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Tax Laws Amendment (2005 Measures No. 1) Act 2005 (77 of 2005)
Front Matter
1 Short title
2 Commencement
3 Schedule(s)
Schedule 1 Fringe benefits tax exemptions
Fringe Benefits Tax Assessment Act 1986
1 After section 58A
2 Paragraph 58X(2)(g)
3 At the end of subsection 58X(2)
4 Paragraph 58ZC(2)(c)
5 Application
Schedule 2 Effective life of assets declining in value
Income Tax Assessment Act 1997
1 Subsection 40-102(4) (at the end of the table)
2 Subsection 995-1(1)
3 Application
Schedule 3 Supplies of rights or options offshore
A New Tax System (Goods and Services Tax) Act 1999
1 Subsection 9-25(5)
2 At the end of subsection 9-25(5)
4 Paragraph 83-5(2)(a)
4A At the end of subsection 83-5(2)
5 Section 84-1
6 Section 84-5 (heading)
7 Subsection 84-5(1)
8 Subsection 84-5(2)
9 At the end of section 84-10
10 Subsection 84-13(1) (paragraph (a) of the definition of full input tax credit )
11 Section 129-70 (paragraph (b) of the definition of full input tax credit )
12 Section 129-70 (paragraph (b) of the definition of full input tax credit )
13 Section 129-75 (paragraph (b) of the definition of full input tax credit )
14 Section 129-75 (paragraph (b) of the definition of full input tax credit )
15 Subsection 132-5(2) (paragraph (b) of the definition of full input tax credit )
16 Subsection 132-5(2) (paragraph (b) of the definition of full input tax credit )
16A Section 151-5
16B At the end of section 151-5
16C Subsection 188-15(3)
16D Subsection 188-20(3)
17 Application provision
18 Transitional provision
Schedule 4 Mature age worker tax offset
Income Tax Assessment Act 1997
1 Section 13-1 (after table item headed "lump sum income arrears")
2 At the end of Division 61
3 Subsection 995-1(1)
4 Subsection 995-1(1)
5 Application of items 1 to 4
6 Section 45-340 in Schedule 1 (method statement, step 1, after paragraph (a))
7 Application of item 6
8 Section 45-375 in Schedule 1 (method statement, step 1, after paragraph (a))
9 Application of item 8