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Back to browse2 related documents
  • 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

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