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Taxation Laws Amendment Act (No. 6) 2001 (169 of 2001)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- 4 Amendment of assessments
- Schedule 1 Petroleum Resource Rent Tax
- Part 1 Sales gas
- Petroleum Resource Rent Tax Assessment Act 1987
- 1 Section 2 (definition of sales gas )
- 2 At the end of paragraph 24(a)
- 3 Paragraph 24(b)
- 4 Paragraph 24(c)
- 5 At the end of section 24
- 6 Section 26
- 7 At the end of section 57
- 8 After subsection 97(1A)
- 9 After section 106
- Part 2 The 5 year rule
- Petroleum Resource Rent Tax Assessment Act 1987
- 10 Paragraph 34A(1)(a)
- 11 Clause 1 of Schedule 1 (paragraph (a) of the definition of relevant pre-commencement day )
- 12 Clause 1 of Schedule 1 (paragraph (b) of the definition of relevant pre-commencement day )
- Petroleum (Submerged Lands) Act 1967
- 13 At the end of section 41
- 14 Transitional
- 15 Application
- Schedule 2 Local government businesses
- Income Tax Assessment Act 1936
- 1 Section 24AT (paragraph (b) of the definition of excluded STB )
- 2 Section 24AT (after paragraph (b) of the definition of government entity )
- 3 Application
- Schedule 3 Superannuation fund residence requirements
- Income Tax Assessment Act 1936
- 1 Paragraph 6E(1)(c)
- 2 After subsection 6E(1)
- 3 After subsection 6E(4)
- 4 Subsection 6E(5) (definition of active member )
- Schedule 4 Tax relief for shareholders in listed investment companies
- Income Tax Assessment Act 1997
- 1 Section 10-5 (table item headed 'dividends')
- 2 Section 12-5 (table item headed 'dividends')
- 3 At the end of subsection 102-3(2)
- 4 Subsection 104-70(7) (heading)
- 5 At the end of section 104-70
- 6 Subsection 110-25(8) (after table item 3)
- 7 Subsection 114-5(2) (after table item 3)
- 8 At the end of section 115-1
- 9 At the end of subsection 115-20(1)
- 10 At the end of Division 115
- 11 At the end of subsection 320-205(3)
- 12 At the end of subsection 320-205(4)
- 13 Subsection 995-1(1)
- 14 Subsection 995-1(1)
- 15 Application
- Schedule 5 HIH rescue package
- Part 1 Income tax consequences
- Income Tax Assessment Act 1997
- 1 Section 11-5 (after table item headed 'health')
- 2 Subsection 104-10(5) (note)
- 3 At the end of subsection 104-10(5)
- 4 Part 3-35 (heading)
- 5 Section 320-255 (link note)
- 6 After Division 320
- 7 Subsection 995-1(1)
- 8 Subsection 995-1(1)
- 9 Application
- Part 2 Goods and services tax consequences
- A New Tax System (Goods and Services Tax) Act 1999
- 9A After section 78-115
- 10 At the end of Subdivision 78-F
- 11 Section 188-22
- 12 Section 195-1
- 13 Section 195-1
- 14 Application
- Schedule 6 Personal services income
- Part 1 Agents
- Income Tax Assessment Act 1997
- 1 At the end of subsection 87-20(1)
- 2 After section 87-35
- 3 Subsection 995-1(1) (definition of agent )
- Part 2 Personal services business tests
- Income Tax Assessment Act 1997
- 4 Section 87-15
- 4A Subsection 87-15(3)
- 4B At the end of section 87-15
- 4C At the end of subsection 87-15(4)
- 5 At the end of subsection 87-18(2)
- 5A After subsection 87-25(2)
- 6 Section 87-55
- Part 3 Personal services business determinations
- Income Tax Assessment Act 1997
- 7 Subparagraph 87-60(3)(a)(i)
- 8 Subparagraph 87-60(3)(a)(ii)
- 9 Subparagraphs 87-60(3)(b)(i) and (ii)
- 10 Paragraph 87-60(3)(c)
- 11 Subsections 87-60(5), (6) and (7)
- 12 Subparagraph 87-65(3)(a)(i)
- 13 Subparagraph 87-65(3)(a)(ii)
- 14 Subparagraphs 87-65(3)(b)(i) and (ii)
- 15 Paragraph 87-65(3)(c)
- 16 Subsections 87-65(5), (6) and (7)
- Part 4 Other amendments
- Income Tax Assessment Act 1936
- 16A Section 202A (definition of payer)
- 16B Section 202A (definition of recipient)
- 16C After section 222AOB
- 16D After subsection 222AOC(1)
- 16E After subsection 222AOD(1)
- 16F Paragraph 222AOE(a)
- 16G Paragraph 222AOG(b)
- 16H Paragraph 222AOH(1)(b)
- 16J Paragraph 222AOJ(2)(b)
- 16K Paragraph 222AOJ(3)(a)
- Income Tax Assessment Act 1997
- 16L At the end of section 85-20
- 16M Subsection 86-20(2) (step 1 of the method statement)
- 16N At the end of subsection 86-35(2)
- 17 Sections 87-1 and 87-5
- Taxation Administration Act 1953
- 18 Subsection 13-15(3) in Schedule 1
- 18A Paragraph 45-120(3)(b) in Schedule 1
- Part 5 Application
- 19 Application