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New International Tax Arrangements (Foreign-owned Branches and Other Measures) Act 2005 (64 of 2005)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 Dividends received by foreign-owned branches
- Income Tax Assessment Act 1936
- 1 After paragraph 44(1)(b)
- 2 At the end of section 44
- 3 After subsection 102L(21)
- 4 After subsection 102T(22)
- 5 Subsection 128B(1)
- 6 After subsection 128B(3D)
- Income Tax Assessment Act 1997
- 7 After subsection 67-25(1D)
- 8 Paragraph 115-280(1)(b)
- 9 Section 207-75
- 10 At the end of section 207-75
- Schedule 2 Amendments relating to CFCs
- Income Tax Assessment Act 1936
- 1 Subparagraph 384(2)(d)(iv)
- 2 Paragraph 384(2)(e)
- 3 Subparagraph 385(2)(d)(v)
- 4 Paragraph 385(2)(e)
- 5 Subsection 406(1)
- 6 Subsections 422(4) and (6)
- 7 Subsection 457(2) (subparagraphs (a)(i) and (ii) of the definition of Adjusted distributable profits )
- 8 Subsection 457(2) (subparagraph (b)(i) of the definition of Adjusted distributable profits )
- 9 Subsection 457(3)
- Income Tax Assessment Act 1997
- 10 Subsections 116-95(3) and (5)
- 11 Application
- Schedule 3 Australian permanent establishments of foreign financial entities
- Part 1 Treatment like Australian branches of foreign banks
- Income Tax Assessment Act 1936
- 1 At the end of subsection 160ZZVA(1)
- 2 At the end of Part IIIB
- 3 After subsection 262A(1B)
- 4 Application
- Income Tax Assessment Act 1997
- 5 Section 12-5 (after the table item headed "foreign exchange")
- 6 Section 12-5 (table item headed "foreign tax credits")
- Part 2 Transfers of losses
- Income Tax Assessment Act 1997
- 7 At the end of subsection 170-5(2A)
- 8 At the end of Subdivision 170-A
- 9 At the end of subsection 170-105(2A)
- 10 At the end of Subdivision 170-B
- 11 Application
- Part 3 Thin capitalisation
- Income Tax Assessment Act 1997
- 12 Section 820-445 (heading)
- 13 Subsection 820-445(4)
- 14 Subdivision 820-FB (heading)
- 15 Section 820-595
- 16 Group heading before section 820-597
- 17 Sections 820-597 and 820-599
- 18 Subsection 820-603(1)
- 19 Subsection 820-603(2)
- 20 Paragraphs 820-603(3)(b), (4)(a) and (5)(b)
- 21 Subparagraph 820-603(5)(c)(i)
- 22 Section 820-605 (heading)
- 23 Paragraph 820-605(a)
- 24 Section 820-605
- 25 Section 820-605 (notes 1 and 2)
- 26 Section 820-607
- 27 Section 820-609
- 28 Section 820-613 (heading)
- 29 Subsection 820-613(1) (note)
- 30 Subsections 820-613(3) and (4)
- 31 Section 820-615 (heading)
- 32 Subsection 820-615(1) (note)
- 33 Subsection 820-615(4)
- 34 Subsection 995-1(1) (definition of inward investing entity (non-ADI) )
- 35 Subsection 995-1(1) (definition of inward investment vehicle (financial) )
- 36 Subsection 995-1(1) (definition of outward investing entity (non-ADI) )
- 37 Subsection 995-1(1) (definition of outward investor (financial) )
- Income Tax (Transitional Provisions) Act 1997
- 38 Paragraph 701D-10(5)(c)
- 39 Application
- Schedule 4 Cross border employee shares or rights
- Part 1 Amendments
- Fringe Benefits Tax Assessment Act 1986
- 1 Subsection 136(1) (paragraph (hb) of the definition of fringe benefit )
- Income Tax Assessment Act 1936
- 2 Subsection 23AF(18) (paragraph (a) of the definition of eligible foreign remuneration )
- 3 Subsection 23AF(18) (paragraph (b) of the definition of eligible foreign remuneration )
- 4 Subsection 23AG(7) (definition of foreign earnings )
- 5 After subsection 139B(1)
- 6 Subsection 139B(2)
- 7 After subsection 139B(2)
- 8 Subsection 139B(3)
- 9 Subsection 139CC(2)
- 10 Paragraphs 139CD(1)(a) and (b)
- 11 Subsection 139CD(1) (note)
- 12 At the end of subsection 139CD(1)
- 13 After section 139CD
- 14 Paragraph 139D(1)(c)
- 15 Subsection 139D(2)
- 16 At the end of section 139D
- 17 At the end of Subdivision D of Division 13A of Part III
- 18 Subsection 139E(2)
- 19 At the end of section 139E
- 20 Section 139GA
- 21 After subsection 139GB(1)
- 22 After section 139GB
- 23 Section 139GH (after table item dealing with Financial assistance)
- 24 Subsection 160AEA(1) (at the end of the definition of passive income )
- 25 Before subsection 530A(1)
- 26 Paragraph 530A(1)(a)
- 27 Paragraph 530A(1)(b)
- Income Tax Assessment Act 1997
- 28 Subsection 104-160(5) (heading)
- 29 At the end of section 104-160 (before note 1)
- 30 At the end of section 130-80 (after the note)
- 31 Paragraph 130-83(1)(b)
- 32 Subsection 130-83(2)
- 33 At the end of section 130-83
- 34 At the end of section 130-85 (after the note)
- 35 At the end of subsection 130-90(1A)
- 36 At the end of section 136-40
- Part 2 Application provisions
- 37 Application - amendment of the Fringe Benefits Tax Assessment Act 1986
- 38 Application - amendments of the Income Tax Assessment Act 1936
- 39 Application - amendments of section 530A of the Income Tax Assessment Act 1936
- 40 Application - amendments of the Income Tax Assessment Act 1997
- 41 Application - amendment of section 130-90 of the Income Tax Assessment Act 1997
- Schedule 5 Technical correction
- New International Tax Arrangements (Participation Exemption and Other Measures) Act 2004
- 1 Subitem 140(2) of Schedule 2
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