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Tax Laws Amendment (2011 Measures No. 5) Act 2011 (62 of 2011)
- Front Matter
- 1 Short Title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 Primary producers' income averaging and farm management deposits
- Part 1 Primary producers' income averaging
- Income Tax Assessment Act 1997
- 1 Subsection 392-20(1)
- 2 Subsections 392-20(2) and (3)
- 3 After section 392-20
- Income Tax Assessment Act 1936
- 4 Section 97A (note)
- 5 Section 202DL (note)
- 6 Subsection 393-5(1) (note 2)
- 7 Subsection 393-25(2) (heading)
- 8 Before subsection 393-25(3)
- 9 Subsection 393-25(3)
- 10 Subsection 393-25(4)
- 11 After section 393-25
- 12 Section 393-35 (note to table item 1)
- Income Tax (Transitional Provisions) Act 1997
- 13 After section 393-10
- 14 Application provision
- Schedule 2 Interim changes to the taxation of trust income
- Part 1 Main amendments
- Income Tax Assessment Act 1936
- 1 Before section 95
- 2 Subsection 95(1)
- 3 Subsection 95(1)
- 4 Subsection 95(1)
- 5 Subsection 95(1)
- 6 After section 100
- 7 After Division 6D of Part I
- Income Tax Assessment Act 1997
- 8 Section 115-200
- 9 Subsections 115-215(2) and (3)
- 10 Subsection 115-215(6)
- 11 Sections 115-220, 115-222 and 115-225
- 12 Section 115-230 (heading)
- 13 Subsection 115-230(1)
- 14 Subsection 115-230(2)
- 15 Paragraphs 115-230(3)(a), (b) and (c)
- 16 Subsection 115-230(3)
- 17 Subsection 115-230(4)
- 18 Subsection 207-35(3)
- 19 After section 207-35
- 20 Subsection 207-50(5) (example)
- 21 Subsection 207-50(5) (example)
- 22 Subsection 207-55(3) (cell at table item 3, column 3)
- 23 At the end of section 207-55
- 24 At the end of Subdivision 207-B
- 25 Subsection 995-1(1)
- 26 Subsection 995-1(1) (after paragraph (a) of the definition of share )
- 27 Subsection 995-1(1)
- Part 2 Consequential amendments
- Income Tax Assessment Act 1936
- 28 Subsection 97(1) (note)
- 29 Subsection 98A(1) (note)
- 30 Subsection 98A(2)
- 31 Paragraph 98A(2)(a)
- 32 Subsection 98A(3) (note)
- 33 Paragraph 98B(2)(c)
- 34 Subsection 100(1) (note 1)
- 35 Subsection 100(1) (note 2)
- 36 After subsection 100(1)
- 37 Subsection 100(1B) (note 1)
- 38 Subsection 100(2)
- 39 Subparagraph 102AAU(1)(c)(iv)
- 40 Paragraph 159H(b)
- 41 Paragraph 160AAAA(4)(c)
- 42 Paragraph 160AAAB(5)(c)
- 43 After paragraph 365(1)(c)
- 44 Paragraph 460(3)(c)
- Income Tax Assessment Act 1997
- 45 Section 12-5 (table item headed "capital gains")
- 46 Section 102-30 (table item 2AA)
- 47 Subsection 315-155(2)
- 48 Subsections 316-175(2) and (3)
- 49 Paragraph 320-137(4)(d)
- 50 Paragraph 320-137(4)(e)
- Part 3 Application provision
- 51 Application provision
- Schedule 3 National Rental Affordability Scheme
- Part 1 National Rental Affordability Scheme Tax Offset
- Division 1 NRAS consortiums
- Income Tax Assessment Act 1997
- 1 Sections 380-5 to 380-20
- 2 At the end of Subdivision 380-A
- 3 Application provision
- Division 2 Elections by NRAS approved participants
- Income Tax Assessment Act 1997
- 4 After section 380-10
- 5 Subsection 380-14(2)
- 6 After section 380-15
- 7 Application provision
- 8 Transitional provision - elections
- Part 2 Other incentives
- Income Tax Assessment Act 1997
- 9 Paragraph 118-37(1)(j)
- 10 Section 380-35
- 11 Application provision
- Part 3 Definitions
- Income Tax Assessment Act 1997
- 12 Paragraph 118-37(1)(j)
- 13 Section 380-35
- 14 Subsection 995-1(1) (at the end of the definition of member )
- 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) (definition of NRAS rent )
- Schedule 4 Phasing out the dependent spouse tax offset
- Income Tax Assessment Act 1936
- 1 Sub-subparagraph 23AB(7)(a)(ii)(D)
- 2 At the end of paragraph 23AB(7)(a)
- 3 After subsection 23AB(7)
- 4 Paragraphs 79A(2)(a), (d) and (e)
- 5 Subsection 79A(4)
- 6 Subsection 79A(4) (paragraph (d) of the definition of relevant rebate amount )
- 7 Subparagraph 79B(2)(a)(ii)
- 8 At the end of paragraph 79B(2)(a)
- 9 Paragraph 79B(4)(b)
- 10 At the end of subsection 79B(4)
- 11 At the end of paragraph 79B(4A)(b)
- 12 Subsection 79B(6) (paragraph (d) of the definition of concessional rebate amount )
- 13 Subsection 79B(6)
- 14 Subsection 159HA(7) (subparagraph (c)(i) of the definition of indexable amount )
- 15 After subsection 159J(1B)
- 16 Subsection 159J(2) (table item 5)
- 17 At the end of paragraphs 159J(3)(a), (aa), (b), (c) and (e)
- 18 After paragraph 159J(3)(e)
- 19 Subsection 159J(3A)
- 20 After subsection 159J(5C)
- 21 Subsection 159J(5D)
- 22 Subsection 159J(6)
- 23 Subsection 159J(6) (definition of invalid relative )
- 24 Subsection 159J(6)
- 25 Paragraph 159JA(1)(a)
- 26 Paragraph 159JA(3)(b)
- 27 At the end of paragraphs 159L(1)(a) and (b)
- 28 Paragraph 159L(1)(ba)
- 29 Paragraph 159L(1)(c)
- 30 Subsection 159L(3)
- 31 Subsection 159L(4)
- 32 Subsection 159P(4) (paragraph (ca) of the definition of dependant )
- Income Tax Assessment Act 1997
- 33 Section 13-1 (table item headed "dependants")
- 34 Application provision
- Schedule 5
- Part 1 Amendments commencing on Royal Assent
- Fringe Benefits Tax Assessment Act 1986
- 1 Subsection 9(1) (formula and definitions)
- 2 At the end of subparagraph 9(2)(a)(i)
- 3 At the end of paragraph 9(2)(b)
- 4 Paragraphs 9(2)(c) and (d)
- 5 At the end of subparagraph 9(2)(e)(i)
- 6 At the end of subsection 9(2)
- 7 Subsection 136(1)
- 8 Application provision
- 9 Transitional provision
- Part 2 Amendments commencing on 1 April 2016
- Fringe Benefits Tax Assessment Act 1986
- 10 Subsection 9(1) (note)
- 11 Subsection 135K(4)
- 12 Subsection 136(1) (definition of annualised number of whole kilometres )