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Taxation Laws Amendment Act (No. 3) 2003 (101 of 2003)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- 4 Amendment of assessments
- 5 No tax consequences result from AGL's corporate conversion etc.
- Schedule 1 Income tax deductions for gifts
- Part 1 Amendments
- Income Tax Assessment Act 1936
- 1 Subsection 78(4) (item 4.2.7 of table 4)
- Income Tax Assessment Act 1997
- 2 Subsection 30-25(2) (at the end of the table)
- 3 Subsection 30-45(2) (table item 4.2.7)
- 4 Subsection 30-50(2) (at the end of the table)
- 5 Subsection 30-70(2) (table item 8.2.1)
- 6 Subsection 30-70(2) (at the end of the table)
- 7 Subsection 30-80(2) (table item 9.2.10)
- 8 Section 30-105 (table item 13.2.1)
- 9 Section 30-105 (at the end of the table)
- 10 Subsection 30-315(2) (after table item 1A)
- 11 Subsection 30-315(2) (after table item 17)
- 12 Subsection 30-315(2) (after table item 20)
- 13 Subsection 30-315(2) (table items 28AA and 28AB)
- 14 Subsection 30-315(2) (table items 45, 45A, 45A)
- 15 Subsection 30-315(2) (after table item 51)
- 16 Subsection 30-315(2) (after table item 68)
- 17 Subsection 30-315(2) (after table item 72B)
- 18 Subsection 30-315(2) (after table item 110)
- 19 Subsection 30-315(2) (after table item 112B)
- 20 Subsection 30-315(2) (table items 117 and 118)
- Part 2 Application of amendments
- 21 Application
- 22 Application
- Schedule 2 Employee share schemes
- Part 1 Income Tax Assessment Act 1997
- 1 At the end of subsection 104-75(6)
- 2 Section 109-55 (table item 12)
- 3 Section 109-55 (before table item 13)
- 4 Section 112-75
- 5 Subsection 115-30(1) (at the end of the table)
- 6 At the end of section 130-80
- 7 Subsection 130-83(2)
- 8 Subsection 130-83(2)
- 9 At the end of section 130-85
- 10 Subsection 130-90(1)
- 11 Subsection 995-1(1)
- 12 Application
- Part 2 Income Tax (Transitional Provisions) Act 1997
- 13 After Subdivision 130-C
- 14 Subsection 130-95(1)
- 15 Subsection 130-95(2)
- 16 Application
- Part 3 Fringe Benefits Tax Assessment Act 1986
- 17 Subsection 136(1) (paragraph (hb) of the definition of fringe benefit )
- 18 Application
- Schedule 3 Franking of distributions by co-operatives
- Income Tax Assessment Act 1936
- 1 At the end of section 120
- Income Tax Assessment Act 1997
- 2 After paragraph 200-45(c)
- 3 Paragraph 202-45(a)
- 3A Paragraph 202-45(b)
- 4 After Division 216
- 5 Subsection 995-1(1)
- 6 Application
- Schedule 4 Reasonable benefit limits
- Income Tax Assessment Act 1936
- 1 After subsection 140ZQ(1)
- 2 Application
- Schedule 5 Petroleum resource rent tax
- Petroleum Resource Rent Tax Assessment Act 1987
- 1 Section 2
- 4 Section 2 (at the end of the definition of petroleum project or project)
- 5 Section 2
- 7 After subsection 19(2A)
- 8 After paragraph 23(1)(a)
- 9 Paragraph 24(1)(a)
- 10 Paragraphs 24(1)(b), (c), (d) and (e)
- 11 Subsection 24(2)
- 12 After section 24
- 14 Subsection 37(1)
- 15 Paragraph 37(1)(a)
- 16 Paragraph 37(1)(b)
- 17 After paragraph 37(1)(b)
- 18 After paragraph 38(b)
- 19 At the end of section 38
- 21 At the end of section 41
- Schedule 6 Technical amendments
- A New Tax System (Family Assistance and Related Measures) Act 2000
- 1 Items 30 and 31 of Schedule 4
- A New Tax System (Goods and Services Tax) Act 1999
- 2 Section 195-1 (definition of in existence )
- A New Tax System (Pay As You Go) Act 1999
- 3 Items 44 and 45 of Schedule 2
- A New Tax System (Tax Administration) Act (No. 2) 2000
- 4 Item 8A of Schedule 2
- Income Tax Assessment Act 1936
- 5 Paragraph 6BA(5)(c)
- 6 Subsection 124ZAE(2)
- 7 Subsection 159J(6) (paragraph (aac) of the definition of separate net income) (the paragraph (aac) inserted by item 322 of Schedule 1 to the Social Security Legislation Amendment (Parenting and Other Measures) Act 1997 (as amended by item 8 of Schedule 3 to the Taxation Laws Amendment Act (No. 3) 1999))
- 8 Subdivision CA of Division 2 of Part IIIAA (the Subdivision CA inserted by item 75 of Schedule 3 to the New Business Tax System (Miscellaneous) Act (No. 2) 2000 )
- 9 Subdivision CB of Division 2 of Part IIIAA
- 10 Section 160AQCO
- 11 Subsection 160AQZF(6) (the subsection (6) inserted by item 7 of Schedule 3 to the Taxation Laws Amendment Act (No. 2) 2000 )
- 12 Subsection 160ARDM(3) (the subsection (3) inserted by item 4 of Schedule 1 to the Taxation Laws Amendment Act (No. 7) 1999 )
- 13 Subsection 160ARDM(4) (the subsection (4) inserted by item 4 of Schedule 1 to the Taxation Laws Amendment Act (No. 7) 1999 )
- 14 Subsection 160ARDM(5)
- 15 Subsection 221YHZD(1AAA) (the subsection (1AAA) inserted by item 39 of Schedule 2 to the A New Tax System (Tax Administration) Act 1999 )
- Income Tax Assessment Act 1997
- 16 Subsection 25-35 (table item 4) (the item 4 inserted by item 27 of Schedule 1 to the Taxation Laws Amendment (Trust Loss and Other Deductions) Act 1998 )
- 17 Section 43-240 (step 2)
- 18 Section 52-60
- 19 Section 52-75 (table item 7)
- 20 Subsection 104-185(1) (note 2)
- 21 Subsection 104-190(1) (note)
- 22 Subsection 110-25(9) (the subsection (9) inserted by item 75 of Schedule 2 to the New Business Tax System (Miscellaneous) Act (No. 2) 2000 )
- 23 Section 112-97 (table item 12A) (the item 12A inserted by item 1 of Schedule 1 to the New Business Tax System (Miscellaneous) Act (No. 2) 2000 )
- 24 Section 118-65 (the section 118-65 inserted by item 44 of Schedule 4 to the Taxation Laws Amendment Act (No. 7) 2000 )
- 25 Subsection 124-783(3) (heading in the form 'Certain companies and trusts not required to trace interests')
- 26 Subsection 152-40(3) (example)
- 27 Paragraph 165-75(2)(b) (the paragraph (2)(b) inserted by item 7 of Schedule 11 to the Taxation Laws Amendment Act (No. 1) 1998 )
- 28 Paragraph 165-75(2)(d)
- 29 Subsection 165-115C(1) (note 4)
- 30 Subsection 995-1(1) (definition of taxable importation) (the definition inserted by item 15 of Schedule 5 to the A New Tax System (Tax Administration) Act (No. 2) 2000)
- Superannuation Legislation Amendment Act (No. 3) 1999
- 31 Item 34 of Schedule 2
- Taxation Administration Act 1953
- 32 Paragraph 3EC(2)(a)
- 33 Section 16-195 in Schedule 1 (note)
- 34 Subsection 250-10(2) in Schedule 1 (table items 22 and 23) (the items 22 and 23 inserted by item 1 of Schedule 2 to the Diesel and Alternative Fuels Grants Scheme Amendment Act 2000 )
- 35 Subsection 250-10(2) in Schedule 1 (after table item 22)
- Taxation Laws Amendment Act (No. 3) 1999
- 36 Item 84 of Schedule 1 (heading)
- 37 Item 85 of Schedule 1 (heading)
- 38 Item 342 of Schedule 1
- Taxation Laws Amendment Act (No. 4) 1997
- 39 Item 9 of Schedule 5
- Taxation Laws Amendment Act (No. 4) 2000
- 40 Item 2 of Schedule 4
- 41 Item 63 of Schedule 4
- 42 Item 71 of Schedule 4 (table items 10 and 11)
- Taxation Laws Amendment Act (No. 7) 2000
- 43 Item 30 of Schedule 4
- Tax Law Improvement Act (No. 1) 1998
- 44 Item 94 of Schedule 2
- 45 Item 11 of Schedule 6
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