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Back to browse3 related documents
  • 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 )

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