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Taxation Laws Amendment Act (No. 4) 2003 (66 of 2003)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- 4 Amendment of assessments
- Schedule 1 Internal roll-overs
- Income Tax Assessment Act 1936
- 1 Subsection 27A(1) (paragraph (c) of the definition of eligible service period )
- 2 Subsection 27A(1) (paragraph (d) of the definition of eligible service period )
- 3 Subsection 27A(1) (after paragraph (d) of the definition of eligible termination payment )
- 4 Subsection 27A(1) (after paragraph (e) of the definition of eligible termination payment )
- 5 Subsection 27A(1) (after paragraph (g) of the definition of eligible termination payment )
- 6 Subsection 27A(1) (after paragraph (h) of the definition of eligible termination payment )
- 7 Subsection 27A(1)
- 8 Subsection 27A(1) (paragraph (a) of the definition of undeducted contributions )
- 9 Subsection 27A(1) (paragraph (c) of the definition of undeducted contributions )
- 10 After subsection 27A(5C)
- 11 Subsection 27A(12)
- 12 Paragraph 27A(13)(a)
- 13 Subsection 27AAAA(2)
- 14 Paragraph 27AAAA(4)(b)
- 15 Subsection 27AB(1) (table item 5, column headed 'ETP type')
- 16 Subsection 27AB(1) (table item 7, column headed 'ETP type')
- 17 After subparagraph 27D(1)(b)(i)
- 18 Application
- Schedule 2 Mining
- Income Tax Assessment Act 1997
- 1 At the end of section 40-30
- 2 Paragraph 40-80(1)(b)
- 3 Subsection 40-95(7) (at the end of the table)
- 4 Subsection 40-95(8)
- 5 Subsection 40-730(7)
- Income Tax (Transitional Provisions) Act 1997
- 6 At the end of subsection 40-35(1)
- 7 At the end of section 40-35
- 8 After section 40-35
- 9 At the end of section 40-40
- 10 After section 40-40
- 11 After subsection 40-77(1)
- 12 Paragraph 40-77(2)(a)
- 13 At the end of section 40-77
- 14 At the end of Subdivision 40-B
- 15 After section 40-285
- 16 At the end of Subdivision 40-D
- 17 Application of amendments
- Schedule 3 Non-assessable non-exempt income
- Income Tax Assessment Act 1936
- 1 Subsection 6(1)
- 2 Subparagraph 6AB(2)(b)(iv)
- 3 Subparagraph 6AB(2)(b)(vi)
- 4 Paragraph 6AB(3A)(b)
- 5 Paragraph 6AB(3A)(c)
- 6 Paragraph 23(jd)
- 7 Subsection 23AE(1A) (note)
- 8 Subsection 23AH(2)
- 9 Paragraph 23AH(3)(d)
- 10 Subsection 23AH(4)
- 11 Paragraph 23AH(9)(d)
- 12 Paragraph 23AI(1)(c)
- 13 Paragraph 23AI(1)(d)
- 14 Paragraph 23AI(1)(e)
- 15 Paragraph 23AI(1)(g)
- 16 Subsection 23AJ(1)
- 17 Paragraph 23AK(1)(c)
- 18 Paragraph 23AK(1)(d)
- 19 Paragraph 23AK(1)(e)
- 20 Paragraph 23AK(1)(g)
- 21 Paragraph 23AK(1)(h)
- 22 Paragraph 23AK(1)(i)
- 23 Subsection 23E(1)
- 24 Subsection 23J(1)
- 25 Subsection 23L(1)
- 26 Subparagraph 47A(7)(b)(i)
- 27 Subsection 59(2AAA)
- 28 Section 90
- 29 At the end of section 92
- 30 Subsection 95(1)
- 31 At the end of subsection 97(1) (before the note)
- 32 After subsection 99B(2)
- 33 Paragraph 102AAZB(a)
- 34 Subsection 109ZC(3)
- 35 Section 128D
- 36 Paragraph 128TA(1)(a)
- 37 Paragraph 128TA(2)(a)
- 38 Paragraph 128TA(2)(b)
- 39 Section 160AFCD
- 40 Section 160AFCJ
- 41 Paragraph 160AQT(4)(b)
- 42 Paragraph 160AQU(2)(b)
- 43 Paragraph 160AQWA(1)(b)
- 44 Subparagraph 160AQZB(1)(c)(ii)
- 45 Subparagraph 160AQZC(1)(c)(ii)
- 46 Subsection 170(10AB)
- 46A Paragraph 177EA(15)(b)
- 47 Subparagraph 530(1)(d)(i)
- 48 At the end of section 271-105 in Schedule 2F
- Income Tax Assessment Act 1997
- 49 Section 6-1
- 50 Subsection 6-15(2) (note)
- 51 At the end of section 6-15
- 52 Subsection 6-20(1)
- 53 Subsection 6-20(2) (note)
- 54 Subsection 6-20(3)
- 55 At the end of section 6-20
- 56 After section 6-20
- 57 Paragraph 8-1(2)(c)
- 58 Section 10-5 (table item headed 'repayments')
- 59 Division 11 (heading)
- 60 Before section 11-1A
- 61 Section 11-1A
- 62 Section 11-10 (table item dealing with Commonwealth places windfall tax)
- 63 Section 11-10 (table item dealing with foreign aspects of income taxation)
- 64 Section 11-10 (table item dealing with franchise fees windfall tax)
- 65 Section 11-10 (table item dealing with non-cash benefits)
- 66 Section 11-15 (table item dealing with foreign aspects of income taxation)
- 67 Section 11-15 (table item dealing with foreign aspects of income taxation)
- 68 Section 11-15 (table item dealing with mining)
- 69 Section 11-15 (table item dealing with social security or like payments)
- 70 At the end of Division 11
- 70A Paragraph 15-60(3)(b)
- 71 Subparagraph 17-5(c)(ii)
- 72 Section 20-160 (link note)
- 73 Division 22
- 74 Section 25-90 (heading)
- 75 Paragraph 25-90(b)
- 76 Subsection 36-20(1)
- 77 Paragraphs 36-20(2)(a) and (b)
- 78 Subsections 36-20(3), (3A) and (4)
- 79 Subsection 40-100(4)
- 80 Subsection 40-105(1)
- 81 Part 2-15 (heading)
- 82 Section 51-15 (link note)
- 83 Section 51-25
- 84 Section 51-45
- 85 Section 51-48
- 86 Section 51-49
- 87 Subdivision 52-E
- 88 Section 58-90 (link note)
- 89 At the end of Part 2-15
- 90 At the end of Division 59
- 91 Section 65-30
- 92 Subsection 65-35(3)
- 93 Subsection 65-35(3)
- 94 Subsection 65-35(3)
- 95 Subsection 65-35(3)
- 96 Paragraphs 104-71(1)(a) and (b)
- 97 Paragraph 104-185(1)(e)
- 98 Section 118-12
- 99 Paragraphs 118-20(4)(a) and (b)
- 100 Subsection 118-20(6)
- 101 Subsection 152-110(2)
- 102 Subsection 207-15(3) (note 2)
- 103 Section 207-30 (note 2)
- 104 Section 207-110 (heading)
- 105 Paragraph 207-110(1)(c)
- 106 Paragraph 207-110(2)(c)
- 107 Paragraph 207-110(3)(c)
- 108 Paragraph 207-110(4)(c)
- 109 Paragraph 207-120(1)(b)
- 110 Paragraph 207-120(2)(b)
- 111 Subsection 208-5(1)
- 112 Paragraph 208-5(2)(b)
- 113 Paragraph 208-40(1)(b)
- 114 Paragraph 208-40(2)(b)
- 115 Paragraph 208-40(3)(b)
- 116 Paragraph 208-40(4)(b)
- 117 Section 208-115 (table item 2)
- 118 Section 208-115 (table item 3)
- 119 Section 208-130 (table item 2)
- 120 Section 208-130 (table item 3)
- 121 Section 208-130 (table item 5)
- 122 Section 208-130 (table item 6)
- 123 Section 320-1
- 124 Paragraph 320-5(2)(a)
- 125 Section 320-10
- 126 Section 320-35
- 127 Subsection 320-40(1)
- 128 Subsection 320-40(8)
- 128A Paragraph 320-112(3)(b)
- 129 Subsection 995-1(1) (definition of excluded exempt income )
- 130 Subsection 995-1(1) (definition of exempt income subject to withholding tax )
- 131 Subsection 995-1(1)
- Income Tax (Transitional Provisions) Act 1997
- 132 Section 20-115 (link note)
- 133 Division 22
- Taxation Administration Act 1953
- 134 After paragraph 360-65(1)(d) in Schedule 1
- 135 Paragraph 360-75(a) in Schedule 1
- 136 Section 360-75 in Schedule 1 (table item 45)
- 137 After section 360-75 in Schedule 1
- 138 After paragraph 360-100(1)(e) in Schedule 1
- 139 Paragraph 360-140(2)(a) in Schedule 1
- 140 Application
- 141 Transitional
- Schedule 4 Refundable tax offset rules
- Income Tax Assessment Act 1997
- 1 Subsection 65-25(2) (table item 1A)
- 2 Subsections 67-25(1) to (1C)
- 3 Subsection 67-25(2)
- 4 At the end of subsection 67-25(2)
- 5 Application
- Schedule 5 Foreign resident etc. withholding
- Taxation Administration Act 1953
- 1 Subsection 10-5(1) in Schedule 1 (after table item 22A)
- 2 Subsection 12-1(2) in Schedule 1
- 3 Subsection 12-1(3) in Schedule 1
- 4 Subsection 12-5(2) in Schedule 1
- 5 At the end of section 12-5 in Schedule 1 (before the note)
- 6 After Subdivision 12-FA in Schedule 1
- 7 Subsection 15-10(2) in Schedule 1
- 8 Subsection 16-25(1) in Schedule 1 (note 2)
- 9 Subsection 16-25(2) in Schedule 1 (note 2)
- 10 At the end of subsection 16-35(4) in Schedule 1
- 11 Subsection 16-40(2) in Schedule 1
- 12 Subsection 16-40(2) in Schedule 1 (note)
- 13 After section 16-40 in Schedule 1
- 14 Subsection 16-45(1) in Schedule 1
- 15 Section 16-45 in Schedule 1 (heading)
- 16 Section 16-50 in Schedule 1
- 17 Paragraph 16-153(1)(a) in Schedule 1
- 18 Paragraph 16-153(1)(b) in Schedule 1
- 19 Paragraph 16-153(1)(c) in Schedule 1
- 20 Paragraph 16-153(1)(d) in Schedule 1
- 21 Paragraph 16-155(1)(a) in Schedule 1
- 22 After paragraph 16-155(1)(b) in Schedule 1
- 23 Paragraph 16-160(1)(a) in Schedule 1
- 24 After paragraph 16-160(1)(b) in Schedule 1
- 25 At the end of section 18-10 in Schedule 1
- 26 Paragraph 20-35(2)(a) in Schedule 1
- 27 Paragraph 20-35(2)(b) in Schedule 1
- 28 Section 20-80 in Schedule 1 (before table item 1)
- 29 Subsection 250-10(2) in Schedule 1 (table item 100, column 3)
- 30 Application of amendments
- Schedule 6 PAYG withholding where no ABN is quoted
- Income Tax Assessment Act 1997
- 1 Subsection 995-1(1) (definition of carried on in Australia )
- Taxation Administration Act 1953
- 2 At the end of section 12-190 in Schedule 1
- 3 Application
- Schedule 7 FBT exemption for worker entitlements
- Fringe Benefits Tax Assessment Act 1986
- 1 After section 58P
- 2 Subsection 136(1)
- 3 Subsection 136(1)
- 4 Subsection 136(1)
- 5 Application
- Income Tax Assessment Act 1997
- 6 Section 112-150 (table item 6)
- 7 Section 126-125
- 8 At the end of section 126-130
- 9 Application
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