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Treasury Laws Amendment (2017 Enterprise Incentives No. 1) Act 2019 (7 of 2019)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 Access to losses
- Part 1 Companies
- Income Tax Assessment Act 1997
- 1 Section 165-210 (heading)
- 2 Subsection 165-210(1)
- 3 Subsection 165-210(2)
- 4 Subsection 165-210(3)
- 5 Subsection 165-210(3)
- 6 Subsection 165-210(4)
- 7 Subsection 165-210(4)
- 8 After section 165-210
- 9 Paragraph 175-5(2)(b)
- 10 Paragraph 175-40(2)(b)
- 11 Paragraph 175-80(2)(b)
- 12 After subsection 707-140(1)
- 13 Application of amendments
- Part 2 Listed widely held trusts
- Income Tax Assessment Act 1936
- 14 Section 269-100 (heading) in Schedule 2F
- 15 Subsection 269-100(1) in Schedule 2F
- 16 Subsection 269-100(1) in Schedule 2F
- 17 Subsection 269-100(3) in Schedule 2F
- 18 Subsection 269-100(4) in Schedule 2F
- 19 Subsection 269-100(4) in Schedule 2F
- 20 Subsection 269-100(5) in Schedule 2F
- 21 At the end of Subdivision 269-F in Schedule 2F
- 22 Application of amendments
- Part 3 Consequential amendments
- Income Tax Assessment Act 1936
- 23 Section 266-125 (heading) in Schedule 2F
- 24 Paragraph 266-125(2)(b) in Schedule 2F
- 25 Subsection 266-125(2) in Schedule 2F (second note)
- 26 Paragraphs 266-135(2)(b) and (c) in Schedule 2F
- 27 Subsection 266-135(3) in Schedule 2F
- 28 Paragraph 268-20(4)(b) in Schedule 2F
- 29 Section 269-5 in Schedule 2F
- 30 Subdivision 269-F (heading) in Schedule 2F
- 31 Subsection 272-140(1) in Schedule 2F
- 32 Subsection 272-140(1) (definition of pass the same business test) in Schedule 2F
- Income Tax Assessment Act 1997
- 33 Subsection 4-15(2) (table item 1)
- 34 Subsection 25-35(5) (table item 1)
- 35 Section 36-25 (table relating to tax losses of companies, table items 1 and 2)
- 36 Section 102-30 (table items 4 and 5)
- 37 Section 165-5
- 38 Paragraph 165-10(b)
- 39 Section 165-13 (heading)
- 40 Subsection 165-13(2)
- 41 Subsection 165-13(2) (note)
- 42 Section 165-15 (heading)
- 43 Subsection 165-15(2)
- 44 Subsection 165-15(3)
- 45 Subsection 165-15(3) (note)
- 46 Section 165-23
- 47 Section 165-30
- 48 Section 165-35 (heading)
- 49 Paragraph 165-35(b)
- 50 Section 165-35
- 51 Section 165-35 (note 1)
- 52 Section 165-40 (heading)
- 53 Subsection 165-40(2)
- 54 Subsection 165-40(3)
- 55 Subsection 165-40(3) (note)
- 56 Subsection 165-45(4)
- 57 Subsection 165-45(4) (note 1)
- 58 Section 165-93
- 59 Section 165-99
- 60 Section 165-102 (heading)
- 61 Section 165-115
- 62 Paragraph 165-115AA(3)(b)
- 63 Subsection 165-115B(4) (heading)
- 64 Subsection 165-115B(4)
- 65 Subsection 165-115BA(4) (heading)
- 66 Subsection 165-115BA(4)
- 67 Subsection 165-115BA(5) (heading)
- 68 Paragraph 165-115BA(5)(d)
- 69 Section 165-117
- 70 Paragraph 165-120(1)(c)
- 71 Section 165-126 (heading)
- 72 Subsection 165-126(2)
- 73 Subsection 165-126(2) (note)
- 74 Section 165-129 (heading)
- 75 Subsection 165-129(2)
- 76 Subsection 165-129(3)
- 77 Subsection 165-129(3) (note)
- 78 Paragraph 165-132(1)(b)
- 79 Subsection 165-132(1)
- 80 Subsection 165-132(2) (note)
- 81 Subdivision 165-E (heading)
- 82 Subsections 165-212D(1) and (2)
- 83 Section 165-212E (heading)
- 84 Section 165-212E
- 85 Subsection 166-5(5) (heading)
- 86 Subsection 166-5(5)
- 87 Subsection 166-5(5) (note 1)
- 88 Subsection 166-5(6)
- 89 Subsection 166-20(4) (heading)
- 90 Subsection 166-20(4)
- 91 Subsection 166-20(4) (note 1)
- 92 Subsection 166-20(5)
- 93 Subsection 166-40(5) (heading)
- 94 Subsection 166-40(5)
- 95 Subsection 166-40(5) (note 1)
- 96 Subsection 166-40(6)
- 97 Subsection 175-80(2)
- 98 Paragraph 175-80(2)(a)
- 99 Subsection 415-35(4)
- 100 Subsection 415-35(4)
- 101 Subsection 415-40(4)
- 102 Subsection 415-40(4)
- 103 Section 701-5 (note 3)
- 104 Subsection 707-120(3)
- 105 Section 707-125 (heading)
- 106 Subsection 707-125(2)
- 107 Paragraph 707-125(2)(a)
- 108 Paragraph 707-125(3)(a)
- 109 Paragraph 707-125(3)(b)
- 110 Paragraph 707-125(4)(a)
- 111 Paragraph 707-125(4)(b)
- 112 Section 707-135 (heading)
- 113 Subsection 707-135(1)
- 114 Subsection 707-135(2)
- 115 Paragraph 707-135(2)(a)
- 116 Subsection 707-210(6) (heading)
- 117 Subsection 707-210(6)
- 118 Paragraph 707-400(1)(a)
- 119 Paragraph 707-400(1)(b)
- 120 Subsection 707-400(1)
- 121 Subsection 707-400(1)
- 122 Subsection 709-215(6) (heading)
- 123 Paragraph 715-15(1)(a)
- 124 Paragraph 715-15(1)(b)
- 125 Subparagraph 715-15(1)(c)(iii)
- 126 Paragraph 715-15(1)(d)
- 127 Section 715-50 (heading)
- 128 Paragraph 715-50(1)(d)
- 129 Subparagraph 715-50(1)(d)(i)
- 130 Section 715-55 (heading)
- 131 Paragraph 715-55(1)(d)
- 132 Subparagraph 715-55(1)(d)(i)
- 133 Paragraph 715-60(1)(d)
- 134 Subparagraph 715-60(1)(d)(i)
- 135 Paragraph 715-70(2)(c)
- 136 Subparagraph 715-70(2)(c)(i)
- 137 Section 715-90 (heading)
- 138 Subsection 715-90(2) (note)
- 139 Subsection 715-95(3)
- 140 Paragraph 715-95(3)(a)
- 141 Paragraph 715-355(3)(c)
- 142 Subparagraph 715-355(3)(c)(i)
- 143 Paragraph 715-360(3)(c)
- 144 Subparagraph 715-360(3)(c)(i)
- 145 Subsection 719-260(2) (note)
- 146 Subsection 719-260(3) (heading)
- 147 Subsection 719-260(3)
- 148 Subsection 719-260(4) (heading)
- 149 Subsection 719-260(4) (note)
- 150 Subsection 719-265(3) (heading)
- 151 Subsection 719-265(3)
- 152 Paragraph 719-265(3)(a)
- 153 Group heading before section 719-285
- 154 Section 719-285 (heading)
- 155 Section 719-285
- 156 Section 719-285 (note 1)
- 157 Subsection 719-455(3) (notes 1 and 2)
- 158 Subsection 719-455(4) (heading)
- 159 Subsection 719-455(4)
- 160 Subsection 995-1(1)
- 161 Subsection 995-1(1)
- 162 Subsection 995-1(1) (definition of test time)
- 163 Subsection 995-1(1) (definition of trading stock loss)
- 164 Application of amendments