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Taxation Laws Amendment Act (No. 1) 2004 (101 of 2004)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- 4 Amendment of assessments
- Schedule 1 Second World War payments
- Part 1 Amendments
- Income Tax Assessment Act 1936
- 1 After section 23AK
- Income Tax Assessment Act 1997
- 2 Section 11-15 (table row relating to foreign aspects of income taxation)
- 3 At the end of section 118-37
- Part 2 Application of amendments
- 4 Application of amendments
- Schedule 2 Specific gift recipients
- Income Tax Assessment Act 1997
- 1 Subsection 30-25(2) (at the end of the table)
- 2 Subsection 30-45(2) (at the end of the table)
- 3 Subsection 30-70(2) (table item 8.2.2)
- Schedule 3 Gifts and covenants
- Income Tax Assessment Act 1997
- 2 Subsection 30-5(4B)
- 57 Subdivisions 30-DB to 30-DE
- 61 Subsection 30-315(2) (cell at table item 112AA, column headed 'Provision')
- 63 Subsection 31-5(3) (note)
- 72 Transitional - Division 30 of the Income Tax Assessment Act 1997
- Schedule 4 Amendment of the Crimes (Taxation Offences) Act 1980
- Part 1 Clarifying application of Parts I and II of that Act
- Crimes (Taxation Offences) Act 1980
- 1 Paragraph 3(2)(a)
- 2 Paragraphs 13(1)(a), (b) and (d)
- 3 Paragraphs 14(1)(a), (b) and (d)
- 4 Paragraphs 15(1)(a), (b) and (d)
- 5 Paragraphs 16(1)(a), (b) and (d)
- 6 Paragraphs 17(1)(a), (b) and (d)
- 7 Paragraphs 18(1)(a), (b) and (d)
- 8 Paragraphs 19(1)(a), (b) and (d)
- 9 Paragraphs 20(1)(a), (b) and (d)
- 10 Application
- Part 2 Application of the Criminal Code
- Crimes (Taxation Offences) Act 1980
- 11 Paragraphs 3(2)(a) and (b)
- 12 Subsection 5(1)
- 13 Paragraph 5(2)(a)
- 14 At the end of section 5
- 15 Subsection 6(1)
- 16 Paragraph 6(2)(a)
- 17 At the end of section 6
- 18 At the end of subsections 7(1) and (2)
- 19 Paragraph 7(3)(b)
- 20 At the end of section 8
- 21 Subsection 9(1)
- 22 Subsections 13(2), 14(2), 15(2), 16(2), 17(2), 18(2), 19(2) and 20(2)
- 23 Application
- Schedule 5 Consolidation: transitional foreign loss makers
- Income Tax (Transitional Provisions) Act 1997
- 1 After Division 701C
- 2 After paragraph 707-325(1)(c)
- 3 After paragraph 707-350(1)(d)
- 4 At the end of Subdivision 719-B
- Schedule 6 Goods and services tax: interaction with consolidation regime
- A New Tax System (Goods and Services Tax) Act 1999
- 1 At the end of Division 110
- 2 Section 195-1
- 3 Section 195-1
- 4 Section 195-1
- 5 Section 195-1
- 6 Section 195-1
- 7 Section 195-1 (at the end of the definition of member )
- 8 Section 195-1 (note at the end of the definition of taxable supply )
- 9 Section 195-1
- 10 Section 195-1
- 11 Application
- Schedule 7 Imputation for life insurance companies
- Income Tax Assessment Act 1997
- 1 Section 205-15 (table item 4)
- 2 At the end of section 205-15
- 3 Subsection 205-25(1)
- 4 Link note before Division 220
- 5 Subsection 995-1(1)
- 6 Subsection 995-1(1)
- 7 Subsection 995-1(1)
- 8 Application
- Income Tax (Transitional Provisions) Act 1997
- 9 Before Division 220
- Schedule 8 Overseas forces tax offsets
- Income Tax Assessment Act 1936
- 1 At the end of subsection 23AB(8A)
- 2 Subsection 79B(3A)
- 3 Application
- Schedule 9 Roll-over for FSR transitions
- Part 1 Amendments
- Income Tax Assessment Act 1997
- 1 Section 108-50 (note)
- 2 Subsection 108-75(2) (cell at table item 3, column headed 'Roll-over is obtained under this provision:')
- 3 Section 109-55 (after table item 6)
- 4 Section 109-55 (after table item 7)
- 5 Section 112-115 (after table item 14B)
- 6 Subsection 124-5(1)
- 7 Subsection 124-5(1) (note)
- 8 At the end of subsection 124-5(1)
- 9 Subsection 124-5(2) (at the end of the note)
- 10 Subsection 124-10(3) (note 1)
- 11 Subsection 124-10(3) (note 2)
- 12 At the end of subsection 124-15(5) (after the example)
- 13 At the end of Division 124
- 14 After subsection 152-45(1)
- 15 After subsection 152-115(1)
- 16 Subsection 995-1(1) (the Dictionary)
- Part 2 Application of amendments
- 17 Application of amendments
- Schedule 10 Foreign hybrids
- Part 1 Amendment of the Income Tax Assessment Act 1936
- 1 Subsection 92(2)
- 2 Section 94B (paragraph (a) of the definition of income tax law )
- 3 At the end of section 94D
- 4 At the end of section 324
- 5 After section 485
- 6 Application
- Part 2 Amendment of the Income Tax Assessment Act 1997
- 7 Section 12-5 (table item headed 'partnerships')
- 8 Section 36-25 (after the table headed 'Tax losses of VCLPs, AFOFs and VCMPs')
- 9 Subsection 102-25(2)
- 10 After subsection 102-25(2B)
- 11 Section 104-5 (before table item relating to CGT event L1)
- 12 At the end of Subdivision 104-K
- 13 Section 110-10 (before table item relating to CGT event L1)
- 14 Section 112-97 (after table item 20)
- 15 At the end of Part 4-5 (before the link note)
- 16 Subsection 995-1(1)
- 17 Subsection 995-1(1)
- 18 Subsection 995-1(1)
- 19 Subsection 995-1(1)
- 20 Subsection 995-1(1) (at the end of the definition of company )
- 21 Subsection 995-1(1)
- 22 Subsection 995-1(1)
- 23 Subsection 995-1(1)
- 24 Subsection 995-1(1)
- 25 Subsection 995-1(1)
- 26 Subsection 995-1(1)
- 27 Subsection 995-1(1)
- 28 Subsection 995-1(1)
- 29 Subsection 995-1(1)
- 30 Subsection 995-1(1)
- 31 Subsection 995-1(1) (at the end of the definition of partnership )
- 32 Subsection 995-1(1)
- 33 Subsection 995-1(1)
- 34 Subsection 995-1(1)
- 35 Subsection 995-1(1)
- 36 Subsection 995-1(1) (at the end of the definition of tax cost is set )
- 37 Subsection 995-1(1) (at the end of the definition of tax cost setting amount )
- Part 3 Amendment of the Income Tax (Transitional Provisions) Act 1997
- 38 At the end of Part 4-5
- Schedule 11 Technical amendments
- Part 1 Amendments commencing on 16 July 1999
- Income Tax Assessment Act 1936
- 1 After section 160AQCND
- 2 Application
- Part 2 Amendments commencing on 22 December 1999
- Division 1 Withholding from mining payments
- Taxation Administration Act 1953
- 3 Subsection 12-320(2) in Schedule 1
- Division 2 Administrative penalties
- Taxation Administration Act 1953
- 4 Section 16-30 in Schedule 1 (heading)
- 5 Section 16-35 in Schedule 1 (heading)
- 6 Subsection 16-35(1) in Schedule 1 (note 2)
- 7 Section 16-40 in Schedule 1 (heading)
- 8 Subsection 16-140(3) in Schedule 1
- 9 Part 4-25 in Schedule 1 (heading)
- 10 Section 288-10 in Schedule 1
- 11 Section 288-10 in Schedule 1 (note 2)
- 12 Section 288-20 in Schedule 1
- 13 Section 288-20 in Schedule 1 (note 2)
- 14 Division 298 in Schedule 1 (heading)
- Division 3 Correcting cross-reference
- Taxation Administration Act 1953
- 15 Paragraph 18-75(3)(b) in Schedule 1
- Division 4 Interest on overpayments
- Taxation (Interest on Overpayments and Early Payments) Act 1983
- 16 Paragraph 8G(1)(f)
- Part 3 Amendments commencing on 30 June 2000
- Division 1 Life assurance company definition
- Income Tax Assessment Act 1936
- 17 Subsection 6H(6) (paragraph (a) of the definition of credit union )
- 18 Application
- 19 Section 102M (definition of life assurance company )
- 20 Application
- 21 Paragraph 128B(3)(gb)
- 22 Application
- 23 Subsection 160AAB(1) (paragraph (a) of the definition of eligible 26AH amount )
- 24 Application
- 25 Subsection 160AAB(1) (paragraph (b) of the definition of eligible 26AH amount )
- 26 Application
- 27 Subparagraph 279D(1)(a)(ii)
- 28 Application
- 29 Paragraphs 279E(1)(b) and (c)
- 30 Application
- 31 Paragraphs 289A(1)(b) and (c)
- 32 Application
- 33 Paragraph 272-125(2)(c) in Schedule 2F
- 34 Application
- Income Tax Assessment Act 1997
- 35 Section 10-5 (table item headed 'insurance')
- Superannuation Contributions Tax (Assessment and Collection) Act 1997
- 36 Section 43 (definition of life assurance company )
- 37 Application
- Division 2 Disallowance of deductions
- Income Tax Assessment Act 1936
- 38 Paragraph 51AAA(1)(a)
- 39 Paragraph 51AAA(1)(a)
- 40 Application
- Division 3 Deductions for life assurance premiums
- Income Tax Assessment Act 1936
- 41 Paragraph 67AAA(2)(a)
- 42 Subsection 67AAA(3)
- 43 Application
- Part 4 Amendments commencing on 1 July 2000
- Division 1 Mutual life assurance company definition
- Income Tax Assessment Act 1936
- 44 Subsection 6(1) (definition of mutual life assurance company )
- 45 Subsection 26BC(1) (paragraph (b) of the definition of public company )
- 46 Subparagraph 103A(2)(d)(i)
- Income Tax Rates Act 1986
- 47 Subparagraph 23(4A)(c)(i)
- 48 Application
- Division 2 Due date for income tax
- Income Tax Assessment Act 1936
- 49 After subsection 204(1)
- 50 Application
- Division 3 Repeal of various redundant provisions
- Income Tax Assessment Act 1936
- 51 Subsection 267(1) (definition of superannuation policy )
- Income Tax Assessment Act 1997
- 52 Section 12-5 (table item headed 'insurance and annuity business')
- 53 Section 50-15 (note)
- 54 Section 118-1 (note 1)
- 55 Subsection 995-1(1) (definition of CS/RA class )
- 56 Subsection 995-1(1) (definition of CS/RA component )
- 57 Subsection 995-1(1) (definition of registered organisation )
- 58 Subsection 995-1(1) (definition of tax advantaged business )
- 59 Subsection 995-1(1) (definition of tax advantaged insurance fund )
- Division 4 SGIOs
- Income Tax Assessment Act 1936
- 60 Subsection 6(1) (definition of SGIO )
- 61 Section 24AN
- 62 Section 24AN (note 3)
- 63 Application
- Division 5 Registered organizations
- Income Tax Assessment Act 1936
- 64 Subsection 6H(6) (definition of credit union )
- 65 Application
- 66 Subsection 27A(1) (definition of registered organization )
- 67 Paragraph 27A(12)(c)
- 68 Application
- 69 Subparagraph 103A(2)(d)(iia)
- 70 Application
- 71 Section 140C (definition of registered organisation )
- 72 Application
- 73 Section 140ZI
- 74 Application
- 75 Subsection 159GP(1) (definition of ineligible annuity )
- 76 Application
- 77 Subsection 267(1) (definition of registered organization )
- 78 Subsection 275(1)
- 79 Application
- 80 Paragraph 275(5)(b)
- 81 Application
- 82 Section 299B
- 83 Application
- 84 Subsection 299D(1)
- 85 Application
- 86 Paragraph 272-125(2)(d) in Schedule 2F
- 87 Application
- Income Tax Assessment Act 1997
- 88 Subsection 152-305(1) (note 2)
- 89 Subsection 152-325(7) (note)
- Superannuation Contributions Tax (Assessment and Collection) Act 1997
- 90 Section 43 (paragraph (b) of the definition of member )
- 91 Saving
- 92 Section 43 (definition of registered organisation )
- 93 Section 43 (paragraph (c) of the definition of superannuation provider )
- 94 Section 43 (paragraph (d) of the definition of superannuation provider )
- 95 Saving
- Superannuation Guarantee (Administration) Act 1992
- 96 Paragraph 15A(3)(a)
- 97 Subsection 15A(6) (definition of benefit body )
- 98 Subsection 15A(6) (definition of life assurance company )
- 99 Subsection 15A(6) (definition of registered organisation )
- 100 Application
- Division 6 Miscellaneous amendments relating to repeal of Divisions 8 and 8A of Part III of the Income Tax Assessment Act 1936
- Income Tax Assessment Act 1936
- 101 Subsection 27A(1) (paragraph (a) of the definition of eligible annuity )
- 102 Subsection 27A(1) (paragraph (a) of the definition of qualifying annuity )
- 103 Subparagraph 27A(12)(c)(iii)
- 104 Application
- 105 Subsection 67AAA(3) (definition of life assurance policy )
- 106 Application
- 107 Section 102M (definition of eligible policy )
- 108 Section 102M (definition of life assurance business )
- 109 Application
- 110 Subsection 159SJ(1) (paragraph (a) of the definition of applicable fund )
- 111 Subsection 159SJ(1) (definition of CS policy )
- 112 Subsection 159SJ(1) (definition of exempt policy )
- 113 Subsection 159SJ(1) (paragraph (b) of the definition of superannuation pension )
- 114 Application
- 115 Subparagraph 279D(1)(a)(ii)
- 116 Application
- 117 Subsection 290A(4) (definition of CS policy )
- 118 Subsection 290A(4) (subparagraph (b)(ii) of the definition of fixed interest complying ADF )
- 119 Application
- 120 Subsection 482(1)
- 121 Application
- Division 7 Life assurance company definition in section 27A of the Income Tax Assessment Act 1936
- Income Tax Assessment Act 1936
- 122 Subsection 27A(1) (definition of life assurance company )
- 123 Application
- 124 Section 140C (definition of life assurance company )
- 125 Application
- 126 Subsection 159GP(1) (definition of ineligible annuity )
- 127 Application
- Superannuation Guarantee (Administration) Act 1992
- 128 Subsection 15A(6) (definition of life assurance company )
- 129 Application
- Part 5 Amendment commencing on 30 June 2001
- Taxation Administration Act 1953
- 130 Paragraph 298-5(b) in Schedule 1
- Part 6 Amendments commencing on 1 July 2001
- Income Tax Assessment Act 1936
- 131 Subsection 22A(1) (table item 7, column headed 'Corresponding provision of the Income Tax Assessment Act 1997')
- 132 Section 102M (paragraph (a) of the definition of exempt entity )
- 133 Application
- 134 Subsection 121F(1) (paragraph (aa) of the definition of relevant exempting provision )
- 135 Application
- 136 Subparagraph 128B(3)(a)(i)
- 137 Application
- 138 Paragraph 269B(1)(b)
- 139 Paragraph 272-90(7)(b) in Schedule 2F
- 140 Application
- Income Tax Assessment Act 1997
- 141 Section 11-5 (table item headed 'finance')
- 142 Subparagraph 43-55(1)(a)(i)
- 143 Application
- Part 7 Amendments commencing on Royal Assent
- Income Tax Assessment Act 1997
- 144 Section 208-145 (table item 2, column headed 'If:')
- 145 Application
- 146 Subsection 995-1(1)
- Income Tax Rates Act 1986
- 147 Subsection 12(6)
- 148 Paragraph 12(7)(a) (definition of B )
- 149 Paragraph 12(7)(b) (definition of B )
- 150 Paragraph 12(8)(a) (definition of B )
- 151 Paragraph 12(8)(b) (definition of B )
- 152 Subsections 23(5) and (6)
- 153 Application
- Income Tax (Transitional Provisions) Act 1997
- 154 After Division 205
- Taxation Administration Act 1953
- 155 Subsection 2(1) (at the end of paragraphs (a) to (dac) of the definition of law enforcement agency )
- 156 Subsection 2(1) (paragraph (dad) of the definition of law enforcement agency )
- 157 Subsection 2(1) (at the end of paragraph (dae) of the definition of law enforcement agency )
- 158 Subsection 2(1) (paragraph (daf) of the definition of law enforcement agency )
- 159 Subsection 2(1) (at the end of paragraph (da) of the definition of law enforcement agency )
- 160 Sections 47 and 48
- Part 8 Amendments commencing on Royal Assent or later
- Income Tax Assessment Act 1936
- 161 Subsection 121F(1) (paragraph (c) of the definition of relevant exempting provision )
- 162 Application
- Taxation Administration Act 1953
- 163 Section 16-43 in Schedule 1 (heading)
- 164 Subsection 16-43(2) in Schedule 1 (note)
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