Tax Laws Amendment (Simplified Superannuation) Act 2007 (9 of 2007)

Item

Income tax is payable by this kind of entity:

because of this provision:

1

An individual

section 4-1

2

A company, that is:

a body corporate; or

an unincorporated body (except a partnership)

section 4-1

3

A company that was a member of a wholly-owned group if a former subsidiary in the group is treated as having disposed of leased plant and does not pay all of the income tax resulting from that treatment

section 45-25

4

A superannuation provider in relation to a complying superannuation fund

sections 295-5 and 295-605

5

A superannuation provider in relation to a non-complying superannuation fund

sections 295-5 and 295-605

6

A superannuation provider in relation to a complying approved deposit fund

section 295-5

7

A superannuation provider in relation to a non-complying approved deposit fund

section 295-5

8

The trustee of a pooled superannuation trust

section 295-5

9

A corporate limited partnership

section 94J

10

A mutual insurance association (as described in section 121)

section 121

11

A trustee (except one covered by another item in this table), but only in respect of some kinds of income of the trust

sections 98, 99, 99A and 102

12

The trustee of a corporate unit trust

section 102K

13

The trustee of a public trading trust

section 102S