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Tax Laws Amendment (2006 Measures No. 1) Act 2006 (32 of 2006)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 Foreign source income exemptions for temporary residents
- Part 1 Main amendments
- Income Tax Assessment Act 1997
- 1 At the end of Division 768
- 2 Subsection 995-1(1)
- Part 2 Other amendments
- Fringe Benefits Tax Assessment Act 1986
- 3 Subsection 136(1) (sub-subparagraph (j)(ii)(B) of the definition of fringe benefit )
- Income Tax Assessment Act 1936
- 4 At the end of subsection 96C(6)
- 5 At the end of subsection 128B(2)
- 6 At the end of subsection 128B(2A)
- 7 At the end of section 128D
- 8 Subsection 139DQ(1)
- 9 Subsection 139DQ(2)
- 10 Subsection 139DQ(3)
- 11 Paragraphs 139GB(3)(a) and (b)
- 12 Paragraph 274(1)(aa)
- 13 At the end of section 361
- 14 Subsection 469(5)
- 15 Division 10 of Part XI
- Income Tax Assessment Act 1997
- 16 Section 11-55 (table item headed "foreign aspects of income taxation")
- 17 Section 11-55 (after table item headed "tax loss transfers")
- 18 Subsection 104-160(6) (note 1)
- 19 Subsection 104-160(6) (after note 1)
- 20 Subsection 104-165(1)
- 21 After section104-165
- 22 Section 109-55 (table item 15)
- 23 Section 109-55 (after table item 15)
- 24 Section 112-87 (table item 1)
- 25 Section 112-87 (after table item 1)
- 26 After paragraph 130-80(4)(a)
- 27 Subsection 130-80(4) (note)
- 28 Subsection 130-80(4) (note)
- 29 At the end of subsection 130-80(4)
- 30 After paragraph 130-83(4)(a)
- 31 Subsection 130-83(4) (note)
- 32 Subsection 130-83(4) (note)
- 33 After paragraph 130-85(4)(a)
- 34 Subsection 130-85(4) (note)
- 35 Subsection 130-85(4) (note)
- 36 At the end of subsection 130-85(4)
- 37 At the end of subsection 136-40(1)
- 38 Subsection 995-1(1)
- 39 Subsection 995-1(1) (definition of notional accounting period )
- 40 Application
- Schedule 2 Business related costs
- Part 1 Capital allowances amendments
- Income Tax Assessment Act 1997
- 1 Subsection 12-5(2) (before table item headed "leases")
- 2 At the end of Division 25
- 3 Section 35-5
- 4 Subsection 35-10(2) (heading)
- 5 After subsection 35-10(2)
- 6 Subsection 35-10(4)
- 7 Subsection 35-15(1)
- 8 Subsection 35-20(1)
- 9 Section 35-30
- 10 Subsection 35-35(1)
- 11 Subsection 35-35(1)
- 12 Subsection 35-35(2)
- 13 Subsection 35-35(2)
- 14 Subsection 35-40(1)
- 15 Subsection 35-45(1)
- 16 Subsection 35-55(1)
- 17 Subparagraph 35-55(1)(b)(ii)
- 18 At the end of section 35-55 (after the note)
- 19 Section 40-10 (table item 2.3)
- 20 At the end of section 40-180
- 21 Paragraph 40-185(1)(b)
- 22 Subsection 40-185(1) (example)
- 23 Subsection 40-185(1) (after example 1)
- 24 Subsection 40-190(2)
- 25 Subsection 40-190(2) (example)
- 26 Subsection 40-190(2) (before the note)
- 27 Before subsection 40-190(3)
- 28 Section 40-315
- 29 Section 40-825
- 30 Section 40-880
- Part 2 CGT amendments
- Income Tax Assessment Act 1997
- 31 Section 108-17
- 32 Section 108-30
- 33 Subsection 110-25(1)
- 34 Subsection 110-25(3)
- 35 Subsection 110-25(4)
- 36 Subsection 110-25(5)
- 37 Subsections 110-25(7), (8), (9), (10) and (11)
- 38 Subsection 110-25(12) (note 1)
- 39 Subsection 110-35(1)
- 40 Paragraphs 110-35(5)(a) and (b)
- 41 At the end of section 110-35
- 42 After section 110-35
- 43 Section 110-38
- 44 At the end of section 110-38
- 45 After subsection 110-55(9A)
- 46 Section 114-1 (note 3)
- 47 Subsections 114-5(2) and (3)
- 48 Subsection 960-275(4)
- 49 Subsection 995-1(1) (definition of incidental costs )
- Income Tax (Transitional Provisions) Act 1997
- 50 Section 114-5
- 51 Application
- Schedule 3 Promotion and implementation of schemes
- Part 1 Main amendments
- Taxation Administration Act 1953
- 1 After Division 288 in Schedule 1
- 2 At the end of Division 298 in Schedule 1
- Part 2 Consequential amendments
- Income Tax Assessment Act 1997
- 3 Subsection 995-1(1)
- 4 Subsection 995-1(1)
- 5 Subsection 995-1(1)
- Taxation Administration Act 1953
- 6 Subsection 16-35(1) in Schedule 1 (note 2)
- 7 Subsection 16-43(2) in Schedule 1 (note)
- 8 Subsection 16-140(3) in Schedule 1 (note 2)
- 9 Section 255-1 in Schedule 1
- 10 At the end of section 255-1 in Schedule 1
- 11 Part 4-25 in Schedule 1 (heading)
- 12 Section 288-10 in Schedule 1 (note 2)
- 13 Section 288-20 in Schedule 1 (note 2)
- 14 Division 298 in Schedule 1 (heading)
- 15 Section 298-5 in Schedule 1
- 16 Section 420-5 in Schedule 1 (note 2)
- Part 3 Application
- 17 Application
- Schedule 4 Vouchers
- A New Tax System (Goods and Services Tax) Act 1999
- 1 At the end of subsection 29-25(2)
- 2 Section 100-1 (note)
- 3 Section 100-5 (heading)
- 4 Paragraph 100-5(1)(a)
- 5 Paragraph 100-5(1)(b)
- 6 Subsection 100-5(2)
- 7 After subsection 100-5(2)
- 8 Subsection 100-10(3)
- 9 After section 100-10
- 10 Paragraph 100-15(1)(b)
- 11 Paragraph 100-15(1)(c)
- 12 Subsection 100-15(2)
- 13 After section 100-15
- 14 Section 100-25
- 15 Section 195-1 (note to the definition of consideration )
- 16 Section 195-1
- 17 Section 195-1
- 18 Section 195-1 (note to the definition of taxable supply )
- 19 Section 195-1 (definition of voucher )
- 20 Application of amendments
- 21 Transitional provision