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Taxation Laws Amendment Act (No. 3) 1998 (47 of 1998)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- 4 Amendment of income tax assessments
- Schedule 1 Income Tax deductions
- Part 1 Constitutional convention
- Income Tax Assessment Act 1997
- 1 Section 20-30 (table item 1.6)
- 2 Section 20-30 (table item 1.6)
- 3 At the end of section 25-60
- 4 Subsection 25-60(2)
- 5 Application
- Part 2 National Nurses' Memorial Trust
- Income Tax Assessment Act 1997
- 6 Subsection 30-50(2) (at the end of the table)
- Schedule 2 Malaysian Visiting Force
- Sales Tax (Exemptions and Classifications) Act 1992
- 1 After Item 139 of Schedule 1
- 2 Application
- Schedule 3 Charitable trusts
- Part 1 Income Tax Assessment Act 1997
- 1 Section 50-5 (table items 1.1 and 1.2)
- 2 Section 50-5 (table items 1.3 and 1.4)
- 3 Section 50-5 (table item 1.5)
- 4 Section 50-5 (after table item 1.5)
- 5 Section 50-5 (table item 1.6)
- 6 Section 50-5 (table item 1.7)
- 7 At the end of section 50-5
- 8 Section 50-10 (table item 2.1)
- 9 Section 50-15 (table item 3.1, cell relating to Special conditions)
- 10 Section 50-15 (table item 3.2)
- 11 Section 50-20 (table item 4.1)
- 12 Section 50-30 (table item 6.1)
- 13 Section 50-30 (table item 6.2)
- 14 Section 50-45 (table items 9.1 and 9.2)
- 15 After section 50-45
- 16 Application
- Part 2 Income Tax Assessment Act 1936
- 17 Subparagraph 128B(3)(a)(i)
- 18 Subparagraph 128B(3)(a)(i)
- 20 Application
- Schedule 4 Payment of RPS, PAYE and PPS deductions to Commissioner
- Part 1 Insertion of new Division 1AAA
- Income Tax Assessment Act 1936
- 1 After Division 1 of Part VI
- Part 2 Other amendments
- Child Support (Registration and Collection) Act 1988
- 2 Paragraphs 50(2)(a) and (b)
- 3 Subsection 50(2) (note)
- Crimes (Taxation Offences) Act 1980
- 4 Subsection 3(1) (paragraph (d) of the definition of income tax )
- 5 Subsection 3(1) (paragraph (g) of the definition of income tax )
- Income Tax Assessment Act 1936
- 6 Subsection 215(6) (paragraph (c) of the definition of tax )
- 7 Subsection 218(6B) (definition of tax )
- 8 Section 220AB (table entry relating to obligation to send deductions to Commissioner)
- 9 Section 220AB (table entry relating to statements accompanying deductions)
- 10 At the end of section 220AB
- 11 Section 220AG
- 12 Section 220AI
- 13 Subsection 220AK(1)
- 14 Section 220AT
- 15 Subsection 220AU(1)
- 16 Subsection 220AU(3)
- 17 Paragraph 220AU(4)(a)
- 18 Subsection 220AV(1)
- 19 Subsection 220AV(3)
- 20 Subsection 220AY(1) (definition of recoverable amount )
- 21 Subsections 220AY(9), (10) and (11)
- 22 Sections 221EC to 221EDC
- 23 Subsection 221F(5)
- 24 Subsection 221F(7)
- 25 Subsections 221F(12), (12A) and (12B)
- 26 Subsection 221F(14)
- 27 Subsection 221N(1)
- 28 Subsection 221N(2)
- 29 Paragraphs 221NA(1)(c) and (d)
- 30 Subsection 221NA(2)
- 31 Subsections 221R(1AA) and (1B)
- 32 Subsections 221R(4) and (5)
- 33 Subsection 221YHAAG(4)
- 34 Paragraph 221YHAAG(4)(a)
- 35 Subsections 221YHDC(2), (3) and (4)
- 36 Subsection 221YHDC(10)
- 37 Subsection 221YHDC(11)
- 38 Paragraph 221YHDC(12)(a)
- 39 Section 221YHJ
- 40 Subsection 221YHL(1)
- 41 Subsection 221YHL(2)
- 42 Paragraph 221YHLA(1)(c)
- 43 Paragraph 221YHLA(1)(d)
- 44 Subsection 221YHLA(2)
- 45 Subsection 221YHN(1A)
- 46 Subsections 221YHN(5), (6) and (7)
- 47 Subsection 221YHZD(4)
- 48 Division 8 of Part VI (heading)
- 49 Subsections 222AFA(1) and (4)
- 50 Subsection 222AFA(5)
- 51 Subsection 222AFB(1) (paragraphs (aa), (a) and (b) of the definition of remittance provision )
- 52 Paragraph 222AHE(4)(b)
- 53 Paragraph 222AID(4)(b)
- 54 Paragraph 222AIH(3)(b)
- 55 Paragraph 222AJB(1)(b)
- 56 Subsection 222AJB(3)
- 57 Subsection 222AJC(1)
- 58 Subsection 222ALA(6)
- 59 Subsection 222ALB(2)
- 60 Subsection 222ANA(1)
- 61 Subsection 222ANA(4)
- 62 Subdivision B of Division 9 of Part VI (heading)
- 63 Paragraph 222AOB(1)(a)
- 64 Subparagraph 222AOB(1)(a)(i)
- 65 Paragraph 222AOC(a)
- Taxation (Interest on Overpayments and Early Payments) Act 1983
- 66 Subsection 3(1) (paragraph (baa) of the definition of relevant tax )
- 67 Subsection 3(1) (paragraph (ba) of the definition of relevant tax )
- 68 Subsection 3(1) (paragraph (bb) of the definition of relevant tax )
- Part 3 Application of amendments
- 69 Application of amendments
- Schedule 5 Technical amendments
- Income Tax Assessment Act 1997
- 1 Section 42-65 (table item 12 (second occurring))
- 2 Section 42-205 (column 3 of table item 10B)
- 3 Section 42-205 (after item 10C of the table)
- 4 Application
- Schedule 6 CGT asset register
- Income Tax Assessment Act 1936
- 1 Subsection 160ZZU(6)
- 2 At the end of subsection 160ZZU(6)
- 3 Subsection 160ZZU(6C)
- 4 At the end of subsection 160ZZU(6C)
- 5 At the end of section 160ZZU
- 6 Application of amendments
- Schedule 7 Franking of dividends and other distributions
- Part 1 Income Tax Assessment Act 1936 (streaming of dividends or other benefits)
- 1 Subsection 46F(2)
- 2 Paragraph 128B(3)(ga)
- 3 Section 160APE
- 4 After subsection 160APP(1B)
- 5 After section 160AQCB
- 6 At the end of Subdivision C of Division 2 of Part IIIAA
- 7 After subsection 160AQT(1C)
- 8 At the end of section 160AQY
- 9 Application
- Part 2 Income Tax Assessment Act 1936 (schemes to provide franking credit benefits)
- 10 At the end of section 45Z
- 11 At the end of paragraph 46F(2)(b)
- 12 Paragraph 128B(3)(ga)
- 13 After subsection 160APP(1C)
- 14 At the end of section 160APQ
- 15 After section 160AQCNA
- 16 After subsection 160AQT(1D)
- 17 At the end of section 160AQX
- 18 At the end of subsection 160AQY(2)
- 19 At the end of section 160AQYA
- 20 At the end of section 160AQZ
- 21 At the end of section 160AQZA
- 22 Subdivision C of Division 7 of Part IIIAA (heading)
- 23 Paragraphs 160AR(1)(b), (1A)(b), (1B)(b), (2)(b), (3)(b) and (4)(b)
- 24 After section 160AR
- 25 After section 177E
- 26 Application
- Schedule 8 Distributions from private companies
- Part 1 Income Tax Assessment Act 1936
- 1 After subsection 108(1)
- 2 After Division 7 of Part III
- 3 Subsection 160AEA(1) (paragraph (d) of the definition of passive income )
- 4 Section 160APA (at the end of the definition of frankable dividend )
- 5 After section 160AQCNB
- 6 After paragraph 268-40(5)(c) of Schedule 2F
- 7 Application of amendment made by item 2
- 8 Application of amendments made by items 3, 4 and 5
- 9 Application of amendment made by item 6
- 10 Transitional - written loan agreements
- Part 2 Fringe Benefits Tax Assessment Act 1986
- 11 Subsection 136(1) (at the end of the definition of fringe benefit )
- 12 Application
- Part 3 Income Tax Assessment Act 1997
- 13 Section 10-5 (table item headed 'shareholders')
- Schedule 9
- Part 1 Income Tax Assessment Act 1997
- 1 Section 13-1 (table entry relating to eligible termination payments)
- 2 Section 13-1 (table, before the entry relating to shipping income)
- 3 Section 13-1 (table entry relating to superannuation)
- 4 After the heading to Division 61
- 5 Subsection 995-1(1)
- 6 Subsection 995-1(1)
- Part 2 Income Tax Assessment Act 1936
- 7 After section 160AD
- 8 After section 160AH
- 9 Paragraph 221YAB(1)(b) (definition of Qualifying rebates )
- 10 At the end of paragraph 221YCAA(2)(m)
- 11 Paragraph 221YDA(1)(da)
- 12 Subparagraph 221YDA(2)(a)(ii)
- 13 Subparagraph 221YDA(2)(a)(ii)
- Part 3 Application and transitional
- 14 Application
- 15 Transitional - lower tax offset for the 1998-99 income year
- 16 Transitional - provisional tax for the 1998-99 income year