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Tax Laws Amendment (2008 Measures No. 5) Act 2008 (145 of 2008)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 Goods and services tax and real property
- A New Tax System (Goods and Services Tax) Act 1999
- 1 After subsection 75-5(1A)
- 2 At the end of subsection 75-5(3)
- 3 After subsection 75-5(3)
- 4 After subsection 75-11(4)
- 5 Subsection 75-11(7) (heading)
- 6 Subsection 75-11(8)
- 7 Subsection 75-11(8)
- 8 Section 75-13
- 9 After section 75-15
- 10 At the end of section 75-22
- 11 At the end of section 165-5
- 12 Section 195-1 (definition of margin )
- 13 Application
- Schedule 2 Thin capitalisation and international financial reporting standards
- Income Tax Assessment Act 1997
- 1 At the end of subsection 820-680(1)
- 2 At the end of subsection 820-680(1A)
- 3 Subsection 820-680(2) (note)
- 4 At the end of subsection 820-680(2B)
- 5 After section 820-680
- 6 Section 820-690
- 7 Subsection 820-985(1)
- 8 At the end of subsection 820-985(3)
- 9 Application
- Schedule 3 Interest withholding tax and state government bonds
- Income Tax Assessment Act 1936
- 1 After subsection 128F(5A)
- 2 Application
- Schedule 4 Fringe benefits tax
- Part 1 Main amendments
- Fringe Benefits Tax Assessment Act 1986
- 1 Subsection 19(1) (paragraph (e) of the definition of ND )
- 2 Subsection 19(1) (paragraph (f) of the definition of ND )
- 3 Subsection 19(1) (at the end of subparagraph (g)(ii) of the definition of ND )
- 4 Subsection 19(1) (after subparagraph (g)(ii) of the definition of ND )
- 5 Subsection 19(1) (at the end of subparagraph (h)(ii) of the definition of ND )
- 6 Subsection 19(1) (after subparagraph (h)(ii) of the definition of ND )
- 7 At the end of subsection 19(1)
- 8 At the end of section 19
- 9 Application
- 10 Subsection 24(1)
- 11 Paragraph 24(1)(g)
- 12 Paragraph 24(1)(h)
- 13 At the end of subparagraph 24(1)(j)(ii)
- 14 After subparagraph 24(1)(j)(ii)
- 15 At the end of subparagraph 24(1)(k)(ii)
- 16 After subparagraph 24(1)(k)(ii)
- 17 At the end of subsection 24(1)
- 18 Paragraph 24(7)(b)
- 19 Subparagraph 24(7)(b)(i)
- 20 Subparagraph 24(7)(b)(ii)
- 21 Subsection 24(7)
- 22 At the end of section 24
- 23 Application
- 24 Subsection 44(1) (paragraph (f) of the definition of ND )
- 25 Subsection 44(1) (paragraph (g) of the definition of ND )
- 26 Subsection 44(1) (at the end of subparagraph (h)(ii) of the definition of ND )
- 27 Subsection 44(1) (after subparagraph (h)(ii) of the definition of ND )
- 28 Subsection 44(1) (at the end of subparagraph (j)(ii) of the definition of ND )
- 29 Subsection 44(1) (after subparagraph (j)(ii) of the definition of ND )
- 30 At the end of subsection 44(1)
- 31 At the end of section 44
- 32 Application
- 33 Subsection 52(1) (paragraph (f) of the definition of ND )
- 34 Subsection 52(1) (paragraph (g) of the definition of ND )
- 35 Subsection 52(1) (at the end of subparagraph (h)(ii) of the definition of ND )
- 36 Subsection 52(1) (after subparagraph (h)(ii) of the definition of ND )
- 37 Subsection 52(1) (at the end of subparagraph (j)(ii) of the definition of ND )
- 38 Subsection 52(1) (after subparagraph (j)(ii) of the definition of ND )
- 39 At the end of subsection 52(1)
- 40 At the end of section 52
- 41 Application
- Part 2 Technical amendments
- Fringe Benefits Tax Assessment Act 1986
- 42 At the end of paragraphs 19(1)(a), (b), (ba) and (c)
- 43 At the end of sub-subparagraph 19(1)(d)(i)(A)
- 44 Subsection 19(1) (at the end of paragraph (e) of the definition of ND )
- 45 Subsection 19(1) (at the end of subparagraph (f)(ii) of the definition of ND )
- 46 At the end of sub-subparagraph 19(3)(b)(ii)(A)
- 47 At the end of paragraphs 24(1)(a), (b) and (ba)
- 48 At the end of sub-subparagraphs 24(1)(c)(ia)(A) and (C)
- 49 At the end of subparagraph 24(1)(c)(ii)
- 50 At the end of paragraph 24(1)(d)
- 51 At the end of subparagraphs 24(1)(e)(i), (ia), (ii) and (iii)
- 52 At the end of paragraph 24(1)(e)
- 53 At the end of sub-subparagraph 24(1)(f)(i)(A)
- 54 At the end of paragraph 24(1)(g)
- 55 At the end of sub-subparagraph 24(1)(h)(ii)(B)
- 56 At the end of sub-subparagraph 24(1)(j)(v)(B)
- 57 At the end of sub-subparagraph 24(7)(b)(ii)(A)
- 58 At the end of paragraphs 44(1)(a), (b) and (ba)
- 59 At the end of subparagraphs 44(1)(c)(i) and (ia)
- 60 At the end of paragraphs 44(1)(c) and (d)
- 61 At the end of sub-subparagraph 44(1)(e)(i)(A)
- 62 Subsection 44(1) (at the end of paragraph (f) of the definition of ND )
- 63 Subsection 44(1) (at the end of subparagraph (g)(ii) of the definition of ND )
- 64 At the end of sub-subparagraph 44(3)(b)(ii)(A)
- 65 At the end of paragraphs 52(1)(a), (b) and (ba)
- 66 At the end of subparagraphs 52(1)(c)(i) and (ia)
- 67 At the end of paragraphs 52(1)(c) and (d)
- 68 At the end of sub-subparagraph 52(1)(e)(i)(A)
- 69 Subsection 52(1) (at the end of paragraph (f) of the definition of ND )
- 70 Subsection 52(1) (at the end of subparagraph (g)(ii) of the definition of ND )
- 71 At the end of sub-subparagraph 52(3)(b)(ii)(A)
- 72 Paragraph 152A(2)(b)
- 73 Paragraph 152A(3)(b)
- 74 Paragraph 152A(4)(b)
- 75 Subsection 152A(9) (definition of gross deduction )
- Schedule 5 Eligible investment business rules
- Income Tax Assessment Act 1936
- 1 Section 102M
- 2 Section 102M (definition of eligible investment business )
- 3 Section 102M (subparagraph (b)(iii) of the definition of eligible investment business )
- 4 Section 102M (at the end of the definition of eligible investment business )
- 5 Section 102M
- 6 Section 102M
- 7 Section 102M (at the end of the definition of land )
- 8 After section 102M
- 9 Application
- 10 Transitional
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