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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

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