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Taxation Laws Amendment Act (No. 1) 1999 (16 of 1999)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- 4 Amendment of income tax assessments
- Schedule 1 Denial of certain capital losses
- Part 1 Specific past rollover scheme amendment
- Income Tax Assessment Act 1936
- 1 After section 160ZP
- Part 2 General on-going rollover etc. scheme amendments
- Income Tax Assessment Act 1936
- 2 Subsection 177A(1)
- 3 After paragraph 177C(1)(b)
- 4 At the end of subsection 177C(1)
- 5 Subparagraph 177C(2)(a)(i)
- 6 At the end of subsection 177C(2)
- 7 After subsection 177C(2)
- 8 Subsection 177C(3)
- 9 After paragraph 177F(1)(b)
- 10 Subsection 177F(2B)
- 11 Subsection 177F(2C)
- 12 Subsection 177F(2G)
- 13 After paragraph 177F(3)(b)
- 14 Application
- Schedule 2 FBT exemption for approved student exchange programs
- Fringe Benefits Tax Assessment Act 1986
- 1 At the end of Division 13 of Part III
- 2 Application
- Schedule 3 Fringe benefits tax
- Part 1 Amendment of the Fringe Benefits Tax Assessment Act 1986
- 1 After section 58G
- 2 Subsection 58Z(1)
- 3 After section 115A
- 4 Subsection 136(1) (at the end of paragraphs (c) and (e) of the definition of fringe benefit )
- 5 Subsection 136(1) (paragraph (e) of the definition of fringe benefit )
- 6 Subsection 136(1) (after paragraph (e) of the definition of fringe benefit )
- 7 Subsection 136(1) (at the end of paragraphs (f) to (m) (inclusive) of the definition of fringe benefit )
- Part 2 Amendment of the Income Tax Assessment Act 1936
- 8 Section 51AGB
- 9 Division 4A of Part III
- 10 Subsection 262A(4AK)
- Part 3 Amendment of the Income Tax Assessment Act 1997
- 11 Section 12-5 (list entry relating to car parking)
- Part 4 Application
- 12 Application
- Schedule 4 Effect of bankruptcy on carrying forward tax offsets
- Income Tax Assessment Act 1997
- 1 At the end of Division 65
- 2 Application
- Schedule 5 Payments of tax by small companies
- Income Tax Assessment Act 1936
- 1 Section 221AZH (paragraph (a) of the definition of final instalment )
- 2 Section 221AZH (definition of large taxpayer )
- 3 Section 221AZH (definition of medium taxpayer )
- 4 Section 221AZH (definition of medium taxpayer )
- 5 Section 221AZH
- 6 Section 221AZH (definition of small taxpayer )
- 7 Subsection 221AZK(2)
- 8 Subsection 221AZK(2) (heading to second column of table)
- 9 Subsection 221AZK(2) (heading to third column of table)
- 10 Subsection 221AZK(2) (table row relating to small companies)
- 11 Subsection 221AZK(2) (table rows relating to medium and large companies)
- 12 Paragraph 221AZK(3)(a)
- 13 After subsection 221AZK(3)
- 14 Section 221AZKA
- 15 Subsection 221AZKA(1)
- 16 Application
- Schedule 6 Dividend imputation and RSAs
- Income Tax Assessment Act 1936
- 1 Section 160APA
- 2 After paragraph 160APHB(1)(b)
- 3 After paragraph 160APHB(2)(b)
- 4 Section 160APVA
- 5 Section 160APVA
- 6 Subsection 160APVBA(2)
- 7 Subsection 160APVBA(2)
- 8 Subsection 160APVBB(2)
- 9 Subsection 160APVBB(2)
- 10 Section 160APVC
- 11 Section 160APVC
- 12 Section 160APVD
- 13 Section 160APVD
- 14 At the end of subsections 160APVH(2) and (5)
- 15 Section 160AQCCA
- 16 Section 160AQCCA
- 17 Section 160AQCD
- 18 Section 160AQCD
- 19 Section 160AQCE
- 20 Section 160AQCE
- 21 Subsection 160AQCJ(2)
- 22 Subsection 160AQCJ(2)
- 23 Subsection 160AQCK(2)
- 24 Subsection 160AQCK(2)
- 25 Subsection 160AQCL(2)
- 26 Subsection 160AQCL(2)
- 27 At the end of subsections 160AQCN(2) and (2AB)
- 28 Application
- Schedule 7 Deductible expenditure and CGT cost bases
- Part 1 Amendment of the Income Tax Assessment Act 1936
- 1 At the end of subsection 160AY(3)
- 2 Section 160AZA (table item dealing with cost base)
- 3 Section 160AZA (table item dealing with indexed cost base)
- 4 At the end of subsection 160ZH(1)
- 5 At the end of subsection 160ZH(2)
- 6 At the end of subsection 160ZH(3)
- 7 After section 160ZJ
- 8 Application
- Part 2 Amendment of the Income Tax Assessment Act 1997
- 9 Subsections 110-25(7) and (8)
- 10 Section 110-30
- 11 At the end of Subdivision 110-A
- 12 After subsection 110-55(6)
- 13 After subsection 110-60(4)
- 14 Application
- Part 3 Amendment of the Taxation Laws Amendment (Landcare and Water Facility Tax Offset) Act 1998
- 15 Subsection 2(2)
- 16 Items 14 to 17 of Schedule 1
- Schedule 8 Passive income of insurance companies
- Income Tax Assessment Act 1936
- 1 Subsections 446(2) to (5)
- 2 Application
- Schedule 9 Average calculated liabilities of life assurance companies
- Income Tax Assessment Act 1936
- 1 Subsection 110(1)
- 2 Subsection 112A(1)
- 3 Subsection 112A(3)
- 4 Subsection 112C(2)
- 5 Subsection 114(1)
- 6 Subsection 114(2)
- 7 After section 114
- 8 Subsection 116CB(2)
- 9 Subsection 116CE(5)
- 10 Application
- Schedule 10 Depreciation
- Income Tax Assessment Act 1936
- 1 At the end of section 61
- 2 After section 61
- 3 Application
- 4 Saving
- Schedule 11 Company tax instalments
- Income Tax Assessment Act 1936
- 1 Paragraph 221AZMC(b)
- 2 Application
- Schedule 12
- Part 1 Fringe Benefits Tax Assessment Act 1986
- 1 At the end of subsection 132(1)
- 2 After Part XI
- 3 Section 136AA (at the end of the definition of aggregate fringe benefits amount )
- Part 2 Application and transitional
- 4 Application of amendments
- 5 Transitional - first base year