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Tax Laws Amendment (2005 Measures No. 5) Act 2005 (162 of 2005)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 Modifications to exemption for foreign earnings
- Income Tax Assessment Act 1936
- 1 After subsection 23AG(1)
- 2 After subsection 23AG(2)
- 3 Subsections 23AG(6A) to (6E)
- 4 Subsection 23AG(6J)
- 5 Application
- Schedule 2 Tax offset for Australian production expenditure on television series
- Income Tax Assessment Act 1997
- 1 Subparagraph 376-15(1)(d)(ii)
- 2 At the end of paragraph 376-15(1)(d)
- 3 Subparagraph 376-15(1)(e)(i)
- 4 Subparagraph 376-15(1)(e)(v)
- 5 After paragraph 376-15(1)(e)
- 6 At the end of section 376-15
- 7 After section 376-15
- 8 Subsection 376-25(5)
- 9 Subsection 376-25(6) (note)
- 10 Section 376-35
- 11 At the end of section 376-35
- 12 Subsection 995-1(1)
- 13 Application
- Schedule 3 Consolidation
- Part 1 Bad debts
- Division 1 MEC groups
- Income Tax Assessment Act 1997
- 1 After Subdivision 719-H
- Division 2 Deducting debt/equity swap loss
- Income Tax Assessment Act 1997
- 2 At the end of subsection 709-205(1)
- 3 At the end of Subdivision 709-D
- Division 3 Consequential amendments
- Financial Corporations (Transfer of Assets and Liabilities) Act 1993
- 4 Subsection 22(2)
- 5 Paragraph 22(3)(d)
- 6 Subsection 22(3)
- 7 Subsection 22(3) (at the end of the note)
- Income Tax Assessment Act 1936
- 8 Paragraph 427(b)
- 9 Subsection 266-35(1) in Schedule 2F (note)
- 10 Subsection 266-85(3) in Schedule 2F (note)
- 11 Subsection 266-120(1) in Schedule 2F (note)
- 12 Subsection 266-160(2) in Schedule 2F (note)
- 13 Subsection 267-25(1) in Schedule 2F (note)
- 14 Subsection 267-65(1) in Schedule 2F (note)
- 15 Paragraph 271-60(5)(a) in Schedule 2F
- Income Tax Assessment Act 1997
- 16 Section 12-5 (table item headed "bad debts")
- 17 Subsection 25-35(5) (table item 6)
- 18 Subsection 165-120(1) (note 3)
- 19 Subparagraph 709-215(2)(c)(ii)
- Income Tax (Transitional Provisions) Act 1997
- 20 At the end of Division 719
- Part 2 Making and revoking certain choices
- Income Tax (Transitional Provisions) Act 1997
- 21 Paragraph 701-5(2)(b)
- 22 Paragraph 701-5(4)(a)
- 23 Paragraph 707-145(a)
- 24 Paragraph 707-325(5)(b)
- 25 Subsection 707-325(6)
- 26 Subparagraph 707-327(5)(a)(ii)
- 27 Paragraph 707-327(5)(b)
- 28 Subparagraph 707-328A(4)(a)(ii)
- 29 Paragraph 707-328A(4)(b)
- 30 Paragraph 707-350(5)(b)
- 31 Subsection 707-350(6)
- 32 Section 719-310
- Part 3 Application
- 33 Application
- Schedule 4 Thin capitalisation
- Income Tax (Transitional Provisions) Act 1997
- 1 At the end of Division 820
- Schedule 5 Forestry managed investments
- Income Tax Assessment Act 1936
- 1 Paragraph 82KZMG(2)(a)
- Schedule 6 Debt and equity interests
- Part 1 Related party at call etc. loans
- Income Tax Assessment Act 1997
- 1 At the end of subsection 164-10(1)
- 2 Subsection 164-15(2)
- 3 At the end of section 164-15
- 4 Subsection 164-20(3)
- 5 At the end of section 164-20
- 6 Paragraph 974-75(4)(c)
- 7 At the end of subsection 974-75(4)
- 8 At the end of section 974-75
- 9 Subsection 974-110(1) (heading)
- 10 After paragraph 974-110(1)(c)
- 11 After subsection 974-110(1)
- 12 Subsection 974-110(3)
- 13 Application of amendments
- Part 2 Technical amendments taken to have commenced on 1 July 2001
- Income Tax Assessment Act 1936
- 14 Subsection 160AOA(2)
- 15 Subsection 160APAAAB(6)
- Income Tax Assessment Act 1997
- 16 Paragraph 104-35(5)(c)
- 17 Paragraph 104-35(5)(e)
- 18 Paragraph 104-155(5)(c)
- 19 Paragraph 104-155(5)(e)
- 20 Section 109-10 (table item 2, column headed "In these circumstances:")
- 21 Section 109-10 (table item 2, column headed "You acquire the asset at this time:")
- 22 At the end of section 974-75
- 23 Subsection 974-105(1) (example)
- 24 Subsections 974-110(1) and (2) (note 3)
- 25 Application of amendments made by items 14 to 24
- New Business Tax System (Debt and Equity) Act 2001
- 26 Subitem 118(2) of Schedule 1
- 27 Subitem 118(9) of Schedule 1
- Part 3 Other technical amendments
- Income Tax Assessment Act 1997
- 28 Paragraph 104-35(5)(c)
- 29 Paragraph 104-35(5)(e)
- 30 Paragraph 104-155(5)(c)
- 31 Paragraph 104-155(5)(e)
- 32 Section 109-10 (table item 2, column headed "In these circumstances:")
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