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Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 (133 of 2009)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 Employee share schemes
- Part 1 Main amendments
- Income Tax Assessment Act 1997
- 1 At the end of Part 2-40
- Taxation Administration Act 1953
- 2 At the end of Division 14 in Schedule 1
- 3 After subsection 16-70(3) in Schedule 1 (before the note)
- 4 Section 16-80 in Schedule 1
- 5 After Division 391 in Schedule 1
- Part 2 Consequential amendments
- A New Tax System (Goods and Services Tax) Act 1999
- 6 Paragraphs 84-14(a) and (b)
- 7 Section 195-1 (definition of employee share scheme )
- Fringe Benefits Tax Assessment Act 1986
- 8 Subsection 136(1) (paragraphs (h) to (hc) of the definition of fringe benefit )
- Income Tax Assessment Act 1936
- 9 Subsection 6(1) (paragraph (n) of the definition of passive income )
- 10 Subsection 6BA(3)
- 11 At the end of section 21A
- 12 Subsection 23AF(18) (paragraph (a) of the definition of eligible foreign remuneration )
- 13 Subsection 23AF(18) (paragraph (b) of the definition of eligible foreign remuneration )
- 14 Subsection 23AG(7) (definition of foreign earnings )
- 15 Sections 26AAC and 26AAD
- 16 Section 109H
- 17 Section 109NB
- 18 Division 13A of Part III
- 19 Subsection 170(10AA) (after table item 25)
- 20 Section 530A
- Income Tax Assessment Act 1997
- 21 Section 10-5 (table item headed "shares")
- 22 Section 12-5 (table item headed "shares")
- 23 At the end of subsection 15-2(3)
- 24 Paragraph 59-40(2)(d)
- 25 Paragraph 82-135(m)
- 26 Subsections 104-60(5) and 104-75(4) and (6) (notes)
- 27 Subsections 104-145(7) and (8)
- 28 Subsection 104-160(6)
- 29 Section 109-55 (table item 12)
- 30 Section 109-60 (after table item 11)
- 31 Subsection 112-20(3) (note)
- 32 At the end of subsection 112-20(3)
- 33 Section 112-75
- 34 Section 112-97 (at the end of the table)
- 35 Subsection 115-30(1) (table item 8)
- 36 Subsections 115-30(1A) and (1B)
- 37 At the end of section 116-30
- 38 Subsections 125-75(2) and (3)
- 39 Subsection 130-40(1) (note)
- 40 Subdivision 130-D
- 41 Section 134-1 (note 3)
- 42 Section 208-190
- 43 Sections 208-205 to 208-215
- 44 Section 208-235
- 45 Paragraph 208-240(b)
- 46 Paragraphs 208-240(c) and (d)
- 47 Paragraph 208-240(e)
- 48 Paragraph 208-240(f)
- 49 Paragraph 208-240(f)
- 50 Paragraph 208-240(g)
- 51 Subsection 247-15(3)
- 52 Paragraph 703-35(4)(b)
- 53 Subsections 703-35(5), (6) and (7)
- 54 Paragraph 707-325(5)(b)
- 55 Subsection 707-325(5) (note)
- 56 Subsection 709-80(1) (note 1)
- 57 Subsection 713-140(5) (table item 3)
- 58 Subsections 719-30(3), (4) and (5)
- 59 Paragraph 768-910(3)(c)
- 60 Paragraph 768-910(3)(d)
- 61 Subsections 768-910(4), (5) and (6)
- 62 Sections 768-920 to 768-945
- 63 Subsection 768-955(2) (2nd sentence)
- 64 Subsection 768-955(4)
- 65 Subsection 855-45(4)
- 66 At the end of Division 960
- 67 Subsection 995-1(1) (definition of cessation time )
- 68 Subsection 995-1(1) (definition of employee share scheme )
- 69 Subsection 995-1(1) (definition of employee share trust )
- 70 Subsection 995-1(1)
- 71 Subsection 995-1(1)
- 72 Subsection 995-1(1) (definition of qualifying right )
- 73 Subsection 995-1(1) (definition of qualifying share )
- 74 Subsection 995-1(1) (definition of subsidiary )
- 75 Subsection 995-1(1)
- 76 Subsection 995-1(1)
- Income Tax (Transitional Provisions) Act 1997
- 77 Subdivisions 130-DA and 130-D
- Taxation Administration Act 1953
- 78 Paragraphs 14-5(3)(d) and (e) in Schedule 1
- 79 Subsection 250-10(2) in Schedule 1 (after table item 95)
- 80 After subsection 286-75(2B) in Schedule 1
- 81 Paragraph 286-80(2)(a) in Schedule 1
- 82 Subsection 446-5(6) in Schedule 1 (table item 5)
- Part 3 Application provisions
- Income Tax (Transitional Provisions) Act 1997
- 83 At the end of Part 2-40
- 84 At the end of Division 703
- 85 At the end of Subdivision 719-B
- 86 Application of other amendments
- 87 Transitional - regulations
- Schedule 2 Non-commercial losses
- Income Tax Assessment Act 1997
- 1 Section 35-1
- 2 Paragraph 35-10(1)(a)
- 3 Subsection 35-10(2) (note)
- 4 Paragraph 35-10(2A)(a)
- 5 After subsection 35-10(2D)
- 6 Subsection 35-55(1)
- 7 Subsection 35-55(1)
- 8 Paragraph 35-55(1)(a)
- 9 Paragraph 35-55(1)(b)
- 10 Paragraph 35-55(1)(b) (note)
- 11 At the end of subsection 35-55(1)
- 12 Subsection 35-55(2)
- 13 At the end of section 35-55
- Income Tax (Transitional Provisions) Act 1997
- 14 After Division 34
- 15 Application
- Schedule 3 Lost members' superannuation
- Part 1 Amendment of the Superannuation (Unclaimed Money and Lost Members) Act 1999
- 1 Paragraph 6(a)
- 2 Paragraph 6(ca)
- 3 Paragraphs 6(e) and (ea)
- 4 Section 7
- 5 At the end of section 7
- 6 Section 8
- 7 Section 8
- 8 Section 8
- 9 Section 8
- 10 Section 8 (paragraph (a) of the definition of scheduled statement day )
- 11 Section 8
- 12 Paragraph 12(1)(c)
- 13 Subsections 12(3) and 13(1B)
- 14 Paragraph 14(c)
- 15 Paragraph 15A(a)
- 16 Paragraph 15A(b)
- 17 At the end of subsection 19(1)
- 18 At the end of subparagraph 20H(1)(b)(ii)
- 19 After subparagraph 20H(1)(b)(ii)
- 20 At the end of paragraph 20H(1)(b)
- 21 Paragraph 20H(2B)(a)
- 22 Subsection 20H(3)
- 23 Part 4 (heading)
- 24 After Part 4
- 25 At the end of section 25
- 26 Paragraph 29(1)(aa)
- Part 2 Other amendments
- Financial Transaction Reports Act 1988
- 27 Paragraph 18(4B)(ca)
- Income Tax Assessment Act 1997
- 28 Section 301-125
- 29 Section 301-225
- 30 At the end of section 301-225
- 31 Subsection 307-5(1) (cell at table item 5, column 2)
- 32 Subsection 307-5(1) (cell at table item 5, column 3)
- 33 Paragraph 307-120(2)(e)
- 34 Subsection 307-142(1)
- 35 Subsection 307-142(2) (method statement, at the end of the note to step 1)
- 36 Subsection 307-142(3) (at the end of the table)
- 37 Subsection 307-300(1)
- 38 Subsection 307-300(2) (method statement, at the end of the note to step 1)
- 39 Subsection 307-300(3) (at the end of the table)
- 40 Subsection 307-350(2B)
- Taxation Administration Act 1953
- 41 Subsection 8AAB(5) (after table item 13C)
- 42 Subsection 250-10(2) in Schedule 1 (table items 68 and 69)
- 43 Subsection 250-10(2) in Schedule 1 (after table item 69)
- Part 3 Application and saving provisions
- 44 Application
- 45 Saving - regulations