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House of Representatives

Tax Laws Amendment (Taxation of Financial Arrangements) Bill 2008

Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009

Explanatory Memorandum

(Circulated by the authority of the Treasurer, the Hon Wayne Swan MP)

Index

Schedule 1: Amendments

Bill reference Paragraph number
Item 1, Subdivision 230-B 1.53
Item 1, Subdivision 230-C 1.53, 1.57
Item 1, Subdivision 230-D 1.53, 1.59
Item 1, Subdivision 230-E 1.53, 1.64
Item 1, Subdivision 230-F 1.53, 1.69
Item 1, Subdivision 230-G 1.53, 1.55
Item 1, Subdivision 230-J 1.47
Item 1, subsections 230-5(1) and 230-45(1) 1.42
Item 1, paragraph 230-5(2)(a) and section 230-455 1.49
Item 1, paragraph 230-5(2)(b) and section 230-50 1.44
Item 1, paragraphs 230-5(2)(b) and 230-40(4)(e) 2.107
Item 1, subparagraph 230-10(b)(ii) 3.71
Item 1, section 230-15 1.38
Item 1, subsection 230-15(1) 3.68
Item 1, note to subsections 230-15(1) and (2) 3.90
Item 1, subsection 230-15(2) 3.70
Item 1, subsection 230-15(3) 3.78
Item 1, subsection 230-15(4) 3.74
Item 1, subsection 230-15(5) 3.75
Item 1, subsection 230-15(6) 3.75
Item 1, subsection 230-15(7) 3.69
Item 1, section 230-20 3.101
Item 1, sections 230-20 and 230-25 3.99
Item 1, sections 230-20 and 230-25, item 76, section 118-27 3.100
Item 1, subsection 230-20(2) 3.104
Item 1, subsections 230-20(5) and 230-25(4) 3.111
Item 1, section 230-25 3.106
Item 1, subsection 230-25(2) 3.103
Item 1, subsection 230-25(3) 3.108, 10.46
Item 1, paragraph 230-25(3)(a) 3.108
Item 1, section 230-30 3.76
Item 1, subsection 230-30(1) 11.35
Item 1, subsection 230-30(3) 3.77
Item 1, section 230-35 3.80, 3.81, 3.85
Item 1, section 230-40 1.56, 3.30, 3.31, 5.83
Item 1, subsection 230-40(1) 1.81
Item 1, subsection 230-40(1), Subdivision 230-G 1.80
Item 1, subsections 230-40(2) and (7) 1.82
Item 1, subsection 230-40(4) 1.86, 4.61, 4.208
Item 1, subsections 230-40(4) and 230-100(5) and section 230-180 1.78
Item 1, paragraph 230-40(4)(b) 4.62
Item 1, paragraph 230-40(4)(c) 4.63
Item 1, paragraph 230-40(4)(e) 1.44, 4.124, 4.214
Item 1, paragraph 230-40(4)(e) and sections 230-270 and 230-330 1.87
Item 1, subsection 230-40(5) 1.83
Item 1, subsection 230-40(6) 1.85
Item 1, paragraph 230-40(6)(a) 7.73
Item 1, paragraph 230-40(6)(b) 7.74
Item 1, paragraph 230-40(6)(c) 7.75
Item 1, subsection 230-40(7) 9.50
Item 1, section 230-45 1.41, 1.57, 6.47
Item 1, sections 230-45 and 230-50 2.42, 2.52
Item 1, subsection 230-45(1) 2.61
Item 1, subsection 230-45(1) and section 230-60 2.91
Item 1, paragraphs 230-45(1)(d) to (f) 2.90, 2.92
Item 1, subsection 230-45(2) 1.42
Item 1, note to subsection 230-45(2) 2.82
Item 1, paragraph 230-45(2)(a) 2.69
Item 1, paragraph 230-45(2)(b) 2.75
Item 1, paragraphs 230-45(2)(b) and (c) 2.76
Item 1, paragraph 230-45(2)(c) 2.74
Item 1, paragraph 230-45(2)(d) 2.78
Item 1, paragraph 230-45(2)(e) 2.80
Item 1, paragraph 230-45(2)(f) and subsection 230-45(3) 2.83
Item 1, paragraph 230-45(2)(g) 2.87, 2.88
Item 1, paragraphs 230-45(3)(a) and (b) 2.84
Item 1, subparagraph 230-45(3)(c)(i) 2.86
Item 1, subparagraph 230-45(3)(c)(ii) 2.85
Item 1, subsection 230-50(1) 2.99, 2.101
Item 1, subsection 230-50(2) 2.103
Item 1, subsection 230-50(2) and section 230-60 2.105
Item 1, paragraph 230-50(2)(b) 2.104
Item 1, section 230-55 1.41, 4.95, 6.32
Item 1, subsection 230-55(1) 2.186
Item 1, subsections 230-55(1) and (2) 2.51
Item 1, subsection 230-55(4) 2.45, 2.50, 4.94
Item 1, section 230-60 2.63, 3.37, 3.38
Item 1, sections 230-60, 230-70 and 230-75 3.33
Item 1, section 230-65 3.39, 3.40
Item 1, section 230-70 3.67
Item 1, sections 230-70 and 230-75 3.32, 3.58, 3.65, 4.128
Item 1, sections 230-70, 230-75, 230-200 and 230-445 3.66
Item 1, subsections 230-70(1) and 230-75(1) 4.143
Item 1, subsections 230-70(3) and 230-75(3) 3.57
Item 1, section 230-80 1.36, 1.90
Item 1, subsection 230-80(3) 4.136
Item 1, section 230-85 1.41, 2.65
Item 1, paragraph 230-95(a) 4.53, 4.70
Item 1, paragraphs 230-95(a) and (c) 4.82
Item 1, paragraph 230-95(b) 4.53
Item 1, paragraph 230-95(c) 4.54
Item 1, section 230-100 4.130
Item 1, sections 230-100, 230-105, 230-115 and 230-135 1.73
Item 1, subsection 230-100(2) 4.71
Item 1, note to paragraph 230-100(2)(b) 4.71
Item 1, subsection 230-100(3) 4.78, 4.82
Item 1, subsection 230-100(4) 4.57
Item 1, paragraph 230-100(4)(c) 4.60
Item 1, subsection 230-100(5) 1.88, 4.59, 4.78
Item 1, subsection 230-105(1) 4.57, 4.58, 4.67
Item 1, note to subsection 230-105(1) 4.72
Item 1, subsections 230-105(1) and 230-130(1) 4.153
Item 1, paragraph 230-105(2)(a) 4.73, 4.84
Item 1, paragraph 230-105(2)(b) 4.75
Item 1, paragraphs 230-110(1)(a) and (b) 4.84
Item 1, paragraph 230-110(1)(c) 4.83
Item 1, paragraph 230-110(1)(d) 4.83
Item 1, subsection 230-110(2) 4.87
Item 1, note to subsection 230-110(2) 4.83
Item 1, paragraph 230-110(2)(b) 4.129
Item 1, paragraphs 230-110(2)(b) and (c) 4.85
Item 1, subsection 230-115(1) 4.97
Item 1, paragraph 230-115(2)(a) 4.98
Item 1, paragraph 230-115(2)(b) 4.98, 4.114
Item 1, subsection 230-115(3) 4.114
Item 1, paragraph 230-115(3)(a) 4.106
Item 1, subparagraph 230-115(3)(a)(ii) 4.112
Item 1, subparagraph 230-115(3)(a)(iii) 4.111
Item 1, subparagraph 230-115(3)(a)(iv), paragraph 230-115(3)(b) 4.110
Item 1, subsections 230-115(4) and (5) 4.80, 4.118
Item 1, subsection 230-115(6) 4.119
Item 1, subsection 230-115(8) 4.102
Item 1, subsection 230-115(9) 4.127
Item 1, subsection 230-120(1) and subparagraph 230-120(3)(c)(i) 4.92
Item 1, subparagraph 230-120(3)(b)(i) 4.93
Item 1, section 230-125 4.130
Item 1, subsection 230-130(1) 4.67, 4.131, 4.132
Item 1, subsection 230-130(2) 4.136
Item 1, subsection 230-130(3) 4.134, 4.135
Item 1, paragraph 230-130(5)(a) 4.135
Item 1, subparagraph 230-130(5)(b)(i) 4.135
Item 1, subparagraph 230-130(5)(b)(ii) 4.135
Item 1, paragraph 230-135(2)(a) 4.138
Item 1, paragraph 230-135(2)(b) 4.138, 4.146
Item 1, subsection 230-135(4) 4.139
Item 1, paragraph 230-135(4)(a) 4.144
Item 1, paragraph 230-135(4)(b) 4.144
Item 1, subsection 230-135(5) 4.140
Item 1, subsection 230-135(6) 4.141
Item 1, subsection 230-135(7) 4.142
Item 1, subsection 230-135(8) 4.143
Item 1, section 230-140 4.147
Item 1, paragraph 230-140(3)(a) 4.150
Item 1, paragraph 230-140(3)(b) 4.150
Item 1, paragraph 230-140(3)(c) 4.150
Item 1, paragraphs 230-140(3)(d) to (f) 4.150
Item 1, sections 230-150 and 230-155 4.74
Item 1, sections 230-150, 230-160 and 230-165 1.75, 4.154
Item 1, subsection 230-150(1) 4.155
Item 1, paragraphs 230-160(1)(a) and (b) and 230-165(1)(a) and (b) 4.156
Item 1, paragraph 230-160(1)(c) 4.158
Item 1, paragraph 230-160(1)(e) 4.159, 4.160
Item 1, paragraph 230-160(1)(f) 4.160
Item 1, paragraphs 230-160(1)(f) and 230-165(1)(e) 4.162
Item 1, subsection 230-160(2) 4.158
Item 1, subsections 230-160(3) to (5) and 230-165(3) to (5) 4.74
Item 1, subsections 230-160(3) and (5) and 230-165(3) and (5) 4.155
Item 1, subsections 230-160(3) and 230-165(3) 4.157
Item 1, paragraphs 230-160(3)(a) and 230-165(3)(a) 4.164
Item 1, subsection 230-160(4) 4.165
Item 1, paragraphs 230-165(3)(b) to (d) and 230-160(3)(b) to (d) 4.163
Item 1, subsection 230-165(4) 4.165
Item 1, subsection 230-170(1) 4.168
Item 1, subsection 230-170(2) 4.169
Item 1, subsections 230-170(3), 230-230(3), 230-280(4), 230-300(10) and 230-420(3) 12.46
Item 1, section 230-175 1.76, 4.171
Item 1, subsection 230-175(1) 4.172
Item 1, subsection 230-175(2) 4.173
Item 1, subsection 230-175(3) 4.173
Item 1, subsection 230-175(4) 4.172
Item 1, section 230-180 4.216
Item 1, paragraph 230-180(2)(a) 4.216
Item 1, paragraph 230-180(2)(b) 4.216
Item 1, subsection 230-180(3) 4.219
Item 1, paragraph 230-180(3)(a) 4.221
Item 1, paragraph 230-180(3)(b) 4.221
Item 1, paragraph 230-180(3)(c) 4.221
Item 1, paragraph 230-180(5)(a) 4.221
Item 1, paragraph 230-180(5)(b) 4.221
Item 1, paragraph 230-180(5)(c) 4.221
Item 1, subsection 230-180(6) 4.220, 4.222
Item 1, sections 230-185 and 230-190 1.74
Item 1, subsection 230-185(1) 4.223
Item 1, paragraph 230-185(2)(a) 4.225
Item 1, paragraph 230-185(2)(b) 4.226
Item 1, paragraph 230-185(2)(c) 4.230
Item 1, paragraph 230-185(2)(d) 4.231
Item 1, paragraph 230-185(2)(e) 4.233
Item 1, subsection 230-185(3) 4.224
Item 1, subsection 230-190(2) 4.175, 4.181
Item 1, subsection 230-190(3) 4.179
Item 1, paragraph 230-190(3)(a) 4.176
Item 1, paragraph 230-190(3)(b) 4.176
Item 1, paragraph 230-190(3)(c) 4.176, 4.180
Item 1, paragraph 230-190(3)(d) 4.176, 4.229
Item 1, subsection 230-190(5) 4.185
Item 1, subsection 230-190(6) 4.188
Item 1, paragraph 230-190(6)(a) 4.189
Item 1, paragraph 230-190(6)(b) 4.190
Item 1, subsection 230-190(7) 4.194
Item 1, subsections 230-190(8) and (9) 4.196
Item 1, subsections 230-190(8) to (10) 4.233
Item 1, paragraph 230-190(8)(b) 4.203
Item 1, subsection 230-190(10) 4.196
Item 1, section 230-195 4.193
Item 1, subsection 230-195(1) 4.197
Item 1, paragraph 230-195(1)(a) 4.198
Item 1, paragraph 230-195(1)(b) 4.199
Item 1, paragraph 230-195(1)(c) 4.199
Item 1, paragraph 230-195(1)(d) 4.198
Item 1, subsection 230-195(2) 4.204
Item 1, subsection 230-195(3) 4.204
Item 1, subsection 230-195(5) 4.205
Item 1, subsection 230-195(6) 4.206
Item 1, subsection 230-200(1) 4.182
Item 1, subsection 230-200(2) 4.184
Item 1, subparagraph 230-200(2)(a)(i) 4.187
Item 1, subparagraph 230-200(2)(a)(ii) 4.187
Item 1, subsection 230-200(3) 4.195
Item 1, section 230-210 6.19
Item 1, subsection 230-210(1) 6.18
Item 1, subsection 230-210(2) 6.18
Item 1, subsections 230-210(2), 230-255(2), 230-315(2) and 230-395(2) 5.13
Item 1, subparagraphs 230-210(2)(a)(ii) and (b)(ii), 230-255(2)(a)(ii) and (b)(ii), 230-315(2)(a)(ii) and (b)(ii) and 230-395(2)(a)(ii) and (b)(ii) 5.47
Item 1, paragraphs 230-210(2)(b), 230-255(2)(b), 230-315(2)(b) and 230-395(2)(b) 5.45
Item 1, subsections 230-210(3), 230-255(5), 230-315(3) and 230-395(4) 5.69
Item 1, subsections 230-215(1), 230-260(1), 230-320(1) and 230-400(1) 5.33
Item 1, subsections 230-215(2), 230-260(2), 230-320(2) and 230-400(2) 5.34
Item 1, subsections 230-215(3) to (5), 230-260(3) to (5) and 230-400(3) to (5) Example 5.1
Item 1, subsection 230-220(1) 6.30
Item 1, subsections 230-220(1), 230-265(1), 230-325(3) and 230-410(1) 5.75
Item 1, subsections 230-220(1), 230-265(1) and 230-410(1), section 230-325 5.70
Item 1, paragraphs 230-220(1)(b), 230-265(1)(b), 230-335(1)(c) and 230-410(1)(c) 5.39
Item 1, paragraph 230-220(1)(c) 6.31
Item 1, paragraphs 230-220(1)(c) and (d) 6.27
Item 1, paragraphs 230-220(1)(c) and 230-410(1)(d), subsections 230-225(1), 230-300(7) and (8) and 230-415(1) 2.108
Item 1, paragraph 230-220(1)(c) and subsection 230-220(2) 6.18
Item 1, paragraph 230-220(1)(d) 6.18, 6.33
Item 1, subsection 230-220(2) 6.28
Item 1, subsections 230-220(2), 230-265(2) and 230-410(3), paragraphs 230-230(1)(b) and 230-420(1)(b), subparagraph 230-280(1)(b)(ii) 5.80
Item 1, subsections 230-220(3), 230-265(3), 230-335(2) and 230-410(8) 11.76
Item 1, section 230-225 6.18
Item 1, subsection 230-225(1) 6.36
Item 1, subsections 230-225(1) and 230-415(1) 1.84, 5.72, 2.115, 4.212, 6.31, 6.32
Item 1, subsections 230-225(1) and 230-480 1.55, 5.72
Item 1, subsection 230-225(3) 6.23
Item 1, subsections 230-225(3), 230-270(3), 230-330(4) and 230-415(3) 5.62, 5.67, 5.73
Item 1, subsection 230-225(4) 6.24
Item 1, subsections 230-225(4), 230-270(4), 230-330(5) and 230-415(4) 5.74
Item 1, subsection 230-230(1) 5.78
Item 1, subsections 230-230(1), 230-280(1) and 230-420(1) 5.77
Item 1, paragraphs 230-230(1)(c) and 230-420(1)(c), subparagraph 230-280(1)(b)(iii) 11.77
Item 1, section 230-235 6.18
Item 1, subsection 230-240(1) 6.34
Item 1, subsections 230-240(1), 230-285(1), 230-370(1) and 230-425(1) 5.86
Item 1, subsections 230-240(1) and (3), 230-285(1) and (3), 230-370(1) and 230-425(1) and (3) 5.89
Item 1, subsection 230-240(2) 6.50
Item 1, subsections 230-240(2), 230-285(2), 230-370(2) and 230-425(2) 5.96
Item 1, subsections 230-240(2) and (4), 230-285(2) and (4), 230-370(2) and 230-425(1) and (4) 5.90
Item 1, subsections 230-240(3), 230-285(3) and 230-425(3) 5.88
Item 1, subsection 230-240(4) 6.44
Item 1, subsections 230-240(4), 230-285(4), 230-325(1), 230-425(4) and the note to subsection 230-370(2) 5.96
Item 1, subsections 230-245(1), 230-290(1) and 230-430(1) 5.91
Item 1, subsections 230-245(1) and (3) 6.46
Item 1, subsections 230-245(2), (4) and (5), 230-290(2), (4) and (5) and 230-430(2), (5) and (6) 5.93
Item 1, subsections 230-245(3), 230-290(3) and 230-430(3) 5.92
Item 1, subsections 230-255(1) and (2), item 6, section 775-295 7.30
Item 1, subsection 230-255(2) 7.31
Item 1, subsection 230-255(3) 7.55
Item 1, subsections 230-255(3) and (4) 7.30
Item 1, paragraph 230-255(4)(a) 7.61
Item 1, paragraph 230-255(4)(b) 7.62
Item 1, subsection 230-255(5) 7.70
Item 1, paragraph 230-265(1)(b), item 6, paragraph 775-295(1)(b) 7.34
Item 1, paragraph 230-265(1)(c), item 6, paragraph 775-295(1)(c) 7.34
Item 1, paragraph 230-265(1)(d), item 6, paragraph 775-295(1)(a) 7.34
Item 1, subsection 230-265(2) 7.34
Item 1, subsection 230-270(1), paragraph 230-5(2)(b)) 2.107
Item 1, section 230-275 7.62
Item 1, subsection 230-280(1) 5.78, 7.40
Item 1, subsection 230-285(1) 7.43
Item 1, subsection 230-285(2) 7.44, 7.71
Item 1, subsection 230-285(3), item 6, subsection 775-310(1) 7.45
Item 1, subsection 230-285(4), item 6, subsection 775-310(2) 7.46
Item 1, subsection 230-285(5) 7.67
Item 1, subsection 230-285(6) 7.68
Item 1, section 230-290 1.62
Item 1, subsections 230-290(1) and (3) 7.47
Item 1, subsections 230-290(2) and (4) 7.48
Item 1, subsections 230-290(3) to (5) 7.69
Item 1, subsection 230-290(5) 7.49
Item 1, section 230-295 8.98
Item 1, sections 230-300 and 230-310 8.87
Item 1, sections 230-300 and 230-325 8.23
Item 1, subsections 230-300(1) and (2) 8.84
Item 1, subsections 230-300(1) and 230-310(3), section 230-40 3.96
Item 1, subsections 230-300(3), 230-360(1) and (2) 8.35
Item 1, paragraph 230-300(4)(a) 8.85
Item 1, paragraph 230-300(4)(b) 8.85
Item 1, subsection 230-300(5) 8.103
Item 1, subsection 230-300(5) and section 230-305 8.36
Item 1, subsection 230-300(5) and section 230-305, item 2 in the table 8.104
Item 1, subsection 230-300(6) 8.111
Item 1, subsection 230-300(7) 8.86
Item 1, subsections 230-300(7) and (8) 4.63
Item 1, subsections 230-300(7) and (8) and 230-330(1), paragraph 230-5(2)(b) 2.107
Item 1, subsection 230-300(10) 12.47
Item 1, subsection 230-300(11) 12.48
Item 1, section 230-305, item 1 in the table 8.110
Item 1, section 230-305, items 2(a) to (c) and (3) in the table 8.111
Item 1, section 230-305, subitems 1(a) and (b) in the table 8.107
Item 1, section 230-310 3.95
Item 1, subsection 230-310(4) 8.35, 8.88
Item 1, subsection 230-310(4), item 1 in the table 8.89
Item 1, subsection 230-310(4), item 2 in the table 8.91
Item 1, subsection 230-310(4), item 3 in the table 8.91
Item 1, subsection 230-310(4), item 4 in the table 8.91
Item 1, subsection 230-310(4), item 5 in the table 8.90, 8.91
Item 1, subsection 230-310(4), item 6 in the table 8.91
Item 1, subsection 230-310(4), items 7 and 10 in the table 8.91
Item 1, subsection 230-310(4), items 8 and 9 in the table 8.91
Item 1, subsection 230-310(4), item 11 in the table 8.91
Item 1, subsection 230-310(4), item 12 in the table 8.91
Item 1, subsection 230-310(5) 8.91
Item 1, sections 230-315 and 230-325 8.27
Item 1, subsection 230-315(2) 8.29
Item 1, subsection 230-315(3) 8.112
Item 1, section 230-325 8.30
Item 1, subsection 230-330(1) 8.32
Item 1, subsection 230-330(2) 8.32
Item 1, subsection 230-330(3) 8.33
Item 1, subsection 230-330(4) 8.34
Item 1, subsection 230-330(5) 8.34
Item 1, section 230-335 8.39
Item 1, section 230-335 and subsection 230-355(5) 8.79
Item 1, subsection 230-335(1) 8.24, 8.48
Item 1, subsections 230-335(1) and (3) 8.23
Item 1, paragraph 230-335(1)(a) 8.46, 8.49
Item 1, paragraph 230-335(1)(b) 8.49
Item 1, paragraph 230-335(1)(c) 8.49
Item 1, subsection 230-335(3) 8.24, 8.48
Item 1, paragraph 230-335(3)(c) 8.78
Item 1, paragraph 230-335(3)(e) 8.78
Item 1, subsection 230-335(4) 8.76
Item 1, subsection 230-335(5) 8.76
Item 1, subsections 230-335(5) and (6) 8.55
Item 1, subsection 230-335(6) 8.76
Item 1, subsection 230-335(7) 8.77
Item 1, subsection 230-335(8) 8.56
Item 1, subsections 230-335(8) and (9) 8.58
Item 1, subsection 230-335(9) 8.57
Item 1, subsection 230-335(10) 8.25, 8.59
Item 1, paragraph 230-335(10)(f) 8.26
Item 1, subsection 230-335(11) 8.26, 8.61
Item 1, section 230-340 8.54
Item 1, subsection 230-340(2) 8.54
Item 1, subsection 230-340(3) 8.54
Item 1, subsection 230-340(4) 8.54
Item 1, section 230-345 8.24, 8.52
Item 1, subsection 230-350(1) 2.120, 3.87, 8.40, 10.50
Item 1, subsection 230-350(2) 8.45
Item 1, section 230-355 8.31
Item 1, subsection 230-355(1) 8.62
Item 1, paragraph 230-355(1)(b) 8.62
Item 1, paragraph 230-355(1)(c) 8.62
Item 1, subsection 230-355(2) 8.64
Item 1, subsection 230-355(3) 8.63
Item 1, paragraph 230-355(3)(b) 8.63
Item 1, paragraph 230-355(4)(a) 8.62
Item 1, paragraph 230-355(4)(b) 8.62
Item 1, paragraph 230-355(4)(c) 8.62
Item 1, subsection 230-355(5) 8.24, 8.78
Item 1, subparagraph 230-355(5)(a)(i) 8.80
Item 1, subparagraph 230-355(5)(a)(ii) 8.80
Item 1, paragraph 230-355(5)(b) 8.80
Item 1, paragraph 230-355(5)(c) 8.80
Item 1, paragraph 230-355(5)(d) 8.80
Item 1, subsection 230-355(6) 8.80
Item 1, section 230-360 8.31
Item 1, paragraph 230-360(2)(a) 8.83
Item 1, paragraph 230-360(2)(c) 8.83
Item 1, subparagraph 230-360(2)(c)(ii) 8.96
Item 1, section 230-365 8.31
Item 1, paragraph 230-365(a) 8.65
Item 1, paragraph 230-365(b) 8.65
Item 1, paragraph 230-365(c) 8.65
Item 1, subsection 230-370(1) 8.112
Item 1, subsection 230-370(2) 8.113
Item 1, section 230-375 8.115
Item 1, subsections 230-375(3), 230-300(1), 230-300(2) and 230-440(2) 8.115
Item 1, section 230-380 8.24, 8.97
Item 1, subsection 230-380(2) 8.100
Item 1, subsections 230-380(3) to (5) 8.100
Item 1, subsection 230-380(6) 8.101
Item 1, subsection 230-385(2) 8.117
Item 1, subsection 230-385(3) 8.118
Item 1, subsection 230-385(4) 8.118
Item 1, subsection 230-385(5) 8.118
Item 1, section 230-395 9.37
Item 1, paragraph 230-395(2)(c) 9.21
Item 1, paragraph 230-395(2)(c) and subsection 230-425(2) 9.68
Item 1, paragraph 230-395(2)(d) 9.25
Item 1, paragraph 230-395(2)(e) 9.26
Item 1, subsection 230-395(3) 9.27
Item 1, subsections 230-405(1) and (2) 9.29
Item 1, paragraph 230-410(1)(b) 9.46
Item 1, paragraph 230-410(1)(d) 9.48
Item 1, paragraph 230-410(1)(e) and subsection 230-410(2) 9.33
Item 1, paragraph 230-410(1)(f) and subsection 230-410(2) 9.34
Item 1, subsection 230-410(2) 9.35
Item 1, subsection 230-410(3) 9.45
Item 1, subsection 230-410(7) 9.36
Item 1, subsection 230-415(1) 9.48
Item 1, subsection 230-415(3) 9.39, 9.49
Item 1, subsection 230-415(4) 9.40
Item 1, section 230-420 9.53
Item 1, subsection 230-420(1) 5.78
Item 1, section 230-425 9.61
Item 1, subsection 230-425(4) 9.58, 9.62
Item 1, section 230-430 1.70, 9.65
Item 1, subsections 230-430(1) and (3) 9.64
Item 1, subsection 230-430(4) 9.59, 9.64
Item 1, section 230-435 and subsection 230-40(1) 1.89
Item 1, subsection 230-435(1) 4.211
Item 1, paragraphs 230-435(1)(a) and (b) 10.39
Item 1, subparagraph 230-435(1)(c)(i) 10.42
Item 1, subparagraph 230-435(1)(c)(ii) 10.42
Item 1, subparagraph 230-435(1)(c)(iii) 10.42
Item 1, subsection 230-435(3) 10.41
Item 1, subsection 230-435(5) 10.53
Item 1, subsection 230-440(1) 2.109, 10.44
Item 1, subsection 230-440(2) 1.65
Item 1, paragraph 230-440(3)(a) 10.46
Item 1, paragraph 230-440(3)(c) 10.55
Item 1, paragraph 230-440(3)(d) 10.55
Item 1, subsection 230-445(1), steps 1(b) and (c) and 2(b) and (c) in the method statement 10.62
Item 1, note to paragraph (c) of step 2 in the method statement in subsection 230-445(1) 11.37
Item 1, subsection 230-445(1), step 3 in the method statement 10.63
Item 1, subsection 230-445(2) 10.65
Item 1, subsection 230-445(3) 10.66
Item 1, subsection 230-445(4) 10.68
Item 1, subsection 230-445(5) 10.67, 10.68
Item 1, subsection 230-445(6) 10.69
Item 1, subsection 230-445(7) 3.110
Item 1, section 230-450 1.45, 1.49, 11.10
Item 1, paragraph 230-450(b) 2.118
Item 1, paragraph 230-450(c) 2.119
Item 1, paragraph 230-450(d) 2.120
Item 1, paragraph 230-450(e) 2.121
Part 1, section 230-455 2.124, 2.133, 2.135, 2.136
Item 1, subsection 230-455(1) 4.56
Part 1, subparagraph 230-455(1)(a)(ii), paragraph 230-455(1)(b), subsection 230-455(2) 2.128
Part 1, subparagraph 230-455(1)(a)(iii), paragraph 230-455(1)(c), subsection 230-455(3) 2.130
Item 1, paragraph 230-455(1)(e) 2.137, 2.139
Item 1, subsections 230-455(6) to (8) 2.140
Item 1, subsection 230-455(7) 3.86, 4.56
Part 1, subsection 230-455(9) 2.141
Item 1, section 230-460 and subsections 230-475(3) and (4) 1.50
Item 1, paragraph 230-460(2)(a) 2.143
Item 1, paragraph 230-460(2)(b) 2.143
Item 1, paragraph 230-460(2)(c) 2.143
Item 1, paragraphs 230-460(2)(d) and (e) 2.143
Item 1, subsection 230-460(3) 2.149
Item 1, paragraph 230-460(3)(c) 2.151
Item 1, subsection 230-460(4) 2.152
Item 1, subsection 230-460(5) 2.157
Item 1, subsections 230-460(5) and (6) 2.153
Item 1, subsection 230-460(6) 2.161
Item 1, subsection 230-460(7) 2.165
Item 1, paragraph 230-460(8)(a) 2.167
Item 1, paragraph 230-460(8)(b) 2.167
Item 1, paragraph 230-460(8)(c) 2.167, 2.169
Item 1, paragraph 230-460(9)(a) 2.171
Item 1, paragraph 230-460(9)(b) 2.172
Item 1, paragraph 230-460(9)(c) 2.173
Item 1, paragraph 230-460(9)(d) 2.174
Item 1, paragraph 230-460(9)(e) 2.176
Item 1, paragraph 230-460(9)(f) 2.178
Item 1, subsection 230-460(10) 2.177
Item 1, subsection 230-460(11) 2.179
Item 1, subsection 230-460(12) 2.181
Item 1, subsection 230-460(13) 2.184
Item 1, subsection 230-460(14) 2.191
Item 1, subsection 230-460(15) 2.192
Item 1, subsection 230-460(16) 2.195
Item 1, subsection 230-460(17) 2.197
Item 1, subsection 230-460(18) 2.198
Item 1, subsection 230-465(1) 2.200
Item 1, subsection 230-465(2) 2.203
Item 1, subsection 230-465(3) 2.202
Item 1, section 230-470 1.49, 10.56, 2.204
Item 1, subsection 230-475(1), paragraph 230-475(3)(b) 2.209
Item 1, subsection 230-475(1), paragraph 230-475(3)(c) 2.210
Item 1, subsection 230-475(3) 2.205
Item 1, paragraph 230-475(3)(a) 2.207
Item 1, paragraph 230-475(4)(a) 2.208
Item 1, paragraph 230-475(4)(b) 2.209
Item 1, section 230-480 2.212, 3.89, 6.40, 9.57
Item 1, subsection 230-485(1) 11.88
Item 1, subsections 230-485(3) and (4) 11.89
Item 1, subsection 230-485(4) 11.99
Item 1, subsection 230-485(5) 11.105
Item 1, paragraphs 230-485(5)(a) and (7)(a) 11.107
Item 1, subsection 230-485(6) 11.92
Item 1, subsection 230-485(8) 11.94
Item 1, subsection 230-490(1) 11.109
Item 1, subsection 230-490(2) 11.108
Item 1, section 230-495 5.56
Item 1, section 230-500 5.48
Item 1, section 230-505 3.43, 11.51
Item 1, subsection 230-505(1) 3.44, 11.54
Item 1, subsection 230-505(2) 3.48, 3.50, 11.57, 11.58
Item 1, subsection 230-505(3) 3.52
Item 1, section 230-510 10.80
Item 1, sections 230-510 and 230-515 1.92
Item 1, paragraph 230-510(1)(b) 10.78
Item 1, section 230-520 1.91
Item 1, section 230-525 5.14, 5.24, 12.68
Item 1, section 230-530 6.29
Item 1, subsection 230-530(1) 6.37, 2.111, 2.113
Item 1, subsection 230-530(2) 2.111, 2.113
Item 1, subsection 230-530(3) 2.111, 2.113
Item 1, subsection 230-530(4) 2.111, 2.114
Items 2 and 3 7.38
Part 2, item 37, definition of 'hedging activity' in subsection 121D(8) of the ITAA 1936 11.138
Part 2, items 44 and 45, subsection 160ZZX(2) of the ITAA 1936 11.71
Part 3, items 102 to 105 1.94
Part 3, subitem 104(2) 7.63
Part 3, subitem 104(7) 4.167, 13.28
Part 3, subitems 104(8) and (11) 6.27
Part 3, subitem 104(10) 1.94
Part 3, subitem 104(12) 7.64, 7.66
Part 4, item 109, subparagraph 775-270(2A)(a)(ii) 11.160
Part 4, item 111, definition of a 'qualifying forex account' in subsection 995-1(1) of the ITAA 1997 11.140
Item 5, subsection 775-270(1A) 7.56, 11.161
Item 6, Subdivision 775-F 7.41
Item 6, section 775-305 7.42
Item 6, sections 775-305 and 775-315 7.53
Item 6, subsection 775-305(4) 7.34
Item 6, section 775-315 7.52
Item 7, subsection 820-930(1) 2.100, 9.48
Item 11, definition of 'Division 230 financial arrangement' in subsection 995-1(1) of the ITAA 1997 11.40
Item 21, subsection 995-1(1) 2.70
Item 28, definition of 'special accrual amount' in subsection 995-1(1) of the ITAA 1997 4.102, 7.78, 11.64
Item 31, subsection 6(1) 11.145, 11.151
Item 32, subsection 51AAA(2) of the ITAA 1936 11.80
Item 33, paragraph 82KZLA(a) of the ITAA 1936 11.11
Item 34, paragraph 96C(5A)(aa) of the ITAA 1936 11.29
Item 35, paragraph 102CA(2)(c) of the ITAA 1936 11.25
Item 37, subsection 121EB(3) 11.72
Items 38 to 40, section 128NBA of the ITAA 1936 11.114
Item 40, subparagraph 128NBA(5)(d)(9)(ii) of the ITAA 1936 11.115
Items 41 and 42, definition of 'derivative transaction' in section 160ZZV of the ITAA 1936 11.139
Item 43, subsection 160ZZW(1A) 11.69
Item 46, subsection 262A(2AAC) 11.147
Item 46, subsection 262A(2AAD) 11.149
Item 47, paragraph 262A(3)(ca) 11.150
Item 49, paragraph 389(ba) of the ITAA 1936 11.29
Item 50, paragraph 557A(c) of the ITAA 1936 11.29
Items 53 and 57, sections 10-5 and 12-5 11.142
Item 58, subsection 25-35(5) 11.143
Item 59, subsection 25-85(4A) 11.30
Item 60, note to section 29-90 11.31
Items 62 to 68, subsections 40-180(1), 40-185(1), 40-300(1) and 40-305(1) 11.143
Item 68, section 70-10 of the ITAA 1997 11.39
Items 69 and 70, sections 102-20 and 104-5 11.144
Items 70 to 75, subsections 110-25(1) and 116-10(7) and sections 104-5 and 112-5 11.143
Item 76, subsection 118-27(1) 11.40, 11.42
Item 76, paragraph 118-27(2)(a) 11.44
Item 76, subsection 118-27(3) 11.41
Items 77 and 78, section 130-100 11.136
Item 80, paragraph 295-85(2)(a) 11.26
Item 82, subsection 320-45(2) 11.27
Item 85, paragraph 701-55(5A)(a) 12.21
Items 85 and 89, subsections 701-55(5A) and 715-375(2) 12.17
Item 87, subsections 701-61(1), (2) and (4) 12.35
Item 87, subsections 701-61(1) to (3) 12.34
Item 88, subsection 705-30(3B) 12.53
Item 89, subsections 715-375(3) and (4) 12.44
Item 89, subsections 715-380(1) and (2) 12.55
Item 89, subsections 715-380(3) and (4) 12.56
Item 89, section 715-385 12.65
Items 90 and 91, item 3A in the table in subsection 715-660(1) and item 1A in the table in subsection 715-665(1) 12.38, 12.42, 12.63
Item 96, paragraph 701-55(5A)(a) 12.24
Item 96, paragraph (a) of the definition of 'Division 230 starting value' in subsection 995-1(1) of the ITAA 1997 12.30, 12.31
Item 96, paragraph (c) of the definition of 'Division 230 starting value' in subsection 995-1(1) of the ITAA 1997 12.32
Item 99, section 715-380 of the Income Tax (Transitional Provisions) Act 1997 12.57, 12.74
Item 100 11.159
Item 100, subsection 45-120(2B) in Schedule 1 to the TAA 1953 11.84
Subitem 103(1) 13.19, 13.23
Subitems 103(2) and (3) 13.20
Subitem 104(2) 13.24, 13.27
Subitems 104(2) and (3) 13.25
Sub-subitems 104(5)(a) and (b) 13.25
Subitem 104(6) 13.26
Subitem 104(8) 13.27
Subitems 104(9) and (10) 8.37
Sub-subitem 104(9)(a) 13.29
Sub-subitem 104(9)(b) 13.29
Sub-subitem 104(9)(c) 13.29
Sub-subitem 104(9)(d) 13.29
Subitem 104(10) 13.31
Subitem 104(11) 13.32, 13.49
Subitem 104(12) 13.34
Subitem 104(13) 13.40, 13.52
Subitem 104(13), step 1 and subitem 104(18) 13.34
Subitem 104(13), step 2 and subitem 104(18) 13.34
Subitem 104(13), step 3 13.34
Subitem 104(13), step 4 13.34
Subitem 104(13), step 5 13.34
Subitem 104(13), step 6 13.34
Subitem 104(13), step 7 13.35
Subitems 104(14) and (15) 13.43, 13.48
Subitem 104(14) 13.47
Subitem 104(15) 13.47, 13.50
Subitem 104(16) 13.51
Subitem 104(17) 13.36, 13.54
Subitem 104(19) 13.55
Subitem 105(1) 13.56
Subitem 105(2) 13.57
Items 106 and 107, subsection 775-170(2) 11.154
Items 107, 108, 110, 111 and 113 11.156
Item 108, subsection 775-195(9) 11.154
Item 110, subsection 960-55(4) 11.154
Item 110, subsection 960-60(6) 11.154
Item 112, definition of 'qualifying forex account' in subsection 995-1(1) 7.57, 7.58
Item 113, paragraph 77(1)(b) of the NBTS (TOFA) 2003 11.158


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