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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