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Taxation Laws Amendment Act (No. 2) 1996 (76 of 1996)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- 4 Amendment of income tax assessments
- Schedule 1 Amendment of the Income Tax Assessment Act 1936: various measures
- Part 1 Offshore banking units
- 1 Subsection 7(4)
- 2 Section 121C
- 3 Section 121C
- 4 Section 121C
- 5 Section 121C
- 6 Paragraph 121D(1)(e)
- 7 Paragraphs 121D(2)(a) and (b)
- 8 Subsection 121D(6)
- 9 Subsection 121D(6)
- 10 After subsection 121D(6)
- 11 After section 121D
- 12 Subsection 121EE(2)
- 13 After subsection 121EE(3)
- 14 At the end of section 121EI
- 15 Paragraph 121EL(c)
- 16 Paragraphs 121EL(d) and (e)
- 17 At the end of section 121EL
- 18 Subsection 128AE(1)
- 19 Subsection 128AE(1)
- 20 Subsection 128AE(4)
- 21 Subsections 128AE(4), (5), (7), (8), (9) and (11)
- 22 Subsection 128AE(8)
- 23 Subsections 128AE(9) and (11)
- 24 Subsection 128GB(1)
- 25 Subsection 128GB(3)
- 26 Subsection 128GB(4) (definition of offshore loan)
- 27 Section 128NB
- 28 Paragraph 128NB(1)(b)
- 29 Application
- Part 2 Complying funds: expenses of investing in pooled superannuation trusts or life assurance policies
- 30 After section 279D
- 31 After section 289
- 32 Application
- Part 3 Deductions for gifts
- 33 Subsection 78(3) (after the entry relating to Australian Sports Foundation)
- 34 Subsection 78(3) (after the entry relating to Brisbane RAAF Memorial Fund)
- 35 Subsection 78(4) (at the end of Table 5)
- Part 4 Repeal of section 261
- 36 Section 261
- 37 Application
- 38 After subsection 160AFB(5)
- 39 Subparagraph 160ZZO(2D)(b)(ii)
- 40 Section 419 (subparagraph (i) of the paragraph (1)(a) substituted by that section for paragraph 160ZZO(1)(a))
- 41 Section 419 (sub-subparagraph (C) of subparagraph (i) of the paragraph (1)(a) substituted by that section for paragraph 160ZZO(1)(a))
- 42 Section 419 (subparagraph (ii) of the paragraph (1)(a) substituted by that section for paragraph 160ZZO(1)(a))
- 43 Subsection 529(2)
- 44 Paragraph 530(1)(a)
- 45 Paragraph 530(1)(b)
- 46 After paragraph 530(1)(c)
- Schedule 2 Amendment of the Income Tax Assessment Act 1936: forgiveness of commercial debts
- Part 1 Insertion of new Schedule 2C
- 1 After Schedule 2B
- Part 2 Consequential amendments
- 2 After subsection 51(1)
- 3 Before subsection 54(1)
- 4 Before subsection 56(1)
- 5 Before subsection 57AK(1)
- 6 Before subsection 57AM(5)
- 7 Before subsection 59(1)
- 8 After subsection 59AAA(1)
- 9 Before subsection 62(1)
- 10 Before subsectio 62AAM(1)
- 11 At the end of section 62AAN
- 12 Before subsection 62AAP(1)
- 13 At the end of section 62AAR
- 14 AFter subsection 63(1)
- 15 Before subsection 67(1)
- 16 After subsection 70(1)
- 17 Before subsection 70A(1)
- 18 Before subsection 73A(1)
- 19 After subsection 75A(2)
- 20 Before subsection 75AA(1)
- 21 After subsection 75B(1)
- 22 After subsection 79E(3)
- 23 AFter subsection 79F(6)
- 24 After subsection 80(2)
- 25 After subsection 80AAA(7)
- 26 After subsection 80AA(4)
- 27 After section 82AB
- 28 After section 82AAR
- 29 After section 82BA
- 30 At the end of section 82KZM
- 31 After section 122AA
- 32 After section 122JB
- 33 At the beginning of Subdivision C of Division 10 of Part III
- 34 After section 123
- 35 After section 123 BC
- 36 At the beginning of Subdivision C of Division 10AAA of Part III
- 37 After section 124
- 38 After section 124E
- 39 At the beginning of Subdivision B of Division 10A of Part III
- 40 After section 124K
- 41 At the beginning of Subdivision B of Division 10BA of Part III
- 42 After section 124ZA
- 43 After section 124ZF
- 44 Subsection 160AFD(1) (definition of Total loss)
- 45 Subsection 160AFD(2) (definition of Total loss)
- 47 Before subsection 160ZC(5)
- 48 After subsection 160ZH(3)
- 49 After subsection 160ZQ(6)
- Schedule 3 Amendment of the Superannuation Guarantee (Administration) Act 1992
- 1 Subsection 13(5) (after paragraph (aa) of the definition of reference earnings)
- 2 After section 13A
- 3 Subsection 14(1A)
- 4 Subsection 23(4B)
- 5 Subsection 23(4C) (before the definition of employment factor)
- 6 Subsection 23(4C) (definition of notional earnings base)
- 7 After section 23(4C)
- 8 Paragraph 23(5)(b)
- 9 Application
- Schedule 4 Tax file numbers
- Part 1 Superannuation Industry (Supervision) Act 1993
- 1 Section 4 (table, after entry relating to Part No. 25)
- 2 At the end of subsection 19(4)
- 3 At the end of paragraph 36(1)(a)
- 4 At the end of subsection 40(3)
- 5 At the end of subsection 225(2)
- 6 Subsection 225(3) and (4)
- 7 Paragraph 226(b)
- 8 At the end of section 226
- 9 Sections 245, 246 and 247
- 10 At the end of subsection 248(2)
- 11 Subsections 248(3) and 252(2)
- 12 At the end of section 252
- 13 At the end of subsection 254(1)
- 14 At the end of subsection 254(2)
- 15 After Part 25
- 16 At the end of paragraph 302(1)(b)
- 17 Subsection 302(3)
- 18 Subsection 383(2)
- Part 2 Income Tax Assessment Act 1936
- 19 At the beginning of Subdivision D of Division 14 of Part III
- 20 At the end of subsection 140R(4)
- 21 At the end of subparagraph 140T(1)(b)(ii)
- 22 Subsection 140T(2)
- 23 Paragraph 202(i)
- 24 At the end of Division 4 of Part VA
- Schedule 5 Amendment of the Fringe Benefits Tax Assessment Act 1986
- 1 Paragraph 58P(1)(e)
- 2 Application
- Schedule 6 Amendment of the Taxation Laws Amendment Act (No. 4) 1995
- 1 Subitems 36(1) and (2) of Schedule 1
- 2 Subitem 37(1) of Schedule 1
- 3 Subitem 37(2) of Schedule 1
- 4 Item of 1 Schedule 2
- 5 Item 2 of Schedule 2