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Back to browse6 related documents
  • 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

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