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Back to browse1 related document
  • Tax Laws Amendment (2010 Measures No. 2) Act 2010 (75 of 2010)

  • Front Matter
  • 1 Short title
  • 2 Commencement
  • 3 Schedule(s)
  • Schedule 1 Distributions to entities connected with a private company
  • Income Tax Assessment Act 1936
  • 1 Subsection 6(1)
  • 2 Subsection 6(1)
  • 3 Subsection 6(1)
  • 4 Subsection 6(1)
  • 5 Subsection 21A(5) (definition of once-only deduction)
  • 6 Subsection 26AJ(11) (definition of once-only deduction)
  • 7 Section 94B (definition of corporate limited partnership)
  • 8 At the end of section 94N
  • 9 Section 109B
  • 10 Subdivision AA of Division 7A of Part III (heading)
  • 11 At the end of Subdivision AA of Division 7A of Part III
  • 12 At the end of subsection 109C(3)
  • 13 After section 109C
  • 14 At the end of subsection 109D(6)
  • 15 Subsection 109R(2)
  • 16 Paragraph 109XA(1)(a)
  • 17 At the end of paragraph 109XA(1)(c)
  • 18 After subsection 109XA(1)
  • 19 Paragraph 109XA(2)(a)
  • 20 At the end of paragraph 109XA(2)(b)
  • 21 At the end of paragraph 109XA(3)(b)
  • 22 Subsection 109XB(1)
  • 23 Subsection 109XC(8)
  • 24 At the end of Subdivision EA of Division 7A of Part III
  • 25 After Subdivision EA of Division 7A of Part III
  • 26 Subsection 109Y(2) (formula)
  • 27 Subsection 109Y(2)
  • 28 Subsection 109Y(2) (definition of non-commercial loans)
  • 29 Subsection 109Y(2) (paragraphs (a) and (b) of the definition of repayments of non-commercial loans)
  • 30 After subsection 109Y(2)
  • 31 At the end of Subdivision F of Division 7A of Part III
  • 32 Section 109ZD (at the end of the definition of payment)
  • 33 Subparagraph 485AA(1)(a)(i)
  • Income Tax Assessment Act 1997
  • 34 Section 11-55 (table item headed "dividends")
  • 35 Application provision
  • Schedule 2 Extending the TFN withholding arrangements to closely held trusts, including family trusts
  • Part 1 Main amendments
  • Income Tax Assessment Act 1936
  • 1 After Division 4A of Part VA
  • 2 After paragraph 202F(1)(da)
  • Taxation Administration Act 1953
  • 3 Subsection 10-5(1) in Schedule 1 (after table item 14)
  • 4 Subsection 12-5(2) in Schedule 1 (table item 5, column headed "In priority to:")
  • 5 After section 12-170 in Schedule 1
  • 6 At the end of subsection 12-190(5) in Schedule 1
  • 7 Subsection 15-15(1) in Schedule 1
  • 8 Subsection 15-15(1) in Schedule 1 (note)
  • 9 Section 16-5 in Schedule 1 (after note 1)
  • 10 Subsections 16-75(1) to (4) in Schedule 1
  • 11 At the end of section 16-75 in Schedule 1
  • 12 After section 16-150 in Schedule 1
  • 13 Section 16-153 in Schedule 1 (heading)
  • 14 Paragraph 16-155(1)(a) in Schedule 1
  • 15 After section 16-155 in Schedule 1
  • 16 Subsection 16-170(1) in Schedule 1
  • 17 After subsection 16-170(1) in Schedule 1
  • 18 Subsection 16-170(3) in Schedule 1
  • 19 Subsection 16-170(4) in Schedule 1
  • 20 Subsection 16-175(1) in Schedule 1
  • 21 Subsection 16-175(1) in Schedule 1
  • 22 Subparagraph 18-65(3)(d)(iv) in Schedule 1
  • 23 At the end of paragraph 18-65(3)(d) in Schedule 1
  • 24 Application provision
  • 25 Application provision - tax file number reporting
  • Part 2 Amendments contingent on the Tax Laws Amendment (2010 Measures No. 1) Act 2010
  • Income Tax Assessment Act 1997
  • 26 Subsection 995-1(1) (at the end of the definition of quote)
  • 27 Subsection 995-1(1) (definition of quoted)
  • Schedule 3 Exemption of HECS-HELP benefit
  • Income Tax Assessment Act 1997
  • 1 Section 11-15 (table item headed "education and training")
  • 2 Section 51-10 (at the end of the table)
  • 3 Subsection 995-1(1)
  • 4 Application provision
  • Schedule 4 Deductible gift recipients
  • Income Tax Assessment Act 1997
  • 1 Subsection 30-25(2) (table item 2.2.34, column headed "Special conditions")
  • 2 Subsection 30-80(2) (at the end of the table)
  • 3 Subsection 30-315(2) (after table item 27)
  • 4 Subsection 30-315(2) (after table item 109)
  • 5 Application provision
  • Schedule 5 Global Carbon Capture and Storage Institute Ltd
  • Part 1 Amendments commencing on Royal Assent
  • Division 1 Main amendment
  • Income Tax Assessment Act 1997
  • 1 Section 50-5 (at the end of the table)
  • Division 2 Consequential amendments
  • Income Tax Assessment Act 1936
  • 2 Section 102M (definition of eligible policy)
  • 3 Section 102M (definition of exempt entity)
  • 4 Section 102M (definition of exempt life assurance fund)
  • 5 Section 102M (definition of trustee)
  • 6 After section 102MC
  • Income Tax Assessment Act 1997
  • 7 Section 11-5 (table item headed "charity, education, religion or science")
  • 8 Section 11-5 (table item headed "charity, education, religion or science")
  • 9 Paragraph 295-173(b)
  • Part 2 Sunsetting on 1 January 2018
  • Income Tax Assessment Act 1997
  • 10 Section 11-5 (table item headed "charity, education, science or religion")
  • 11 Section 50-5 (table item 1.8)
  • Schedule 6 Repeal of certain unlimited periods for amending assessments
  • A New Tax System (Pay As You Go) Act 1999
  • 1 Section 4
  • Income Tax Assessment Act 1936
  • 2 Subsection 23AG(6G)
  • 3 Subsection 170(10) (table items 12 and 13)
  • 4 Subsection 170(10AA) (table items 1, 20 and 180)
  • 5 Subsection 454(1)
  • 6 Subsection 454(2)
  • Income Tax Assessment Act 1997
  • 7 Subsection 26-35(5)
  • 8 Section 214-130
  • 9 Subsection 900-240(1)
  • 10 Subsection 900-240(2)
  • New Business Tax System (Capital Gains Tax) Act 1999
  • 11 Section 4
  • 12 Section 4
  • New Business Tax System (Consolidation and Other Measures) Act 2003
  • 13 Section 4
  • 14 Section 4
  • 15 Section 4
  • 16 Section 4
  • 17 Section 4
  • 18 Section 4
  • 19 Section 4
  • Petroleum (Timor Sea Treaty) (Consequential Amendments) Act 2003
  • 20 Section 4
  • Taxation Laws Amendment Act 1985
  • 21 Section 39
  • Taxation Laws Amendment Act 1986
  • 22 Section 26
  • Taxation Laws Amendment Act 1987
  • 23 Section 33
  • Taxation Laws Amendment Act 1988
  • 24 Section 40
  • Taxation Laws Amendment Act 1989
  • 25 Section 53
  • Taxation Laws Amendment Act 1990
  • 26 Section 41
  • Taxation Laws Amendment Act 1991
  • 27 Sections 90 and 99
  • Taxation Laws Amendment Act 1992
  • 28 Section 75
  • Taxation Laws Amendment Act 1993
  • 29 Division 18 of Part 3
  • Taxation Laws Amendment Act 1994
  • 30 Division 11 of Part 3
  • 31 Part 12 of Schedule 1
  • 32 Section 4
  • 33 Section 4
  • 34 Section 4
  • 35 Section 4
  • 36 Section 4
  • 37 Section 36
  • 38 Section 28
  • 39 Section 48
  • 40 Section 57
  • 41 Section 15
  • 42 Section 65
  • 43 Subsection 84(1)
  • 44 Subsection 84(2)
  • 45 Section 75
  • 46 Division 9 of Part 3
  • 47 Division 14 of Part 3
  • 48 Part 8 of Schedule 3
  • 49 Section 4
  • 50 Section 4
  • 51 Section 4
  • 52 Section 4
  • 53 Section 4
  • 54 Section 4
  • 55 Section 43
  • 56 Section 40
  • 57 Section 23
  • 58 Section 35
  • 59 Section 103
  • 60 Division 12 of Part 2
  • 61 Division 11 of Part 4
  • 62 Division 15 of Part 2
  • 63 Part 7 of Schedule 1
  • 64 Section 4
  • 65 Section 4
  • 66 Section 4
  • 67 Section 4
  • 68 Section 24
  • 69 Section 50
  • 70 Sections 52 and 62
  • 71 Section 58
  • 72 Section 32
  • 73 Section 37
  • 74 Division 7 of Part 2
  • 75 Part 6 of Schedule 1
  • 76 Section 4
  • 77 Section 4
  • 78 Section 4
  • 79 Section 4
  • 80 Section 4
  • 81 Section 4
  • 82 Division 7 of Part III
  • 83 Section 50
  • 84 Section 33
  • 85 Division 19 of Part 2
  • 86 Section 4
  • 87 Section 4
  • 88 Section 4
  • 89 Section 4
  • 90 Division 8 of Part 2
  • 91 Section 4
  • 92 Section 4
  • 93 Section 4
  • 94 Section 4
  • 95 Section 4
  • Taxation Laws Amendment (Company Distributions) Act 1987
  • 96 Section 19
  • Taxation Laws Amendment (Earlier Access to Farm Management Deposits) Act 2002
  • 97 Section 4
  • Taxation Laws Amendment (Foreign Income) Act 1990
  • 98 Section 61
  • Taxation Laws Amendment (Foreign Income Measures) Act 1997
  • 99 Section 4
  • 100 Subitems 128(4) and 129(8) of Schedule 1
  • Taxation Laws Amendment (Fringe Benefits and Substantiation) Act 1987
  • 101 Section 75
  • Taxation Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2002
  • 102 Section 4
  • Taxation Laws Amendment (Software Depreciation) Act 1999
  • 103 Section 4
  • Taxation Laws Amendment (Structured Settlements and Structured Orders) Act 2002
  • 104 Section 4
  • Taxation Laws Amendment (Superannuation) Act 1989
  • 105 Section 66
  • Taxation Laws Amendment (Superannuation) Act 1992
  • 106 Division 12 of Part 2
  • Taxation Laws Amendment (Superannuation) Act 1993
  • 107 Division 8 of Part 2
  • 108 Section 4
  • Taxation Laws Amendment (Trust Loss and Other Deductions) Act 1998
  • 109 Section 4
  • Taxation Laws (Technical Amendments) Act 1998
  • 110 Section 4
  • 111 Section 4
  • 112 Section 4
  • 113 Section 4
  • 114 Section 4
  • 115 Section 4
  • Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2004
  • 116 Section 5
  • Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2005
  • 117 Section 4

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