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Taxation Laws Amendment Act (No. 2) 1999 (93 of 1999)
- Front Matter
- 1 Short Title
- 2 Commencement
- 3 Schedule(s)
- 4 Amendment of income tax assessments
- Schedule 1 Australia as a regional financial centre
- Part 1 OBUs, withholding tax and thin capitalisation
- Income Tax Assessment Act 1936
- 1 Paragraph 121B(3)(c)
- 2 Paragraph 121B(3)(d)
- 3 At the end of subsection 121B(3)
- 4 Section 121C
- 5 Paragraph 121D(1)(e)
- 6 Subparagraph 121D(4)(a)(i)
- 7 Subparagraph 121D(4)(a)(ii)
- 8 Subparagraph 121D(4)(b)(i)
- 9 Subparagraph 121D(4)(b)(ii)
- 10 After paragraph 121D(4)(e)
- 11 Paragraph 121D(4)(f)
- 12 Subsection 121D(5)
- 13 Paragraph 121D(6A)(a)
- 14 Paragraph 121D(6A)(b)
- 15 After subsection 121D(6A)
- 16 Subsection 121D(8)
- 17 Subsection 121DA(1)
- 18 Subsection 121DA(2)
- 19 Subsection 121EE(3A)
- 20 At the end of section 121EJ
- 21 At the end of section 121EL
- 22 After section 121EL
- 23 Paragraph 126(1)(c)
- 24 After paragraph 128AE(2)(c)
- 25 After subsection 128AE(2)
- 26 After paragraph 128B(3)(a)
- 27 Paragraphs 128F(1)(c) and (d)
- 28 Paragraph 128F(3)(c)
- 29 Subsection 128F(5)
- 30 Paragraph 128F(8)(d)
- 31 Subsection 128F(8)
- 32 Subsection 128F(9)
- 33 Subsections 128GB(3) and (4)
- 34 After sub-subparagraph 159GZG(1)(d)(i)(B)
- 35 After subsection 262A(1A)
- Income Tax Assessment Act 1997
- 36 Section 11-15 (table item headed "foreign aspects of income taxation")
- 37 Section 118-1 (note)
- Income Tax (Offshore Banking Units) (Withholding Tax Recoupment) Act 1988
- 38 Section 7
- 39 Application
- Part 2 Foreign Investment Funds
- Income Tax Assessment Act 1936
- 40 Paragraph 96A(1)(c)
- 41 Subsection 96A(1A)
- 42 After Division 7 of Part XI
- 43 Section 564
- 44 At the end of section 564
- 45 Paragraph 575(2)(c)
- 46 Application
- Part 3 Controlled foreign companies
- Income Tax Assessment Act 1936
- 47 After subsection 356(4)
- 48 Application
- Schedule 2 Commercial debt forgiveness
- Income Tax Assessment Act 1936
- 1 Subsection 160ZC(4E)
- 2 Subsection 245-105(6) in Schedule 2C
- 3 Application of amendments
- Schedule 3 Depreciation of plant previously owned by an exempt entity
- Part 1 Income Tax Assessment Act 1997
- 1 Section 42-65 (at the end of the table)
- 2 Paragraph 42-175(d)
- 3 At the end of section 42-190
- 4 At the end of section 42-195
- 5 At the end of section 42-200
- 6 Section 55-10 (link note)
- 7 At the end of Part 2-15
- 8 Paragraph 110-55(3)(a)
- 9 At the end of subsection 110-55(5)
- 10 Paragraph 110-60(1)(a)
- 11 At the end of subsection 110-60(3)
- 12 At the end of section 330-375
- 13 Subsection 995-1(1)
- 14 Subsection 995-1(1)
- 15 Subsection 995-1(1) (definition of exempt entity)
- 16 Subsection 995-1(1)
- 17 Subsection 995-1(1) (definition of notional written down value)
- 18 Subsection 995-1(1)
- 19 Subsection 995-1(1)
- 20 Subsection 995-1(1) (definition of test time)
- 21 Subsection 995-1(1)
- 22 Subsection 995-1(1)
- 23 Subsection 995-1(1)
- 24 Subsection 995-1(1)
- Part 2 Income Tax (Transitional Provisions) Act 1997
- 25 At the end of section 42-175
- Part 3 Income Tax Assessment Act 1936
- 26 Paragraph 160ZA(4)(b)
- 27 Paragraph 160ZA(5)(c)
- 28 Subparagraph 160ZK(1)(a)(iii)
- 29 At the end of paragraph 160ZK(1)(a)
- 30 Subparagraph 160ZK(3)(a)(iii)
- 31 At the end of paragraph 160ZK(3)(a)
- 32 At the end of Schedule 2D
- Part 4 Application of amendments
- 33 Application
- Schedule 4 Franking credits, franking debits and the intercorporate dividend rebate
- Income Tax Assessment Act 1936
- 1 After paragraph 45Z(1)(c)
- 2 After subparagraph 45Z(2)(c)(ii)
- 3 After paragraph 45Z(3)(c)
- 4 After subparagraph 45Z(4)(c)(ii)
- 5 Before section 46
- 6 After subsection 46(2A)
- 7 After subsection 46A(5A)
- 8 After Division 1 of Part IIIAA
- 9 At the end of subsection 160APP(6)
- 10 After paragraph 160APQ(1)(b)
- 11 After paragraph 160APQ(2)(b)
- 12 At the end of paragraphs 160AQT(1)(a) and (b)
- 13 After paragraph 160AQT(1)(b)
- 14 After paragraph 160AQT(1AB)(b)
- 15 After paragraph 160AQT(1A)(b)
- 16 After paragraph 160AQT(1C)(b)
- 17 After paragraph 160AQX(1)(c)
- 18 After paragraph 160AQY(1)(b)
- 19 After paragraph 160AQYA(1)(c)
- 20 After paragraph 160AQYA(2)(c)
- 21 After paragraph 160AQZ(1)(c)
- 22 After Subdivision B of Division 7 of Part IIIAA
- 23 After section 160ARAA
- 24 At the end of subsection 272-87(2) of Schedule 2F
- 25 Application of amendments
- Schedule 5 Franking of dividends by exempting companies and former exempting companies
- Income Tax Assessment Act 1936
- 1 Subsection 46F(1)
- 2 Subsection 46F(1) (at the end of the definition of unfranked part)
- 3 Subsection 46F(2)
- 4 Paragraph 46M(3)(b)
- 5 Subparagraph 46M(4)(a)(ii)
- 6 Subparagraph 102AAU(1)(c)(iii)
- 7 Subsection 109ZC(2)
- 8 Paragraph 109ZC(3)(a)
- 9 At the end of paragraphs 128B(3)(a) to (g), (gaa) and (gb)
- 10 Paragraph 128B(3)(ga)
- 11 At the end of paragraph 128TE(2)(d)
- 12 Section 160APA
- 13 Section 160APA
- 14 Section 160APA
- 15 Section 160APA
- 16 Section 160APA
- 17 Section 160APA
- 18 Section 160APA
- 19 Section 160APA
- 20 Section 160APA
- 21 Section 160APA (definition of class A franked dividend)
- 22 Section 160APA
- 23 Section 160APA
- 24 Section 160APA
- 25 Section 160APA
- 26 Section 160APA
- 27 Section 160APA (definition of class C franked dividend)
- 28 Section 160APA
- 29 Section 160APA
- 30 Section 160APA
- 31 Section 160APA
- 32 Section 160APA
- 33 Section 160APA
- 34 Section 160APA
- 35 Section 160APA
- 36 Section 160APA
- 37 Section 160APA
- 38 Section 160APA (definition of franked dividend)
- 39 Section 160APA
- 40 Section 160APA
- 41 Section 160APA
- 42 Before Division 1A of Part IIIAA
- 43 Before subsection 160APP(1)
- 44 After section 160APP
- 45 Paragraph 160AQCBA(3)(a)
- 46 Subsections 160AQCBA(8) to (12)
- 47 Subparagraph 160AQCBA(16)(a)(i)
- 48 At the end of subsection 160AQCBA(16)
- 49 Subsection 160AQCBA(17)
- 50 Sections 160AQCNA and 160AQCNB
- 51 After Division 2 of Part IIIAA
- 52 At the end of paragraphs 160AQF(1)(a) and (b)
- 53 At the end of section 160AQF
- 54 After section 160AQF
- 55 Subsection 160AQG(2)
- 56 Paragraph 160AQH(a)
- 57 Subparagraph 160AQH(b)(ii)
- 58 Paragraph 160AQH(c)
- 59 At the end of section 160AQH
- 60 Before subsection 160AQT(1)
- 61 At the end of Subdivision A of Division 6 of Part IIIAA
- 62 Paragraph 160AQUA(1)(a)
- 63 At the end of Subdivision B of Division 7 of Part IIIAA
- 64 Paragraph 160ASC(b)
- 65 Subsection 177EA(1) (paragraph (a) of the definition of franked)
- 66 Paragraph 177EA(5)(a)
- 67 Subsection 177EA(10)
- 68 Subsection 177EA(16)
- 69 Subparagraph 177EA(18)(a)(i)
- 70 At the end of subsection 177EA(18)
- 71 Paragraph 177EA(19)(c)
- 72 Subsection 177EA(20)
- 73 Subsection 221YHZC(1B)
- 74 Subsection 221YHZC(1D)
- 75 After subsection 221YL(3)
- 76 Paragraph 365(3)(b)
- 77 At the end of paragraph 377(1)(e)
- 78 At the end of paragraph 402(2)(b)
- 79 At the end of paragraph 436(1)(d)
- 80 Statements given by company to shareholders before 2 April 1998
- 81 Application
- Schedule 6 Deductions for gifts
- Income Tax Assessment Act 1997
- 1 Subsection 30-40(2) (at the end of the table)
- 2 Subsection 30-315(2) (after table item 72)
- Schedule 7 Distributions to beneficiaries and partners that are equivalent to interest
- Income Tax Assessment Act 1936
- 1 Before subsection 45Z(1)
- 2 After section 45Z
- 3 After subsection 128B(3)
- 4 Section 160APA
- 5 At the end of section 160APQ
- 6 At the end of section 160AQX
- 7 At the end of section 160AQY
- 8 After subsection 160AQYA(1)
- 9 At the end of section 160AQYA
- 10 At the end of section 160AQZ
- 11 At the end of section 160AQZA
- 12 After section 160ARAB
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