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Taxation Laws Amendment Act (No. 8) 2003 (107 of 2003)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- 4 Amendment of assessments
- Schedule 1 Franking of non-share dividends
- Part 1 Amendment of the Income Tax Assessment Act 1997
- 1 Subsection 215-25(1)
- 2 Subsection 215-25(2)
- 3 Subparagraph 215-25(3)(b)(i)
- 4 Subsection 995-1(1)
- Part 2 Amendment of the Income Tax Assessment Act 1936
- 5 Subsection 160APAAAB(6)
- 6 Subsection 160APAAAB(7)
- 7 Subparagraph 160APAAAB(8)(b)(i)
- 8 After subsection 160APAAAB(12)
- Part 3 Application
- 9 Application
- Schedule 2 Various amendments relating to consolidated groups
- Part 1 Tax cost setting for certain depreciating assets
- Income Tax Assessment Act 1997
- 1 Paragraph 701-55(2)(d)
- Part 2 Cost base and reduced cost base of pre-CGT assets
- Income Tax Assessment Act 1997
- 2 Subsection 126-60(3) (note)
- 3 At the end of subsection 126-60(3)
- 4 At the end of subsection 705-65(1)
- 5 After section 716-850
- Income Tax (Transitional Provisions) Act 1997
- 6 After section 701-5
- Part 3 CGT event in respect of reduction in tax cost setting amounts for reset cost base assets
- Income Tax Assessment Act 1997
- 7 Section 104-5 (at the end of the table)
- 8 At the end of Subdivision 104-L
- 9 Section 110-10 (at the end of the table)
- 10 Subsection 705-40(2) (at the end of the note)
- Part 4 Replacement of continuity of ownership test for retention of accelerated depreciation
- Income Tax Assessment Act 1997
- 11 Subsection 701-80(3)
- 12 Paragraph 705-45(a)
- Part 5 Transitional adjustment to over-depreciation provisions where no unfranked or partly franked dividends
- Income Tax (Transitional Provisions) Act 1997
- 13 Subsection 701-30(3)
- 14 Subsection 701-30(4)
- Part 6 Adjustments for errors etc.
- Taxation Administration Act 1953
- 15 Subsection 8W(1C)
- 16 Subsection 8W(1C) (formula)
- 17 Subsection 8W(1C) (definition of capital gain )
- 18 Subsection 8W(1C)
- 19 Paragraph 284-80(2)(b) in Schedule 1
- 20 Subsection 284-80(2) in Schedule 1 (formula)
- 21 Subsection 284-80(2) in Schedule 1 (definition of capital gain )
- 22 Subsection 284-80(2) in Schedule 1
- 23 Subsection 284-150(3) in Schedule 1
- 24 Subsection 284-150(3) in Schedule 1 (formula)
- 25 Subsection 284-150(3) in Schedule 1 (definition of capital gain )
- 26 Subsection 284-150(3) in Schedule 1
- Part 7 Extension of certain consolidation provisions to cover MEC groups
- Income Tax Assessment Act 1997
- 27 Section 102-30 (table item 7A)
- 28 Section 104-5 (table row relating to event number L1)
- 29 Subdivision 104-L (heading)
- 30 Subsection 104-500(1)
- 31 Paragraphs 104-505(1)(a), 104-510(1)(a), 104-515(1)(a), 104-520(1)(a) and 104-525(1)(a)
- 32 Subsection 104-525(6) (definition of current asset setting amount )
- 33 Subsection 104-530(1)
- 34 Section 110-10 (table rows relating to event numbers L1 and L6)
- Income Tax (Transitional Provisions) Act 1997
- 35 Paragraph 701B-1(1)(b)
- 36 Subsection 719-2(1)
- 37 Subsection 719-160(2)
- Part 8 Excess franking deficit tax offsets
- Income Tax Assessment Act 1997
- 38 At the end of section 701-30
- 39 At the end of Division 709
- Part 9 Application
- 40 Application
- Schedule 3 Conservation covenants
- Income Tax Assessment Act 1997
- 1 Paragraph 31-5(2)(e)
- 2 Application
- Schedule 4 Depreciation of cars for FBT
- Fringe Benefits Tax Assessment Act 1986
- 1 Subsection 11(1) (definition of B )
- 2 After subsection 11(1)
- 3 Application
- Schedule 5 Endorsement of perpetual bodies as deductible gift recipients
- Income Tax Assessment Act 1997
- 1 Paragraph 30-125(1)(c)
- 2 Paragraph 30-125(2)(d)
- 3 Application of amendments
- Schedule 6 Farm management deposits
- Income Tax Assessment Act 1936
- 1 Section 393-25 of Schedule 2G
- 2 Section 393-25 of Schedule 2G (definition of financial institution )
- 3 Application
- 4 At the end of Subdivision 393-B of Schedule 2G
- Schedule 7 Tax offset arising from franking deficit tax liability
- Part 1 Amendment of the Income Tax Assessment Act 1997
- 1 Division 205 (heading)
- 2 Section 205-1
- 3 Section 205-5 (heading)
- 4 At the end of section 205-5 (before the note)
- 5 At the end of Division 205
- 6 At the end of subsection 219-50(1)
- 7 At the end of subsection 219-55(1)
- 8 At the end of Division 219
- 9 Application
- Part 2 Amendment of the Income Tax (Transitional Provisions) Act 1997
- 10 At the end of Division 205
- Part 3 Consequential amendments
- Income Tax Assessment Act 1936
- 11 Subsection 160AO(2)
- 12 Application
- Income Tax Assessment Act 1997
- 13 Section 13-1 (after table item headed 'foreign tax')
- 14 Section 13-1 (table item headed 'imputation')
- 15 After subparagraph 36-55(1)(b)(ii)
- 16 Section 67-30
- 17 Subsection 995-1(1) (paragraph (b) of the definition of residency requirement )
- 18 Application
- Taxation Administration Act 1953
- 19 Section 45-340 in Schedule 1 (after paragraph (a) of step 1 of the method statement)
- 20 Application
- 21 Section 45-375 in Schedule 1 (after paragraph (a) of step 1 of the method statement)
- 22 Application
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