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Taxation Laws Amendment Act (No. 6) 2003 (67 of 2003)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- 4 Amendment of assessments
- Schedule 1 Medicare levy and Medicare levy surcharge low income thresholds
- Medicare Levy Act 1986
- 1 Subsection 3(1) (paragraph (b) of the definition of phase-in limit )
- 2 Subsection 3(1) (paragraph (c) of the definition of phase-in limit )
- 3 Subsection 3(1) (paragraph (b) of the definition of threshold amount )
- 4 Subsection 3(1) (paragraph (c) of the definition of threshold amount )
- 5 Subsection 8(5) (definition of family income threshold )
- 6 Subsection 8(5) (definition of family income threshold )
- 7 Subsection 8(6)
- 8 Subsection 8(7)
- 9 Paragraph 8D(3)(c)
- 10 Subparagraph 8D(4)(a)(ii)
- 11 Paragraph 8G(2)(c)
- 12 Subparagraph 8G(3)(a)(ii)
- A New Tax System (Medicare Levy Surcharge - Fringe Benefits) Act 1999
- 13 Paragraph 15(1)(c)
- 14 Paragraph 16(2)(c)
- 15 Application of amendments
- Schedule 3 Consolidation: treatment of linked assets and liabilities
- Income Tax Assessment Act 1997
- 1 Paragraph 104-510(1)(a) (second occurring)
- 2 Subsection 705-35(1) (after note 1)
- 3 After section 705-57
- 4 Subsection 995-1(1)
- Schedule 4 Consolidation: partnerships
- Income Tax Assessment Act 1997
- 1 After Subdivision 713-A
- 2 Subsection 995-1(1)
- Schedule 5 Consolidation: transitional foreign-held membership structures
- Income Tax Assessment Act 1997
- 1 Subparagraphs 719-10(1)(b)(ii) and (iii)
- 2 Subsections 719-10(4) and (5)
- 3 Paragraph 719-10(6)(c)
- Income Tax (Transitional Provisions) Act 1997
- 4 At the end of section 701C-1
- 5 At the end of subsection 701C-10(1)
- 6 At the end of subsection 701C-15(1)
- 7 Section 701C-30
- 8 Section 701C-30 (note 2)
- 9 Section 701C-35
- 10 At the end of Subdivision 719-B
- Schedule 6 Consolidation: application of rules to MEC groups
- Income Tax (Transitional Provisions) Act 1997
- 1 At the end of section 719-2
- Schedule 7 Consolidation: general application provision
- Income Tax (Transitional Provisions) Act 1997
- 1 Subsection 700-1(1)
- Schedule 8 Technical corrections
- New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002
- 1 Item 1 of Schedule 15
- 2 Item 2 of Schedule 15
- 3 Application
- Schedule 9 Release from particular liabilities in cases of serious hardship
- Part 1 Main amendments
- Taxation Administration Act 1953
- 1 After Division 298 in Schedule 1 (before the link note)
- 2 Paragraphs 353-10(1)(a) and (b) in Schedule 1
- Part 2 Consequential amendments
- Administrative Appeals Tribunal Act 1975
- 3 After paragraph 24AC(1)(a)
- 4 Subparagraph 34A(1A)(a)(i)
- Fringe Benefits Tax Assessment Act 1986
- 5 Section 133
- Income Tax Assessment Act 1936
- 6 Subsection 102AAM(14)
- 7 Subsection 102AH(2)
- 8 Section 102AJ
- 9 Subsection 128A(4)
- 10 Subsection 128U(2)
- 11 Subsection 159GZZZZH(4)
- 12 Subsection 163A(8)
- 13 Subsection 163B(8)
- 14 Subsection 170AA(9)
- 15 Section 265
- Income Tax Assessment Act 1997
- 16 Section 12-5 (table item headed "children's income")
- 17 Section 13-1 (table item headed 'child')
- Part 3 Transitional and application provisions
- 18 Transitional provision
- 19 Application provision
- Schedule 10 Trans-Tasman triangular imputation
- Part 1 Main amendment
- Income Tax Assessment Act 1997
- 1 At the end of Part 3-6
- Part 2 Related amendments
- Division 1 Consequential amendments
- Income Tax Assessment Act 1997
- 2 At the end of section 200-45
- 3 At the end of section 202-45
- 4 Subsection 995-1(1) (at the end of the definition of exempting entity )
- 5 Subsection 995-1(1) (at the end of the definition of flows indirectly )
- 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) (paragraph (a) of the definition of residency requirement )
- 11 Subsection 995-1(1) (paragraph (b) of the definition of residency requirement )
- Taxation Administration Act 1953
- 12 Subsection 250-10(2) in Schedule 1 (after note 2)
- Division 2 Amendments contingent on imputation for co-operative companies
- Taxation Laws Amendment Act (No. 3) 2003
- 13 Subsection 2(1) (table item 5)
- 14 Item 2 of Schedule 3
- 15 Item 4 of Schedule 3 (heading)
- 16 Item 4 of Schedule 3
- Division 3 Amendments contingent on taxation of financial arrangements
- Income Tax Assessment Act 1997
- 17 Section 220-110
- 18 Section 220-110 (link note)
- 19 Section 220-200
- 20 Section 220-510 (link note)
- 21 Section 220-600
- 22 Before paragraph 960-50(10)(a)
- 23 Application
- Division 4 Application and transitional provisions
- Income Tax (Transitional Provisions) Act 1997
- 24 At the end of Part 3-6
- Schedule 11 GST amendments relating to compulsory third party schemes
- A New Tax System (Goods and Services Tax) Act 1999
- 1 Section 9-39 (after table item 3)
- 2 Section 9-39 (after table item 8A)
- 3 Section 9-99 (after table item 2)
- 4 Section 11-99 (after table item 2)
- 5 Section 11-99 (after table item 14)
- 6 Section 17-99 (after table item 4)
- 7 Section 17-99 (after table item 12)
- 8 Section 19-99 (before table item 1A)
- 9 Section 19-99 (after table item 2)
- 10 Section 37-1 (after table item 8)
- 11 Section 37-1 (after table item 29)
- 12 At the end of subsection 72-5(3)
- 13 At the end of subsection 72-40(3)
- 14 At the end of section 78-1
- 15 After paragraph 78-50(1)(c)
- 16 At the end of section 78-105
- 17 Saving of existing regulations
- 18 After Division 78
- 19 After paragraph 188-22(a)
- 20 Section 195-1
- 21 Section 195-1
- 22 Section 195-1 (definition of consideration )
- 23 Section 195-1
- 24 Section 195-1
- 25 Section 195-1
- 26 Section 195-1
- 27 Section 195-1
- 28 Section 195-1
- 29 Section 195-1
- 30 Section 195-1
- 31 Section 195-1
- 32 Section 195-1 (table item 4A of the definition of decreasing adjustment )
- 33 Section 195-1 (table item 4AA of the definition of increasing adjustment )
- 34 Section 195-1
- 35 Section 195-1
- 36 Section 195-1
- 37 Section 195-1
- 38 Section 195-1
- 39 Section 195-1
- 40 Section 195-1 (note to definition of taxable supply )
- 41 Section 195-1 (paragraph (b) of the definition of value )
- A New Tax System (Goods and Services Tax Transition) Act 1999
- 42 At the end of section 22
- 43 Application
- Schedule 12 New deductible gift recipient category
- Income Tax Assessment Act 1997
- 1 Subsection 30-5(5)
- 2 Subsection 30-5(5)
- 3 Subsection 30-45(1) (at the end of the table)
- 4 After Subdivision 30-E
- 5 Subsection 30-315(2) (after table item 53A)
- 6 Subsection 995-1(1)
- 7 Subsection 995-1(1)
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