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Back to browse1 related document
  • Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009 (15 of 2009)

  • Front Matter
  • 1 Short title
  • 2 Commencement
  • 3 Schedule(s)
  • Schedule 1 Amendments
  • Part 1 Main amendments
  • Income Tax Assessment Act 1997
  • 1 Before Division 240
  • 2 At the end of subsection 775-15(4)
  • 3 At the end of subsection 775-30(4)
  • 4 Section 775-200
  • 5 After subsection 775-270(1)
  • 6 At the end of Division 775
  • 7 Subsection 820-930(1)
  • 8 Subsection 995-1(1)
  • 9 Subsection 995-1(1) (definition of cash settlable )
  • 10 Subsection 995-1(1)
  • 11 Subsection 995-1(1)
  • 12 Subsection 995-1(1)
  • 13 Subsection 995-1(1)
  • 14 Subsection 995-1(1) (definition of financial arrangement )
  • 15 Subsection 995-1(1)
  • 16 Subsection 995-1(1)
  • 17 Subsection 995-1(1)
  • 18 Subsection 995-1(1)
  • 19 Subsection 995-1(1)
  • 20 Subsection 995-1(1)
  • 21 Subsection 995-1(1) (definition of money equivalent )
  • 22 Subsection 995-1(1)
  • 23 Subsection 995-1(1)
  • 24 Subsection 995-1(1)
  • 25 Subsection 995-1(1)
  • 26 Subsection 995-1(1)
  • 27 Subsection 995-1(1)
  • 28 Subsection 995-1(1) (paragraph (aa) of the definition of special accrual amount )
  • 29 Subsection 995-1(1)
  • 30 Subsection 995-1(1)
  • Part 2 Consequential amendments
  • Income Tax Assessment Act 1936
  • 31 Subsection 6(1)
  • 32 Subsection 51AAA(2) (at the end of the table)
  • 33 Paragraph 82KZLA(a)
  • 34 Before paragraph 96C(5A)(a)
  • 35 At the end of subsection 102CA(2)
  • 36 Subsection 121D(8)
  • 37 At the end of section 121EB
  • 38 Section 128NBA
  • 39 Paragraph 128NBA(1)(a)
  • 40 Subsection 128NBA(5)
  • 41 Section 160ZZV (definition of derivative transaction )
  • 42 Section 160ZZV (definition of derivative transaction )
  • 43 After subsection 160ZZW(1)
  • 44 Section 160ZZX
  • 45 At the end of section 160ZZX
  • 46 After subsection 262A(2AAC)
  • 47 After paragraph 262A(3)(c)
  • 48 Subsection 317(1) (paragraph (b) of the definition of tainted interest income )
  • 49 After paragraph 389(b)
  • 50 At the end of section 557A
  • 51 Subsection 57-25(6) of Schedule 2D (after table item 6)
  • Income Tax Assessment Act 1997
  • 52 Section 10-5 (after table item headed "consideration")
  • 53 Section 10-5 (after table item headed "films")
  • 54 Section 12-5 (after table item headed "conservation covenants")
  • 55 Section 11-10 (after table item headed "dividends or shares")
  • 56 Section 11-55 (after table item headed "employment")
  • 57 Section 12-5 (table item headed "financial arrangements")
  • 58 At the end of subsection 25-35(5)
  • 59 After subsection 25-85(4)
  • 60 At the end of section 25-90
  • 61 Subsection 40-180(1) (note)
  • 62 At the end of subsection 40-180(1)
  • 63 Subsection 40-185(1) (note)
  • 64 At the end of subsection 40-185(1)
  • 65 At the end of subsection 40-300(1)
  • 66 Subsection 40-305(1) (note)
  • 67 At the end of subsection 40-305(1)
  • 68 Section 70-10
  • 69 At the end of section 102-20
  • 70 At the end of section 104-5
  • 71 At the end of subsection 110-25(1)
  • 72 At the end of section 112-5
  • 73 Section 112-97 (after table item 22A)
  • 74 Subsection 116-10(7) (note)
  • 75 At the end of subsection 116-10(7)
  • 76 Section 118-27
  • 77 Section 130-100
  • 78 Paragraph 130-100(a)
  • 79 Sections 250-165 to 250-175
  • 80 After paragraph 295-85(2)(a)
  • 81 Section 320-45
  • 82 At the end of section 320-45
  • 83 After paragraph 396-30(1)(b)
  • 84 After paragraph 396-30(2)(b)
  • 85 After subsection 701-55(5)
  • 86 Subsection 701-58(2)
  • 87 After section 701-60
  • 88 After subsection 705-30(3A)
  • 89 After Subdivision 715-D
  • 90 Subsection 715-660(1) (after table item 3)
  • 91 Subsection 715-665(1) (after table item 1)
  • 92 Section 775-170
  • 93 Subsections 775-195(8) and (9)
  • 94 Subsections 960-55(3) and (4)
  • 95 Subsections 960-60(5) and (6)
  • 96 Subsection 995-1(1)
  • 97 Subsection 995-1(1) (after paragraph (b) of the definition of special accrual amount )
  • Income Tax (Transitional Provisions) Act 1997
  • 98 Subsection 295-390(5) (subparagraph (a)(iii) of the definition of fixed interest complying ADF )
  • 99 Before Subdivision 715-J
  • 100 Paragraph 77(1)(b) of Schedule 4
  • Taxation Administration Act 1953
  • 101 Subsection 45-120(2B) in Schedule 1
  • Part 3 Application and transitional provisions
  • 102 Definitions
  • 103 Application of financial arrangement amendments (income years)
  • 104 Application of financial arrangement amendments (financial arrangements)
  • 105 Application of financial arrangement amendments (arrangements that are not financial arrangements)
  • Part 4 Amendments relating to Division 775
  • Income Tax Assessment Act 1997
  • 106 Section 775-170
  • 107 At the end of section 775-170
  • 108 At the end of section 775-195
  • 109 Paragraph 775-270(2A)(a)
  • 110 At the end of section 960-55
  • 111 At the end of section 960-60
  • 112 Subsection 995-1(1) (paragraph (b) of the definition of qualifying forex account )
  • New Business Tax System (Taxation of Financial Arrangements) Act (No. 1) 2003
  • 113 Paragraph 77(1)(b) of Schedule 4
  • 114 Application

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