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House of Representatives

New Business Tax System (Consolidation) Bill (No. 1) 2002

New Business Tax System (Consolidation) Act (No. 1) 2002

Explanatory Memorandum

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

Index

Schedule 1: Main consolidation provisions

Bill reference Paragraph number
Item 2, section 701-1 2.12, 2.23
Item 2, subsection 701-1(2) 2.13
Item 2, subsection 701-1(3) 2.13
Item 2, section 701-5 2.31
Item 2, section 701-5 6.111
Item 2, definition of 'sort of a loss' in subsection 701-5(4) 6.16, 6.102
Item 2, section 701-10 2.49
Item 2, section 701-10(5) 2.50
Item 2, subsection 701-10(6) 2.51
Item 2, subsection 701-10(7) 2.52
Item 2, section 701-15 2.62, 5.115
Item 2, section 701-20 and item 3 in the table in section 701-60 2.64
Item 2, section 701-25 2.66
Item 2, section 701-30 2.83
Item 2, subsection 701-30(3) 2.86
Item 2, subsections 701-30(3) and (4) 2.84
Item 2, subsections 701-30(3), (5) and (6) 2.85
Item 2, subsection 701-30(7) 2.86
Item 2, section 701-35 2.60, 6.26, Example 6.7
Item 2, subsection 701-35(4) 2.59
Item 2, section 701-40 2.38
Item 2, subsection 701-40(1) 2.39
Item 2, subsection 701-40(2) 2.40
Item 2, subsection 701-40(3) 2.44
Item 2, section 701-45 2.67
Item 2, section 701-50 2.63
Item 2, section 701-55 Table 2.1
Item 2, subsection 701-55(2) 2.53
Item 2, subsection 701-55(3) 2.54
Item 2, subsection 701-55(4) 2.55
Item 2, subsection 701-55(5) 2.56
Item 2, subsection 701-55(6) 2.57
Item 2, section 701-60, item 3 in the table 2.64, 2.67
Item 2, section 701-65 2.15
Item 2, section 701-70 2.70
Item 2, section 701-75 2.75
Item 2, section 701-80 2.79
Item 2, section 701-85 2.81
Item 2, section 701-90 6.7
Item 2, paragraph 703-5(1)(a) 3.10
Item 2, paragraph 703-5(1)(b) 3.13
Item 2, subsection 703-5(2) 3.97
Item 2, paragraph 703-5(2)(a) 3.17, 3.18
Item 2, paragraph 703-5(2)(b) 3.19
Item 2, subsection 703-5(3) 3.11, 3.17
Item 2, subsection 703-10(1) 3.22
Item 2, subsection 703-10(2) 3.24
Item 2, subsection 703-15(1) 3.12, 3.15, 3.23
Item 2, subsection 703-15(2) 3.27, 3.48
Item 2, subsection 703-15(2), item 1 in the table 3.25
Item 2, subsection 703-15(2), item 2 in the table 3.47
Item 2, subsection 703-15(2), column 3 of item 2 in the table 3.59, 3.62, Table 3.2
Item 2, subsection 703-20(1) 3.37
Item 2, subsection 703-20(2), item 5 in the table 3.38
Item 2, section 703-25 Table 3.2
Item 2, subsection 703-30(1) 3.64
Item 2, subsection 703-30(2) 3.65
Item 2, subsection 703-35(1) 3.73
Item 2, subsections 703-35(2) and (3) 3.72
Item 2, subsection 703-35(4) 3.74
Item 2, subsection 703-35(5) 3.75
Item 2, subsection 703-35(6) 3.76
Item 2, subsection 703-40(1) 3.79
Item 2, subsection 703-40(2) 3.78
Item 2, subsection 703-45(1) 3.85
Item 2, subsections 703-45(1) and (2) 3.81
Item 2, subsection 703-45(3) 3.87
Item 2, subsection 703-45(4) 3.88
Item 2, subsections 703-50(1) and (4) 3.91
Item 2, subsection 703-50(2) 3.94
Item 2, subsections 703-50(2) and (4) 3.93
Item 2, subsection 703-50(3) 3.92
Item 2, subsections 703-50(5) and (6) 3.95
Item 2, subsection 703-50(7) 3.96
Item 2, subsection 703-55(1) 3.13
Item 2, subsection 703-55(2) 3.14
Item 2, subsection 703-60(1), items 1 and 2 in the table 3.98
Item 2, subsection 703-60(1), item 3 in the table 3.99
Item 2, subsection 703-60(2) 3.100
Item 2, subsection 703-60(3) 3.101
Subdivision 705A 2.49
Item 2, subsection 705-15 5.15
Item 2, subsection 705-25(2) 5.24
Item 2, subsection 705-25(3) 5.25
Item 2, subsection 705-25(4) 5.26
Item 2, subsection 705-25(5) 5.23
Item 2, section 705-30 5.28
Item 2, section 705-35 5.29
Item 2, subsections 705-35(1) and (2) 5.30
Item 2, subsection 705-35(2) 2.52, 5.31
Item 2, subsection 705-35(3) 5.35
Item 2, subsection 705-40(1) 5.39
Item 2, subsection 705-40(2) 5.38
Item 2, subsection 705-40(3) 5.40
Item 2, section 705-45 5.43
Item 2, subsection 705-50(2) 5.48
Item 2, paragraph 705-50(2)(a) 5.47
Item 2, paragraph 705-50(2)(b) 5.47
Item 2, paragraph 705-50(3)(a) 5.47
Item 2, paragraph 705-50(3)(b) 5.47
Item 2, subsection 705-50(4) 5.49
Item 2, subsection 705-50(5) 5.51
Item 2, subsection 705-50(6) 5.44
Item 2, section 705-55 5.53
Item 2, section 705-60 5.55
Item 2, subsection 705-65(1) 5.57
Item 2, subsection 705-65(2) 5.59
Item 2, subsection 705-65(3) 5.60
Item 2, subsection 705-65(4) 5.61
Item 2, subsection 705-65(5) 5.63
Item 2, subsection 705-65(6) 5.64
Item 2, subsection 705-70(1) 5.66
Item 2, subsection 705-70(2) 5.69
Item 2, subsection 705-75(1) 5.70
Item 2, subsection 705-75(2) 5.71
Item 2, subsection 705-75(3) 5.72
Item 2, subsection 705-80(1) 5.73
Item 2, subsection 705-80(2) 5.74
Item 2, subsection 705-85(1) 5.75
Item 2, subsection 705-85(2) 5.76
Item 2, paragraph 705-85(3)(a) 5.78
Item 2, paragraph 705-85(3)(b) 5.79
Item 2, subsection 705-90(1) 5.80
Item 2, subsections 705-90(2) and (3) 5.81
Item 2, subsections 705-90(4) and (5) 5.82
Item 2, subsection 705-90(6) 5.85
Item 2, section 705-95 5.86
Item 2, subsection 705-100(1) 5.88
Item 2, section 705-105 5.103
Item 2, section 705-110 5.93
Item 2, subsection 705-115(1) 5.96
Item 2, paragraph 705-115(2)(a) 5.97
Item 2, section 705-115(2)(b) 5.101
Item 2, paragraph 705-115(2)(c) 5.102
Item 2, subsections 705-120(1) to (3) 5.106
Item 2, subsection 705-120(4) 5.107
Item 2, subsections 705-125(1) and (2) 5.110
Item 2, subsection 705-125(3) 5.112
Item 2, Subdivision 707-A 6.11
Item 2, Subdivision 707-B 8.14
Item 2, subsection 707-105(1) 6.14
Item 2, subsection 707-105(2) 6.15
Item 2, subsection 707-110(1) 6.14
Item 2, definition of 'utilises a loss' in subsection 707-110(2) 6.25
Item 2, subsection 707-115(1) 6.16
Item 2, paragraph 707-115(1)(b) 6.26
Item 2, subsection 707-115(2) 6.24
Item 2, section 707-120 6.27
Item 2, subsection 707-120(1) 6.29
Item 2, subsection 707-120(1) Table 6.2
Item 2, subsection 707-120(1) Table 6.1
Item 2, subsections 707-120(1) and (2) 6.55
Item 2, subsection 707-120(3) 6.57
Item 2, subsection 707-120(4) 6.30
Item 2, subsections 707-125(1) to (3) Table 6.1
Item 2, subsections 707-125(1) and (4) Table 6.2
Item 2, subparagraph 707-125(4)(a)(ii) and subsection 707-125(5) 7.37
Item 2, subsection 707-125(6) 7.38
Item 2, subsections 707-130(1) to (3) 6.88
Item 2, subsection 707-130(4) 6.89
Item 2, subsection 707-135(1) 6.76
Item 2, subsection 707-135(2) 6.78
Item 2, subsection 707-140(1) 6.95, 6.98, 7.40
Item 2, paragraph 707-140(1)(b) 6.111
Item 2, s ubsection 707-140(2) 6.99, 8.14
Item 2, subsection 707-140(3) 6.100
Item 2, section 707-145 6.108, 6.113
Item 2, subsection 707-145(1) 8.71
Item 2, subsections 707-145(2) and (3) 8.73
Item 2, section 707-150 2.86, 6.112, 6.113
Item 2, subsection 707-150(1) 6.108
Item 2, section 707-205 7.9, 7.40
Item 2, section 707-210 7.7
Item 2, subsection 707-210(1) 7.15
Item 2, subsections 707-210(1) and (2) 7.12
Item 2, subsections 707-210(1) and (3) 7.26
Item 2, paragraph 707-210(1)(b) 7.16
Item 2, subsection 707-210(3) 7.29
Item 2, paragraph 707-210(4)(a) 7.19
Item 2, paragraph 707-210(4)(b) 7.20
Item 2, paragraph 707-210(4)(c) 7.21
Item 2, paragraph 707-210(4)(d) 7.25
Item 2, subsection 707-210(5) 7.34
Item 2, subsections 707-210(5) and (6) 7.14
Item 2, subsection 707-210(6) 7.35
Item 2, subsection 707-210(7) 7.30
Item 2, section 707-305 8.3
Item 2, subsection 707-305(2) 8.6
Item 2, section 707-310 8.14, 8.17, 8.22
Item 2, sections 707-310 8.7
Item 2, subsections 707-310(1) and (2) 8.31
Item 2, paragraph 707-310(3)(a) 8.26
Item 2, paragraph 707-310(3)(b) 8.6, 8.14
Item 2, paragraph 707-310(3)(b), column 2 of the table 8.27
Item 2, subsections 707-310(4) and (5) 8.32
Item 2, section 707-315 9.42
Item 2, subsections 707-315(1) and (2) 8.9
Item 2, subsections 707-315(3) and (4) 8.11, 8.64
Item 2, section 707-320 8.7, 8.47
Item 2, subsection 707-320(1) 8.58
Item 2, subsection 707-320(1) 8.49, 8.81
Item 2, subsection 707-320(2) 8.52
Item 2, subsection 707-320(2), item 1 in the table 8.55, 8.58
Item 2, subsections 707-320(2) and (5) 8.70
Item 2, item 2 in the table in subsection 707-320(2) 8.59
Item 2, item 3 in the table in subsection 707-320(2) 8.60
Item 2, item 4 in the table in subsection 707-320(2) 8.61, 8.92
Item 2, item 5 in the table in subsection 707-320(2) 8.63
Item 2, subsection 707-320(3) 8.63, 8.65
Item 2, subsection 707-320(4) 8.66
Item 2, subsection 707-320(6) 8.68
Item 2, section 707-325 9.23
Item 2, subsection 707-325(1) 8.74
Item 2, paragraph 707-325(1)(a) 8.75
Item 2, paragraph 707-325(1)(b) 8.76
Item 2, paragraph 707-325(1)(c) 8.78
Item 2, subparagraphs 707-325(1)(c)(i) and (ii) 8.80
Item 2, paragraph 707-325(1)(d) 8.79
Item 2, paragraphs 707-325(1)(d) and (2)(b) 8.95
Item 2, subsections 707-325(2) and (4) 8.88
Item 2, paragraph 707-325(2)(a) 8.91
Item 2, subsection 707-325(3) 8.89
Item 2, subsection 707-325(5) 8.100
Item 2, subsections 707-330(1) and (2) 8.83
Item 2, subsections 707-330(1) and (3) 8.86
Item 2, subsection 707-330(2) 8.56
Item 2, section 707-335 8.37, 9.41
Item 2, paragraph 707-335(1)(a) 8.39
Item 2, paragraph 707-335(1)(b) 8.43
Item 2, subsection 707-335(2) 8.45
Item 2, subsection 707-335(3) 8.46
Item 2, section 707-340 8.36
Item 2, section 707-345 8.13
Item 2, section 707-400 6.58, 8.14
Item 2, section 707-405 6.26, 6.92
Item 2, section 709-60 10.9
Item 2, subsection 709-60(2) 10.10
Item 2, subsection 709-60(3) 10.12
Item 2, paragraph 709-60(3)(b) 10.11
Item 2, section 709-65 10.13, 10.19
Item 2, sections 709-70 and 709-75 10.16
Item 2, section 709-80 10.21
Item 2, section 709-85 10.22
Item 2, subsection 711-5(1) 5.156
Item 2, paragraph 711-15(1)(b) 5.136
Item 2, paragraph 711-15(1)(c) 5.135, 5.138
Item 2, subsection 711-15(2) 5.137
Item 2, section 711-20 5.118
Item 2, step 6 in the table in subsection 711-20(1) 5.134
Item 2, subsection 711-20(2) 5.140
Item 2, subsection 711-25(1) 5.119
Item 2, subsection 711-25(2) 5.141
Item 2, section 711-30 5.139
Item 2, section 711-35 5.121
Item 2, subsection 711-40(1) 5.122
Item 2, subsection 711-40(2) and (3) 5.123
Item 2, subsection 711-45(1) 5.124
Item 2, subsection 711-45(2) 5.125
Item 2, subsection 711-45(3) 5.126
Item 2, subsection 711-45(4) 5.127
Item 2, subsection 711-45(5) 5.128
Item 2, subsection 711-45(6) 5.129
Item 2 subsection 711-45(7) 5.130
Item 2, section 711-50 5.131
Item 2, subsections 711-50(1) and (2) 5.132
Item 2, subsection 711-50(3) 5.133
Item 2, section 711-55 5.142
Item 2 section 711-60 5.144
Item 2, section 711-65 5.147
Item 2, subsection 711-65(2) 5.151
Item 2, subsection 711-65(4) 5.148
Item 2, subsection 711-65(5) 5.149
Item 2, subsection 711-65(6) 5.152
Item 2, section 711-70 5.153
Item 2, subsection 719-5(1) 4.14
Item 2, subsection 719-5(2) 4.33
Item 2, subsections 719-5(2) to (4) 4.29
Item 2, subsection 719-5(3) 4.35
Item 2, paragraphs 719-5(4)(a) to (c) and subsection 719-5(5) 4.36
Item 2, paragraphs 719-5(4)(c) and (d) 4.40
Item 2, subsection 719-5(5) 4.36
Item 2, paragraphs 719-5(6)(a) to (c) and (e) 4.38
Item 2, paragraphs 719-5(6)(a) to (d) 4.37
Item 2, subsection 719-5(7) 4.72
Item 2, paragraph 719-5(7)(b) 4.81
Item 2, paragraph 719-5(7)(c) 4.83
Item 2, subsection 719-10(1) 4.42
Item 2, subsection 719-10(1), columns 1 and 2 and paragraph (a) in column 3 in the table 4.43
Item 2, subsection 719-10(1), paragraph (b) in column 3 in the table 4.44
Item 2, subsections 719-10(2) and (3) 4.45
Item 2, subsection 719-10(4) 4.50
Item 2, subsection 719-10(5) 4.51
Item 2, subsection 719-10(6) 4.53
Item 2, subsection 719-10(7) 4.74
Item 2, paragraph 719-10(7)(a) 4.75
Item 2, paragraph 719-10(7)(b) 4.76
Item 2, paragraphs 719-10(8)(a) to (c) and (e) 4.80
Item 2, paragraphs 719-10(8)(a) to (d) 4.78
Item 2, subsections 719-15(1) and (2) 4.66
Item 2, paragraph 719-15(3)(a) 4.67
Item 2, paragraph 719-15(3)(b) 4.68
Item 2, paragraph 719-15(3)(c) 4.66
Item 2, subsection 719-15(4) 4.69
Item 2, subsection 719-20(1), column 4 of item 1 in the table 4.59
Item 2, paragraph 719-20(1)(a) and item 1 in the table 4.57
Item 2, paragraph 719-20(1)(b) and item 2 in the table 4.62
Item 2, subsection 719-20(2) 4.64
Item 2, section 719-25 4.30
Item 2, sections 719-30 and 719-35 4.55
Item 2, subsection 719-40(1) 4.17
Item 2, paragraphs 719-40(1)(a) to (c) 4.18
Item 2, paragraph 719-40(1)(d) 4.26
Item 2, paragraphs 719-40(1)(e) and (f) 4.23
Item 2, paragraphs 719-40(1)(e) and 719-40(2)(a) 4.20
Item 2, paragraph 719-40(2)(b) 4.21
Item 2, section 719-45 4.71
Item 2, subsections 719-50(1) and (2) 4.110
Item 2, paragraph 719-50(1)(c) 4.111
Item 2, paragraphs 719-50(3)(a) to (c) and (e) 4.114
Item 2, paragraphs 719-50(3)(a) to (d) 4.113
Item 2, paragraphs 719-50(4)(a) to (c) and (e) 4.118
Item 2, paragraphs 719-50(4)(a) to (d) 4.117
Item 2, subsection 719-55(1) 4.110
Item 2, subsections 719-55(2) and (3) 4.119
Item 2, subsections 719-60(1) and (4) 4.99
Item 2, subsection 719-60(2) 4.100
Item 2, subsection 719-60(3) 4.102, 4.103.
Item 2, subsections 719-60(3) and (4) 4.105
Item 2, subsections 719-60(5) and (6) 4.101
Item 2, subsection 719-65(1) 4.88
Item 2, subsections 719-65(2) and (3) 4.90, 4.92
Item 2, section 719-70 4.94, 4.95
Item 2, subsections 719-75(1) and (2) 4.106
Item 2, subsection 719-75(3) 4.107
Item 2, subsection 719-80(1), column 3 in the table 4.120
Item 2, subsection 719-80(1), item 3 in the table 4.122
Item 2, subsection 719-80(1), items 1 and 2 in the table 4.121
Item 2, paragraphs 719-80(2)(a) and (b) 4.124
Item 2, paragraph 719-80(2)(c) 4.120
Item 2, section 721-5 11.14
Item 2, paragraph 721-10(1)(b) 11.21
Item 2, subsection 721-10(2) 11.17
Item 2, subsection 721-15(1) 11.25
Item 2, paragraph 721-15(1)(b) and subsection 721-15(2) 11.22, 11.24
Item 2, subsection 721-15(3) 11.22, 11.27
Item 2, subsection 721-15(4) 11.33
Item 2, subsection 721-15(5) 11.34
Item 2, subsection 721-15(6) 11.35
Item 2, section 721-20 11.19, 11.23
Item 2, paragraph 721-25(1)(a) 11.28
Item 2, paragraph 721-25(1)(b) 11.28
Item 2, paragraph 721-25(1)(c) 11.28
Item 2, paragraph 721-25(1)(d) 11.28
Item 2, subsection 721-25(2) 11.28
Item 2, subsection 721-25(3) 11.30
Item 2, subsection 721-30(2) 11.27
Item 2, subsection 721-30(3) 11.31
Item 2, subsection 721-30(4) 11.33
Item 2, subsection 721-30(5) 11.34
Item 2, subsection 721-30(6) 11.35
Item 2, paragraph 721-35(a) 11.31
Item 2, paragraph 721-35(b) 11.31
Item 2, paragraph 721-35(c) 11.31

Schedule 2: Transitional provisions relating to main consolidation provisions

Bill reference Paragraph number
Item 2, section 703-30 3.69, 3.104
Item 2, subsection 707-325(1) 9.21
Item 2, paragraphs 707-325(1)(b) and (c) 9.11
Item 2, paragraph 707-325(1)(d) 9.13
Item 2, paragraph 707-325(1)(e) 9.16
Item 2, paragraph 707-325(1)(f) and subsection 707-325(2) 9.14
Item 2, subsections 707-325(3) and (4) 9.20
Item 2, subsection 707-325(5) 9.22
Item 2, subsections 707-325(5) and (6) 9.18
Item 2, subsection 707-325(7) 9.22
Item 2, subsections 707-325(8) and (9) 9.24
Item 2, subsection 707-325(9) 9.25
Item 2, paragraph 707-327(1)(a) 9.30
Item 2, paragraphs 707-327(1)(b) and (c) 9.32
Item 2, paragraph 707-327(1)(d) and subsection 707-327(2) 9.37, 9.38
Item 2, paragraph 707-327(1)(e) and subsections 707-327(2) and (3) 9.34
Item 2, subsection 707-327(3) 9.35
Item 2, subsection 707-327(4) 9.39, 9.41, 9.42
Item 2, subsection 707-327(5) 9.43
Item 2, subsection 707-327(6) 9.33
Item 2, subsections 707-328(1) and (2) 9.47
Item 2, subsection 707-328(3) 9.46
Item 2, subsection 707-328(4) 9.46
Item 2, subsection 707-328(5) 9.46
Item 2, subsection 707-328(6) 9.46, 9.52
Item 2, section 707-329 of the Income Tax (Transitional Provisions) Act 1997 8.91
Item 2, paragraph 707-350(1)(d) 9.68
Item 2, paragraph 707-350(1)(e) and subsection 707-350(5) 9.67
Item 2, paragraphs 707-350(1)(a) to (d) 9.57
Item 2, subsection 707-350(1) 9.56
Item 2, subsection 707-350(2) 9.64
Item 2, subsection 707-350(2) of the Income Tax (Transitional Provisions) Act 1997 8.27
Item 2, subsection 707-350(3), item 1 in the table 9.60
Item 2, subsection 707-350(3), items 2 and 3 in the table 9.61
Item 2, subsection 707-350(3), item 3 in the table 9.62
Item 2, subsection 707-350(4) 9.65
Item 2, subsection 707-350(6) 9.67
Item 2, subsection 707-350(7) 9.68
Item 2, section 707-405 9.54

Schedule 3: Consequential amendments relating to main consolidation provisions

Bill reference Paragraph number
Item 1 2.90
Items 3 to 16 3.26, 3.104
Item 18, section 104-182 13.29
Item 19 13.29
Item 21, subsection 126-50(5), items 1 and 2 in the table 13.25
Item 21, subsection 126-50(5) 13.26
Item 22, subsection 126-50(6) 13.25, 13.26
Item 22, subsections 126-50(7) and (8) 13.27
Item 22, subsection 126-50(9) 13.28
Item 23 13.30, 13.31
Item 27, subsection 170-5(2A) 13.18
Item 28, subsection 170-30(3) 13.18
Item 28, subsection 170-30(4) items 1 and 2 in the table 13.20
Item 28, subsection 170-30(4), item 3 in the table 13.19
Item 31, subsection 170-105(2A) 13.18
Item 32, subsection 170-130(3) 13.18
Item 32, subsection 170-130(4), items 1 and 2 in the table 13.20
Item 32, subsection 170-130(4), item 3 in the table 13.19
Items 37 and 38 13.23
Item 39 13.24
Item 40, section 177EB 10.23
Item 40, subsection 177EB(1) 10.25
Item 40, subsection 177EB(3) and (5) 10.24
Item 40, subsection 177EB(5) 10.27
Item 40, subsection 177EB(9) 10.28
Item 40, subsection 177EB(10) 10.26

Schedule 4: Amendments about Pay as you go instalments

Bill reference Paragraph number
Item 1, Subdivision 45-Q 12.18, 12.19
Item 1, Subdivision 45-R 12.18, 12.20
Item 1, paragraph 45-705(a) 12.21
Item 1, paragraph 45-705(b) 12.23
Item 1, section 45-710 12.25
Item 1, section 45-715 12.35
Item 1, section 45-720 12.34
Item 1, subsection 45-755(1) 12.37
Item 1, subsections 45-755(2) and (3) 12.38
Item 1, subsections 45-755(2) and (4) 12.39
Item 1, subsection 45-760(1) and paragraph 45-760(2)(a) 12.44
Item 1, paragraph 45-760(2)(a) 12.45, 12.46
Item 1, paragraph 45-760(2)(b) and subsection 45-760(3) 12.47
Item 1, subsections 45-775(1) and (2) 12.55
Item 1, subsection 45-775(3) 12.56
Item 1, section 45-855 12.66
Item 1, subsection 45-860(3) 12.69
Item 1, subsections 45-860(1) and (2) 12.68
Item 1, section 45-865 12.70
Item 1, subsection 45-865(1) 12.71, 12.72
Item 1, subsection 45-865(2) 12.73
Item 1, paragraph 45-865(2)(a) 12.74
Item 1, paragraph 45-865(2)(b) 12.75
Item 1, subsections 45-870(1) and (4) 12.80
Item 1, subsection 45-870(2) 12.82
Item 1, subsection 45-870(2), steps 1 and 2 of the method statement 12.85
Item 1, subsection 45-870(2) steps 3 and 4 of the method statement 12.86
Item 1, subsections 45-870(2) to (4) 12.83
Item 1, subsection 45-870(3) 12.81
Item 1, subsection 45-875(1) 12.87
Item 1, subsection 45-875(2) 12.87
Item 1, subsection 45-875(3) 12.87
Item 1, subsection 45-875(4) 12.87
Item 2 Table 12.1
Item 3 Table 12.1
Item 4, subsection 45-30(4) 12.77
Items 5 and 6 Table 12.1
Item 7 Table 12.1
Item 8 Table 12.1
Item 9, subsection 45-230(2A) 12.91
Item 10, subsection 45-232(7) 12.95
Item 10, subsection 45-232(8) 12.96
Item 10, subsection 45-232(9) 12.97
Item 10, subsection 45-232(10) 12.98
Item 11 Table 12.1
Item 12 Table 12.1
Item 13 Table 12.1

Schedule 5: Amendments of Dictionary

Bill reference Paragraph number
Items 1, 6, 7, 11, 14 to 17, 29 and 39 3.104
Items 2, 20, 21, 23, 25 and 33 5.160
Items 3, 4 and 18 8.106
Item 5, subsection 995-1(1) of the ITAA 1997 4.101
Items 5, 9, 11, 13, 22, 24, 28, 29, 35 and 36 4.126
Item 8 Table 12.2
Item 8, subsection 995-1(1) of the ITAA 1997 12.63
Item 9, subsection 995-1(1) of the ITAA 1997 4.66
Items 10, 19, 26, 27, 32, 34, 37 and 38 6.115
Items 10, 19, 27, 30, 31 and 32 2.91
Item 11 3.26
Item 11, subsection 995-1(1) of the ITAA 1997 4.106, 4.107
Item 12 Table 12.2
Item 12, subsection 995-1(1) of the ITAA 1997 12.22
Item 13, subsection 995-1(1) of the ITAA 1997 4.14
Item 18 9.71
Item 22, subsection 995-1(1) of the ITAA 1997 4.42
Item 24, subsection 995-1(1) of the ITAA 1997 4.99, 4.100, 4.102
Item 28, subsection 995-1(1) of the ITAA 1997 4.17
Item 29, subsection 995-1(1) of the ITAA 1997 4.30
Item 35, subsection 995-1(1) of the ITAA 1997 4.62
Item 36, subsection 995-1(1) of the ITAA 1997 4.57
Item 41, subsection 960-130(1) Table 3.3
Item 41, subsection 960-130(2) 3.67
Item 41, subsection 960-130(3) 3.68
Item 41, section 960-135 3.66


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