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Taxation Laws Amendment Act (No. 3) 2002 (97 of 2002)
Front Matter
1 Short title
2 Commencement
3 Schedule(s)
4 Amendment of assessments
Schedule 1 Goods and services tax
Part 1 Supplies in return for rights to develop land
A New Tax System (Goods and Services Tax) Act 1999
1 Section 9-39 (after table item 9)
2 Section 37-1 (after table item 30)
3 At the end of subsection 81-5(1)
4 After Division 81
5 Section 195-1 (note at the end of the definition of consideration )
6 Application
Part 2 Special transitional credits for rental cars
A New Tax System (Goods and Services Tax Transition) Act 1999
7 After section 19A
Income Tax Assessment Act 1997
8 Subsection 17-30(1)
Part 3 Income tax-related transactions
A New Tax System (Goods and Services Tax) Act 1999
9 Section 9-39 (after table item 5A)
10 Section 37-1 (after table item 17)
11 After Division 108
14 Section 195-1
15 Section 195-1 (note at the end of the definition of taxable supply )
16 Section 195-1
19 Application
Schedule 2 General insurance
Income Tax Assessment Act 1936
1 Subsection 6(1)
2 Subsection 6(1)
3 Subsection 6(1)
4 Subsection 6(1)
5 Subsection 6(1)
6 Subsection 6(1)
7 Subsection 6(1)
8 Subsection 82KZL(1) (at the end of the definition of excluded expenditure )
9 After Schedule 2H
Income Tax Assessment Act 1997
9A Section 10-5 (after table item headed 'franked dividends')
9B Section 12-5 (after table item headed 'fringe benefits')
10 Subsection 995-1(1)
11 Subsection 995-1(1)
12 Subsection 995-1(1)
Schedule 3 Inter-corporate dividend rebate
Income Tax Assessment Act 1936
1 Subsection 46F(3)
2 Application