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Tax Law Improvement Act 1997 (121 of 1997)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- 4 Application of amendments
- Schedule 1 Amendment of the Income Tax Assessment Act 1997
- 1 Chapter 2 (link note after heading)
- 2 Before Part 2-5
- 3 Part 2-5 (link note after heading)
- 4 Before Division 26
- 5 Division 26 (heading and link note)
- 6 Section 28-185 (link note)
- 7 After Division 28
- 8 Section 41-85 (link note)
- 9 After Division 41
- 10 Section 43-260 (link note)
- 11 After Part 2-10
- 12 At the end of section 61-320
- 13 After Part 2-20
- 14 Section 375-820 (link note)
- 15 At the end of Part 3-45
- Schedule 2 Assessable income
- Part 1 Amendment of the Income Tax (Transitional Provisions) Act 1997
- 1 Chapter 2 (link note after the heading)
- 2 Before Part 2-5
- Part 2 Consequential amendment of the Income Tax Assessment Act 1997
- 3 Section 10-5 (table item headed 'accrued leave transfer payments')
- 4 Section 10-5 (table item headed 'bounties')
- 5 Section 10-5 (table item headed 'compensation')
- 6 Section 10-5 (table item headed 'compensation')
- 7 Section 10-5 (table item headed 'employment')
- 8 Section 10-5 (table item headed 'interest')
- 9 Section 10-5 (table item headed 'leases')
- 10 Section 10-5 (table item headed 'leases')
- 11 Section 10-5 (table item headed 'leases')
- 12 Section 10-5 (table item headed 'leave payments')
- 13 Section 10-5 (table item headed 'loans')
- 14 Section 10-5 (table item headed 'profits')
- 15 Section 10-5 (table item headed 'royalties')
- 16 Section 10-5 (table item headed 'subsidies')
- 17 Subsection 995-1(1)
- Part 3 Consequential amendment of the Income Tax Assessment Act 1936
- 18 Subsection 23J(3)
- 19 After subsection 25A(1A)
- 20 After section 25A
- 21 Section 26
- 22 Before subsection 26AB(1)
- 23 Subsection 110(1) (definition of modified 25/25A amount)
- 24 Subsection 110(1) (definition of ordinary 25/25A amount)
- 25 Paragraph 111B(1)(e)
- 26 Subsection 116E(1) (definition of modified 25/25A amount)
- 27 Subsection 116E(1) (definition of ordinary 25/25A amount)
- 28 Paragraph 116GC(1)(e)
- 29 Subsection 159ZR(1) (paragraph (a) of the definition of salary or wages)
- 30 Subsection 221A(1) (definition of salary or wages)
- 31 Application of amendment of subsection 221A(1) (definition of salary or wages)
- 32 Subsection 221C(1AC)
- 33 Saving of regulations made for purposes of subsection 221C(1AC) of the Income Tax Assessment Act 1936
- 34 Subsection 221C(2B)
- 35 Paragraph 304(b)
- 36 Subsection 396(1)
- 37 Subsection 396(1)
- Part 4 Consequential amendments of other Acts
- Financial Corporations (Transfer of Assets and Liabilities) Act 1993
- 38 Paragraph 15(1)(a)
- 39 Paragraph 15(3)(a)
- Schedule 3 Exempt income
- Part 1 Amendment of the Income Tax (Transitional Provisions) Act 1997
- 1 Section 43-105 (link note)
- 2 At the end of Chapter 2
- Part 2 Consequential amendment of the Income Tax Assessment Act 1997
- 3 Section 11-5 (table)
- 4 Section 11-10 (table item headed 'foreign aspects of income taxation')
- 5 Section 11-15 (table item headed 'defence')
- 6 Section 11-15 (table item headed 'education')
- 7 Section 11-15 (table item headed 'health')
- 8 Section 11-15 (table item headed 'mining')
- 9 Section 11-15 (table item headed 'social security or like payments')
- 10 Section 11-15 (table item headed 'vice regal')
- 11 Section 11-15 (table item headed 'welfare')
- 12 Subparagraph 43-55(1)(a)(i)
- 13 Subparagraph 43-55(1)(a)(ii)
- 14 Paragraph 330-375(2)(b)
- 15 Subsection 330-375(3)
- 16 Subsection 330-380(2)
- 17 Subsection 995-1(1)
- 18 Subsection 995-1(1)
- 19 Subsection 995-1(1)
- 20 Subsection 995-1(1)
- 21 Subsection 995-1(1) (definition of exempt Australian government agency)
- 22 Subsection 995-1(1)
- 23 Subsection 995-1(1)
- 24 Subsection 995-1(1)
- 25 Subsection 995-1(1)
- 26 Subsection 995-1(1)
- 27 Subsection 995-1(1)
- 28 Subsection 995-1(1) (definition of public body)
- 29 Subsection 995-1(1)
- 30 Subsection 995-1(1)
- Part 3 Consequential amendment of the Income Tax Assessment Act 1936
- 31 After section 22
- 32 Section 23
- 33 Paragraph 23(ec)
- 34 Before subsection 23AE(1)
- 35 Section 24
- 36 Before Subdivision A of Division 1AA of Part III
- 37 Subsection 46(9)
- 38 Subsection 46A(16)
- 39 Subparagraph 97(3)(c)(i)
- 40 Subsection 102AAE(2)
- 41 Subsection 102B(4)
- 42 Subsection 102B(4)
- 43 Subsection 102CA(3)
- 44 Subsection 102CA(3)
- 45 Section 102M (paragraph (a) of the definition of exempt entity)
- 46 Section 102M (subparagraph (b)(ii) of the definition of exempt entity)
- 47 Application of amendments of section 102M
- 48 Section 111E
- 49 Subsection 116E(1) (definition of registered organization)
- 50 Subsection 121F(1) (paragraph (a) of the definition of relevant exempting provision)
- 51 Paragraph 128B(3)(a)
- 52 Application of amendment of paragraph 128B(3)(a)
- 53 Paragraph 159J(5E)(e)
- 54 Subsection 159J(6) (paragraph (aaa) of the definition of separate net income)
- 55 Subsection 159ZR(1) (paragraph (e) of the definition of eligible income)
- 56 Application of amendment of subsection 159ZR(1) (paragraph (e) of the definition of eligible income)
- 57 Subsection 160K(1) (paragraph (a) of the definition of relevant exempting provision)
- 58 Subsection 221A(1) (definition of salary or wages)
- 59 Application of amendment of subsection 221A(1) (definition of salary or wages)
- 60 Subsection 221YCAA(2) (sub-subparagraph (pa)(iv)(A) of the definition of qualifying reductions)
- 61 Subsection 269B(1)
- Part 4 Consequential amendments of other Acts
- Australian Industry Development Corporation Act 1970
- 62 Subsection 27(2)
- Australian National Railways Commission Act 1983
- 63 Subsection 67(5)
- Australian Postal Corporation Act 1989
- 64 Subsection 63(2)
- Australian Trade Commission Act 1985
- 65 Subsection 83(4)
- Development Allowance Authority Act 1992
- 66 Subsection 93D(1) (paragraph (b) of the definition of government body)
- 67 Subsection 93D(1) (paragraph (c) of the definition of government body)
- Export Finance and Insurance Corporation Act 1991
- 68 Subsection 63(4)
- Federal Airports Corporation Act 1986
- 69 Subsection 45(1AB)
- Health Insurance Commission Act 1973
- 70 Subsection 39(2)
- Legislative Instruments Act 1997
- 71 Schedule 2 (table item dealing with the Income Tax Assessment Act 1997)
- National Rail Corporation Agreement Act 1992
- 72 Paragraph 8(d)
- Social Security Act 1991
- 73 Subsection 23(1) (definition of exempt spousal maintenance income)
- 74 Subsection 23(1) (note at the end of the definition of exempt spousal maintenance income)
- Superannuation Guarantee (Administration) Act 1992
- 75 Section 29
- Schedule 4 Deductions
- Part 1 Amendment of the Income Tax (Transitional Provisions) Act 1997
- 1 Part 2-5 (link note after heading)
- 2 Before Division 28
- 3 Section 28-100 (link note)
- 4 After Division 28
- Part 2 Consequential amendment of the Income Tax Assessment Act 1997
- 5 Section 12-5 (table item headed 'accrued leave transfer payments')
- 6 Section 12-5 (table item headed 'associated persons')
- 7 Section 12-5 (table item headed 'bad debts')
- 8 Section 12-5 (table item headed 'boats')
- 9 Section 12-5 (table item headed 'borrowing expenses')
- 10 Section 12-5 (table item headed 'club fees')
- 11 Section 12-5 (table item headed 'education expenses')
- 12 Section 12-5 (table item headed 'election expenses')
- 13 Section 12-5 (table item headed 'embezzlement')
- 14 Section 12-5 (after table item headed 'exploration and prospecting')
- 16 Section 12-5 (table item headed 'interest')
- 17 Section 12-5 (table item headed 'larceny')
- 18 Section 12-5 (at the end of table item headed 'leases')
- 19 Section 12-5 (table item headed 'lease document expenses')
- 20 Section 12-5 (table item headed 'leave payments')
- 21 Section 12-5 (table item headed 'legal expenses')
- 22 Section 12-5 (table item headed 'leisure facilities')
- 23 Section 12-5 (table item headed 'losses')
- 24 Section 12-5 (table item headed 'mortgage')
- 25 Section 12-5 (table item headed 'penalties')
- 26 Section 12-5 (after table item headed 'quarrying')
- 27 Section 12-5 (table item headed 'relatives, payments to')
- 28 Section 12-5 (table item headed 'repairs')
- 29 Section 12-5 (table item headed 'repairs')
- 30 Section 12-5 (table item headed 'subscriptions to associations')
- 31 Section 12-5 (table item headed 'tax-related expenses')
- 32 Section 12-5 (after the table item headed 'telephone lines')
- 33 Section 12-5 (table item headed 'travel expenses')
- 34 Section 12-5 (table item headed 'uniforms')
- 35 Paragraphs 165-55(5)(a) and (b)
- 36 Paragraphs 165-65(4)(a) and (b)
- 37 Paragraphs 165-70(3)(a) and (b)
- 38 Paragraph 900-30(7)(b)
- 39 Subsection 995-1(1)
- 40 Subsection 995-1(1)
- 41 Subsection 995-1(1)
- 42 Subsection 995-1(1)
- 43 Subsection 995-1(1)
- 44 Subsection 995-1(1) (definition of club)
- 45 Subsection 995-1(1)
- 46 Subsection 995-1(1)
- 47 Subsection 995-1(1)
- 48 Subsection 995-1(1)
- 49 Subsection 995-1(1)
- 50 Subsection 995-1(1)
- 51 Subsection 995-1(1)
- 52 Subsection 995-1(1)
- 53 Subsection 995-1(1)
- 54 Subsection 995-1(1)
- 55 Subsection 995-1(1)
- 56 Subsection 995-1(1)
- 57 Subsection 995-1(1)
- 58 Subsection 995-1(1)
- 59 Subsection 995-1(1)
- 60 Subsection 995-1(1)
- 61 Subsection 995-1 (definition of sporting club)
- 62 Subsection 995-1(1)
- Part 3 Consequential amendment of the Income Tax Assessment Act 1936
- 63 Paragraph 51AAA(b)
- 64 At the end of section 51AAA
- 65 Before subsection 51(3)
- 66 Before subsection 51(4)
- 67 Before subsection 51(5)
- 68 Before subsection 51(6)
- 69 Before subsection 51AB(1)
- 70 Subsection 51AD(16)
- 71 Paragraph 51AD(16)(b)
- 72 Subsection 51AD(17)
- 73 Paragraph 51AD(17)(a)
- 74 Paragraph 51AD(17)(b)
- 75 Subsection 51AD(18)
- 76 Paragraph 51AD(18)(b)
- 77 Before subsection 51AG(1)
- 78 Application of amendment of subsection 51AG(1)
- 79 Before subsection 51AL(1)
- 80 Before subsection 52(1A)
- 81 Before subsection 53(1)
- 82 At the end of section 53AA
- 83 Before subsection 63(1)
- 84 Subsection 63(1A)
- 85 Subsection 63A(1)
- 86 Subsection 63A(14)
- 87 Before subsection 63B(1)
- 88 Subsection 63B(1)
- 89 Subsection 63B(11)
- 90 Subsection 63C(4)
- 91 Subsection 63CA(3)
- 92 Subparagraph 63D(1)(a)(i)
- 93 Subparagraph 63D(1)(a)(ii)
- 94 Paragraph 63D(1)(c)
- 95 Subsection 63D(1) (paragraph (d) of the definition of Eligible debt term)
- 96 Paragraph 63E(3)(b)
- 97 Subparagraph 63F(1)(a)(i)
- 98 Subparagraph 63F(1)(a)(ii)
- 99 Paragraph 63F(1)(b)
- 100 Paragraph 63F(1)(c)
- 101 At the end of section 64
- 102 Before subsection 64A(1)
- 103 Before subsection 65(1)
- 104 Subsection 65(1B)
- 105 Subsection 65(1B)
- 106 Paragraph 65(1B)(b)
- 107 Before subsection 67(1A)
- 108 At the end of section 67A
- 109 At the end of section 68
- 110 Before subsection 69(1)
- 111 Subsection 69(7)
- 112 Paragraph 69(7)(b)
- 113 At the end of section 71
- 114 Before subsection 72(1)
- 115 Before subsection 73(1)
- 116 Before subsection 74(1)
- 117 Subsection 82KH(1) (paragraph (a) of the definition of relevant expenditure)
- 118 Subsection 82KH(1) (paragraph (b) of the definition of relevant expenditure)
- 119 Subsection 82KH(1) (paragraph (f) of the definition of relevant expenditure)
- 120 Subsection 82KH(1ABA)
- 121 Paragraph 82KH(1G)(a)
- 122 Paragraph 82KH(1G)(b)
- 123 At the end of section 82KH
- 124 Subsection 82R(5)
- 125 Subsection 110(1) (definition of modified 51/52 amount)
- 126 Subsection 110(1) (definition of ordinary 51/52 amount)
- 127 Paragraph 111B(1)(e)
- 128 Subsection 116E(1) (definition of modified 51/52 amount)
- 129 Subsection 116E(1) (definition of ordinary 51/52 amount)
- 130 Paragraph 116GC(1)(e)
- 131 Paragraphs 160ZH(5)(f), 160ZH(7)(f) and 160ZH(7B)(f)
- 132 Paragraph 304(b)
- 133 Subsection 396(1)
- 134 Paragraph 399A(2)(a)
- 135 Subsection 399A(5)
- 136 Subsection 245-25(5) of Schedule 2C
- 137 Subsection 245-90(3) of Schedule 2C
- 138 Subsection 245-140(1) of Schedule 2C (table)
- Part 4 Consequential amendments of other Acts
- Fringe Benefits Tax Assessment Act 1986
- 139 Subparagraphs 143(1)(ja)(ii), 143A(e)(ii) and 143C(1)(k)(ii)
- 140 Application of amendment
- Schedule 5 Trading stock (and some related matters)
- Part 1 Amendment of the Income Tax (Transitional Provisions) Act 1997
- 1 At the end of Chapter 2
- 2 At the end of Part 3-45
- Part 2 Consequential amendment of the Income Tax Assessment Act 1997
- 3 Section 10-5 (table item headed 'compensation')
- 4 Section 10-5 (table item headed 'compensation')
- 5 Section 10-5 (table item headed 'live stock')
- 6 Section 10-5 (table item headed 'live stock')
- 7 Section 10-5 (table item headed 'live stock')
- 8 Section 10-5 (table item headed 'trading stock')
- 9 Section 10-5 (table item headed 'trading stock')
- 10 Section 10-5 (table item headed 'trading stock')
- 11 Section 10-5 (table item headed 'trading stock')
- 12 Section 10-5 (table item headed 'trading stock')
- 13 Section 12-5 (after table item headed 'currency exchange gains and losses')
- 14 Section 12-5 (table item headed 'primary production')
- 15 Section 12-5 (table item headed 'tax avoidance schemes')
- 16 Section 12-5 (table item headed 'timber')
- 17 Section 12-5 (table item headed 'trading stock')
- 18 Section 12-5 (table item headed 'trading stock')
- 19 Section 12-5 (table item headed 'trading stock')
- 20 Section 12-5 (table item headed 'trading stock')
- 21 Paragraph 165-60(3)(a) (note)
- 22 Paragraph 165-60(3)(b) (note)
- 23 Subsection 165-60(4)
- 24 Application of amendment of subsection 165-60(4)
- 25 Subsection 995-1(1)
- 26 Subsection 995-1(1)
- 27 Subsection 995-1(1)
- 28 Subsection 995-1(1)
- 29 Subsection 995-1(1)
- 30 Subsection 995-1(1)
- 31 Subsection 995-1(1)
- 32 Subsection 995-1(1)
- 33 Subsection 995-1(1)
- 34 Subsection 995-1(1)
- 35 Subsection 995-1(1)
- 36 Subsection 995-1(1)
- 37 Subsection 995-1(1)
- 38 Subsection 995-1(1)
- 39 Subsection 995-1(1)
- 40 Subsection 995-1(1)
- 41 Subsection 995-1(1)
- 42 Subsection 995-1(1)
- Part 3 Consequential amendment of the Income Tax Assessment Act 1936
- 43 Subsection 6(1) (definition of trading stock)
- 44 Paragraph 6BA(3)(a)
- 45 Subsection 26B(2)
- 46 At the end of subsection 26B(2)
- 47 Before subsection 26BA(2)
- 48 Before subsection 28(1)
- 49 At the end of section 29
- 50 Before subsection 31(1)
- 51 Before subsection 31C(1)
- 52 Before subsection 32(1)
- 53 After subsection 32A(1)
- 54 At the end of section 33
- 55 Before subsection 34(1)
- 56 Before subsection 36(1)
- 57 After subsection 36(1)
- 58 After subsection 36(7)
- 59 Before subsection 36AAA(1)
- 60 Before subsection 36AA(1)
- 61 Before subsection 36A(1)
- 62 Before subsection 37(1)
- 63 Subsection 46(7A)
- 64 After subsection 47A(10)
- 65 After subsection 51(2)
- 66 Paragraph 51(2A)(c)
- 67 Subsection 51(2A)
- 68 Subsection 52A(7)
- 69 Subsection 52A(7)
- 70 Subsection 82KH(1N)
- 71 Subsection 82KH(1N)
- 72 Subsection 82KL(6)
- 73 Subsection 82KL(6)
- 74 Subsection 82KL(6)
- 75 Subsection 83(2)
- 76 Subsection 83(2)
- 77 Subsection 100A(6B)
- 78 Subsection 100A(6B)
- 79 Subsection 100A(6B)
- 80 Section 102AAY
- 81 After subsection 103A(3B)
- 82 Subsection 121G(10)
- 83 Subsection 136AB(2)
- 84 Paragraphs 160L(3)(a) and (4)(a)
- 85 Paragraph 160L(5)(a)
- 86 At the end of section 160ZB
- 87 After paragraph 170(10AA)(a)
- 88 After paragraph 170(10AA)(m)
- 89 Subsection 225(5)
- 90 Subsection 225(5)
- 91 Section 397
- 92 Section 520
- 93 Paragraph 521(a)
- Part 4 Consequential amendments of other Acts
- Cattle Transaction Levy Act 1995
- 94 At the end of paragraph 4(2)(f)
- Financial Corporations (Transfer of Assets and Liabilities) Act 1993
- 95 Paragraph 21(1)(c)
- 96 Subparagraph 21(1)(d)(ii)
- 97 Paragraph 21(1)(e)
- 98 Paragraph 21(2)(e)
- 99 Application of amendments
- Schedule 6 Depreciation
- Part 1 Amendment of the Income Tax (Transitional Provisions) Act 1997
- 1 Part 2-10 (link note after heading)
- 2 Before Division 43
- Part 2 Consequential amendment of the Income Tax Assessment Act 1997
- 3 Section 10-5 (table item headed 'depreciation')
- 4 Section 12-5 (table item headed 'depreciation')
- 5 Section 12-5 (table item headed 'iron and steel production')
- 6 Section 28-30
- 7 Subsection 28-45(2)
- 8 Subsection 28-45(2) (note)
- 9 Section 28-55
- 10 Paragraph 40-15(1)(a)
- 11 Section 40-30 (table item dealing with depreciation, column headed 'What expenditure qualifies?')
- 12 Section 40-30 (table item dealing with depreciation, column headed 'Who may deduct?')
- 13 Section 40-30 (table item dealing with depreciation, column headed 'Over how long?')
- 14 Section 40-30 (table item dealing with depreciation, column headed 'For more detail, see ...')
- 15 Section 41-5 (after the table item dealing with capital works)
- 16 Section 41-15
- 17 Subsection 41-20(1) (note)
- 18 Subsection 41-20(2)
- 19 Subsection 41-20(2) (notes)
- 20 After section 41-20
- 21 Subsection 41-25(1)
- 22 Subsection 41-25(1) (note)
- 23 Subsection 41-25(2)
- 24 Subsection 41-30(1)
- 25 Subsection 41-30(3)
- 26 Section 41-35
- 27 Subsection 41-40(1)
- 28 Paragraph 41-40(1)(b)
- 29 Paragraph 41-40(1)(c)
- 30 At the end of Subdivision 41-A
- 31 Paragraph 41-65(1)(b)
- 32 Paragraph 41-65(2)(c)
- 33 Paragraph 41-85(1)(a)
- 34 Paragraph 165-55(2)(a) (note)
- 35 Paragraph 330-95(1)(a)
- 36 Subsection 330-480(4)
- 37 Subsections 330-520(5) and (6)
- 38 Paragraph 330-545(2)(a)
- 39 Subsection 330-545(2) (note)
- 40 At the end of section 330-545
- 41 After section 330-550
- 42 Subsection 330-590(3)
- 43 Subsection 330-590(3) (note)
- 44 Paragraph 900-30(7)(a)
- 45 Subsection 995-1(1)
- 46 Subsection 995-1(1)
- 47 Subsection 995-1(1)
- 48 Subsection 995-1(1)
- 49 Subsection 995-1(1)
- 50 Subsection 995-1(1)
- 51 Subsection 995-1(1)
- 52 Subsection 995-1(1)
- 53 Subsection 995-1(1)
- 54 Subsection 995-1(1)
- 55 Subsection 995-1(1)
- 56 Subsection 995-1(1)
- 57 Subsection 995-1(1)
- 58 Subsection 995-1(1)
- 59 Subsection 995-1(1) (definition of plant)
- 60 Subsection 995-1(1)
- 61 Subsection 995-1(1)
- 62 Subsection 995-1(1)
- 63 Subsection 995-1(1)
- 64 Subsection 995-1(1)
- 65 Subsection 995-1(1) (before the first item in the table in the definition of termination value)
- 66 Subsection 995-1(1)
- 67 Subsection 995-1(1) (before the first item in the table in the definition of written down value)
- Part 3 Consequential amendment of the Income Tax Assessment Act 1936
- 68 Subparagraphs 23AH(6)(b)(i) and (7)(b)(i)
- 69 After section 53G
- 70 Subsection 73B(1) (definition of consideration receivable)
- 71 Subsection 73B(1) (paragraphs (a) and (b) of the definition of plant)
- 72 Paragraph 73B(23)(d)
- 73 Paragraph 73B(24)(d)
- 74 Paragraph 73E(1)(c)
- 75 Subsection 73E(3)
- 76 Subsection 73E(6)
- 77 Paragraph 73E(6)(c)
- 78 Paragraph 82AE(aa)
- 79 Paragraph 82AE(a)
- 80 Paragraph 82AM(3)(b)
- 81 Subsection 82AQ(1) (definition of eligible property)
- 82 Subsections 82AQ(3A) and (3B)
- 83 Subsection 83(2)
- 84 Subsection 102AAZ(3)
- 85 Subsection 159GE(1) (at the end of the definition of depreciation deduction)
- 86 Subsection 159GE(1) (paragraph (a) of the definition of eligible amount)
- 87 Subsection 159GE(1) (paragraph (a) of the definition of eligible amount)
- 88 Subsection 159GE(1) (definition of eligible depreciation property)
- 89 Subsection 159GF(1)
- 90 Subparagraph 159GF(1)(a)(ii)
- 91 Sub-subparagraph 159GJ(1)(c)(iii)(A) (component B in the formula)
- 92 Sub-subparagraph 159GJ(1)(c)(iii)(A) (component C in the formula)
- 93 Sub-subparagraph 159GJ(1)(c)(iii)(B)
- 94 Sub-subparagraph 159GJ(1)(c)(iii)(B)
- 95 Sub-subparagraph 159GJ(1)(c)(iii)(C)
- 96 Sub-subparagraph 159GJ(1)(c)(iii)(C)
- 97 Paragraph 159GJ(1)(e)
- 98 Paragraph 159GM(b)
- 99 Paragraph 159GM(b)
- 100 Section 159UC
- 101 Paragraph 160ZK(1)(a)
- 102 Subsection 160ZK(2)
- 103 Paragraph 160ZK(3)(a)
- 104 Subsection 160ZK(4)
- 105 Paragraph 160ZSA(1)(n)
- 106 Subsection 160ZWB(1) (definition of Crown lease)
- 107 Subsection 160ZWB(1) (definition of interest)
- 108 Subsection 160ZWB(1) (definition of lessee)
- 109 Subsection 160ZWB(1) (definition of lessor)
- 110 After subsection 160ZWB(1)
- 111 Paragraphs 160ZWC(1)(a), (b), (c) and (d)
- 112 Subparagraph 160ZWC(1)(e)(i)
- 113 Paragraphs 160ZWC(1)(f) and (g)
- 114 Paragraphs 160ZWD(1)(a), (b), (c) and (d)
- 115 Subparagraph 160ZWD(1)(e)(i)
- 116 Paragraphs 160ZWD(1)(f) and (g)
- 117 Subsections 160ZWD(2) and (3)
- 118 Subsections 160ZWD(2) and (3)
- 119 Section 160ZZRA (paragraph (b) of the definition of written down value)
- 120 After paragraph 170(10AA)(a)
- 121 Subsection 221YCAA(2) (paragraph (a) of the formula component Adjusted preceding year's tax)
- 122 Subsection 262A(4AB)
- 123 After subsection 262A(4AB)
- 124 Section 317 (definition of depreciation provision)
- 125 Subsection 398(3)
- 126 Sub-subparagraph 439(1)(a)(iii)(A)
- 127 Subparagraph 570(1)(a)(i)
- 128 Paragraph 632(3)(b)
- 129 Paragraph 642(3)(b)
- 130 Section 673
- 131 Subsection 245-140(1) of Schedule 2C (at the end of the table item dealing with cost of plant or articles used (or installed ready for use) to produce assessable income)
- 132 After subparagraph 245-155(1)(b)(iii) of Schedule 2C
- Part 4 Consequential amendments of other Acts
- Bounty and Capitalisation Grants (Textile Yarns) Act 1981
- 133 Paragraph 3(3)(p)
- Income Tax Rates Act 1986
- 134 Subsection 3(1) (definition of reduced notional income)
- 135 Subsection 12(5)
- 136 Section 20H
- 137 Schedule 9
- Sales Tax Assessment Act 1992
- 138 Section 5 (definition of motor vehicle depreciation limit)
- Social Security Act 1991
- 139 Paragraph 1075(1)(b)
- 140 Paragraph 1075(1)(c)
- Student and Youth Assistance Act 1973
- 141 Paragraph 177(1)(b)
- Veterans' Entitlements Act 1986
- 142 Paragraph 46C(1)(b)
- 143 Paragraph 46C(1)(c)
- Schedule 7 Leased cars
- Part 1 Amendment of the Income Tax (Transitional Provisions) Act 1997
- 1 After Division 15
- Part 2 Consequential amendment of the Income Tax Assessment Act 1997
- 2 Section 10-5 (table item headed 'leases')
- 3 Subsection 995-1(1)
- 4 Subsection 995-1(1)
- Part 3 Consequential amendment of the Income Tax Assessment Act 1936
- 5 Paragraph 26AAB(1)(d)
- 6 At the end of subsection 26AAB(1)
- 7 Before paragraph 170(10AA)(a)
- Schedule 8 Recoupment
- Part 1 Amendment of the Income Tax (Transitional Provisions) Act 1997
- 1 Before Subdivision 20-B
- Part 2 Consequential amendment of the Income Tax Assessment Act 1997
- 2 Section 10-5 (table item headed 'bad debt')
- 3 Section 10-5 (table item headed 'compensation')
- 4 Section 10-5 (table item headed 'compensation')
- 5 Section 10-5 (after the table item headed 'currency gains')
- 6 Section 10-5 (at the end of the table item headed 'development allowance')
- 7 Section 10-5 (at the end of the table item headed 'drought investment allowance')
- 8 Section 10-5 (table items headed 'elections' and 'electricity connections')
- 9 Section 10-5 (table item headed 'embezzlement')
- 10 Section 10-5 (after the table item headed 'employment')
- 11 Section 10-5 (at the end of the table item headed 'foreign exchange')
- 12 Section 10-5 (after the table item headed 'franked dividends')
- 13 Section 10-5 (after the table item headed 'income equalisation deposits')
- 14 Section 10-5 (table item headed 'insurance')
- 15 Section 10-5 (after the table item headed 'investments')
- 16 Section 10-5 (at the end of the table item headed 'mining')
- 17 Section 10-5 (after the table item headed 'premiums')
- 18 Section 10-5 (at the end of the table item headed 'quarrying')
- 19 Section 10-5 (table item headed 'rates')
- 20 Section 10-5 (table item headed 'reimbursements')
- 21 Section 10-5 (table item headed 'taxes')
- 22 Section 10-5 (after the table item headed 'termination of employment')
- 23 Section 10-5 (after the table item headed 'units')
- 24 Section 41-45
- 25 Paragraph 165-60(3)(c) (note)
- 26 Subsection 330-485(2)
- 27 Section 330-585
- 28 Subsection 995-1(1)
- 29 Subsection 995-1(1)
- 30 Subsection 995-1(1)
- 31 Subsection 995-1(1)
- Part 3 Consequential amendment of the Income Tax Assessment Act 1936
- 32 After subsection 63(2)
- 33 Paragraph 63E(3)(c)
- 34 After subsection 69(7)
- 35 After subsection 70A(4)
- 36 After subsection 72(1H)
- 37 Paragraph 73B(3A)(c)
- 38 Paragraph 73B(3A)(d)
- 39 Paragraph 73B(3A)(f)
- 40 Before subsection 73D(1)
- 41 After subsection 74(1)
- 42 After subsection 75AA(7)
- 43 After subsection 75B(3D)
- 44 After subsection 75D(3)
- 45 Before subsection 82AO(1)
- 46 Before subsection 82BE(1)
- 47 Before subsection 82BP(1)
- 48 After subsection 82Z(3)
- 49 Before subsection 124ZZN(1)
- 50 Before subsection 635(1)
- 51 Before subsection 646(1)
- Part 4 Consequential amendments of other Acts
- Financial Corporations (Transfer of Assets and Liabilities) Act 1993
- 52 Subsection 22(4) (definition of Unrecouped deductions)
- Schedule 9 Gifts or contributions
- Part 1 Amendment of the Income Tax (Transitional Provisions) Act 1997
- 1 At the end of section 28-100
- 2 After Division 28
- Part 2 Consequential amendment of the Income Tax Assessment Act 1997
- 3 Section 12-5 (table item headed 'employees')
- 4 Section 12-5 (table item headed 'gifts')
- 5 Section 12-5 (after the table item headed 'plant and articles')
- 6 Subsection 26-55(1)
- 7 Paragraph 26-55(1)(a)
- 8 Paragraph 26-55(1)(b)
- 9 Paragraph 26-55(1)(c)
- 10 Paragraph 26-55(1)(d)
- 11 Paragraph 26-55(1)(e)
- 12 Paragraph 165-55(5)(d)
- 13 After paragraph 165-55(5)(e)
- 14 Subsection 995-1(1)
- 15 Subsection 995-1(1)
- Part 3 Consequential amendment of the Income Tax Assessment Act 1936
- 16 Subsection 6(1) (paragraph (aa) of the definition of apportionable deductions)
- 17 Subsection 78(4)
- 18 At the end of paragraph 78(4)(f)
- 19 Subsection 78(5)
- 20 At the end of subsection 78(5)
- 21 Subsection 78(6)
- 22 At the end of subsection 78(6)
- 23 Subsection 78(6A)
- 24 At the end of subsection 78(6A)
- 25 Subsection 78(7)
- 26 At the end of subsection 78(7)
- 27 Subsection 78(8)
- 28 At the end of subsection 78(8)
- 29 Subsection 78(9)
- 30 At the end of subsection 78(9)
- 31 Subsection 78(11)
- 32 At the end of subsection 78(11)
- 33 Subsection 78A(2)
- 34 Paragraph 78A(2)(c)
- 35 Subsection 78A(4)
- 36 Subsection 78A(5)
- 37 Subsection 78A(5)
- 38 Subsection 82KH(1) (paragraph (s) of the definition of relevant expenditure)
- 39 Subsection 102AAH(5)
- 40 Subsection 328(5)
- Part 4 Consequential amendments of other Acts
- Customs Tariff Act 1995
- 41 Item 1B of Part I of Schedule 4
- Sales Tax (Exemptions and Classifications) Act 1992
- 42 Item 163A of Schedule 1
- Schedule 10 Entertainment expenses
- Part 1 Amendment of the Income Tax (Transitional Provisions) Act 1997
- 1 After Division 30
- Part 2 Consequential amendment of the Income Tax Assessment Act 1997
- 2 Section 10-5 (table item headed 'benefits')
- 3 Section 12-5 (table item headed 'entertainment')
- 4 Subsection 43-50(4)
- 5 Subsection 995-1(1)
- 6 Subsection 995-1(1)
- 7 Subsection 995-1(1)
- 8 Subsection 995-1(1)
- 9 Subsection 995-1(1)
- 10 Subsection 995-1(1) (at the end of the definition of purpose of producing assessable income)
- 11 Subsection 995-1(1)
- Part 3 Consequential amendment of the Income Tax Assessment Act 1936
- 12 Subsection 21A(5) (paragraph (a) of the definition of non-deductible entertainment expenditure)
- 13 Subsection 21A(5) (paragraph (b) of the definition of non-deductible entertainment expenditure)
- 14 Before subsection 26AAAC(1)
- 15 Before subsection 51AE(1)
- Part 4 Consequential amendments of other Acts
- Fringe Benefits Tax Assessment Act 1986
- 16 Paragraph 37CE(1)(f)
- 17 Paragraph 63A(1)(b)
- 18 Subsection 136(1) (definition of business premises)
- 19 Subsection 136(1) (definition of deductible expenses)
- 20 Subsection 136(1)
- 21 Subsection 136(1) (definition of non-deductible entertainment expenditure)
- 22 Section 152
- 23 Application
- Schedule 11 Capital allowances for primary producers and some land-holders
- Part 1 Amendment of the Income Tax (Transitional Provisions) Act 1997
- 1 At the end of Part 3-45
- Part 2 Consequential amendment of the Income Tax Assessment Act 1997
- 2 Section 10-5 (table item headed 'timber')
- 3 Section 10-5 (table item headed 'timber')
- 4 Section 12-5 (table item headed 'electricity connections')
- 5 Section 12-5 (table item headed 'primary production')
- 6 Section 12-5 (table item headed 'primary production')
- 7 Section 12-5 (table item headed 'primary production')
- 8 Section 12-5 (table item headed 'primary production')
- 9 Section 12-5 (table item headed 'timber')
- 10 Section 12-5 (table item headed 'timber')
- 11 Section 12-5 (table item headed 'timber')
- 12 Section 40-30 (table item dealing with electricity connections, column headed 'What expenditure qualifies?')
- 13 Section 40-30 (table item dealing with electricity connections, column headed 'For more detail, see ...')
- 14 Section 40-30 (table item dealing with grapevines, column headed 'For more detail, see ...')
- 15 Section 40-30 (table item dealing with land degradation)
- 16 Section 40-30 (table item dealing with land degradation, column headed 'What expenditure qualifies?')
- 17 Section 40-30 (table item dealing with land degradation, column headed 'For more detail, see ...')
- 18 Section 40-30 (table item dealing with telephone lines, column headed 'For more detail, see ...')
- 19 Section 40-30 (table item dealing with timber mill buildings, column headed 'For more detail, see ...')
- 20 Section 40-30 (table item dealing with timber operations)
- 21 Section 40-30 (table item dealing with timber operations, column headed 'What expenditure qualifies?')
- 22 Section 40-30 (table item dealing with timber operations, column headed 'For more detail, see ...')
- 23 Section 40-30 (table item dealing with water conservation, column headed 'For more detail, see ...')
- 24 Section 41-5 (after the table item dealing with depreciation)
- 25 Section 41-5 (at the end of the table)
- 26 Paragraph 43-70(2)(f)
- 27 Subsection 995-1(1)
- 28 Subsection 995-1(1)
- 29 Subsection 995-1(1)
- 30 Subsection 995-1(1)
- 31 Subsection 995-1(1)
- 32 Subsection 995-1(1) (at the end of the table in the definition of termination value)
- 33 Subsection 995-1(1)
- 34 Subsection 995-1(1)
- 35 Subsection 995-1(1)
- 36 Subsection 995-1(1) (at the end of the table in the definition of written down value)
- Part 3 Consequential amendment of the Income Tax Assessment Act 1936
- 37 Subsection 51AAA(2) (at the end of the table)
- 38 Before subsection 70(1)
- 39 Before subsection 70A(1A)
- 40 Before subsection 75AA(1A)
- 41 Before subsection 75B(1)
- 42 Before subsection 75D(1)
- 43 Subsection 82AM(2)
- 44 Before Subdivision A of Division 10A of Part III
- 45 Subsection 159GE(1) (definition of capital expenditure deduction)
- 46 Subsection 159GE(1) (paragraph (c) of the definition of Division 10, 10AA or 10A property)
- 47 After paragraph 159GF(3)(f)
- 48 Paragraph 159GJ(2)(a)
- 49 Paragraph 159GJ(2)(c)
- 50 Section 317 (definition of depreciation provision)
- 51 Subsection 245-140(1) of Schedule 2C (table item dealing with expenditure on a telephone line, column 2)
- 52 Subsection 245-140(1) of Schedule 2C (table item dealing with expenditure in connecting or upgrading mains electricity facilities, column 2)
- 53 Subsection 245-140(1) of Schedule 2C (table item dealing with expenditure on establishing a grape vine, column 2)
- 54 Subsection 245-140(1) of Schedule 2C (table item dealing with expenditure on plant or structural improvements for conserving or conveying water, column 2)
- 55 Subsection 245-140(1) of Schedule 2C (table item dealing with expenditure on access roads to an area of timber operations, column 1)
- 56 Subsection 245-140(1) of Schedule 2C (table item dealing with expenditure on access roads to an area of timber operations, column 2)
- 57 Subsection 245-140(1) of Schedule 2C (table item dealing with expenditure on buildings used for timber milling business, column 2)
- Schedule 12 Miscellaneous
- Part 1 Amendment of the Income Tax Assessment Act 1997
- 1 At the end of section 2-30
- 2 Section 11-15 (before the table item headed 'defence')
- 3 Section 13-1 (table item headed 'trusts')
- 4 At the end of section 36-15
- 5 Paragraph 36-40(1)(b)
- 6 Paragraph 36-40(2)(c)
- 7 At the end of section 43-50
- 8 At the end of section 165-165
- 9 Subsection 170-5(2)
- 10 Subsection 330-15(1) (note)
- 11 Section 330-80 (after note 1)
- 12 Section 330-370 (note)
- 13 Subsection 995-1(1) (definition of car)
- 14 Subsection 995-1(1)
- Part 2 Amendment of the Income Tax Assessment Act 1936
- 15 Subsection 124ZZJ(5)
- 16 Section 245-110 of Schedule 2C (definition of table of deductible revenue losses)
- 17 Subsection 245-140(1) of Schedule 2C (table item dealing with expenditure incurred in relation to mining or quarrying operations)
- 18 Subsection 245-140(1) of Schedule 2C (table item dealing with expenditure incurred on exploration or prospecting for minerals obtainable by prescribed mining operations)
- 19 Subsection 245-140(1) of Schedule 2C (table item dealing with expenditure incurred in transporting minerals or quarry materials)
- 20 Subsection 245-140(1) of Schedule 2C (table item dealing with expenditure on prospecting and mining for petroleum)
- 21 Subsection 245-140(1) of Schedule 2C (table item dealing with construction costs of building for short term traveller accommodation)
- 22 Subsection 245-140(1) of Schedule 2C (table item dealing with construction costs of buildings, structural improvements etc.)
- 23 After subsection 245-140(1) of Schedule 2C
- Part 3 Amendment of the Income Tax (Consequential Amendments) Act 1997
- 24 Item 20 of Schedule 1
- 25 Items 35 and 36 of Schedule 1
- 26 Items 37 and 38 of Schedule 1
- 27 Item 39 of Schedule 1 (heading)
- 28 Items 40, 41, 42, 47, 53, 55, 56, 57, 66, 67 and 196 of Schedule 1
- 29 Items 253 and 254 of Schedule 1
- 30 Items 117, 118, 121, 122, 135 and 136 of Schedule 3
- Part 4 Amendment of other Acts
- Airports (Transitional) Act 1996
- 31 After section 54
- Legislative Instruments Act 1997
- 32 Schedule 2 (after the table item dealing with the Income Tax Assessment Act 1936)
- Social Security Act 1991
- 33 Paragraph 1075(1)(a)
- Student and Youth Assistance Act 1973
- 34 Paragraph 177(1)(a)
- Veterans' Entitlements Act 1986
- 35 Paragraph 46C(1)(a)
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