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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