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Tax Laws Amendment (Transfer of Provisions) Act 2010 (79 of 2010)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 Collection and recovery of tax
- Part 1 Main amendments
- Income Tax Assessment Act 1936
- 1 After section 169
- 2 Part VI
- Income Tax Assessment Act 1997
- 3 After Division 4
- 4 Subsection 995-1(1)
- 5 Subsection 995-1(1)
- Taxation Administration Act 1953
- 6 Before subsection 255-10(1) in Schedule 1
- 7 After subsection 255-10(2) in Schedule 1
- 8 Subsection 255-10(3) in Schedule 1
- 9 At the end of Division 255 in Schedule 1
- 10 At the end of Part 4-15 in Schedule 1
- Part 2 Consequential amendments
- Administrative Decisions (Judicial Review) Act 1977
- 11 Paragraph (ea) of Schedule 1
- 12 After paragraph (ga) of Schedule 1
- Corporations Act 2001
- 13 Subsection 443BA(2) (definition ofunpaid amount)
- Higher Education Support Act 2003
- 14 Paragraph 154-60(a)
- 15 After paragraph 154-60(a)
- 16 Section 154-60 (note)
- Income Tax Assessment Act 1936
- 17 Subsection 102AAM(14)
- 18 At the end of Subdivision B of Division 6AAA of Part III
- 19 Subsection 159GZZZZH(4)
- 20 Subsection 159GZZZZH(4)
- 21 At the end of section 159GZZZZH
- 22 Subsection 163B(8)
- 23 Subsection 163B(10) (definition ofinstalment taxpayer)
- 24 Subsection 163B(10) (definition ofrelevant entity)
- 25 Subsection 254(2)
- 26 Subsection 255(4)
- Income Tax Assessment Act 1997
- 27 Subsection 3-5(3) (note to question 3)
- 28 Sections 214-165 and 292-400
- 29 Subsection 721-10(2) (table item 5)
- 30 Subsection 721-10(2) (table item 25)
- 31 At the end of subsection 721-10(2)
- 32 Subsection 995-1(1) (definition offull self-assessment taxpayer)
- Income Tax (Transitional Provisions) Act 1997
- 33 Section 214-115
- Social Security Act 1991
- 34 Section 1061ZZFG
- Student Assistance Act 1973
- 35 Section 12ZN
- Taxation Administration Act 1953
- 36 Section 8AAA
- 37 Subsection 8AAB(4) (table items 9 and 30)
- 38 Subsection 8AAB(5) (after table item 2)
- 39 Subsection 8AAB(5) (after table item 17L)
- 40 Paragraph 45-130(1)(b) in Schedule 1
- 41 Subparagraph 45-130(1)(c)(i) in Schedule 1
- 42 Subsection 250-5(2) in Schedule 1 (example)
- 43 Subsection 250-10(1) in Schedule 1 (table items 55 and 65 to 85)
- 44 Subsection 250-10(1) in Schedule 1 (at the end of the table)
- 45 Subsection 250-10(2) in Schedule 1 (after table item 36)
- 46 Subsection 250-10(2) in Schedule 1 (after table item 137)
- 47 Subsection 255-10(1) in Schedule 1 (note)
- 48 Subsection 255-20(1) in Schedule 1 (note)
- 49 Subsection 280-100(3) in Schedule 1 (note)
- 50 Subsection 280-100(3) in Schedule 1 (note)
- 51 Subsection 340-10(2) in Schedule 1 (table item 3)
- 52 Subsection 340-10(2) in Schedule 1 (after paragraph (a) in the cell at table item 3, column headed "Provision(s)")
- Part 3 Application, transitional and saving provisions
- Divison 1 Preliminary
- 53 Meaning ofcommencement time
- Divison 2 Division 5 of the Income Tax Assessment Act 1997
- Income Tax (Transitional Provisions) Act 1997
- 54 After Division 4
- 55 At the end of Part 3-90
- 56 Transitional provision
- Divison 3 Security deposits
- 57 Security deposits
- Divison 4 Estimates
- 58 Estimates
- 59 Bankruptcy or winding up
- 60 Reducing and revoking estimates
- 61 General interest charge
- 62 Payment agreements
- 63 Savings - regulations relating to government bodies
- Divison 5 Directors' obligations
- 64 Application - Division 269 in Schedule 1 to theTaxation Administration Act 1953
- 65 Transitional - penalties
- Divison 6 Provisions relating to former provisions of the Income Tax Assessment Act 1936
- 66 Inoperative provisions
- Schedule 2 Forgiveness of commercial debts
- Part 1 Main amendments
- Income Tax Assessment Act 1936
- 1 Schedule 2C
- Income Tax Assessment Act 1997
- 2 After Division 243
- 3 Subsection 995-1(1)
- 4 Subsection 995-1(1)
- 5 Subsection 995-1(1)
- 6 Subsection 995-1(1)
- 7 Subsection 995-1(1)
- 8 Subsection 995-1(1)
- Income Tax (Transitional Provisions) Act 1997
- 9 Before Division 247
- Part 2 Consequential amendments
- Income Tax Assessment Act 1936
- 10 Subsections 73A(1A) and 82KZM(2)
- 11 Paragraph 82KZMA(6)(b)
- 12 Paragraph 82KZMF(2)(b)
- 13 Subsection 109F(3)
- 14 Subsection 109F(3) (note)
- 15 Subsection 109F(8) (example)
- 16 Sections 124KAA and 124ZAFAA
- Income Tax Assessment Act 1997
- 17 Section 12-5 (table item headed "bad debts")
- 18 Subsection 25-25(1) (note)
- 19 Subsection 25-35(5) (cell at table item 3, column headed "See:")
- 20 Subsections 36-15(7) and 36-17(9) (note)
- 21 Subsection 40-90(1)
- 22 Subsection 40-90(1)
- 23 Subsection 40-645(3) (note 1)
- 24 Subsection 40-645(3) (note 1)
- 25 Subsection 43-50(7)
- 26 Section 102-30 (table item 3)
- 27 Subsection 104-25(5) (note 2)
- 28 Section 112-97 (table item 19)
- 29 Section 112-97 (cell at table item 19, column headed "See:")
- 30 Paragraph 165-115ZA(2)(b)
- 31 Paragraph 204-30(2)(c)
- 32 Section 230-470
- 33 Paragraphs 230-470(a) and (b)
- 34 Paragraphs 230-515(2)(e) and (f)
- 35 Subsection 243-75(1)
- 36 Paragraph 243-75(2)(a)
- 37 Paragraph 243-75(2)(b)
- 38 Subsection 707-140(3)
- 39 Subsection 707-140(3)
- 40 Subsection 707-415(2) (table item 1)
- 41 Subsection 707-415(4)
- 42 Subsection 995-1(1) (note at the end of the definition ofcompany)
- 43 Subsection 995-1(1) (at the end of the definition ofcompany)
- 44 Subsection 995-1(1) (note at the end of the definition ofpartnership)
- 45 Subsection 995-1(1) (at the end of the definition ofpartnership)
- Schedule 3 Leases of luxury cars
- Part 1 Main amendments
- Income Tax Assessment Act 1936
- 1 Schedule 2E
- Income Tax Assessment Act 1997
- 2 After Division 240
- Part 2 Consequential amendments
- Income Tax Assessment Act 1997
- 3 Section 10-5 (table item headed "leases of luxury cars")
- 4 Section 11-55 (table item headed "notional sale and loan")
- 5 Section 12-5 (table item headed "leases of luxury cars")
- 6 Subsection 25-35(4A)
- 7 Subsection 25-35(4A)
- 8 Subsection 25-35(4B)
- 9 Subsection 25-35(4B)
- 10 Subsection 25-35(4C)
- 11 Subsection 28-12(1) (note 2)
- 12 Subsection 28-45(1) (note 1)
- 13 Subsection 28-90(6) (note 1)
- 14 Section 40-40 (table item 1)
- 15 Subsection 40-185(1) (note 1)
- 16 Subsection 40-305(1) (note 1)
- 17 Paragraph 40-755(4)(b)
- 18 Paragraph 43-175(2)(a)
- 19 After subparagraph 118-12(2)(a)(vi)
- 20 Subparagraphs 118-12(2)(b)(viii) and (ix)
- 21 Paragraph 230-460(2)(a)
- 22 Paragraphs 230-460(2)(b) and (c)
- 23 Section 240-10
- 24 Subsection 240-25(4)
- 25 Subsection 240-25(6)
- 26 Paragraph 240-30(a)
- 27 Subsection 240-60(1) (method statement, step 1)
- 28 Subsection 240-60(1) (method statement, step 3)
- 29 Subsection 240-60(1) (method statement, step 4)
- 30 Section 240-78
- 31 Subsection 240-80(4)
- 32 Subsection 240-80(5)
- 33 Subsection 240-80(5)
- 34 Paragraph 240-90(4)(a)
- 35 Subdivision 240-G (heading)
- 36 Section 240-100
- 37 Subsection 240-105(4) (formula)
- 38 Paragraph 240-115(2)(b)
- 39 Subsection 243-15(5)
- 40 Subsection 243-20(4)
- 41 Subsection 243-25(2)
- 42 Subsection 243-30(2)
- 43 Section 830-75 (heading)
- 44 Section 830-75
- 45 Subsection 855-55(4)
- 46 Subparagraphs 974-130(4)(a)(iii) and (iv)
- 47 Subsection 995-1(1) (definition ofdepreciating asset lease)
- 48 Subsection 995-1(1) (definition offinance charge)
- 49 Subsection 995-1(1) (definition ofin-house software)
- 50 Subsection 995-1(1) (definition ofIRU)
- 51 Subsection 995-1(1)
- 52 Subsection 995-1(1)
- 53 Subsection 995-1(1) (definition ofluxury car)
- 54 Subsection 995-1(1) (definition ofnotional loan)
- 55 Subsection 995-1(1) (definition ofnotional loan principal)
- 56 Subsection 995-1(1) (definition ofspecial accrual amount)
- 57 Subsection 995-1(1)
- 58 Subsection 995-1(1) (definition ofsubject to tax)
- 59 Subsection 995-1(1) (definition oftermination amount)
- Part 3 Application and transitional provisions
- Income Tax (Transitional Provisions) Act 1997
- 60 Before Division 247
- Schedule 4 Farm management deposits
- Part 1 Main amendments
- Income Tax Assessment Act 1936
- 1 Schedule 2G
- Income Tax Assessment Act 1997
- 2 After Division 392
- 3 Subsection 995-1(1) (definition offarm management deposit)
- 4 Subsection 995-1(1)
- 5 Subsection 995-1(1)
- 6 Subsection 995-1(1)
- Taxation Administration Act 1953
- 7 At the end of Part 5-25 in Schedule 1
- Part 2 Consequential amendments
- Farm Household Support Act 1992
- 8 Subsection 3(2) (paragraph (aa) of the definition ofexempt livestock proceeds)
- Income Tax Assessment Act 1936
- 9 Subsection 6(1)
- 10 Subsection 6(1)
- 11 Subsection 6(1) (definition ofincome from personal exertion orincome derived from personal exertion)
- 12 Subsection 6(1)
- 13 Subsection 95(1) (definition ofnet income)
- 14 At the end of paragraph 97A(1)(a)
- 15 Paragraph 97A(1)(b)
- 16 Paragraph 97A(1)(c)
- 17 At the end of paragraph 97A(1A)(a)
- 18 Paragraph 97A(1A)(b)
- 19 Paragraph 97A(1A)(c)
- 20 Subsection 97A(2)
- 21 At the end of section 97A
- 22 Subsection 101A(4)
- 23 Subsection 170(10) (table item 29)
- 24 Subsection 170(10AA) (at the end of the table)
- 25 Subsections 177B(1) and (2)
- 26 Section 202DK
- 27 Section 202DL
- 28 Paragraph 202DL(a)
- 29 Paragraph 202DL(b)
- 30 At the end of section 202DL
- 31 Paragraph 202DM(1)(a)
- 32 Subsection 202DM(1)
- 33 Paragraph 202DM(3)(a)
- 34 Subsection 202DM(3)
- 35 Section 264AA
- 36 Paragraph 268-35(5)(j) in Schedule 2F
- 37 Paragraph 268-35(5)(j) in Schedule 2F (note)
- Income Tax Assessment Act 1997
- 38 Section 10-5 (table item headed "farm management deposits")
- 39 Section 12-5 (table item headed "primary production")
- 40 Paragraph 26-55(2)(c)
- 41 Subparagraph 61-570(1)(a)(iii)
- 42 Paragraph 165-55(5)(j)
- 43 Paragraph 165-55(5)(j) (note)
- 44 Subsection 230-460(15)
- 45 Subsection 253-5(1) (paragraph (b) of the note)
- 46 Subsection 392-80(3)
- Taxation Administration Act 1953
- 47 Subsections 8J(18) and (19)
- 48 Subsection 45-120(4) in Schedule 1
- 49 Subsection 45-120(5) in Schedule 1
- Part 3 Application and transitional provisions
- Income Tax (Transitional Provisions) Act 1997
- 50 After Division 392
- 51 Application of other amendments
- Schedule 5 General insurance
- Part 1 Main amendments
- Income Tax Assessment Act 1936
- 1 Schedule 2J
- Income Tax Assessment Act 1997
- 2 After Division 320
- Part 2 Consequential amendments
- Income Tax Assessment Act 1936
- 3 Subsection 6(1) (definition ofoutstanding claims)
- 4 Subsection 6(1) (both the definitions ofvalue of the outstanding claims liability)
- 5 Subsection 6(1) (definition ofvalue of the unearned premium reserve)
- Income Tax Assessment Act 1997
- 6 Section 10-5 (table item headed "general insurance")
- 7 Section 12-5 (table item headed "general insurance")
- 8 Section 713-710
- 9 Paragraph 713-710(b)
- 10 Section 713-710 (note 1)
- 11 Section 713-710 (note 2)
- 12 Subsection 995-1(1) (definition ofcontract of reinsurance)
- 13 Application
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