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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