-
Income Tax (Consequential Amendments) Act 1997 (39 of 1997)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 Consequential amendments of the Income Tax Assessment Act 1936
- 1 Before subsection 6(1)
- 2 Subsection 6(1) (definitions of assessable income, exempt income, income tax or tax, taxable income and this Act)
- 3 Subsection 6(1)
- 4 Subsection 6C(2)
- 5 Subsection 6CA(3)
- 6 Section 17
- 7 Subsection 18(1)
- 8 Section 19
- 9 Paragraph 21A(3)(b)
- 10 Subsection 21A(5) (definition of non-deductible entertainment expenditure)
- 11 Paragraph 23(pa)
- 12 Paragraph 23(pa)
- 13 Paragraph 23(r)
- 14 Section 24AW
- 15 Section 24AX
- 16 Subsection 24AY(1)
- 17 Subsection 24AY(2)
- 18 Section 24AZ (definition of relevant period)
- 19 Before subsection 25(1)
- 21 Paragraph 26AJ(2)(b)
- 22 Paragraph 26AJ(2)(d)
- 23 Paragraph 26AJ(3)(b)
- 24 Subsection 46(6A)
- 25 After subsection 46A(3)
- 26 Subsections 46A(8A) and (8B)
- 27 Subsection 46A(10A)
- 28 Subsections 46A(11), (12) and (12A)
- 29 Subsection 46A(13)
- 30 Paragraph 46A(14)(b)
- 31 Section 48
- 32 Subsection 50A(1)
- 33 Subsection 50A(1)
- 34 Before subsection 51(1)
- 39 Subsections 51(8) and (9)
- 43 Subsection 51AF(2) (definitions of car and car expense)
- 44 Subsections 51AG(1) and 52A(1)
- 45 Subsection 57AK(7)
- 46 Subsection 59AAA(8)
- 48 Subsection 63A(10)
- 49 After section 63C
- 50 Subparagraph 63D(1)(a)(i)
- 51 Paragraph 63E(3)(b)
- 52 Subparagraph 63F(1)(a)(i)
- 54 Subsection 67AA(2)
- 58 Before subsection 72A(1)
- 59 Before subsection 72A(2)
- 60 Subsection 73B(1) (paragraph (d) of the definition of aggregate research and development amount)
- 61 Paragraph 73B(27)(c)
- 62 Subsection 73B(30)
- 63 Subparagraphs 73F(10)(d)(i) and (ii) and (e)(ii)
- 64 Paragraph 73F(10)(e)
- 65 Subsection 73F(11)
- 68 Section 79C
- 69 After section 79D
- 70 Before subsection 79E(1)
- 71 Subsection 79EA(1)
- 72 Subsection 79EA(1)
- 73 Before subsection 79EB(1)
- 74 Before subsection 79F(1)
- 75 Before subsection 80AA(1)
- 76 Before subsection 80F(1)
- 77 Before subsection 80G(1)
- 78 Before subsection 82(1)
- 79 Subsection 82A(1)
- 80 Section 82AC
- 81 Subsection 82AD(4)
- 82 Subsection 82AM(1)
- 83 Subsection 82AM(1)
- 84 Subsection 82AM(2)
- 85 Subsection 82BB(2)
- 86 Subsection 82BB(2)
- 87 Subsection 82BK(2)
- 88 Subsection 82BK(2)
- 89 Subsection 82KH(1) (definition of relevant expenditure)
- 90 Subsection 82KH(1) (paragraph (f) of the definition of relevant expenditure)
- 91 Subsection 82KH(1) (paragraph (o) of the definition of relevant expenditure)
- 92 Subsection 82KH(1ABA)
- 93 Subsection 82KH(1BA)
- 94 Subsection 82KS(2)
- 95 Subdivision GA of Division 3 of Part III (heading)
- 96 Subsection 82KZBE(1)
- 97 Subsection 82KZBE(1)
- 98 Paragraph 82KZM(1)(c)
- 99 Subsection 82KZM(1)
- 100 Paragraph 82KZN(c)
- 101 Paragraph 82KZO(c)
- 102 Subsections 82U(2) and (3)
- 103 Paragraph 82ZB(b)
- 104 Section 90 (definitions of net income and partnership loss)
- 105 Section 94X
- 106 Subsection 95(1) (definition of net income)
- 107 Subsection 95(1) (definition of net income)
- 108 Subsection 102AAZC(1)
- 109 Subsection 102AAZC(1)
- 110 Subsection 105A(11)
- 111 Subsection 110(1) (definition of modified 25/25A amount)
- 112 Subsection 110(1) (definition of modified 51/52 amount)
- 113 Subsection 110(1) (definition of ordinary 25/25A amount)
- 114 Subsection 110(1) (definition of ordinary 51/52 amount)
- 115 Subsection 110(1) (definition of prior year loss deduction)
- 116 Paragraph 111AC(3)(a)
- 117 Paragraph 111AD(4)(a)
- 118 Paragraph 111B(1)(d)
- 119 Paragraph 111B(1)(e)
- 120 Paragraph 111B(1)(f)
- 121 Paragraph 111C(1)(a)
- 122 Paragraph 111C(1)(a)
- 123 Subsection 113(4)
- 124 Subsection 113(4)
- 125 Subsection 116CH(3)
- 126 Subsection 116CH(3)
- 127 Subsection 116E(1) (definition of modified 25/25A amount)
- 128 Subsection 116E(1) (definition of modified 51/52 amount)
- 129 Subsection 116E(1) (definition of ordinary 25/25A amount)
- 130 Subsection 116E(1) (definition of ordinary 51/52 amount)
- 131 Subsection 116E(1) (definition of prior year loss deduction)
- 132 Paragraph 116GC(1)(d)
- 133 Paragraph 116GC(1)(e)
- 134 Paragraph 116GC(1)(f)
- 135 Paragraph 116HAB(3)(a)
- 136 Paragraph 116HAC(4)(a)
- 137 Subsection 116HD(2)
- 138 Subsection 116HD(2)
- 139 Subsection 121EF(7)
- 140 After subsection 122D(1)
- 141 After subsection 122DB(1)
- 142 After subsection 122DD(1)
- 143 After subsection 122DF(1)
- 144 Subsection 122DG(1)
- 145 Subsection 122DG(1)
- 146 After subsection 122DG(2)
- 147 Subsection 122DG(7)
- 148 After subsection 122J(1)
- 149 Subsection 122J(3)
- 150 Subsection 122J(4)
- 151 Subsection 122J(4C)
- 152 Subsection 122JAA(1)
- 153 Subsection 122JAA(1)
- 154 Subsection 122JAA(2)
- 155 Subsection 122JAA(2)
- 156 Subsection 122JE(1)
- 157 Subsection 122JE(9)
- 158 Subsection 122JF(1)
- 159 Subsection 122JF(6)
- 160 Subsection 122JG(1)
- 161 Subsection 122JG(1)
- 162 Subsection 122JG(2)
- 163 Subsection 122JG(2)
- 164 After subsection 122K(1)
- 165 Subsection 123A(1)
- 166 Subsection 123A(1)
- 167 Subsection 123A(1A)
- 168 Subsection 123A(1A)
- 169 Paragraph 123A(1C)(a)
- 170 Subsection 123A(1C)
- 171 Subsection 123A(1E)
- 172 Subsection 123A(1E)
- 173 After subsection 123B(1)
- 174 Subsection 123BBA(1)
- 175 Subsection 123BBA(1)
- 176 Subsection 123BBA(2)
- 177 Subsection 123BBA(2)
- 178 Paragraphs 123BD(1)(a) and (b)
- 179 Subsection 123BD(1)
- 180 After subsection 123BE(1)
- 181 Subsection 123BF(1)
- 182 Subsection 123BF(1)
- 183 Subsection 123BF(2)
- 184 Subsection 123BF(2)
- 185 After subsection 123C(1)
- 186 Paragraph 124AA(1)(b)
- 187 Subsection 124AA(1)
- 188 After subsection 124AD(1)
- 189 After subsection 124ADB(1)
- 190 After subsection 124ADD(1)
- 191 After subsection 124ADF(1)
- 192 Subsection 124ADG(1)
- 193 Subsection 124ADG(1)
- 194 After subsection 124ADG(2)
- 195 Subsection 124ADG(7)
- 197 After subsection 124AH(1)
- 198 Subsection 124AH(4)
- 199 Subsection 124AH(4B)
- 200 After subsection 124AM(1)
- 201 Subsection 124AMAA(1)
- 202 Subsection 124AMAA(1)
- 203 Subsection 124AMAA(2)
- 204 Subsection 124AMAA(2)
- 205 Subsection 124BA(1)
- 206 Subsection 124BA(1)
- 207 Before section 124ZA
- 208 Before section 124ZF
- 209 Subdivision B of Division 10E of Part III (heading)
- 210 After section 124ZS
- 211 Subsection 159GE(1) (definition of capital expenditure deduction)
- 212 Subsection 159GE(1) (paragraph (a) of the definition of Division 10, 10AA or 10A property)
- 213 Subsection 159GE(1) (definition of Division 10AAA property)
- 214 Subsection 159GE(1) (definition of Division 10C or 10D property)
- 215 Paragraph 159GF(3)(e)
- 216 Subsection 159GF(4)
- 217 Subsection 159GF(5)
- 218 Paragraph 159GJ(2)(a)
- 219 Paragraph 159GJ(2)(c)
- 220 Paragraph 159GJ(2)(c)
- 221 Paragraph 159GJ(3)(a)
- 222 Paragraph 159GJ(3)(c)
- 223 Paragraph 159GJ(3)(c)
- 224 Paragraph 159GJ(4)(a)
- 225 Subparagraph 159GJ(4)(b)(i)
- 226 Subparagraph 159GJ(4)(b)(ii)
- 227 Sub-subparagraph 159GJ(4)(b)(iii)(B)
- 228 Sub-subparagraph 159GJ(4)(b)(iii)(C)
- 229 Paragraph 159GJ(4)(d)
- 230 Paragraph 159GL(2)(a)
- 231 Subsection 159GT(2)
- 232 Subsection 159GZZT(1)
- 233 Subsection 160AF(8) (paragraph (b) of the definition of net foreign income)
- 234 Subsection 160D(3)
- 235 Subsection 160L(7)
- 238 Subsection 160ZC(5)
- 239 Subsection 160ZK(1A)
- 240 Subsection 160ZM(3A)
- 243 Paragraph 160ZZE(a)
- 244 Subsection 160ZZZB(1)
- 245 Subsection 160ZZZB(1)
- 246 Section 160ZZZG
- 247 After subsection 170(10)
- 248 Subsection 170(13)
- 249 Subsection 221AZU(8)
- 250 Subsection 221AZU(8)
- 251 Subsection 221B(4A)
- 252 After subsection 221B(4B)
- 255 After subsection 262A(4AJ)
- 256 Section 266
- 257 Paragraph 304(a)
- 258 Paragraph 304(b)
- 259 Paragraph 304(c)
- 260 Section 317 (definition of depreciation provision)
- 261 Paragraph 399A(2)(a)
- 262 Subsection 399A(5)
- 263 Section 427
- 264 Subsection 632(1)
- 265 Subsection 632(1)
- 266 Subsection 632(2)
- 267 Section 638
- 268 Before subsection 640(1)
- 269 Paragraph 641(a)
- 270 Subsection 642(1)
- 271 Subsection 642(1)
- 272 Subsection 642(2)
- 273 Paragraphs 647(3)(a), (b) and (c)
- 274 Application of amendments
- Schedule 2 Consequential amendments of the Taxation Administration Act 1953
- Part 1 Amendments
- 1 Section 14ZAAA (paragraph (a) of the definition of income tax law)
- 2 Section 14ZAAA (paragraph (b) of the definition of income tax law)
- 3 After section 14ZAAL
- 4 After section 14ZAX
- Part 2 Application and transitional
- 5 Application of section 14ZAAM
- 6 Application of section 14ZAXA
- Schedule 3 Amendments of other Acts
- Administrative Decisions (Judicial Review) Act 1977
- 1 Paragraph (e) of Schedule 1
- AUSSAT Repeal Act 1991
- 2 After subsection 8(2)
- 3 Subsection 8(3)
- Australian Industry Development Corporation Act 1970
- 4 Section 29A (definition of income tax)
- 5 Paragraph 29Z(3)(d)
- 6 Section 29ZA
- 7 Subsection 29ZB(1)
- 8 Subsection 29ZB(1)
- 9 Subsection 29ZB(2)
- 10 Subsection 29ZB(2)
- 11 Subsection 29ZB(3)
- Bank Integration Act 1991
- 12 Subsection 21(3) (paragraph (a) of the definition of tax)
- 13 Paragraphs 22(2)(a) and (b)
- 14 Subsections 22(3) and (4)
- 15 Paragraph 22(4)(c)
- 16 Paragraph 22(4)(c)
- 17 Subsection 22(7)
- Bounty and Capitalisation Grants (Textile Yarns) Act 1981
- 18 Paragraph 3(3)(h)
- Child Support (Assessment) Act 1989
- 19 Section 5 (definition of year of income)
- 20 Sections 38, 45 and 55
- 21 Subsection 56(1)
- 22 Subsection 56(1)
- 23 Subsection 56(2)
- 24 Subsection 56(2)
- 25 Subsection 56(3)
- 26 Subsection 56(3)
- 27 Paragraph 56(4)(b)
- 28 Paragraph 56(5)(a)
- 29 Paragraph 56(5)(a)
- 30 Subsection 57(1)
- 31 Subsection 57(1)
- 32 Paragraph 57(2)(a)
- 33 Paragraph 57(2)(a)
- 34 Subsection 57(3)
- 35 Subsection 57(3)
- 36 Paragraph 57(3)(a)
- 37 Subsection 57(4)
- 38 Subsection 57(4)
- 39 Paragraph 57(4)(a)
- 40 Subsection 57(5)
- 41 Paragraph 57(8)(b)
- 42 Paragraph 57(9)(a)
- 43 Paragraph 57(9)(a)
- 44 Paragraphs 58(1)(a) and (1A)(a)
- 45 Paragraph 58(1A)(b)
- 46 Paragraphs 60(1)(a) and 64(1)(b)
- 47 Paragraph 64(1)(b)
- 48 Paragraphs 64A(1)(b) and (4)(a)
- 49 Paragraph 64A(4)(a)
- 50 Paragraph 153(e)
- 51 Paragraph 153(e)
- 52 Paragraph 153(e)
- Commonwealth Serum Laboratories Act 1961
- 54 Section 34
- Consular Privileges and Immunities Act 1972
- 55 Subsection 5(4)
- Crimes (Taxation Offences) Act 1980
- 56 Section 3 (definition of the Income Tax Assessment Act)
- Data-matching Program (Assistance and Tax) Act 1990
- 57 Subsection 3(1) (definition of Tax Act)
- Development Allowance Authority Act 1992
- 58 Paragraph 22(c)
- 59 Paragraph 22(d)
- 60 Paragraph 22(e)
- Diplomatic Privileges and Immunities Act 1967
- 61 Subsection 7(4)
- Fringe Benefits Tax Assessment Act 1986
- 62 Subparagraph 19(1)(b)(i)
- 63 Subparagraph 19(1)(b)(ii)
- 64 Subparagraph 19(1)(ba)(ii)
- 65 Subparagraph 19(1)(ba)(ii)
- 66 Sub-subparagraph 19(1)(ba)(ii)(B)
- 67 Paragraph 19(2)(b)
- 68 Paragraph 22(a)
- 69 Subparagraph 24(1)(b)(iii)
- 70 Subparagraph 24(1)(b)(iv)
- 71 Subparagraph 24(1)(ba)(ii)
- 72 Subparagraph 24(1)(ba)(ii)
- 73 Sub-subparagraph 24(1)(ba)(ii)(B)
- 74 Paragraph 34(1)(b)
- 75 Subparagraph 34(1)(ba)(ii)
- 76 Paragraph 37(b)
- 77 Subparagraph 37(c)(ii)
- 78 Subparagraph 44(1)(b)(i)
- 79 Subparagraph 44(1)(b)(ii)
- 80 Subparagraph 44(1)(ba)(ii)
- 81 Subparagraph 44(1)(ba)(ii)
- 82 Sub-subparagraph 44(1)(ba)(ii)(B)
- 83 Subparagraph 52(1)(b)(i)
- 84 Subparagraph 52(1)(b)(ii)
- 85 Subparagraph 52(1)(ba)(ii)
- 86 Subparagraph 52(1)(ba)(ii)
- 87 Sub-subparagraph 52(1)(ba)(ii)(B)
- 89 Subparagraphs 58A(c)(i), 58F(c)(i) and 58M(2)(c)(i)
- 90 Sub-subparagraph 60A(2)(b)(i)(A)
- 91 Subparagraphs 61(1)(c)(i) and 61A(2)(a)(i)
- 92 Paragraphs 61B(b), 61E(b) and 61F(b)
- 93 Subsection 136(1) (definition of car expense payment benefit)
- 94 Subsection 136(1) (paragraph (b) of the definition of car loan benefit)
- 95 Subsection 136(1) (definitions of car property benefit and car residual benefit)
- 96 Subsection 136(1) (definition of deductible expenses)
- 97 Subsection 136(1) (paragraph (b) of the definition of non-deductible entertainment expenditure)
- 98 Subsection 136(1) (definitions of basic car rate, documentary evidence and year of income)
- 99 Subsection 136(1)
- Higher Education Funding Act 1988
- 100 Subsection 106H(1) (paragraph (b) of the definition of HEC repayment income of a person)
- 101 Subsection 106H(1) (at the end of the definition of HEC repayment income of a person)
- Insurance (Agents and Brokers) Act 1984
- 102 Section 9 (paragraph (b) of the definition of accounting period)
- International Tax Agreements Act 1953
- 103 Section 3 (definition of the Assessment Act)
- Military Superannuation and Benefits Act 1991
- 104 Section 24
- Parliamentary Contributory Superannuation Act 1948
- 105 Subsection 21B(1) (definition of assessable income)
- 106 Subsection 21B(1) (paragraph (c) of the definition of hypothetical taxpayer)
- 107 Subsection 21B(1) (paragraphs (d) and (e) of the definition of hypothetical taxpayer)
- 108 Subsection 21B(1) (definition of taxable income)
- 109 Subsection 21B(1) (definition of year of income)
- Petroleum Resource Rent Tax Assessment Act 1987
- 110 Paragraph 44(h)
- Pooled Development Funds Act 1992
- 111 Paragraph 14(1)(l)
- Snowy Mountains Engineering Corporation Act 1970
- 112 Section 39Q
- Snowy Mountains Engineering Corporation Limited Sale Act 1993
- 113 Subsection 37(2)
- 114 Subsection 37(3)
- 115 After subsection 37(3)
- Social Security Act 1991
- 116 Subsection 23(1) (definition of Income Tax Assessment Act)
- Stevedoring Industry Charge Assessment Act 1947
- 119 Before paragraph 27(3D)(a)
- Student and Youth Assistance Act 1973
- 120 Paragraph 44A(2)(c)
- 123 Clause F9 of Schedule 1
- Superannuation Act 1976
- 124 Subsections 42(5) and (5A)
- 125 Sections 155C, 242 and 250
- Superannuation Act 1990
- 126 Subsection 26(1)
- 127 Sections 33F and 49
- Superannuation Industry (Supervision) Act 1993
- 128 Section 10 (definition of Income Tax Assessment Act)
- Taxation (Interest on Overpayments and Early Payments) Act 1983
- 129 Section 3 (definition of Tax Act)
- Taxation (Unpaid Company Tax) Assessment Act 1982
- 130 Section 3 (definition of Assessment Act)
- Telecommunications Act 1991
- 131 Subsection 87(1)
- Trust Recoupment Tax Assessment Act 1985
- 132 Section 3 (definition of Assessment Act)
- Veterans' Entitlements Act 1986
- 133 Subsection 5Q(1) (definition of Income Tax Assessment Act)
- 134 Subsection 5Q(1) (definition of tax year)
- 137 Subparagraph 128A(4)(a)(i)
- Wool International Act 1993
- 138 Section 78
- Schedule 4 Consequential amendments of the Financial Corporations (Transfer of Assets and Liabilities) Act 1993
- 1 Paragraph 10(a)
- 2 Section 13
- 3 Paragraph 15(1)(a)
- 4 Paragraph 15(1)(b)
- 5 Subsection 15(2)
- 6 Paragraph 15(3)(a)
- 7 Paragraph 15(3)(b)
- 8 Paragraph 16(1)(a)
- 9 Paragraph 16(1)(b)
- 10 Subsection 16(2)
- 11 Paragraph 16(3)(a)
- 12 Paragraph 16(3)(b)
- 13 Subparagraph 17(1)(b)(i)
- 14 Subparagraph 17(1)(b)(ii)
- 15 Subsection 17(1)
- 16 Paragraph 17(2)(b)
- 17 Subsection 17(2)
- 18 Paragraph 21(1)(d)
- 19 Paragraph 21(2)(c)
- 20 Paragraph 21(2)(d)
- 21 Before section 24 in Division 8
- 22 Before subsection 24(1)
- 23 Section 26
- 24 After section 26
- 25 At the end of the Act
Login to ATO online services
Access secure services, view your details and lodge online.
Login to ATO online services
Access secure services, view your details and lodge online.