsection 245-25(4) in Schedule 2C Table 3.1
Item 116, subsection 272-50(3) in Schedule 2F Table 3.1
Item 117, section 12-20 Table 3.2
Subitem 118(2) 2.210
Subitem 118(3) 3.34
Subitem 118(4) 3.42
Subitem 118(5) 3.41
Subitem 118(6) 3.44. 2.212
Subitem 118(9) 4.6
Subitem 118(10) 2.211, 2.214
Subitems 118(11) 2.211
Schedule 2: Dictionary amendments
Bill reference Paragraph number
Item 5, definition of 'convertible interest' in subsection 995-1(1) 3.35
Item 8, definition of 'equity holder' in subsection 995-(1)1 2.18
Item 18, definition of 'non-share equity interest' in subsection 995-1(1) 2.69, 2.70


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