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Back to browse2 related documents
  • Tax Laws Amendment (2011 Measures No. 7) Act 2011 (147 of 2011)

  • Front Matter
  • 1 Short title
  • 2 Commencement
  • 3 Schedule(s)
  • 4 Amendment of assessments
  • Schedule 1 Removing tax issues facing special disability trusts
  • Part 1 Extending CGT main residence exemption to special disability trusts
  • Income Tax Assessment Act 1997
  • 1 Subsection 104-75(6)
  • 2 Subsection 104-85(6)
  • 3 Section 118-105
  • 4 After section 118-210
  • 5 Application of amendments
  • Part 2 CGT exemption for assets transferred to special disability trusts
  • Income Tax Assessment Act 1997
  • 6 After section 118-80
  • 7 Subsection 128-15(4) (table item 1)
  • 8 Subsection 128-15(4) (after table item 3A)
  • 9 Application of amendments
  • Part 3 Extending definitions to cover veterans' special disability trusts
  • Income Tax Assessment Act 1997
  • 10 Subsection 995-1(1) (definition of principal beneficiary )
  • 11 Subsection 995-1(1) (definition of special disability trust )
  • 12 Application of amendments
  • Schedule 2 Pacific Seasonal Worker Pilot Scheme
  • Part 1 Amendments commencing on Royal Assent
  • Income Tax Rates Act 1986
  • 1 After clause 1 of Part II of Schedule 7
  • Part 2 Amendments commencing on 1 July 2016
  • Income Tax Rates Act 1986
  • 2 Clause 1A of Part II of Schedule 7
  • Schedule 3 TOFA and PAYG instalments
  • Part 1 Amendments
  • Taxation Administration Act 1953
  • 1 After subsection 45-120(2B) in Schedule 1
  • Part 2 Application of amendments
  • 2 Definitions
  • 3 Application of amendments
  • Schedule 4 Notification of TOFA transitional elections
  • Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009
  • 1 At the end of subitem 104(5) of Schedule 1
  • 2 After item 104 of Schedule 1
  • 3 Subitem 105(1) of Schedule 1
  • 4 Application of amendments
  • Schedule 5 Farm management deposits
  • Part 1 Early repayments in the event of applicable natural disasters
  • Income Tax Assessment Act 1997
  • 1 Section 393-1
  • 2 Paragraph 393-15(2)(d)
  • 3 Subsection 393-40(1) (note 1)
  • 4 Subsection 393-40(2) (note 1)
  • 5 After subsection 393-40(3)
  • 6 Subsection 393-40(4)
  • 7 Subsection 393-55(2) (paragraph (d) of note 1)
  • 8 Application of amendments
  • Part 2 Providers must report monthly
  • Income Tax Assessment Act 1997
  • 9 Section 393-1 (note)
  • Taxation Administration Act 1953
  • 10 Subsection 398-5(1) in Schedule 1 (heading)
  • 11 Subsection 398-5(1) in Schedule 1
  • 12 Subsection 398-5(1) in Schedule 1
  • 13 Paragraph 398-5(3)(a) in Schedule 1
  • 14 Paragraphs 398-5(3)(b) and (c) in Schedule 1
  • 15 Paragraph 398-5(3)(d) in Schedule 1
  • 16 Application of amendments
  • Part 3 Owners may have farm management deposits with more than one FMD provider
  • Income Tax Assessment Act 1997
  • 17 Section 393-35 (table item 5)
  • 18 Section 393-35 (table item 10)
  • 19 Subsections 393-55(4) and (5)
  • 20 Application of amendments
  • Part 4 Contacting owners before forfeiting FMD deposits as unclaimed money
  • Banking Act 1959
  • 21 After subsection 69(1)
  • 22 Subsection 69(2)
  • 23 Application of amendments
  • Schedule 6 Temporary loss relief for merging superannuation funds
  • Income Tax Assessment Act 1997
  • 1 Section 310-1 (note 1)
  • Tax Laws Amendment (2009 Measures No. 6) Act 2010
  • 2 Item 11 of Schedule 2
  • 3 Item 11 of Schedule 2 (note 1)
  • 4 Item 11 of Schedule 2 (note 2)
  • 5 At the end of item 11 of Schedule 2
  • 6 Transitional provision - completion times and transfer events
  • Schedule 7 Penalty notice validation
  • 1 Validation of notices
  • Schedule 8 Ancillary funds
  • Part 1 Public ancillary funds
  • Division 1 Main amendment
  • A New Tax System (Australian Business Number) Act 1999
  • 1 Paragraph 26(3)(ga)
  • Income Tax Assessment Act 1997
  • 2 Subsection 30-15(2) (cell at table item 2, column headed "Recipient")
  • 3 Subsection 30-15(2) (cell at table item 2, column headed "Special conditions")
  • 4 Paragraph 30-125(1)(d)
  • 5 Subparagraph 30-125(1)(d)(i)
  • 6 Paragraph 31-10(1)(b)
  • 7 Subsection 995-1(1)
  • 8 Subsection 995-1(1)
  • 9 Subsection 995-1(1)
  • Taxation Administration Act 1953
  • 10 Subsection 355-65(8) in Schedule 1 (table item 6, column headed "and the record or disclosure ...")
  • 11 Section 426-1 in Schedule 1
  • 12 Subdivision 426-D in Schedule 1 (heading)
  • 13 Section 426-100 in Schedule 1
  • 14 Section 426-100 in Schedule 1
  • 15 Section 426-100 in Schedule 1
  • 16 Before the group heading before section 426-105 in Schedule 1
  • 17 At the end of paragraph 426-110(b) in Schedule 1
  • 18 Section 426-120 in Schedule 1 (heading)
  • 19 Paragraph 426-120(1)(a) in Schedule 1
  • 20 Subparagraph 426-120(2)(b)(ii) in Schedule 1
  • 21 Paragraph 426-120(3)(a) in Schedule 1
  • 22 Subsection 426-120(3) in Schedule 1
  • 23 Subsection 426-125(1) in Schedule 1
  • 24 Paragraph 426-125(1)(a) in Schedule 1
  • 25 Subsection 426-125(6) in Schedule 1
  • 26 Paragraph 426-125(6)(a) in Schedule 1
  • 27 Subsections 426-130(1) and (2) in Schedule 1
  • 28 Subsection 426-130(5) in Schedule 1
  • 29 Paragraph 426-135(1)(b) in Schedule 1
  • 30 Subsections 426-135(2) and 426-150(1) in Schedule 1
  • 31 Subsection 426-150(3) in Schedule 1
  • 32 Paragraph 426-155(b) in Schedule 1
  • 33 Subsection 426-160(1) in Schedule 1
  • 34 Paragraphs 426-165(1)(a) and (2)(a) in Schedule 1
  • 35 At the end of Subdivision 426-D in Schedule 1
  • Division 2 Amendments commencing on 1 July 2012
  • Taxation Administration Act 1953
  • 36 Subsection 426-104(1) in Schedule 1
  • Division 3 Transitional provisions
  • 37 Definitions
  • 38 Application of Division
  • 39 Transitional provision - trustees need not be constitutional corporations
  • 40 Transitional provision - agreement to comply with public ancillary fund guidelines
  • 41 Transitional provision - transfer of property
  • Part 2 Minor amendments
  • Income Tax Assessment Act 1936
  • 42 Subsection 6(1) (definition of private ancillary fund )
  • Taxation Administration Act 1953
  • 43 Subsection 2(1) (definition of private ancillary fund )
  • Schedule 9 Film tax offsets
  • Income Tax Assessment Act 1997
  • 1 Paragraph 376-2(3)(b)
  • 2 Paragraph 376-2(3)(c)
  • 3 Section 376-15
  • 4 Section 376-40
  • 5 Subparagraph 376-55(2)(b)(i)
  • 6 Subparagraph 376-55(2)(c)(i)
  • 7 At the end of subsection 376-55(4)
  • 8 Subparagraph 376-65(2)(c)(v)
  • 9 Subsection 376-65(4) (heading)
  • 10 Subsection 376-65(4)
  • 11 Paragraph 376-65(4)(a)
  • 12 Subsection 376-65(6) (cell at table item 1, column headed "The total of the company's qualifying Australian production expenditure on the film (as determined by the film authority under section 376-75) is at least ...")
  • 13 Subsection 376-65(6) (cell at table item 2, column headed "The total of the company's qualifying Australian production expenditure on the film (as determined by the film authority under section 376-75) is at least ...")
  • 14 Subsection 376-65(6) (cell at table item 2, column headed "and the amount for the film worked out under subsection (7) is at least ...")
  • 15 Subsection 376-65(6) (cell at table item 3, column headed "The total of the company's qualifying Australian production expenditure on the film (as determined by the film authority under section 376-75) is at least ...")
  • 16 Subsection 376-65(6) (cell at table item 4, column headed "For this type of film ...")
  • 17 Subsection 376-65(6) (cell at table item 6, column headed "The total of the company's qualifying Australian production expenditure on the film (as determined by the film authority under section 376-75) is at least ...")
  • 18 Subsection 376-65(6) (cell at table item 8, column headed "The total of the company's qualifying Australian production expenditure on the film (as determined by the film authority under section 376-75) is at least ...")
  • 19 Paragraph 376-125(4)(c)
  • 20 Section 376-135 (cell at table item 1, column headed "except to the extent to which the expenditure is ...")
  • 21 Section 376-135 (cell at table item 5, column headed "except to the extent to which the expenditure is ...")
  • 22 Subsection 376-150(1) (at the end of the table)
  • 23 Subsection 376-170(2) (at the end of the table)
  • 24 Paragraph 376-170(4)(b)
  • 25 Paragraph 376-170(4)(c)
  • 26 After subsection 376-170(4)
  • 27 Subsection 376-170(5)
  • 28 At the end of Subdivision 376-C
  • 29 Subsection 960-50(6) (cell at table item 9B, column headed "In this case ...")
  • 30 Subsection 960-50(6) (after table item 9B)
  • 31 Application of amendments

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