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Back to browse7 related documents
  • 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

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