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Tax Laws Amendment (2009 Measures No. 4) Act 2009 (88 of 2009)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- 4 Amendment of assessments
- Schedule 1 Research and development
- Income Tax Assessment Act 1936
- 1 Paragraph 73J(1)(c)
- 2 Application
- Schedule 2 Private ancillary funds
- Part 1 Amendments commencing on 1 October 2009
- A New Tax System (Australian Business Number) Act 1999
- 1 Paragraph 26(3)(ga)
- Income Tax Assessment Act 1936
- 2 Subsection 6(1)
- 3 At the end of subsection 16(4)
- Income Tax Assessment Act 1997
- 4 Subsection 30-15(2) (table item 2, column headed "Recipient")
- 5 Subsection 30-15(2) (paragraph (c) of the cell at table item 2, column headed "Special conditions")
- 6 Paragraph 30-17(1)(b)
- 7 Subsection 30-125(1)
- 8 Subparagraph 30-227(2)(a)(iii)
- 9 After subsection 30-229(2)
- 10 Paragraph 31-10(1)(b)
- 11 Paragraph 31-10(2)(b)
- 12 Subsection 995-1(1)
- 13 Subsection 995-1(1) (definition of prescribed private fund )
- 14 Subsection 995-1(1)
- 15 Subsection 995-1(1)
- Taxation Administration Act 1953
- 16 Subsection 2(1)
- 17 Subsection 3C(4)
- 18 Subsection 250-10(2) in Schedule 1 (table item 140, column headed "Provision")
- 19 Paragraph 298-5(c) in Schedule 1
- 20 Subsection 353-20(3) in Schedule 1
- 21 At the end of section 426-1 in Schedule 1
- 22 At the end of Division 426 in Schedule 1
- Part 2 Amendments commencing on 1 January 2010
- Income Tax Assessment Act 1997
- 23 Subsection 30-229(2A)
- Taxation Administration Act 1953
- 24 Subsection 426-115(1) in Schedule 1
- Part 3 Transitional provisions
- Division 1 Preliminary
- 25 Definitions
- Division 2 Declared prescribed private funds
- 26 Transitional - prescribed private fund declarations
- Division 3 Transitional private ancillary funds
- 27 Application of Division
- 28 Transitional - trustees need not be constitutional corporations
- 29 Transitional - agreement to comply with private ancillary fund guidelines
- 30 Transitional - endorsement as a deductible gift recipient
- 31 Transitional - transfer of property
- Schedule 3 Demutualisation of friendly society health or life insurers
- Part 1 Main amendment
- Income Tax Assessment Act 1997
- 1 At the end of Part 3-32
- Part 2 Related amendments
- Income Tax Assessment Act 1936
- 2 At the end of Subdivision C of Division 9AA of Part III
- 3 After paragraph 326-10(1)(ba) in Schedule 2H
- 4 Application
- Income Tax Assessment Act 1997
- 5 Section 11-55 (before table item headed "demutualisation of private health insurers")
- 6 Section 102-30 (after table item 10)
- 7 Section 109-60 (table item 4, column headed "In these circumstances:")
- 8 Section 109-60 (table item 10, column headed "In these circumstances:")
- 9 Section 109-60 (table items 13 and 14, column headed "In these circumstances:")
- 10 Section 109-60 (after table item 14)
- 11 Section 112-97 (table item 5, column headed "In this situation")
- 12 Section 112-97 (table item 5A, column headed "In this situation")
- 13 Section 112-97 (table items 29 and 30, column headed "In this situation")
- 14 Section 112-97 (after table item 30)
- 15 At the end of Subdivision 115-A
- 16 Section 118-1 (note 3)
- 17 Subsection 118-20(4)
- 18 Paragraphs 149-165(1)(b) and 149-170(1)(b)
- 19 After section 197-37
- 20 Subsection 205-15(1) (at the end of the table)
- 21 Subsection 205-30(1) (at the end of the table)
- 22 After subparagraph 315-15(a)(ii)
- 23 Application
- Income Tax (Transitional Provisions) Act 1997
- 24 After Part 3-30
- Schedule 4 Consolidation: application of losses with nil available fraction
- Income Tax Assessment Act 1936
- 1 At the end of subsection 245-105(1) in Schedule 2C
- Income Tax Assessment Act 1997
- 2 At the end of subsection 104-520(3)
- 3 Subsection 243-35(2) (method statement, at the end of step 1)
- 4 At the end of Subdivision 707-D
- 5 Application
- Schedule 5 Minor amendments
- Part 1 References to Ministers, Departments and Secretaries
- Division 1 Amendments commencing on Royal Assent
- Excise Act 1901
- 1 Subsection 4(1)
- 2 Subsection 4(1) (definition of Industry Minister )
- 3 Subsection 4(1)
- 4 At the end of paragraphs 162B(5)(a) and (b)
- 5 Subsection 162B(5)
- 6 Paragraph 165A(1)(b)
- 7 Paragraph 165A(2)(b)
- 8 Subsection 165A(3)
- 9 Subsection 165A(4)
- 10 Subsection 165A(11)
- 11 Subsection 165A(12)
- Excise Tariff Act 1921
- 12 Subsection 3(1) (definition of intermediate area )
- 13 Subsection 3A(1)
- Fringe Benefits Tax (Application to the Commonwealth) Act 1986
- 14 Subsection 3(1)
- 15 Subsection 3(1)
- 16 Subsection 3(1) (at the end of paragraph (a) of the definition of responsible Department )
- 17 Subsection 3(1) (paragraph (c) of the definition of responsible Department )
- 18 Subsection 7(1)
- Fringe Benefits Tax Assessment Act 1986
- 19 Paragraph 47(8)(b)
- 20 Subsection 136(1)
- Income Tax Assessment Act 1936
- 21 Subsection 6(1)
- 22 Subsection 6(1)
- 23 Subsection 6(1)
- 24 Subsection 6(1)
- 25 Subsection 6(1)
- 26 Subsection 6(1)
- 27 Subsection 6(1)
- 28 Subsection 6(1)
- 29 Subsection 6(1)
- 30 Subsection 6(1)
- 31 Subsection 6(1)
- 32 Subsection 6(1)
- 33 Subsection 6(1)
- 34 Subsection 6(1)
- 35 Subsection 6(1)
- 36 Subsection 6(1)
- 37 Subsection 6(1)
- 38 Subsection 6(1)
- 39 Subsection 6(1)
- 40 Subsection 6(1)
- 41 Subsection 6(1)
- 42 Subsection 6(1)
- 43 Subsection 6(1)
- 44 Subsection 6(1)
- 45 Subsection 6(1)
- 46 Subsection 6(1)
- 47 Subsection 6(1)
- 48 Subsection 6(1)
- 49 Subsection 6(1)
- 50 Subsection 6(1)
- 51 At the end of paragraphs 16(4)(a), (b), (c) and (d)
- 52 Paragraph 16(4)(e)
- 53 Paragraph 16(4)(ea)
- 54 At the end of paragraph 16(4)(ea)
- 55 Paragraph 16(4)(eb)
- 56 Paragraph 16(4)(f)
- 57 Paragraph 16(4)(f)
- 58 At the end of paragraphs 16(4)(f), (fa) and (fb)
- 59 Paragraph 16(4)(fc)
- 60 At the end of paragraphs 16(4)(fc), (fd), (g), (gaa), (ga) and (gb)
- 61 Paragraph 16(4)(h)
- 62 At the end of paragraphs 16(4)(h) and (ha)
- 63 Paragraph 16(4)(hb)
- 64 At the end of paragraphs 16(4)(hb), (hba), (hc), (hca), (hcaa) and (hcb)
- 65 Paragraph 16(4)(hd)
- 66 At the end of paragraph 16(4)(hd)
- 67 Paragraph 16(4)(j)
- 68 At the end of paragraphs 16(4)(j) and (ja)
- 69 Subsection 16(5B)
- 70 Subsection 16(5C)
- 71 Subsections 23AF(11) to (14)
- 72 Subsection 23AF(18) (at the end of paragraphs (a) to (d) of the definition of eligible project )
- 73 Subsection 23AF(18) (paragraph (f) of the definition of eligible project )
- 74 Subsection 73A(6) (definition of Research Secretary )
- 75 Subsection 124K(1) (definition of Australian film )
- 76 Subsection 124K(1) (definition of Minister )
- 77 Subsections 124K(1A) and (1B)
- 78 Subsection 124K(1B)
- 79 Subsection 124K(1B)
- 80 Subsection 124K(1D)
- 81 Subsection 124ZAA(1) (definition of Minister )
- 82 Subsection 124ZAA(11)
- 83 Subsection 124ZAB(1)
- 84 At the end of paragraph 124ZAB(2)(a)
- 85 Paragraph 124ZAB(2)(c)
- 86 Subsections 124ZAB(3) to (4)
- 87 Subsection 124ZAB(5)
- 88 Paragraph 124ZAB(6)(a)
- 89 Subsections 124ZAB(6A) and (7)
- 90 Subsection 124ZAC(1)
- 91 At the end of paragraph 124ZAC(2)(a)
- 92 Paragraph 124ZAC(2)(c)
- 93 Subsections 124ZAC(3) and (5)
- 94 Section 124ZAD
- 95 At the end of paragraphs 124ZAD(a) and (b)
- 96 At the end of subparagraph 124ZAD(c)(i)
- 97 At the end of paragraphs 124ZAD(c) and (d)
- 98 Subsection 124ZADAA(1)
- 99 Subsection 124ZADAA(1)
- 100 Subsection 124ZADAA(1)
- 101 Subsections 124ZADAB(1) and (2)
- 102 Subsection 159J(6) (paragraph (c) of the definition of invalid relative )
- 103 Subsection 159J(6) (paragraph (c) of the definition of invalid relative )
- 104 Subsection 202CB(6)
- 105 Subsection 202CB(7)
- 106 Subsection 202CE(7)
- 107 Subsection 202CE(8)
- 108 Paragraph 251R(5)(d)
- 109 At the end of paragraphs 251U(1)(a), (b), (c), (ca), (caa), (cb), (cc) and (d)
- 110 At the end of subparagraph 251U(1)(e)(i)
- 111 Paragraph 251U(1)(f)
- 112 Subsection 264AA(1)
- Income Tax Assessment Act 1997
- 113 Section 25-7 (note)
- 114 Subsection 30-25(1) (table item 2.1.7)
- 115 Paragraph 30-30(1)(c)
- 116 Paragraph 30-30(1)(d)
- 117 Section 30-75
- 118 Subsection 30-80(1) (table item 9.1.2)
- 119 Paragraph 30-85(2)(a)
- 120 Paragraph 30-85(2)(b)
- 121 Subsection 30-85(5)
- 122 Subsection 30-210(1)
- 123 Subsections 30-230(5) and 30-235(1)
- 124 Section 30-240
- 125 Section 30-287
- 126 Subsection 30-289(4)
- 127 Subsections 30-289A(3) and 30-289B(1)
- 128 Subsections 30-289B(1) and (4) and 30-289C(1)
- 129 Subsection 30-289C(1)
- 130 Section 30-295
- 131 Subsection 30-300(6)
- 132 Subsection 30-300(7)
- 133 Subsection 30-305(1)
- 134 Subsections 30-305(1) and (4) and 30-310(1)
- 135 Subsection 30-310(1)
- 136 Subsection 34-25(1)
- 137 Section 34-65
- 138 Subsection 40-180(2) (table item 10)
- 139 Subsection 40-300(2) (table item 11)
- 140 Paragraph 40-670(1)(a)
- 141 Paragraph 40-670(1)(b)
- 142 Paragraph 40-670(1)(b)
- 143 Paragraph 51-32(3)(b)
- 144 Subsection 51-32(3)
- 145 Subsection 52-131(9) (note)
- 146 Subsection 61-630(3)
- 147 Subsection 61-630(5)
- 148 Paragraph 375-865(2)(b)
- 149 Paragraphs 376-10(1)(b) and (c), 376-230(1)(a) and (b) and 376-240(3)(d)
- 150 Section 396-5
- 151 Section 396-40
- 152 Subsections 396-65(1) and (2)
- 153 Section 396-70 (heading)
- 154 Subsections 396-70(1), (5) and (6)
- 155 Subsection 396-70(7)
- 156 Subsection 396-70(7)
- 157 Subsection 396-75(1)
- 158 Paragraph 396-75(1)(g)
- 159 Subsection 396-75(2)
- 160 Subsection 396-80(1)
- 161 Subsection 396-80(1)
- 162 Subsection 396-80(4)
- 163 Paragraph 396-80(5)(b)
- 164 Subsection 396-80(5)
- 165 Subsection 396-90(2)
- 166 Section 396-100
- 167 Section 396-105 (heading)
- 168 Section 396-105
- 169 Section 396-105
- 170 Section 396-105
- 171 Section 396-110 (heading)
- 172 Section 396-110
- 173 Subsection 995-1(1)
- 174 Subsection 995-1(1)
- 175 Subsection 995-1(1)
- 176 Subsection 995-1(1)
- 177 Subsection 995-1(1) (definition of Arts Minister )
- 178 Subsection 995-1(1) (definition of Arts Secretary )
- 179 Subsection 995-1(1)
- 180 Subsection 995-1(1) (definition of Climate Change Minister )
- 181 Subsection 995-1(1) (definition of Climate Change Secretary )
- 182 Subsection 995-1(1) (definition of Defence Minister )
- 183 Subsection 995-1(1)
- 184 Subsection 995-1(1)
- 185 Subsection 995-1(1)
- 186 Subsection 995-1(1) (definition of Environment Minister )
- 187 Subsection 995-1(1) (definition of Environment Secretary )
- 188 Subsection 995-1(1)
- 189 Subsection 995-1(1)
- 190 Subsection 995-1(1)
- 191 Subsection 995-1(1)
- 192 Subsection 995-1(1)
- 193 Subsection 995-1(1)
- 194 Subsection 995-1(1)
- 195 Subsection 995-1(1) (definition of Heritage Secretary )
- 196 Subsection 995-1(1)
- 197 Subsection 995-1(1)
- 198 Subsection 995-1(1) (definition of Housing Secretary )
- 199 Subsection 995-1(1)
- 200 Subsection 995-1(1)
- 201 Subsection 995-1(1) (definition of Industry Secretary )
- 202 Subsection 995-1(1)
- 203 Subsection 995-1(1)
- 204 Subsection 995-1(1)
- Income Tax (Transitional Provisions) Act 1997
- 205 Section 30-10
- 206 Subsection 30-15(1)
- 207 Subsection 30-15(1) (note)
- 208 Section 30-20
- Petroleum Resource Rent Tax Assessment Act 1987
- 209 Section 2 (definition of certifying Minister )
- 210 Section 2
- 211 Section 2
- 212 Subsection 18(2)
- 213 Subsection 18(3)
- 214 Subsection 20(1)
- 215 At the end of paragraph 20(1)(a)
- 216 Subsection 20(1)
- 217 Paragraph 20(2)(b)
- 218 Paragraph 20(2)(b)
- 219 Subsection 20(7)
- 220 Subsection 20(7)
- 221 Subsection 20(8)
- 222 Subsection 20(8)
- 223 Subsections 20(8) and (9)
- 224 Paragraph 20(12)(a)
- 225 At the end of paragraph 20(12)(a)
- 226 Paragraphs 20(12)(b) and (c)
- 227 Subsection 36B(1)
- 228 Subsections 36B(2), (3) and (5)
- 229 Subsection 36B(5)
- 230 Subsection 108(5)
- Superannuation Contributions Tax (Application to the Commonwealth) Act 1997
- 231 At the end of section 3
- 232 Subsection 6(1)
- Taxation Administration Act 1953
- 233 Subsection 2(1)
- 234 Subsection 14Q(1) (definition of Immigration Department )
- 235 Subparagraph 14S(4)(b)(i)
- 236 Subsection 14S(5)
- Division 2 Other amendments
- Income Tax Assessment Act 1997
- 237 Subsection 995-1(1) (paragraph (a) of the definition of Transport Department )
- 238 Subsection 995-1(1) (definition of Transport Minister )
- Taxation Administration Act 1953
- 239 Subsection 2(1)
- 240 Subsection 2(1)
- 241 Subsection 2(1)
- 242 Subparagraphs 3ED(1)(b)(i) and (ii) and (3)(a)(i) and (ii) and (b)(i)
- 243 Section 3ED(5) (definition of migration officer )
- Part 2 Repeal of Part IV of the Taxation Administration Act 1953
- Administrative Decisions (Judicial Review) Act 1977
- 244 Paragraph (g) of Schedule 1
- Banking Act 1959
- 245 Section 39B
- Taxation Administration Act 1953
- 246 Subsection 3(1)
- 247 Subsection 3(2)
- 248 Paragraph 3B(1AA)(a)
- 249 Subsection 3B(4) (definition of this Act )
- 250 Subsection 3C(9) (definition of this Act )
- 251 Paragraph 8J(2)(p)
- 252 Part IV
- 253 Section 14ZQ (definition of appealable objection decision )
- 254 Paragraph 14ZR(1)(a)
- 255 Paragraphs 14ZZ(a) to (c)
- 256 Sections 14ZZN, 14ZZO and 14ZZP
- 257 Paragraphs 14ZZS(1)(a) and (b)
- Part 3 Amendments relating to foreign income tax offsets and foreign losses
- Income Tax Assessment Act 1997
- 258 Subsection 770-135(1)
- Income Tax (Transitional Provisions) Act 1997
- 259 Subsection 770-1(1)
- 260 At the end of section 770-1
- 261 Paragraphs 770-5(1)(a) and (b)
- 262 Subsection 770-5(3)
- 263 Section 770-10 (heading)
- 264 Section 770-10
- 265 Section 770-10 (method statement, step 1)
- 266 Section 770-10 (method statement, at the end of step 1)
- 267 Section 770-10 (method statement, note to step 1)
- 268 Subsection 770-30(1)
- 269 At the end of section 770-30
- 270 Paragraph 770-95(b)
- 271 Paragraph 770-95(c)
- 272 Section 770-95 (notes 1 and 2)
- 273 Subsection 770-100(2)
- 274 Subsection 770-100(3)
- 275 Subsection 770-100(3)
- 276 At the end of section 770-100
- 277 Paragraphs 770-165(1)(a) and (b)
- 278 Subsection 770-165(3)
- 279 Section 770-170 (heading)
- 280 Section 770-170
- 281 Section 770-170 (method statement, step 1)
- 282 Application of Part
- Part 4 Other amendments
- A New Tax System (Australian Business Number) Act 1999
- 283 Subsection 25(2) (note 1)
- 284 Section 41 (definition of electronic signature )
- 285 Section 41 (definition of non-cash benefit )
- 286 Section 41 (definition of withholding payment )
- 287 Section 41 (definition of withholding payment covered by a particular provision in Schedule 1 to the Taxation Administration Act 1953)
- Fringe Benefits Tax Assessment Act 1986
- 288 At the end of subparagraphs 10(3)(a)(i), (ii), (iii) and (iv)
- 289 Sub-subparagraph 10(3)(a)(v)(B)
- 290 At the end of subparagraph 10(3)(c)(i)
- 291 At the end of paragraph 10(3D)(a)
- 292 Paragraph 10(3D)(c)
- 293 Paragraph 42(1)(a)
- 294 Subparagraph 42(1)(a)(i)
- 295 At the end of sub-subparagraph 42(1)(a)(i)(B)
- 296 Subparagraph 42(1)(a)(i)
- 297 Subparagraph 42(1)(a)(ii)
- 298 Sub-subparagraph 42(1)(a)(ii)(B)
- 299 Subparagraph 42(1)(a)(iii)
- 300 At the end of subparagraph 42(1)(a)(iii)
- 301 Paragraph 42(1)(b)
- 302 Paragraph 42(1)(c)
- 303 Subsection 42(1)
- 304 After subsection 148(2)
- 305 Application of item 304
- Income Tax Assessment Act 1936
- 306 Subsection 6(1) (at the end of the definition of full self-assessment taxpayer )
- 307 Application of item 306
- 308 Subsection 16(5BA)
- 309 Subsection 16(5C)
- 310 Paragraph 16(5C)(a)
- 311 Subsection 82KZL(1) (at the end of paragraphs (a) and (b) of the definition of excluded expenditure )
- 312 At the end of paragraph 82KZL(2)(a)
- 313 Paragraph 99H(1)(c)
- 314 At the end of subsection 128W(1)
- 315 Subsections 128W(2), (3) and (7)
- 316 Application of item 315
- 317 Paragraph 161AA(d)
- 318 Application of item 317
- Income Tax Assessment Act 1997
- 319 Subsection 30-25(1) (table item 2.1.7)
- 320 Subsection 30-86(4)
- 321 Subsection 40-425(2)
- 322 Paragraphs 54-10(1)(e) and (1A)(e)
- 323 Subsection 54-10(2)
- 324 Subsection 124-10(3) (note 2)
- 325 Subsection 124-140(1) (note)
- 326 At the end of subsection 124-140(1)
- 327 Subparagraphs 130-90(3)(a)(i) and (ii)
- 328 Paragraph 130-90(3)(c)
- 329 Subsection 149-30(1) (second sentence)
- 330 After subsection 149-30(1)
- 331 Subsection 149-30(2)
- 332 After subsection 152-110(1)
- 333 Paragraph 152-125(1)(a)
- 334 Subparagraph 152-125(1)(a)(iii)
- 335 At the end of paragraph 152-125(1)(a)
- 336 Application of items 332 to 335
- 337 Paragraph 855-20(a)
- 338 Application of item 337
- 339 Subsection 960-190(1) (table item 3)
- 340 Subsection 995-1(1) (paragraphs (a) and (b) of the definition of legal personal representative )
- 341 Subsection 995-1(1)
- International Tax Agreements Act 1953
- 342 Subsections 16(4) and (5)
- Tax Laws Amendment (2007 Measures No. 5) Act 2007
- 343 Item 14 of Schedule 7
- Part 5 Transitional provision
- 344 Transitional provision - technical and further education institutions
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