Income Tax Assessment Act 1997

995-1(1)

Amended by:


Treasury Laws Amendment (Recovering Unpaid Superannuation) Act 2020 (assent 6/3/2020)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl8

Commenced Action Note
1/04/2020 Amend Inserted definition 'superannuation guarantee shortfall'

Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures) Act 2019 (assent 12/12/2019)

Second Reading Speech - REPS

3-Sch1-Cl31

Commenced Action Note
1/01/2020 Amend Inserted definition 'excluded foreign resident'
1/01/2020 Amend Inserted definition 'life events test'

Treasury Laws Amendment (International Tax Agreements) Act 2019 (assent 28/11/2019)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl2

Commenced Action Note
1/01/2020 Amend Amended definition 'Australian source'

Medical and Midwife Indemnity Legislation Amendment Act 2019 (assent 28/11/2019)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl7

Commenced Action Note
1/07/2020 Amend Repealed definition 'United Medical Protection Limited support payment'

Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) Act 2019 (assent 28/10/2019)

Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch5-Cl1

Commenced Action Note
29/10/2019 Amend Inserted definition 'credit reporting bureau'

Treasury Laws Amendment (2019 Measures No. 2) Act 2019 (assent 28/10/2019)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl11

Commenced Action Note
29/10/2019 Amend Substituted definition 'pension age'

Treasury Laws Amendment (Timor Sea Maritime Boundaries Treaty) Act 2019 (assent 7/8/2019)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl18

Commenced Action Note
30/08/2019 Amend Inserted definition 'JPDA'
30/08/2019 Amend Inserted definition 'Petroleum Exploration Permit WA-523-P permit area'
30/08/2019 Amend Inserted definition 'production sharing contract'

3-Sch2-Cl20

Commenced Action Note
30/08/2019 Amend Inserted definition 'Timor Sea Maritime Boundaries Treaty'
30/08/2019 Amend Inserted definition 'transitioned petroleum activities'

Treasury Laws Amendment (2019 Measures No. 1) Act 2019 (assent 5/4/2019)

Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch4-Cl85

Commenced Action Note
1/07/2019 Amend Repealed definition 'approved child care'

3-Sch4-Cl86

Commenced Action Note
1/07/2019 Amend Repealed definition 'approved child care fees'

3-Sch4-Cl87

Commenced Action Note
1/07/2019 Amend Substituted definition 'base year'

3-Sch4-Cl88

Commenced Action Note
1/07/2019 Amend Repealed definition 'child care base week'

3-Sch4-Cl89

Commenced Action Note
1/07/2019 Amend Repealed definition 'child care offset limit'

3-Sch4-Cl90

Commenced Action Note
1/07/2019 Amend Repealed definition 'child event'

3-Sch4-Cl91

Commenced Action Note
1/07/2019 Amend Repealed definition 'entitled to child care benefit'

3-Sch4-Cl92

Commenced Action Note
1/07/2019 Amend Repealed definition 'entitlement to child care benefit'

3-Sch4-Cl93

Commenced Action Note
1/07/2019 Amend Repealed definition 'legally responsible'

3-Sch4-Cl94

Commenced Action Note
1/07/2019 Amend Repealed definition 'primary entitlement'

Treasury Laws Amendment (Mutual Reforms) Act 2019 (assent 5/4/2019)

Explanatory Memorandum - REPS
Second Reading Speech - SEN

3-Sch2-Cl22

Commenced Action Note
06/04/2019 Amend Inserted definition 'demutualise'

Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019 (assent 5/4/2019)

Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch1-Cl12

Commenced Action Note
1/07/2019 Amend Inserted definition 'Australian agricultural land for rent'
1/07/2019 Amend Inserted definition 'Division 6C land'
1/07/2019 Amend Inserted definition 'MIT agricultural income'
1/07/2019 Amend Inserted definition 'MIT cross staple arrangement income'
1/07/2019 Amend Inserted definition 'MIT residential housing income'
1/07/2019 Amend Inserted definition 'MIT trading trust income'
1/07/2019 Amend Inserted definition 'asset entity'
1/07/2019 Amend Inserted definition 'concessional cross staple rent cap'
1/07/2019 Amend Inserted definition 'cross staple arrangement'
1/07/2019 Amend Inserted definition 'economic infrastructure facility'
1/07/2019 Amend Inserted definition 'excepted MIT CSA income'
1/07/2019 Amend Inserted definition 'non-concessional MIT income'
1/07/2019 Amend Inserted definition 'operating entity'
1/07/2019 Amend Inserted definition 'rent from land investment'
1/07/2019 Amend Inserted definition 'residential dwelling asset'

3-Sch1-Cl13

Commenced Action Note
1/07/2019 Amend Substituted definition 'stapled entity'

3-Sch4-Cl8

Commenced Action Note
1/07/2019 Amend Amended definition 'member'

3-Sch4-Cl9

Commenced Action Note
1/07/2019 Amend Inserted definition 'public financial entity'
1/07/2019 Amend Inserted definition 'public non-financial entity'
1/07/2019 Amend Inserted definition 'sovereign entity group'
1/07/2019 Amend Inserted definition 'sovereign entity'

3-Sch5-Cl2

Commenced Action Note
1/07/2019 Amend Inserted definition 'eligible community housing provider'
1/07/2019 Amend Inserted definition 'provide affordable housing'

Treasury Laws Amendment (2018 Measures No. 5) Act 2019 (assent 12/3/2019)

Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch1-Cl17

Commenced Action Note
1/04/2019 Amend Inserted definition 'Future Fund Board'

Treasury Laws Amendment (2018 Measures No. 4) Act 2019 (assent 1/3/2019)

Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch3-Cl1

Commenced Action Note
1/04/2019 Amend Repealed definition 'substantial employer'

3-Sch8-Cl13

Commenced Action Note
1/04/2019 Amend Inserted definition 'offshore document'
1/04/2019 Amend Inserted definition 'offshore information'

3-Sch8-Cl46

Commenced Action Note
1/04/2019 Amend Inserted definition 'Arts Minister'

Treasury Laws Amendment (2017 Enterprise Incentives No. 1) Act 2019 (assent 1/3/2019)

Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch1-Cl160

Commenced Action Note
1/04/2019 Amend Inserted definition 'business continuity test period'
1/04/2019 Amend Inserted definition 'business continuity test'

3-Sch1-Cl161

Commenced Action Note
1/04/2019 Amend Repealed definition 'same business test period'
1/04/2019 Amend Repealed definition 'same business test'

3-Sch1-Cl162

Commenced Action Note
1/04/2019 Amend Amended definition 'test time'

3-Sch1-Cl163

Commenced Action Note
1/04/2019 Amend Amended definition 'trading stock loss'

Treasury Laws Amendment (Black Economy Taskforce Measures No. 1) Act 2018 (assent 3/10/2018)

Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS

4-Sch1-Cl1

Commenced Action Note
4/10/2018 Amend Inserted definition 'electronic sales suppression tool'

Education and Other Legislation Amendment (VET Student Loan Debt Separation) Act 2018 (assent 25/9/2018)

Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch1-Cl32

Commenced Action Note
1/07/2019 Amend Inserted definition 'accumulated VETSL debt'

Treasury Laws Amendment (Enterprise Tax Plan Base Rate Entities) Act 2018 (assent 31/8/2018)

Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch2-Cl1

Commenced Action Note
1/07/2017 Amend Substituted definition 'corporate tax rate for imputation purposes'

Treasury Laws Amendment (Tax Integrity and Other Measures No. 2) Act 2018 (assent 24/8/2018)

Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
Second Reading Speech - REPS

3-Sch1-Cl13

Commenced Action Note
1/10/2018 Amend Inserted definition 'Division 832 control group'
1/10/2018 Amend Inserted definition 'branch hybrid mismatch'
1/10/2018 Amend Inserted definition 'branch hybrid'
1/10/2018 Amend Inserted definition 'deducting hybrid mismatch'
1/10/2018 Amend Inserted definition 'deducting hybrid'
1/10/2018 Amend Inserted definition 'deduction component'
1/10/2018 Amend Inserted definition 'deduction/deduction mismatch'
1/10/2018 Amend Inserted definition 'deduction/non-inclusion mismatch'
1/10/2018 Amend Inserted definition 'dual inclusion income'
1/10/2018 Amend Inserted definition 'foreign hybrid mismatch rules'
1/10/2018 Amend Inserted definition 'foreign income tax deduction'
1/10/2018 Amend Inserted definition 'foreign tax period'
1/10/2018 Amend Inserted definition 'hybrid financial instrument mismatch'
1/10/2018 Amend Inserted definition 'hybrid mismatch'
1/10/2018 Amend Inserted definition 'hybrid payer mismatch'
1/10/2018 Amend Inserted definition 'hybrid payer'
1/10/2018 Amend Inserted definition 'imported hybrid mismatch'
1/10/2018 Amend Inserted definition 'importing payment'
1/10/2018 Amend Inserted definition 'liable entity'
1/10/2018 Amend Inserted definition 'neutralising amount'
1/10/2018 Amend Inserted definition 'offshore hybrid mismatch'
1/10/2018 Amend Inserted definition 'party'
1/10/2018 Amend Inserted definition 'reverse hybrid mismatch'
1/10/2018 Amend Inserted definition 'reverse hybrid'
1/10/2018 Amend Inserted definition 'structured arrangement'
1/10/2018 Amend Inserted definition 'subject to Australian income tax'
1/10/2018 Amend Inserted definition 'subject to foreign income tax'

Treasury Laws Amendment (Illicit Tobacco Offences) Act 2018 (assent 24/8/2018)

Explanatory Memorandum - REPS

3-Sch1-Cl3

Commenced Action Note
25/08/2018 Amend Inserted definition 'customs duty'
25/08/2018 Amend Inserted definition 'excisable goods'

Treasury Laws Amendment (2018 Measures No. 1) Act 2018 (assent 29/3/2018)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl62

Commenced Action Note
1/04/2018 Amend Amended definition of 'assessment'

3-Sch5-Cl10

Commenced Action Note
1/04/2018 Amend Amended definition of 'withholding payment' (first occurring)

3-Sch5-Cl11

Commenced Action Note
1/04/2018 Amend Amended definition of 'withholding payment' (second occurring)

3-Sch5-Cl7

Commenced Action Note
1/04/2018 Amend Amended definition of 'amount required to be withheld'

3-Sch5-Cl8

Commenced Action Note
1/04/2018 Amend Amended definition of 'amount withheld'

3-Sch5-Cl9

Commenced Action Note
1/04/2018 Amend Inserted definition of 'commercial residential premises'
1/04/2018 Amend Inserted definition of 'consideration'
1/04/2018 Amend Inserted definition of 'margin scheme'
1/04/2018 Amend Inserted definition of 'money'
1/04/2018 Amend Inserted definition of 'potential residential land'
1/04/2018 Amend Inserted definition of 'price'
1/04/2018 Amend Inserted definition of 'property subdivision plan'
1/04/2018 Amend Inserted definition of 'substantial renovations'

Treasury Laws Amendment (Junior Minerals Exploration Incentive) Act 2018 (assent 28/3/2018)

Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch1-Cl22

Commenced Action Note
1/04/2018 Amend Inserted definition of 'annual exploration cap'

3-Sch1-Cl23

Commenced Action Note
1/04/2018 Amend Amended definition of 'exploration credit'

3-Sch1-Cl24

Commenced Action Note
1/04/2018 Amend Inserted definition of 'exploration credits allocation'
1/04/2018 Amend Inserted definition of 'exploration credits remainder'
1/04/2018 Amend Inserted definition of 'exploration investment'
1/04/2018 Amend Inserted definition of 'issue pool'

3-Sch1-Cl25

Commenced Action Note
1/04/2018 Amend Substituted definition of 'maximum exploration credit amount'

3-Sch1-Cl26

Commenced Action Note
1/04/2018 Amend Inserted definition of 'unused allocation of exploration credits'

3-Sch1-Cl50

Commenced Action Note
1/07/2023 Amend Repealed definition of 'annual exploration cap'
1/07/2023 Amend Repealed definition of 'annual investment income report'
1/07/2023 Amend Repealed definition of 'excess exploration credit tax'
1/07/2023 Amend Repealed definition of 'exploration credit'
1/07/2023 Amend Repealed definition of 'exploration credits allocation'
1/07/2023 Amend Repealed definition of 'exploration credits remainder'
1/07/2023 Amend Repealed definition of 'exploration investment'
1/07/2023 Amend Repealed definition of 'greenfields minerals expenditure'
1/07/2023 Amend Repealed definition of 'greenfields minerals explorer'
1/07/2023 Amend Repealed definition of 'issue pool'
1/07/2023 Amend Repealed definition of 'maximum exploration credit amount'

3-Sch1-Cl51

Commenced Action Note
1/07/2023 Amend Amended definition of 'tax loss'

3-Sch1-Cl52

Commenced Action Note
1/07/2023 Amend Repealed definition of 'unused allocation of exploration credits'

Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures No. 1) Act 2017 (assent 13/12/2017)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl21

Commenced Action Note
1/07/2018 Amend Inserted definition 'FHSS eligible concessional contribution'
1/07/2018 Amend Inserted definition 'FHSS eligible non-concessional contribution'
1/07/2018 Amend Inserted definition 'FHSS maximum release amount'
1/07/2018 Amend Inserted definition 'FHSS releasable contributions amount'
1/07/2018 Amend Inserted definition 'FHSS released amounts'
1/07/2018 Amend Inserted definition 'assessable FHSS released amount'
1/07/2018 Amend Inserted definition 'assessed first home super saver tax'
1/07/2018 Amend Inserted definition 'first home super saver determination'
1/07/2018 Amend Inserted definition 'first home super saver scheme'
1/07/2018 Amend Inserted definition 'first home super saver tax'

3-Sch1-Cl31

Commenced Action Note
1/07/2018 Amend Amended definition 'income for surcharge purposes'

3-Sch2-Cl5

Commenced Action Note
1/01/2018 Amend Inserted definition 'related spousal interest'

Treasury Laws Amendment (Housing Tax Integrity) Act 2017 (assent 30/11/2017)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl12

Commenced Action Note
1/01/2018 Amend Inserted definition 'new residential premises'

Treasury Laws Amendment (2017 Measures No. 4) Act 2017 (assent 23/8/2017)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl19

Commenced Action Note
1/10/2017 Amend Inserted definition of 'MySuper product'

Treasury Laws Amendment (Major Bank Levy) Act 2017 (assent 23/6/2017)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl10

Commenced Action Note
24/06/2017 Amend Amended definition 'BAS provisions'

3-Sch1-Cl11

Commenced Action Note
24/06/2017 Amend Amended definition 'indexation factor'

3-Sch1-Cl12

Commenced Action Note
24/06/2017 Amend Amended definition 'index number'

3-Sch1-Cl13

Commenced Action Note
24/06/2017 Amend Inserted definition 'MBL benefit'
24/06/2017 Amend Inserted definition 'MBL reporting day'

Treasury Laws Amendment (2017 Measures No. 2) Act 2017 (assent 22/6/2017)

Second Reading Speech - REPS

3-Sch1-Cl15

Commenced Action Note
1/07/2017 Amend Inserted definition 'basic concessional contributions cap'

Treasury Laws Amendment (Enterprise Tax Plan) Act 2017 (assent 19/5/2017)

Second Reading Speech - REPS

3-Sch3-Cl21

Commenced Action Note
1/07/2016 Amend Inserted definition 'CGT small business entity'

3-Sch4-Cl26

Commenced Action Note
1/07/2016 Amend Substituted definition 'corporate tax gross-up rate'

3-Sch4-Cl27

Commenced Action Note
1/07/2016 Amend Substituted definition 'corporate tax rate'

3-Sch4-Cl28

Commenced Action Note
1/07/2016 Amend Inserted definition 'corporate tax rate for imputation purposes'

3-Sch4-Cl29

Commenced Action Note
1/07/2016 Amend Repealed definition 'standard corporate tax rate'

Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act 2017 (assent 4/4/2017)

Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch1-Cl41

Commenced Action Note
1/07/2017 Amend Inserted definition 'DPT assessment'
1/07/2017 Amend Inserted definition 'diverted profits tax'
1/07/2017 Amend Inserted definition 'pays diverted profits tax'

3-Sch1-Cl43

Commenced Action Note
1/07/2017 Amend Inserted definition 'receives a refund of diverted profits tax'
1/07/2017 Amend Inserted definition 'restricted DPT evidence'

Tax and Superannuation Laws Amendment (2016 Measures No. 2) Act 2017 (assent 28/2/2017)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl1

Commenced Action Note
1/03/2017 Amend Inserted definition 'Finance Department'
1/03/2017 Amend Inserted definition 'Finance Secretary'

3-Sch4-Cl79

Commenced Action Note
1/04/2017 Amend Repealed definition 'Education Minister'
1/04/2017 Amend Repealed definition 'Education Secretary'

3-Sch4-Cl80

Commenced Action Note
1/04/2017 Amend Amended definition of 'public official'

3-Sch4-Cl81

Commenced Action Note
1/04/2017 Amend Inserted definition 'securities dealer'

3-Sch4-Cl82

Commenced Action Note
1/04/2017 Amend Amended definition of 'shortfall amount'

3-Sch4-Cl83

Commenced Action Note
1/04/2017 Amend Inserted definition 'Student Assistance Minister'
1/04/2017 Amend Inserted definition 'Student Assistance Secretary'

Treasury Laws Amendment (Working Holiday Maker Reform) Act 2016 (assent 2/12/2016)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl2

Commenced Action Note
2/12/2016 Amend Inserted definition of 'working holiday maker'
2/12/2016 Amend Inserted definition of 'working holiday taxable income'

Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (assent 29/11/2016)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch10-Cl26

Commenced Action Note
1/07/2018 Amend Amended definition of 'maximum available release amount'

3-Sch10-Cl27

Commenced Action Note
1/07/2018 Amend Substituted definition of 'total release amount'

3-Sch11-Cl10

Commenced Action Note
1/01/2017 Amend Amended definition of 'value'

3-Sch11-Cl7

Commenced Action Note
1/01/2017 Amend Inserted definition of 'Commonwealth public sector superannuation scheme'
1/01/2017 Amend Inserted definition of 'account-based annuity'
1/01/2017 Amend Inserted definition of 'accumulation phase value'
1/01/2017 Amend Inserted definition of 'assessed excess transfer balance tax'
1/01/2017 Amend Inserted definition of 'capped defined benefit income stream'
1/01/2017 Amend Inserted definition of 'child recipient'

3-Sch11-Cl8

Commenced Action Note
1/01/2017 Amend Amended definition of 'complying superannuation life insurance policy'

3-Sch11-Cl9

Commenced Action Note
1/01/2017 Amend Inserted definition of 'crystallised reduction amount'
1/01/2017 Amend Inserted definition of 'debit value'
1/01/2017 Amend Inserted definition of 'default commutation notice'
1/01/2017 Amend Inserted definition of 'deferred superannuation income stream'
1/01/2017 Amend Inserted definition of 'defined benefit income cap'
1/01/2017 Amend Inserted definition of 'defined benefit income'
1/01/2017 Amend Inserted definition of 'disregarded small fund assets'
1/01/2017 Amend Inserted definition of 'excess transfer balance determination'
1/01/2017 Amend Inserted definition of 'excess transfer balance earnings'
1/01/2017 Amend Inserted definition of 'excess transfer balance period'
1/01/2017 Amend Inserted definition of 'excess transfer balance tax '
1/01/2017 Amend Inserted definition of 'excess transfer balance'
1/01/2017 Amend Inserted definition of 'general transfer balance cap'
1/01/2017 Amend Inserted definition of 'member spouse'
1/01/2017 Amend Inserted definition of 'retirement phase recipient '
1/01/2017 Amend Inserted definition of 'retirement phase superannuation income stream benefit (or RP superannuation income stream benefit )'
1/01/2017 Amend Inserted definition of 'retirement phase'
1/01/2017 Amend Inserted definition of 'rounding amount '
1/01/2017 Amend Inserted definition of 'special value'
1/01/2017 Amend Inserted definition of 'structured settlement contribution '
1/01/2017 Amend Inserted definition of 'superannuation income stream provider'
1/01/2017 Amend Inserted definition of 'total superannuation balance'
1/01/2017 Amend Inserted definition of 'transfer balance account'
1/01/2017 Amend Inserted definition of 'transfer balance cap'
1/01/2017 Amend Inserted definition of 'transfer balance credit '
1/01/2017 Amend Inserted definition of 'transfer balance debit'
1/01/2017 Amend Inserted definition of 'transfer balance'
1/01/2017 Amend Inserted definition of 'unused concessional contributions cap'

Industry Research and Development Amendment (Innovation and Science Australia) Act 2016 (assent 20/10/2016)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl40

Commenced Action Note
20/10/2016 Amend Amended definition of 'Innovation Australia'
20/10/2016 Amend Amended definition of 'form approved by Innovation Australia'

Budget Savings (Omnibus) Act 2016 (assent 16/9/2016)

Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch23-Cl2

Commenced Action Note
1/10/2016 Amend Amended definition of 'BAS provisions'

3-Sch3-Cl18

Commenced Action Note
1/07/2017 Amend Repealed definition of 'HECS-HELP benefit'

Tax Laws Amendment (Tax Incentives for Innovation) Act 2016 (assent 5/5/2016)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl14

Commenced Action Note
1/07/2016 Amend Repealed definition of 'divestiture registration requirement'

3-Sch2-Cl51

Commenced Action Note
1/07/2016 Amend Inserted definition of 'widely held entity'
1/07/2016 Amend Inserted definition of 'widely held foreign venture capital fund of funds'

3-Sch2-Cl55

Commenced Action Note
1/07/2016 Amend Amended definition of 'private ruling'

3-Sch2-Cl56

Commenced Action Note
1/07/2016 Amend Amended definition of 'public ruling'

3-Sch2-Cl71

Commenced Action Note
1/07/2016 Amend Inserted definition of 'registered auditor'

Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 (assent 5/5/2016)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch5-Cl65

Commenced Action Note
5/05/2016 Amend Amended definition of 'Australian corporate tax entity'

3-Sch5-Cl66

Commenced Action Note
5/05/2016 Amend Repealed definition of corporate unit trust'

3-Sch5-Cl67

Commenced Action Note
5/05/2016 Amend Substituted definition of 'resident unity trust'

3-Sch9-Cl1

Commenced Action Note
5/05/2016 Amend Inserted definition of 'AMIT DIR payment'
5/05/2016 Amend Inserted definition of 'AMIT cost base increase amount'
5/05/2016 Amend Inserted definition of 'AMIT cost base net amount'
5/05/2016 Amend Inserted definition of 'AMIT cost base reduction amount'
5/05/2016 Amend Inserted definition of 'AMIT dividend payment'
5/05/2016 Amend Inserted definition of 'AMIT interest payment'
5/05/2016 Amend Inserted definition of 'AMIT member annual statement'
5/05/2016 Amend Inserted definition of 'AMIT royalty payment'
5/05/2016 Amend Inserted definition of 'AMIT'
5/05/2016 Amend Inserted definition of 'AMMA statement'

3-Sch9-Cl10

Commenced Action Note
5/05/2016 Amend Substituted definition of 'MIT participation interest'

3-Sch9-Cl11

Commenced Action Note
5/05/2016 Amend Substituted definition of 'non-arms length income'

3-Sch9-Cl12

Commenced Action Note
5/05/2016 Amend Inserted definition of 'over of a particular character'
5/05/2016 Amend Inserted definition of 'post-AMMA actual payment'
5/05/2016 Amend Inserted definition of 'pre-AMMA actual payment'
5/05/2016 Amend Inserted definition of 'rounding adjustment deficit'
5/05/2016 Amend Inserted definition of 'rounding adjustment surplus'
5/05/2016 Amend Inserted definition of 'trust component deficit'
5/05/2016 Amend Inserted definition of 'trust component'
5/05/2016 Amend Inserted definition of 'under of a particular character'
5/05/2016 Amend Inserted definition of 'withholding MIT'

3-Sch9-Cl13

Commenced Action Note
5/05/2016 Amend Amended definition of 'withholding payment'

3-Sch9-Cl14

Commenced Action Note
5/05/2016 Amend Amended definition of 'withholding payment'

3-Sch9-Cl2

Commenced Action Note
5/05/2016 Amend Amended definition of 'amount required to be withheld'

3-Sch9-Cl3

Commenced Action Note
5/05/2016 Amend Amended definition of 'amount withheld'

3-Sch9-Cl4

Commenced Action Note
5/05/2016 Amend Inserted definition of 'FITO allocation amount'
5/05/2016 Amend Inserted definition of 'attribution managed investment trust'
5/05/2016 Amend Inserted definition of 'carry-forward trust component deficit'
5/05/2016 Amend Inserted definition of 'cross-character allocation amount'
5/05/2016 Amend Inserted definition of 'deb-like trust instrument'
5/05/2016 Amend Inserted definition of 'determined member component'
5/05/2016 Amend Inserted definition of 'determined trust component'

3-Sch9-Cl6

Commenced Action Note
5/05/2016 Amend Amended definition of 'fund payment'

3-Sch9-Cl7

Commenced Action Note
5/05/2016 Amend Amended definition of 'income tax law'

3-Sch9-Cl8

Commenced Action Note
5/05/2016 Amend Substituted definition of 'managed investment trust'

3-Sch9-Cl9

Commenced Action Note
5/05/2016 Amend Inserted definition of 'member component'

Tax Laws Amendment (Small Business Restructure Roll-over) Act 2016 (assent 8/03/2016)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl7

Commenced Action Note
1/04/2016 Amend Inserted definition of 'roll-over'

Tax and Superannuation Laws Amendment (2015 Measures No. 6) Act 2016 (assent 25/02/2016)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl18

Commenced Action Note
26/02/2016 Amend Inserted definition of 'replacement asset period'

3-Sch1-Cl31

Commenced Action Note
26/02/2016 Amend Repealed definition 'contingent on the economic performance'

3-Sch1-Cl32

Commenced Action Note
26/02/2016 Amend Inserted definition 'contingent on aspects of the economic performance'

3-Sch1-Cl5

Commenced Action Note
26/02/2016 Amend Inserted definition of 'Look-through earnout right'

3-Sch2-Cl5

Commenced Action Note
26/02/2016 Amend Amended definition of 'amount required to be withheld'

3-Sch2-Cl6

Commenced Action Note
26/02/2016 Amend Amended definition of 'amount withheld'

3-Sch2-Cl7

Commenced Action Note
26/02/2016 Amend Amended definition of 'withholding payment'

3-Sch2-Cl9

Commenced Action Note
26/02/2016 Amend Amended definition of 'withholding payment covered by a particular provision in Schedule 1 to the Taxation Administration Act 1953'

Tax Laws Amendment (Combating Multinational Tax Avoidance) Act 2015 (assent 11/12/2015)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1cl4

Commenced Action Note
11/12/2015 Insert

Labor 2013-14 Budget Savings (Measures No. 2) Act 2015 (assent 11/12/2015)

Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch1cl10

Commenced Action Note
1/01/2016 Amend Inserted definition of 'accumulated SSL debt'

3-Sch1cl9

Commenced Action Note
1/01/2016 Amend Inserted definition of 'accumulated ABSTUDY SSL debt'

Tax and Superannuation Laws Amendment (2015 Measures No. 5) Act 2015 (assent 30/11/2015)

Explanatory Memorandum - REPS

3-sch1-cl43

Commenced Action Note
30/11/2015 Amend Amended definition of 'business kilometres'

3-sch1-cl44

Commenced Action Note
30/11/2015 Amend Repealed definition of 'car-less day'
30/11/2015 Amend Repealed definition of 'full year car deduction'

3-sch4-cl2

Commenced Action Note
30/11/2015 Amend Inserted title 'market integrity rules'
30/11/2015 Insert Inserted title 'ASIC'
30/11/2015 Insert Inserted title 'Australian financial market'

Foreign Acquisitions and Takeovers Legislation Amendment Act 2015 (assent 25/11/2015)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch4-cl2

Commenced Action Note
1/12/2015 Amend Inserted definition of 'property right or interest'

Tax and Superannuation Laws Amendment (2015 Measures No. 4) Act 2015 (assent 13/10/2015)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl12

Commenced Action Note
13/10/2015 Amend Amended definition of 'common stake'

3-Sch1-Cl13

Commenced Action Note
13/10/2015 Amend Amended definition of 'significant stake'

3-Sch1-Cl14

Commenced Action Note
13/10/2015 Amend Inserted definition of 'stake interest'
13/10/2015 Amend Inserted definition of 'stake option'

Tax and Superannuation Laws Amendment (2015 Measures No. 2) Act 2015 (assent 16/09/2015)

Replacement Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl18

Commenced Action Note
16/09/2015 Amend Inserted definition of 'exploration benefit'
16/09/2015 Amend Inserted definition of 'farm-in farm-out arrangement'

3-Sch1-Cl3

Commenced Action Note
16/09/2015 Amend Inserted definition of 'interest realignment adjustment'
16/09/2015 Amend Inserted definition of 'interest realignment arrangement'

3-Sch3-Cl4

Commenced Action Note
16/09/2015 Amend Substituted definition of 'complying superannuation plan'

3-Sch3-Cl5

Commenced Action Note
16/09/2015 Amend Inserted definition of 'instalment trust asset'
16/09/2015 Amend Inserted definition of 'instalment trust'
16/09/2015 Amend Inserted definition of 'regulated superannuation fund'

3-Sch4-Cl52

Commenced Action Note
17/09/2015 Amend Inserted definition of 'unequal share structure'

Tax Laws Amendment (Small Business Measures No. 3) Act 2015 (assent 26/08/2015)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl5

Commenced Action Note
26/08/2015 Amend Inserted definition of 'net small business income'

Tax and Superannuation Laws Amendment (Employee Share Schemes) Act 2015 (assent 30/06/2015)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl41

Commenced Action Note
1/07/2015 Amend Inserted definition of 'minimum holding period'

Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 (assent 25/06/2015)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl107

Commenced Action Note
1/07/2015 Amend Inserted definition of 'complying superannuation asset pool'
1/07/2015 Amend Inserted definition of 'complying superannuation asset'
1/07/2015 Amend Inserted definition of 'complying superannuation class'
1/07/2015 Amend Inserted definition of 'complying superannuation liabilities'
1/07/2015 Amend Inserted definition of 'complying superannuation life insurance policy'
1/07/2015 Amend Inserted definition of 'excluded complying superannuation life insurance policy'

3-Sch1-Cl108

Commenced Action Note
1/07/2015 Amend Substituted definition of 'standard component'

3-Sch1-Cl188

Commenced Action Note
1/07/2015 Amend Repealed definition of 'FHSA component'
1/07/2015 Amend Repealed definition of 'FHSA holder'
1/07/2015 Amend Repealed definition of 'FHSA home acquisition payment'
1/07/2015 Amend Repealed definition of 'FHSA ineligibility payment'
1/07/2015 Amend Repealed definition of 'FHSA misuse tax'
1/07/2015 Amend Repealed definition of 'FHSA mortgage payment'
1/07/2015 Amend Repealed definition of 'FHSA payment conditions'
1/07/2015 Amend Repealed definition of 'FHSA provider'
1/07/2015 Amend Repealed definition of 'FHSA trust'
1/07/2015 Amend Repealed definition of 'FHSA'
1/07/2015 Amend Repealed definition of 'Government FHSA contribution'
1/07/2015 Amend Repealed definition of 'complying superannuation/FHSA asset pool'
1/07/2015 Amend Repealed definition of 'complying superannuation/FHSA asset'
1/07/2015 Amend Repealed definition of 'complying superannuation/FHSA class'
1/07/2015 Amend Repealed definition of 'complying superannuation/FHSA liabilities'
1/07/2015 Amend Repealed definition of 'complying superannuation/FHSA life insurance policy'
1/07/2015 Amend Repealed definition of 'excluded complying superannuation/FHSA life insurance policy'

3-Sch6-Cl35

Commenced Action Note
25/06/2015 Amend Amended definition of 'available frankable profits'

3-Sch6-Cl36

Commenced Action Note
25/06/2015 Amend Amended definition of 'foreign resident life insurance policy'

3-Sch6-Cl37

Commenced Action Note
25/06/2015 Amend Inserted definition of 'taxable dealing'
25/06/2015 Amend Inserted definition of 'wine'

3-Sch6-Cl38

Commenced Action Note
25/06/2015 Amend Repealed definition of 'wine taxable dealing'

3-Sch7-Cl10

Commenced Action Note
25/06/2015 Amend Repealed definition of 'non-IMR Division 6E net income'
25/06/2015 Amend Repealed definition of 'non-IMR net capital gain'
25/06/2015 Amend Repealed definition of 'non-IMR net income'
25/06/2015 Amend Repealed definition of 'non-IMR partnership loss'
25/06/2015 Amend Repealed definition of 'non-IMR partnership net income'
25/06/2015 Amend Repealed definition of 'pre-2012 IMR capital gain'
25/06/2015 Amend Repealed definition of 'pre-2012 IMR income'

3-Sch7-Cl6

Commenced Action Note
25/06/2015 Amend Repealed definition of 'IMR capital gain'
25/06/2015 Amend Repealed definition of 'IMR capital loss'
25/06/2015 Amend Repealed definition of 'IMR deduction'

3-Sch7-Cl7

Commenced Action Note
25/06/2015 Amend Inserted definition of 'IMR entity'
25/06/2015 Amend Inserted definition of 'IMR financial arrangement'

3-Sch7-Cl8

Commenced Action Note
25/06/2015 Amend Repealed definition of 'IMR foreign fund'
25/06/2015 Amend Repealed definition of 'IMR income'

3-Sch7-Cl9

Commenced Action Note
25/06/2015 Amend Inserted definition of 'IMR widely held entity'
25/06/2015 Amend Inserted definition of 'independent Australian fund manage'

Tax Laws Amendment (Small Business Measures No. 2) Act 2015 (assent 22/06/2015)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl20

Commenced Action Note
22/06/2015 Amend Inserted definition of 'fencing asset'
22/06/2015 Amend Inserted definition of 'fodder storage asset'

Tax Laws Amendment (Small Business Measures No. 1) Act 2015 (assent 22/06/2015)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl27

Commenced Action Note
22/06/2015 Amend Inserted definition of 'corporate tax gross-up rate'

3-Sch1-Cl28

Commenced Action Note
22/06/2015 Amend Substituted definition of 'corporate tax rate'

3-Sch1-Cl29

Commenced Action Note
22/06/2015 Amend Inserted definition of 'standard corporate tax rate'

Public Governance and Resources Legislation Amendment Act (No. 1) 2015 (assent 13/04/2015)

Revised Explanatory Memorandum - SEN

3-Sch5-Cl40

Commenced Action Note
14/04/2015 Amend Amended definition of 'Finance Minister'

Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (assent 19/03/2015)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl17

Commenced Action Note
20/03/2015 Amend Inserted definition of 'excess non-concessional contributions determination'
20/03/2015 Amend Inserted definition of 'total release amount'

3-Sch4-Cl17

Commenced Action Note
1/07/2015 Amend Substituted definition of 'successor fund'

3-Sch4-Cl5

Commenced Action Note
1/07/2015 Amend Inserted definition of 'involuntary roll-over superannuation benefit'

3-Sch6-Cl22

Commenced Action Note
19/03/2015 Amend Inserted definition of 'annual investment income'

3-Sch6-Cl23

Commenced Action Note
19/03/2015 Amend Amended definition of 'annual investment income report'

3-Sch6-Cl24

Commenced Action Note
19/03/2015 Amend Inserted definition of 'excess exploration credit tax'
19/03/2015 Amend Inserted definition of 'exploration credit'
19/03/2015 Amend Inserted definition of 'greenfields minerals expenditure'
19/03/2015 Amend Inserted definition of 'greenfields minerals explorer'
19/03/2015 Amend Inserted definition of 'maximum exploration credit amount'

3-Sch6-Cl25

Commenced Action Note
19/03/2015 Amend Amended definition of 'tax loss'

3-Sch6-Cl58

Commenced Action Note
1/07/2020 Amend Repealed definition of 'annual investment income report'
1/07/2020 Amend Repealed definition of 'excess exploration credit tax'
1/07/2020 Amend Repealed definition of 'exploration credit'
1/07/2020 Amend Repealed definition of 'greenfields minerals expenditure'
1/07/2020 Amend Repealed definition of 'greenfields minerals explorer'
1/07/2020 Amend Repealed definition of 'maximum exploration credit amount'

3-Sch6-Cl59

Commenced Action Note
1/07/2020 Amend Amended definition of 'tax loss'

Tax and Superannuation Laws Amendment (2014 Measures No. 5) Act 2015 (assent 19/03/2015)

Second Reading Speech - REPS

3-Sch1-Cl3

Commenced Action Note
20/03/2015 Amend Repealed definition of 'net income from working'

Treasury Legislation Amendment (Repeal Day) Act 2015 (assent 25/02/2015)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch4-Cl7

Commenced Action Note
25/02/2015 Amend Inserted defintion of 'Australia'

3-Sch4-Cl8

Commenced Action Note
25/02/2015 Amend Inserted definition of 'United Nations Convention on the Law of the Sea'

Tax and Superannuation Laws Amendment (2014 Measures No. 6) Act 2014 (assent 12/12/2014)

Explanatory Memorandum - REPS
Second Reading Speech - SEN

4-Sch2-Cl3

Commenced Action Note
12/12/2014 Amend Inserted definition of 'foreign pension fund'

Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 (assent 16/10/2014)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl52

Commenced Action Note
17/10/2014 Amend Inserted definition of 'audited-consolidated financial statements'
17/10/2014 Amend Inserted definition of 'statement worldwide assets'
17/10/2014 Amend Inserted definition of 'statement worldwide debt'
17/10/2014 Amend Inserted definition of 'statement worldwide equity'

3-Sch1-Cl53

Commenced Action Note
17/10/2014 Amend Substituted definition of 'worldwide debt'

3-Sch1-Cl54

Commenced Action Note
17/10/2014 Amend Substituted definition of 'worldwide equity'

3-Sch1-Cl55

Commenced Action Note
17/10/2014 Amend Substituted definition of 'worldwide gearing debt amount'

3-Sch2-Cl5

Commenced Action Note
17/10/2014 Amend Inserted definition of 'foreign equity distribution'

3-Sch3-Cl9

Commenced Action Note
16/10/2014 Amend Inserted definition of 'permanent establishment article'

3-Sch4-Cl1

Commenced Action Note
16/10/2014 Amend Inserted definition of 'tax receipt'

3-Sch5-Cl32

Commenced Action Note
16/10/2014 Amend Substituted definition of 'Agriculture Department'

3-Sch5-Cl33

Commenced Action Note
16/10/2014 Amend Omitted definition of 'Agriculture Minister'
16/10/2014 Amend Omitted definition of 'Arts Department'
16/10/2014 Amend Omitted definition of 'Arts Minister'

3-Sch5-Cl34

Commenced Action Note
16/10/2014 Amend Substituted definition of 'Arts Secretary'

3-Sch5-Cl35

Commenced Action Note
16/10/2014 Amend Omitted definition of 'Climate Change Department'

3-Sch5-Cl36

Commenced Action Note
16/10/2014 Amend Amended definition of 'Climate Change Minister'

3-Sch5-Cl37

Commenced Action Note
16/10/2014 Amend Substituted definition of 'Climate Change Secretary'

3-Sch5-Cl38

Commenced Action Note
16/10/2014 Amend Omitted definition of 'Defence Department'

3-Sch5-Cl39

Commenced Action Note
16/10/2014 Amend Substituted definition of 'Defence Secretary'

3-Sch5-Cl40

Commenced Action Note
16/10/2014 Amend Omitted definition of 'Education Department'

3-Sch5-Cl41

Commenced Action Note
16/10/2014 Amend Amended definition of 'Education Minister'

3-Sch5-Cl42

Commenced Action Note
16/10/2014 Amend Substituted definition of 'Education Secretary'

3-Sch5-Cl43

Commenced Action Note
16/10/2014 Amend Omitted definition of 'Employment Department'

3-Sch5-Cl44

Commenced Action Note
16/10/2014 Amend Omitted definition of 'Employment Minister'

3-Sch5-Cl45

Commenced Action Note
16/10/2014 Amend Substituted definition of 'Employment Secretary'

3-Sch5-Cl46

Commenced Action Note
16/10/2014 Amend Omitted definition of 'Environment Department'

3-Sch5-Cl47

Commenced Action Note
16/10/2014 Amend Amended definition of 'Environment Minister'

3-Sch5-Cl48

Commenced Action Note
16/10/2014 Amend Amended definition of 'Environment Secretary'

3-Sch5-Cl49

Commenced Action Note
16/10/2014 Amend Substituted definition of 'Families Department'

3-Sch5-Cl50

Commenced Action Note
16/10/2014 Amend Substituted definition of 'Families Minister'

3-Sch5-Cl51

Commenced Action Note
16/10/2014 Amend Amended definition of 'Foreign Affairs Minister'

3-Sch5-Cl52

Commenced Action Note
16/10/2014 Amend Omitted definition of 'Health Department'

3-Sch5-Cl53

Commenced Action Note
16/10/2014 Amend Amended definition of 'Health Minister'

3-Sch5-Cl54

Commenced Action Note
16/10/2014 Amend Amended definition of 'Health Secretary'

3-Sch5-Cl55

Commenced Action Note
16/10/2014 Amend Omitted definition of 'Heritage Department'

3-Sch5-Cl56

Commenced Action Note
16/10/2014 Amend Omitted definition of 'Heritage Minister'

3-Sch5-Cl57

Commenced Action Note
16/10/2014 Amend Substituted definition of 'Heritage Secretary'

3-Sch5-Cl58

Commenced Action Note
16/10/2014 Amend Omitted definition of 'Housing Department'

3-Sch5-Cl59

Commenced Action Note
16/10/2014 Amend Omitted definition of 'Housing Minister'

3-Sch5-Cl60

Commenced Action Note
16/10/2014 Amend Substituted definition of 'Housing Secretary'

3-Sch5-Cl61

Commenced Action Note
16/10/2014 Amend Substituted definition of 'Immigration Department'

3-Sch5-Cl62

Commenced Action Note
16/10/2014 Amend Omitted definition of 'Immigration Minister'

3-Sch5-Cl63

Commenced Action Note
16/10/2014 Amend Amended definition of 'Immigration Secretary'

3-Sch5-Cl64

Commenced Action Note
16/10/2014 Amend Substituted definition of 'Industry Department'

3-Sch5-Cl65

Commenced Action Note
16/10/2014 Amend Omitted definition of 'Industry Minister'
16/10/2014 Amend Omitted definition of 'Transport Secretary'

3-Sch5-Cl66

Commenced Action Note
16/10/2014 Amend Substituted definition of 'Water Department'

3-Sch5-Cl67

Commenced Action Note
16/10/2014 Amend Amended definition of 'Water Minister'

Land Transport Infrastructure Amendment Act 2014 (assent 11/09/2014)

Second Reading Speech - REPS

3-Sch2-Cl4

Commenced Action Note
10/10/2014 Amend Amended definition of 'Transport Department'

3-Sch2-Cl5

Commenced Action Note
10/10/2014 Amend Amended definition of 'Transport Minister'

Minerals Resource Rent Tax Repeal and Other Measures Act 2014 (assent 5/09/2014)

Explanatory Memorandum - REPS
Suplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch1-Cl28

Commenced Action Note
30/09/2014 Amend Omitted definition of 'allowance component'
30/09/2014 Amend Omitted definition of 'applicable instalment rate'
30/09/2014 Amend Omitted definition of 'arm's length consideration'

3-Sch1-Cl29

Commenced Action Note
30/09/2014 Amend Substituted definition of 'base value'

3-Sch1-Cl30

Commenced Action Note
30/09/2014 Amend Amended definition of 'base year'

3-Sch1-Cl31

Commenced Action Note
30/09/2014 Amend Amended definition of 'base year'

3-Sch1-Cl32

Commenced Action Note
30/09/2014 Amend Substituted definition of 'benchmark instalment rate'

3-Sch1-Cl33

Commenced Action Note
30/09/2014 Amend Amended definition of 'hold'

3-Sch1-Cl34

Commenced Action Note
30/09/2014 Amend Amended definition of 'hold'

3-Sch1-Cl36

Commenced Action Note
30/09/2014 Amend Substituted definition of 'instalment income'

3-Sch1-Cl37

Commenced Action Note
30/09/2014 Amend Substituted definition of 'instalment quarter'

3-Sch1-Cl38

Commenced Action Note
30/09/2014 Amend Omitted definition of 'MRRT allowance'
30/09/2014 Amend Omitted definition of 'MRRT law'
30/09/2014 Amend Omitted definition of 'MRRT liability'
30/09/2014 Amend Omitted definition of 'MRRT payable'
30/09/2014 Amend Omitted definition of 'MRRT return'
30/09/2014 Amend Omitted definition of 'MRRT year'
30/09/2014 Amend Omitted definition of 'MRRT'
30/09/2014 Amend Omitted definition of 'miner'
30/09/2014 Amend Omitted definition of 'mining expenditure'
30/09/2014 Amend Omitted definition of 'mining loss'
30/09/2014 Amend Omitted definition of 'mining profit'
30/09/2014 Amend Omitted definition of 'mining project interest'
30/09/2014 Amend Omitted definition of 'mining project split'
30/09/2014 Amend Omitted definition of 'mining project transfer'
30/09/2014 Amend Omitted definition of 'mining revenue event'
30/09/2014 Amend Omitted definition of 'mining revenue'

3-Sch1-Cl39

Commenced Action Note
30/09/2014 Amend Inserted definition 'petroleum resource rent tax amount'

3-Sch1-Cl40

Commenced Action Note
30/09/2014 Amend Inserted definition 'petroleum resource rent tax provisions'

3-Sch1-Cl41

Commenced Action Note
30/09/2014 Amend Omitted definition of 'pre-mining expenditure'
30/09/2014 Amend Omitted definition of 'pre-mining project interest'
30/09/2014 Amend Omitted definition of 'pre-mining revenue'
30/09/2014 Amend Omitted definition of 'rehabilitation tax offset'
30/09/2014 Amend Omitted definition of 'resource rent tax amount'
30/09/2014 Amend Omitted definition of 'resource rent tax provisions'
30/09/2014 Amend Omitted definition of 'split percentage'
30/09/2014 Amend Omitted definition of 'starting base asset'
30/09/2014 Amend Omitted definition of 'starting base return'

3-Sch1-Cl42

Commenced Action Note
30/09/2014 Amend Substituted definition of 'start time'

3-Sch1-Cl43

Commenced Action Note
30/09/2014 Amend Omitted definition of 'taxable mining profit'

3-Sch1-Cl44

Commenced Action Note
30/09/2014 Amend Omitted definition of 'taxable resource'

3-Sch1-Cl45

Commenced Action Note
30/09/2014 Amend Substituted definition of 'termination value'

3-Sch2-Cl34

Commenced Action Note
30/09/2014 Amend Omitted definition of 'carry back'

3-Sch2-Cl35

Commenced Action Note
30/09/2014 Amend Omitted definition of income tax liability'

3-Sch2-Cl36

Commenced Action Note
30/09/2014 Amend Omitted definition of 'interest in membership

3-Sch2-Cl37

Commenced Action Note
30/09/2014 Amend Omitted definition of 'loss carry back choice'

3-Sch2-Cl38

Commenced Action Note
30/09/2014 Amend Omitted definition of 'loss carry back tax offset'

3-Sch2-Cl39

Commenced Action Note
30/09/2014 Amend Omitted definition of 'loss carry back tax offset component'

3-Sch2-Cl40

Commenced Action Note
30/09/2014 Amend Omitted definition of 'scheme for a disposition'

3-Sch5-Cl34

Commenced Action Note
30/09/2014 Amend Amended definition of 'geothermal energy extraction'

3-Sch5-Cl35

Commenced Action Note
30/09/2014 Amend Omitted definition of 'geothermal energy extraction point'

3-Sch5-Cl36

Commenced Action Note
30/09/2014 Amend Substituted definition of 'geothermal energy resources'

3-Sch5-Cl37

Commenced Action Note
30/09/2014 Amend Amended definition of 'geothermal exploration information'

3-Sch5-Cl38

Commenced Action Note
30/09/2014 Amend Omitted definition of 'geothermal exploration right'

Clean Energy Legislation (Carbon Tax Repeal) Act 2014 (assent 17/07/2014)

Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch3-Cl5

Commenced Action Note
18/07/2014 Amend Omitted definition of 'eligible no-till seeder'

Trade Support Loans (Consequential Amendments) Act 2014 (assent 17/07/2014)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl7

Commenced Action Note
18/07/2014 Amend Inserted definition of 'accumulated TSL debt'

Infrastructure Australia Amendment Act 2014 (assent 17/07/2014)

Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch1-Cl99

Commenced Action Note
1/09/2014 Amend Inserted definition of 'Infrastructure CEO'

Tax Laws Amendment (Implementation of the FATCA Agreement) Act 2014 (assent 30/06/2014)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl1

Commenced Action Note
30/06/2014 Insert Inserted definition of 'FATCA Agreement'

Tax Laws Amendment (2014 Measures No. 1) Act 2014 (assent 30/05/2014)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl11

Commenced Action Note
30/05/2014 Amend Amended definition of 'unrecouped FMD deduction'

Tax Laws Amendment (2013 Measures No. 2) Act 2013 (assent 29/06/2013)

Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl41

Commenced Action Note
29/06/2013 Amend Inserted definition of 'instalment month'

3-Sch1-Cl42

Commenced Action Note
29/06/2013 Amend Inserted definition of 'monthly payer'

3-Sch1-Cl43

Commenced Action Note
29/06/2013 Amend Inserted definition of 'MPR test day'

3-Sch1-Cl44

Commenced Action Note
29/06/2013 Amend Amended definition of 'quarterly payer'

3-Sch2-Cl35

Commenced Action Note
29/06/2013 Amend Inserted definition of 'designated infrastructure project'
29/06/2013 Amend Inserted definition of 'infrastructure project capital expenditure'
29/06/2013 Amend Inserted definition of 'infrastructure project designation rules'
29/06/2013 Amend Inserted definition of designated infrastructure project entity'

3-Sch2-Cl36

Commenced Action Note
29/06/2013 Amend Amended definition of 'ownership test period'

3-Sch2-Cl37

Commenced Action Note
29/06/2013 Amend Inserted definition of 'provisionally designated infrastructure project'

3-Sch2-Cl38

Commenced Action Note
29/06/2013 Amend Amended definition of 'definition of same business test period'

3-Sch2-Cl39

Commenced Action Note
29/06/2013 Amend Amended definition of 'definition of tax loss'

3-Sch2-Cl40

Commenced Action Note
29/06/2013 Amend Amended definition of 'definition of tax loss'

3-Sch2-Cl41

Commenced Action Note
29/06/2013 Amend Amended defnition of 'test period'

3-Sch2-Cl42

Commenced Action Note
29/06/2013 Amend Amended definition of 'definition of test time'

3-Sch5-Cl7

Commenced Action Note
29/06/2013 Amend Inserted definition of 'periodic aggregate tax information'

Tax Laws Amendment (2013 Measures No. 3) Act 2013 (assent 29/06/2013)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl44

Commenced Action Note
1/01/2014 Amend Amended definition of 'rcognised tax adviser'

3-Sch1-Cl45

Commenced Action Note
1/01/2014 Amend Inserted definition of 'registered tax agent BAS agent or tax (financial) advise

3-Sch1-Cl46

Commenced Action Note
1/01/2014 Amend Omitted definition of 'registered tax agent or BAS agent'

Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013 (assent 29/06/2013)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl10

Commenced Action Note
29/06/2013 Amend Substituted definition of 'excess concessional contributions'

3-Sch1-Cl11

Commenced Action Note
29/06/2013 Amend Substituted definition of notional taxed contributions'

3-Sch1-Cl7

Commenced Action Note
29/06/2013 Amend Substituted definition of 'concessional contributions'

3-Sch1-Cl74

Commenced Action Note
29/06/2013 Amend Omitted definition of 'excess concessional contributions tax'

3-Sch1-Cl75

Commenced Action Note
29/06/2013 Amend Omitted definition of 'excess contributions tax'

3-Sch1-Cl76

Commenced Action Note
29/06/2013 Amend Omitted definition of 'excess contributions tax assessment'

3-Sch1-Cl77

Commenced Action Note
29/06/2013 Amend Inserted definition of 'excess non concessional contributions tax assessment'

3-Sch1-Cl78

Commenced Action Note
29/06/2013 Amend Omitted definition of 'original excess contributions tax assessment day'

3-Sch1-Cl79

Commenced Action Note
29/06/2013 Amend Inserted definition of 'original excess non concessional contributions tax assessment day'

3-Sch1-Cl8

Commenced Action Note
29/06/2013 Amend Substituted definition of 'concessional contributions cap'

3-Sch1-Cl9

Commenced Action Note
29/06/2013 Amend Substituted definition of 'defined benefit interest'

Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 (assent 29/06/2013)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl36

Commenced Action Note
29/06/2013 Amend Inserted definition of 'area covered by an international tax sharing treaty'

3-Sch2-Cl37

Commenced Action Note
29/06/2013 Amend Inserted definition of 'arm s length conditions'

3-Sch2-Cl38

Commenced Action Note
29/06/2013 Amend Inserted definition of 'arm s length profit'

3-Sch2-Cl39

Commenced Action Note
29/06/2013 Amend Inserted definition of 'international tax sharing treaty'

3-Sch2-Cl40

Commenced Action Note
29/06/2013 Amend Inserted definition of 'PE'

3-Sch2-Cl41

Commenced Action Note
29/06/2013 Amend Inserted definition of 'reasonably arguable threshold'

3-Sch2-Cl42

Commenced Action Note
29/06/2013 Amend Inserted definition of 'residence article'

3-Sch2-Cl43

Commenced Action Note
29/06/2013 Amend Substituted definition of 'transfer pricing benefit'

Charities (Consequential Amendments and Transitional Provisions) Act 2013 (assent 28/06/2013)

Explanatory Memorandum - REPS
Addendum to the Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl36

Commenced Action Note
1/01/2014 Amend Amended definition of 'registered health promotion charity'

3-Sch1-Cl37

Commenced Action Note
1/01/2014 Amend Amended definition of 'registered public benevolent institution'

Superannuation Laws Amendment (MySuper Capital Gains Tax Relief and Other Measures) Act 2013 (assent 28/06/2013)

Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch1-Cl12

Commenced Action Note
28/06/2013 Amend Inserted definition of 'accrued default amount'

3-Sch1-Cl24

Commenced Action Note
2/07/2013 Repeal Omit definition of 'accrued default amount'

Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (assent 28/06/2013)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch3-Cl12

Commenced Action Note
28/06/2013 Amend Inserted definition of 'direct SRWUIP payment'

3-Sch3-Cl13

Commenced Action Note
28/06/2013 Amend Inserted definition of 'indirect SRWUIP payment'

3-Sch3-Cl14

Commenced Action Note
28/06/2013 Amend Inserted definition of 'SRWUIP expenditure'

3-Sch3-Cl15

Commenced Action Note
28/06/2013 Amend Inserted definition of 'SRWUIP payment'

3-Sch3-Cl16

Commenced Action Note
28/06/2013 Amend Inserted definition of 'SRWUIP program'

3-Sch3-Cl17

Commenced Action Note
28/06/2013 Amend Inserted definition of 'Water Secretary'

3-Sch5-Cl3

Commenced Action Note
29/06/2013 Amend Inserted definition of 'income tax liability'

3-Sch5-Cl4

Commenced Action Note
29/06/2013 Amend Inserted definition of 'interest membership interests'

3-Sch5-Cl5

Commenced Action Note
29/06/2013 Amend Inserted definition of 'scheme for a disposition'

3-Sch5-Cl9

Commenced Action Note
29/06/2013 Amend Inserted definition of 'tax offset refund'

3-Sch6-Cl35

Commenced Action Note
29/06/2013 Amend Inserted definition of 'carry back'

3-Sch6-Cl36

Commenced Action Note
29/06/2013 Amend Substituted definition of 'current year'

3-Sch6-Cl37

Commenced Action Note
29/06/2013 Amend Inserted definition of 'loss carry back choice'

3-Sch6-Cl38

Commenced Action Note
29/06/2013 Amend Inserted definition of 'loss carry back tax offset'

3-Sch6-Cl39

Commenced Action Note
29/06/2013 Amend Inserted definition of 'loss carry back tax offset component'

3-Sch6-Cl40

Commenced Action Note
29/06/2013 Amend Inserted definition of 'unutilised'

3-Sch6-Cl41

Commenced Action Note
29/06/2013 Amend Substituted definition of 'utilise'

3-Sch7-Cl2

Commenced Action Note
1/07/2012 Amend Inserted definition of 'petroleum resource rent tax law'

3-Sch7-Cl210

Commenced Action Note
24/11/2011 Amend Omitted definition of 'natural resource first occurring'

3-Sch7-Cl3

Commenced Action Note
1/07/2012 Amend Inserted definition of 'resource rent tax amount'

3-Sch7-Cl4

Commenced Action Note
1/07/2012 Amend Inserted definition of 'resource rent tax provisions'

Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 (assent 28/06/2013)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl11

Commenced Action Note
28/06/2013 Amend Inserted definition of 'documentary'

3-Sch2-Cl3

Commenced Action Note
28/06/2013 Amend Inserted definition of 'Emergency Management Minister'

3-Sch2-Cl9

Commenced Action Note
1/07/2017 Amend Omitted definition of 'Emergency Management Minister'

3-Sch7-Cl9

Commenced Action Note
28/06/2013 Amend Inserted definition of 'adjusted taxable income for offsets'

Tax Laws Amendment (2012 Measures No. 6) Act 2012 (assent 28/06/2013)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl22

Commenced Action Note
28/06/2013 Amend Omitted definition of 'Aboriginal'

3-Sch1-Cl23

Commenced Action Note
28/06/2013 Insert Inserted definition of 'Indigenous land'

3-Sch1-Cl5

Commenced Action Note
28/06/2013 Amend Inserted definition of 'Indigenous holding entity'

3-Sch1-Cl6

Commenced Action Note
28/06/2013 Amend Inserted definition of 'IIndigenous person'

3-Sch1-Cl7

Commenced Action Note
28/06/2013 Amend Inserted definition of 'native title'

3-Sch1-Cl8

Commenced Action Note
28/06/2013 Amend Inserted definition of 'native title benefit'

3-Sch3-Cl29

Commenced Action Note
28/06/2013 Amend Inserted definition of 'geothermal energy extraction'

3-Sch3-Cl30

Commenced Action Note
28/06/2013 Amend Inserted definition of 'geothermal energy extraction right'

3-Sch3-Cl31

Commenced Action Note
28/06/2013 Amend Inserted definition of 'geothermal energy resources'

3-Sch3-Cl32

Commenced Action Note
28/06/2013 Amend Inserted definition of 'geothermal exploration information'

3-Sch3-Cl33

Commenced Action Note
28/06/2013 Amend Inserted definition of 'geothermal exploration'

Tax and Superannuation Laws Amendment (Increased Concessional Contributions Cap and Other Measures) Act 2013 (assent 28/06/2013)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch3-Cl11

Commenced Action Note
28/06/2013 Amend Inserted definition of 'Division 293 tax law'
28/06/2013 Amend Inserted definition of 'Division 293 tax'
28/06/2013 Amend Inserted definition of 'assessed Division 293 tax'
28/06/2013 Amend Inserted definition of 'debt account discharge liability'
28/06/2013 Amend Inserted definition of 'deferral reversal'
28/06/2013 Amend Inserted definition of 'deferred to a debt account'
28/06/2013 Amend Inserted definition of 'defined benefit contributions'
28/06/2013 Amend Inserted definition of 'defined benefit tax'
28/06/2013 Amend Inserted definition of 'end benefit'
28/06/2013 Amend Inserted definition of 'low tax contributions'
28/06/2013 Amend Inserted definition of 'release entitlement'
28/06/2013 Amend Inserted definition of 'taxable contributions'

National Disability Insurance Scheme Legislation Amendment Act 2013 (assent 28/05/2013)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch3-Cl8

Commenced Action Note
28/05/2013 Amend Inserted definition of 'NDIS amount'

Tax Laws Amendment (Clean Building Managed Investment Trust) Act 2012 (assent 10/12/2012)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl1

Commenced Action Note
10/12/2012 Amend Inserted definition of 'clean building'

3-Sch1-Cl2

Commenced Action Note
10/12/2012 Amend Inserted definition of 'clean building managed investment trust'

Superannuation Legislation Amendment (New Zealand Arrangement) Act 2012 (assent 10/12/2012)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl3

Commenced Action Note
1/07/2013 Amend Inserted definition of 'Australian-sourced amount'

3-Sch1-Cl4

Commenced Action Note
1/07/2013 Amend Inserted definition of 'KiwiSaver scheme'

3-Sch1-Cl5

Commenced Action Note
1/07/2013 Amend Inserted definition of 'KiwiSaver scheme provider'

3-Sch1-Cl6

Commenced Action Note
1/07/2013 Amend Inserted definition of 'New Zealand-sourced amount'

3-Sch1-Cl7

Commenced Action Note
1/07/2013 Amend Inserted definition of 'returning New Zealand-sourced amount'

3-Sch1-Cl8

Commenced Action Note
1/07/2013 Amend Amended definition of 'tax free component'

Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012 (assent 3/12/2012)

Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch2-Cl189

Commenced Action Note
3/12/2012 Amend Amended definition of 'eligible Division 166 company'

3-Sch2-Cl19

Commenced Action Note
3/12/2012 Amend Inserted definition of 'ACNC type of entity'

3-Sch2-Cl20

Commenced Action Note
3/12/2012 Amend Inserted definition of 'registered charity'

3-Sch2-Cl21

Commenced Action Note
3/12/2012 Amend Inserted definition of 'registered health promotion charity'

3-Sch2-Cl22

Commenced Action Note
3/12/2012 Amend Inserted definition of 'registered public benevolent institution'

Statute Law Revision Act 2012 (assent 22/09/2012)

Second Reading Speech - REPS

3-Sch7-Cl9

Commenced Action Note
22/09/2012 Amend Omitted definition of 'film licensed investment company'

Tax Laws Amendment (Investment Manager Regime) Act 2012 (assent 13/09/2012)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl10

Commenced Action Note
13/09/2012 Insert Inserted definition of 'non-IMR net capital gain'

3-Sch1-Cl11

Commenced Action Note
13/09/2012 Insert Inserted definition of 'non-IMR net income'

3-Sch1-Cl12

Commenced Action Note
13/09/2012 Insert Inserted definition of 'non-IMR partnership loss'

3-Sch1-Cl13

Commenced Action Note
13/09/2012 Insert Inserted definition of 'non-IMR partnership net income'

3-Sch1-Cl14

Commenced Action Note
13/09/2012 Insert Inserted definition of 'pre-2012 IMR capital gain'

3-Sch1-Cl15

Commenced Action Note
13/09/2012 Insert Inserted definition of 'pre-2012 IMR income'

3-Sch1-Cl4

Commenced Action Note
13/09/2012 Insert Inserted definition of 'IMR capital gain'

3-Sch1-Cl5

Commenced Action Note
13/09/2012 Insert Inserted definition of 'IMR capital loss'

3-Sch1-Cl6

Commenced Action Note
13/09/2012 Insert Inserted definition of 'IMR deduction'

3-Sch1-Cl7

Commenced Action Note
13/09/2012 Insert Inserted definition of 'IMR foreign fund'

3-Sch1-Cl8

Commenced Action Note
13/09/2012 Insert Inserted definition of 'IMR income'

3-Sch1-Cl9

Commenced Action Note
13/09/2012 Insert Inserted definition of 'non-IMR Division 6E net income'

Tax Laws Amendment (Cross-Border Transfer Pricing) Act (No. 1) 2012 (assent 8/09/2012)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl10

Commenced Action Note
8/09/2012 Amend Inserted definition of 'international tax agreement'

3-Sch1-Cl11

Commenced Action Note
8/09/2012 Amend Inserted definition of 'transfer pricing benefit'

3-Sch1-Cl8

Commenced Action Note
8/09/2012 Amend Inserted definition of 'associated enterprises article'

3-Sch1-Cl9

Commenced Action Note
8/09/2012 Amend Inserted definition of 'business profits article'

Paid Parental Leave and Other Legislation Amendment (Dad and Partner Pay and Other Measures) Act 2012 (assent 22/07/2012)

Second Reading Speech - REPS

3-Sch1-Cl107

Commenced Action Note
1/10/2012 Amend Inserted definition of 'dad and partner pay'

Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012 (assent 27/06/2012)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch4-Cl10

Commenced Action Note
27/06/2012 Amend Substituted definition of 'reportable superannuation contributions'

Tax Laws Amendment (2012 Measures No. 1) Act 2012 (assent 27/06/2012)

Revised Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch5-Cl3

Commenced Action Note
1/07/2012 Amend Amended definition of 'index number'

Tax Laws Amendment (2012 Measures No. 3) Act 2012 (assent 21/06/2012)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl6

Commenced Action Note
21/06/2012 Amend Inserted definition of 'Seasonal Labour Mobility Program withholding tax'

Tax Laws Amendment (Shipping Reform) Act 2012 (assent 21/06/2012)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl10

Commenced Action Note
21/06/2012 Amend Inserted definition of 'shipping passenger'

3-Sch1-Cl5

Commenced Action Note
21/06/2012 Amend Inserted definition of 'core shipping activities'

3-Sch1-Cl6

Commenced Action Note
21/06/2012 Amend Inserted definition of 'incidental shipping activities'

3-Sch1-Cl7

Commenced Action Note
21/06/2012 Amend Inserted definition of 'shipping activities'

3-Sch1-Cl8

Commenced Action Note
21/06/2012 Amend Inserted definition of 'shipping cargo'

3-Sch1-Cl9

Commenced Action Note
21/06/2012 Amend Inserted definition of 'shipping exempt income certificate'

3-Sch2-Cl7

Commenced Action Note
21/06/2012 Amend Amended definition of 'effective life'

3-Sch2-Cl8

Commenced Action Note
21/06/2012 Amend Substituted definition of remaining effective life'

Indirect Tax Laws Amendment (Assessment) Act 2012 (assent 15/04/2012)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl18

Commenced Action Note
1/07/2012 Amend Inserted definition of 'assessable amount'

3-Sch1-Cl19

Commenced Action Note
1/07/2012 Amend Inserted definition of 'assessed GST'

3-Sch1-Cl20

Commenced Action Note
1/07/2012 Amend Inserted definition of 'assessed net amount'

3-Sch1-Cl21

Commenced Action Note
1/07/2012 Amend Inserted definition of 'assessed net fuel amount'

3-Sch1-Cl22

Commenced Action Note
1/07/2012 Amend Substitute definition 'assessment'

3-Sch1-Cl23

Commenced Action Note
1/07/2012 Amend Inserted definition of 'customs dealings'

3-Sch1-Cl24

Commenced Action Note
1/07/2012 Amend Inserted definition of 'fuel tax return'

3-Sch1-Cl25

Commenced Action Note
1/07/2012 Amend Inserted definition of 'import declaration'

3-Sch1-Cl254

Commenced Action Note
1/01/2017 Repeal Omitted definition of 'reviewable indirect tax decision'

3-Sch1-Cl26

Commenced Action Note
1/07/2012 Amend Inserted definition of 'import declaration advice'

3-Sch1-Cl27

Commenced Action Note
1/07/2012 Amend Inserted definition of 'period of review'

3-Sch1-Cl28

Commenced Action Note
1/07/2012 Amend Inserted definition of 'self-assessed clearance declaration advice'

3-Sch4-Cl17

Commenced Action Note
15/04/2012 Amend Inserted definition of 'Deputy Second Commissioner'

3-Sch4-Cl18

Commenced Action Note
15/04/2012 Amend Inserted definition of 'Second Commissioner'

Customs Amendment (Reducing Business Compliance Burden) Act 2012 (assent 15/04/2012)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl13

Commenced Action Note
15/04/2012 Amend Inserted definition of excise-equivalent goods'

3-Sch1-Cl14

Commenced Action Note
15/04/2012 Amend Inserted definition of 'like customable goods'

Fairer Private Health Insurance Incentives Act 2012 (assent 4/04/2012)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl6

Commenced Action Note
1/07/2012 Amend Inserted definition of 'complying health insurance policy'

3-Sch1-Cl7

Commenced Action Note
1/07/2012 Amend Omitted definition of 'incentive amount'

3-Sch1-Cl8

Commenced Action Note
1/07/2012 Amend Inserted definition of 'PHIIB'

3-Sch1-Cl9

Commenced Action Note
1/07/2012 Amend Inserted definition of 'share of the PHII benefit'

Tax Laws Amendment (Stronger Fairer Simpler and Other Measures) Act 2012 (assent 29/03/2012)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl5

Commenced Action Note
29/03/2012 Amend Omitted definition of 'net small business income'

3-Sch1-Cl6

Commenced Action Note
29/03/2012 Amend Omitted definition of 'net small business entity turnover'

3-Sch2-Cl63

Commenced Action Note
29/03/2012 Amend Amended definition of 'closing pool balance'

3-Sch2-Cl64

Commenced Action Note
29/03/2012 Amend Amended definition of 'long life small business pool'

Petroleum Resource Rent Tax Assessment Amendment Act 2012 (assent 29/03/2012)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch6-Cl8

Commenced Action Note
1/07/2012 Amend Amended definition of 'petroleum resource rent tax'

Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012 (assent 29/03/2012)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl11

Commenced Action Note
1/07/2012 Amend Inserted definition of 'assessable amount'

3-Sch2-Cl12

Commenced Action Note
1/07/2012 Amend Substituted definition of 'assessment'

3-Sch2-Cl13

Commenced Action Note
1/07/2012 Amend Inserted definition of 'Deputy Commissioner'

3-Sch2-Cl14

Commenced Action Note
1/07/2012 Amend Inserted definition of 'original assessment'

3-Sch2-Cl15

Commenced Action Note
1/07/2012 Amend Inserted definition of 'period of review'

3-Sch2-Cl16

Commenced Action Note
1/07/2012 Amend Inserted definition of 'Second Commissioner'

3-Sch3-Cl91

Commenced Action Note
1/07/2012 Amend Amended definition of 'hold'

Tax Laws Amendment (2011 Measures No. 9) Act 2012 (assent 21/03/2012)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch6-Cl169

Commenced Action Note
21/03/2012 Amend Substitute definition 'exploration or prospecting'

3-Sch6-Cl170

Commenced Action Note
21/03/2012 Amend Amended definition of 'housing and welfare'

3-Sch6-Cl171

Commenced Action Note
21/03/2012 Amend Substituted definition of 'minerals'

3-Sch6-Cl172

Commenced Action Note
21/03/2012 Amend Amended definition of 'mining operations'

3-Sch6-Cl173

Commenced Action Note
21/03/2012 Amend Amended definition of 'mining quarrying or prospecting information'

3-Sch6-Cl174

Commenced Action Note
21/03/2012 Amend Amended definition of 'mining quarrying or prospecting right'

3-Sch6-Cl175

Commenced Action Note
21/03/2012 Amend Substituted definition of 'natural resource'

3-Sch6-Cl176

Commenced Action Note
21/03/2012 Amend Substituted definition of 'petroleum'

3-Sch6-Cl177

Commenced Action Note
21/03/2012 Amend Inserted definition of 'BAS amount'

3-Sch6-Cl178

Commenced Action Note
21/03/2012 Amend Omitted definition of 'BAS amounts'

3-Sch6-Cl237

Commenced Action Note
21/03/2012 Amend Amended definition of 'income tax law'

3-Sch6-Cl238

Commenced Action Note
21/03/2012 Amend Inserted definition of ''Medicare levy'

3-Sch6-Cl239

Commenced Action Note
21/03/2012 Amend Inserted definition of ''Medicare levy (fringe) benefits surcharge'

3-Sch6-Cl240

Commenced Action Note
21/03/2012 Amend Substituted definition of 'Medicare levy surcharge'

3-Sch6-Cl58

Commenced Action Note
21/03/2012 Amend Amended definition of 'apportionable deductions'

3-Sch6-Cl59

Commenced Action Note
21/03/2012 Amend Amended definition of 'consideration receivable'

3-Sch6-Cl6

Commenced Action Note
21/03/2012 Amend Amended definition of 'non-arm s length limited recourse debt'

3-Sch6-Cl74

Commenced Action Note
21/03/2012 Amend Amended definition of 'annual tax period election

3-Sch6-Cl75

Commenced Action Note
21/03/2012 Amend Amended definition of 'fund-raising event'

3-Sch6-Cl76

Commenced Action Note
21/03/2012 Amend Amended definition of 'precious metal'

3-Sch6-Cl77

Commenced Action Note
21/03/2012 Amend Amended definition of 'pre-school course'

3-Sch6-Cl78

Commenced Action Note
21/03/2012 Amend Amended definition of 'primary course'

3-Sch6-Cl79

Commenced Action Note
21/03/2012 Amend Amended definition of 'residential premises'

3-Sch6-Cl80

Commenced Action Note
21/03/2012 Amend Amended definition of 'retirement village'

3-Sch6-Cl81

Commenced Action Note
21/03/2012 Amend Amended definition of ' secondary course'

3-Sch6-Cl82

Commenced Action Note
21/03/2012 Amend Amended definition of 'tertiary course'

3-Sch6-Cl83

Commenced Action Note
21/03/2012 Amend Amended definition of 'untaxed Commonwealth entity'

Clean Energy (Consequential Amendments) Act 2011 (assent 18/11/2011)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl54

Commenced Action Note
2/4/2012 Amend Inserted definition 'actual cost method'

3-Sch2-Cl55

Commenced Action Note
2/4/2012 Amend Inserted definition 'Australian carbon credit unit'

3-Sch2-Cl56

Commenced Action Note
2/4/2012 Amend Inserted definition 'carbon unit'

3-Sch2-Cl57

Commenced Action Note
2/4/2012 Amend Amended definition of 'cost'

3-Sch2-Cl58

Commenced Action Note
2/4/2012 Amend Amended definition of 'cost'

3-Sch2-Cl59

Commenced Action Note
2/4/2012 Amend Inserted definition of 'eligible no-till seeder'

3-Sch2-Cl60

Commenced Action Note
2/4/2012 Amend Inserted definition of 'FIFO cost method'

3-Sch2-Cl61

Commenced Action Note
2/4/2012 Amend Inserted definition of 'free carbon unit'

3-Sch2-Cl62

Commenced Action Note
2/4/2012 Amend Amended definition of 'hold'

3-Sch2-Cl63

Commenced Action Note
2/4/2012 Amend Inserted definition of 'international emissions unit'

3-Sch2-Cl64

Commenced Action Note
2/4/2012 Amend Inserted definition of 'Kyoto unit'

3-Sch2-Cl65

Commenced Action Note
2/4/2012 Amend Inserted definition of 'market value method'

3-Sch2-Cl66

Commenced Action Note
2/4/2012 Amend Inserted definition of 'prescribed international unit'

3-Sch2-Cl67

Commenced Action Note
2/4/2012 Amend Inserted definition of 'registered emissions unit'

3-Sch2-Cl68

Commenced Action Note
2/4/2012 Amend Amended definition of 'trading stock'

3-Sch2-Cl69

Commenced Action Note
2/4/2012 Amend Amended definition of 'value'

3-Sch2-Cl70

Commenced Action Note
2/4/2012 Amend Amended definition of 'value'

3-Sch2-Cl71

Commenced Action Note
2/4/2012 Amend Inserted definition of 'vintage year'

Australian National Registry of Emissions Units Act 2011 (assent 15/09/2011)

3-Sch1-Cl11

Commenced Action Note
29/06/2012 Amend Inserted definition of 'PAYG withholding non-compliance tax'

3-Sch3-Cl11

Commenced Action Note
29/06/2012 Amend Inserted definition of 'asset forming part of goodwill'

3-Sch3-Cl12

Commenced Action Note
29/06/2012 Amend Inserted definition of 'non-deductible right to future income'

3-Sch3-Cl13

Commenced Action Note
29/06/2012 Amend Inserted definition of 'right to future income'

3-Sch3-Cl14

Commenced Action Note
29/06/2012 Amend Inserted definition of 'unbilled income asset'

3-Sch3-Cl25

Commenced Action Note
29/06/2012 Amend Omitted definition of 'unbilled income asset'

3-Sch3-Cl45

Commenced Action Note
29/06/2012 Amend Omitted definition of 'assets forming part of goodwill'

3-Sch3-Cl46

Commenced Action Note
29/06/2012 Amend Omitted definition of 'non-deductible right to future income'

3-Sch3-Cl47

Commenced Action Note
29/06/2012 Amend Omitted definition of 'unexpended tax cost setting amount'

3-Sch3-Cl48

Commenced Action Note
29/06/2012 Amend Inserted definition of 'WIP amount asset'

Tax Laws Amendment (Research and Development) Act 2011 (assent 8/08/2011)

Explanatory Memorandum - REPS
Correction to the Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch1-Cl10

Commenced Action Note
8/09/2011 Amend Inserted definition of 'supporting R & D activities'

3-Sch1-Cl2

Commenced Action Note
8/09/2011 Amend Inserted definition of 'core R & D activities'

3-Sch1-Cl3

Commenced Action Note
8/09/2011 Amend Inserted definition of 'CRC program'

3-Sch1-Cl4

Commenced Action Note
8/09/2011 Amend Inserted definition of 'feedstock revenue'

3-Sch1-Cl5

Commenced Action Note
8/09/2011 Amend Inserted definition of 'partner s proportion'

3-Sch1-Cl6

Commenced Action Note
8/09/2011 Amend Inserted definition of 'R & D activities'

3-Sch1-Cl7

Commenced Action Note
8/09/2011 Amend Inserted definition of 'R & D entity'

3-Sch1-Cl8

Commenced Action Note
8/09/2011 Amend Inserted definition of 'R & D partnership'

3-Sch1-Cl9

Commenced Action Note
8/09/2011 Amend Omitted definition 'research and development activities'

3-Sch3-Cl106

Commenced Action Note
8/09/2011 Amend Amended definition of 'capital allowances'

3-Sch3-Cl107

Commenced Action Note
8/09/2011 Amend Amended definition of 'capital allowances'

Tax Laws Amendment (2011 Measures No. 5) Act 2011 (assent 29/06/2011)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl25

Commenced Action Note
29/06/2011 Amend Inserted definition of 'Division 6 percentage'

3-Sch2-Cl26

Commenced Action Note
29/06/2011 Amend Amended definition of 'share'

3-Sch2-Cl27

Commenced Action Note
29/06/2011 Amend Inserted definition of 'specifically entitled'

3-Sch3-Cl14

Commenced Action Note
29/06/2011 Amend Amended definition of 'member'

3-Sch3-Cl15

Commenced Action Note
29/06/2011 Amend Inserted definition of 'NRAS approved participant'

3-Sch3-Cl16

Commenced Action Note
29/06/2011 Amend Inserted definition of 'NRAS certificate'

3-Sch3-Cl17

Commenced Action Note
29/06/2011 Amend Inserted definition of 'NRAS consortium'

3-Sch3-Cl18

Commenced Action Note
29/06/2011 Amend Inserted definition of 'NRAS dwelling'

3-Sch3-Cl19

Commenced Action Note
29/06/2011 Amend Amended definition of 'NRAS rent'

Tax Laws Amendment (2010 Measures No. 5) Act 2010 (assent 29/06/2011)

Second Reading Speech - REPS

3-Sch3-Cl7

Commenced Action Note
29/06/2011 Amend Inserted definition of 'adjacent land'

3-Sch3-Cl8

Commenced Action Note
29/06/2011 Amend Inserted definition of 'adjacent structure'

3-Sch3-Cl9

Commenced Action Note
29/06/2011 Amend Inserted definition of maximum exempt land'

3-Sch4-Cl4

Commenced Action Note
29/06/2011 Amend Inserted definition of 'disability superannuation benefit'

3-Sch4-Cl5

Commenced Action Note
29/06/2011 Amend Inserted definition of 'disability superannuation benefit'

Tax Laws Amendment (2011 Measures No. 2) Act 2011 (assent 27/06/2011)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch5-Cl141

Commenced Action Note
27/06/2011 Amend Inserted definition of 'control a non-fixed trust'

3-Sch5-Cl142

Commenced Action Note
27/06/2011 Amend Inserted definition of 'excepted trust'

3-Sch5-Cl143

Commenced Action Note
27/06/2011 Amend Inserted definition of 'fixed entitlement'

3-Sch5-Cl145

Commenced Action Note
27/06/2011 Amend Substitute definition 'more than a 50% stake'

3-Sch5-Cl159

Commenced Action Note
27/06/2011 Amend Omitted definition of 'land transport facilities borrowings agreement'

3-Sch5-Cl160

Commenced Action Note
27/06/2011 Amend Omitted definition of 'land transport facility'

3-Sch5-Cl161

Commenced Action Note
27/06/2011 Amend Omitted definition of 'LTF interest'

3-Sch5-Cl162

Commenced Action Note
27/06/2011 Amend Omitted definition of 'related facility'

3-Sch5-Cl18

Commenced Action Note
28/06/2011 Amend Inserted definition of 'Employment Department'

3-Sch5-Cl19

Commenced Action Note
28/06/2011 Amend Inserted definition 'Employment Minister'

3-Sch5-Cl20

Commenced Action Note
28/06/2011 Amend Inserted definition 'Employment Secretary'

3-Sch5-Cl394

Commenced Action Note
27/06/2011 Amend Amended definition of 'family trust'

3-Sch5-Cl395

Commenced Action Note
27/06/2011 Amend Amended definition of 'tax loss'

3-Sch5-Cl400

Commenced Action Note
27/06/2011 Amend Inserted definition of 'Excise Acts'

Tax Laws Amendment (2011 Measures No. 1) Act 2011 (assent 25/05/2011)

Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch3-Cl35

Commenced Action Note
26/05/2011 Amend Inserted definition of 'FHSA mortgage payment'

Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010 (assent 16/12/2010)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

Sch2-Cl39

Commenced Action Note
17/12/2010 Amend Inserted definition of 'authorised ASIO officer'

Sch2-Cl40

Commenced Action Note
17/12/2010 Amend Inserted definition of 'authorised law enforcement agency officer'

Sch2-Cl41

Commenced Action Note
17/12/2010 Amend Inserted definition of 'law enforcement agency'

Sch2-Cl42

Commenced Action Note
17/12/2010 Amend Inserted definition of 'proceeds of crime order'

Sch2-Cl43

Commenced Action Note
17/12/2010 Amend Inserted definition of 'Project Wickenby officer'

Sch2-Cl44

Commenced Action Note
17/12/2010 Amend Inserted definition of 'Project Wickenby taskforce agency'

Sch2-Cl45

Commenced Action Note
17/12/2010 Amend Inserted definition of 'Project Wickenby taskforce supporting agency'

Sch2-Cl46

Commenced Action Note
17/12/2010 Amend Inserted definition of 'protected information'

Sch2-Cl47

Commenced Action Note
17/12/2010 Amend Inserted definition of 'purposes of the Project Wickenby taskforce'

Sch2-Cl48

Commenced Action Note
17/12/2010 Amend Inserted definition of 'serious offence'

Sch2-Cl49

Commenced Action Note
17/12/2010 Amend Inserted definition of 'taskforce officer'

Sch2-Cl50

Commenced Action Note
17/12/2010 Amend Amended definition 'taxation law'

Sch2-Cl51

Commenced Action Note
17/12/2010 Amend Inserted defintion of 'taxation officer'

Sch3-Cl10

Commenced Action Note
17/12/2010 Amend Inserted definition of 'Health Department'

Sch3-Cl11

Commenced Action Note
17/12/2010 Amend Inserted definition of 'Health Minister'

Sch3-Cl12

Commenced Action Note
17/12/2010 Amend Inserted definition of 'Health Secretary'

Sch3-Cl13

Commenced Action Note
17/12/2010 Amend Inserted definition of 'Immigration Department'

Sch3-Cl14

Commenced Action Note
17/12/2010 Amend Inserted definition of 'Immigration Minister'

Sch3-Cl15

Commenced Action Note
17/12/2010 Amend Inserted definition of 'Immigration Secretary'

Sch3-Cl7

Commenced Action Note
17/12/2010 Amend Inserted definition of 'Defence Department'

Sch3-Cl8

Commenced Action Note
17/12/2010 Amend Inserted definition of 'Defence Secretary'

Sch3-Cl9

Commenced Action Note
17/12/2010 Amend Inserted definition of 'Education Secretary'

Tax Laws Amendment (2010 Measures No. 4) Act 2010 (assent 7/12/2010)

Explanatory Memorandum - REPS
Corrections to the Explanatory Memorandum - REPS
Second Reading Speech - REPS

Sch2-Cl7

Commenced Action Note
7/12/2010 Amend Inserted definition of 'water entitlement'

Sch3-Cl129

Commenced Action Note
26/03/2010 Amend Inserted definition of 'auditing principles'

Sch3-Cl130

Commenced Action Note
26/03/2010 Amend Amended definition of 'special accrual amount'

Sch3-Cl131

Commenced Action Note
1/07/2010 Amend Amended definition of 'special accrual amount'

Superannuation Legislation Amendment Act 2010 (assent 16/11/2010)

Explanatory Memorandum - REPS

3-Sch4-Cl17

Commenced Action Note
17/11/2010 Amend Inserted definition of 'successor fund'

Tax Laws Amendment (Foreign Source Income Deferral) Act (No. 1) 2010 (assent 14/07/2010)

Explanatory Memorandum - REPS

3-Sch1-Cl81

Commenced Action Note
14/07/2010 Amend Substituted definition of 'approved stock exchange'

3-Sch1-Cl82

Commenced Action Note
14/07/2010 Amend Substituted definition of 'attribution percentage'

3-Sch1-Cl83

Commenced Action Note
14/07/2010 Amend Omitted definition of 'FIF'

3-Sch1-Cl84

Commenced Action Note
14/07/2010 Amend Omitted definition of 'FLP'

3-Sch1-Cl85

Commenced Action Note
14/07/2010 Amend Omitted definition of 'foreign investment fund'

3-Sch1-Cl86

Commenced Action Note
14/07/2010 Amend Omitted definition of 'notional accounting period'

Paid Parental Leave (Consequential Amendments) Act 2010 (assent 14/07/2010)

Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch1-Cl53

Commenced Action Note
1/10/2010 Amend Inserted definition of 'parental leave pay'

Tax Laws Amendment (2010 Measures No. 3) Act 2010 (assent 29/06/2010)

Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch2-Cl8

Commenced Action Note
29/06/2010 Amend Inserted definition of 'VBIF'

3-Sch4-Cl6

Commenced Action Note
29/06/2010 Insert Inserted definition of 'principal beneficiary'

3-Sch4-Cl7

Commenced Action Note
29/06/2010 Insert Inserted definition of 'special disability trust'

3-Sch5-Cl3

Commenced Action Note
29/06/2010 Amend Inserted definition of 'MIT participation interest'

Tax Laws Amendment (Transfer of Provisions) Act 2010 (assent 29/06/2010)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl4

Commenced Action Note
1/07/2010 Amend Inserted definition of 'self-assessment entity'

3-Sch1-Cl5

Commenced Action Note
1/07/2010 Amend Inserted definition of 'statutory demand'

3-Sch2-Cl3

Commenced Action Note
1/07/2010 Amend Inserted definition of 'forgive'

3-Sch2-Cl4

Commenced Action Note
1/07/2010 Amend Inserted definition of 'forgiveness income year'

3-Sch2-Cl5

Commenced Action Note
1/07/2010 Amend Inserted definition of 'gross forgiven amount'

3-Sch2-Cl6

Commenced Action Note
1/07/2010 Amend Inserted definition of 'moneylending debt'

3-Sch2-Cl7

Commenced Action Note
1/07/2010 Amend Inserted definition of 'net forgiven amount

3-Sch2-Cl8

Commenced Action Note
1/07/2010 Amend Inserted definition of 'total net forgiven amount'

3-Sch3-Cl47

Commenced Action Note
1/07/2010 Amend Amended definition of 'depreciating asset lease'

3-Sch3-Cl48

Commenced Action Note
1/07/2010 Amend Omitted definition of 'finance charge'

3-Sch3-Cl49

Commenced Action Note
1/07/2010 Amend Amended definition of 'in-house software'

3-Sch3-Cl50

Commenced Action Note
1/07/2010 Amend Amended definition of 'IRU'

3-Sch3-Cl51

Commenced Action Note
1/07/2010 Amend Inserted definition of 'luxury car lease payment'

3-Sch3-Cl52

Commenced Action Note
1/07/2010 Amend Inserted definition of 'luxury car lease payment period'

3-Sch3-Cl53

Commenced Action Note
1/07/2010 Amend Substituted definition of 'luxury car'

3-Sch3-Cl54

Commenced Action Note
1/07/2010 Amend Omitted definition of 'notional loan'

3-Sch3-Cl55

Commenced Action Note
1/07/2010 Amend Omitted definition of 'notional loan principal'

3-Sch3-Cl56

Commenced Action Note
1/07/2010 Amend Substituted definition of 'special accrual amount'

3-Sch3-Cl57

Commenced Action Note
1/07/2010 Amend Inserted definition of 'subject to foreign tax'

3-Sch3-Cl58

Commenced Action Note
1/07/2010 Amend Omitted definition of 'subject to tax'

3-Sch3-Cl59

Commenced Action Note
1/07/2010 Amend Substituted definition of 'termination amount'

3-Sch4-Cl3

Commenced Action Note
1/07/2010 Amend Substituted definition of 'farm management deposit'

3-Sch4-Cl4

Commenced Action Note
1/07/2010 Amend Inserted definition of 'FMD provider'

3-Sch4-Cl5

Commenced Action Note
1/07/2010 Amend Inserted definition of 'owner'

3-Sch4-Cl6

Commenced Action Note
1/07/2010 Amend Inserted definition of 'unrecouped FMD deduction'

3-Sch5-Cl10

Commenced Action Note
1/07/2010 Amend Substituted definition of 'contract of reinsurance'

Tax Laws Amendment (2010 Measures No. 2) Act 2010 (assent 28/06/2010)

Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch2-Cl26

Commenced Action Note
1/07/2010 Amend Amended definition of 'quote'
1/07/2010 Amend Substituted definition of 'quoted'

3-Sch3-Cl3

Commenced Action Note
28/06/2010 Amend Inserted definition of 'HECS-HELP benefit'

Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 (assent 28/06/2010)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl10

Commenced Action Note
1/07/2010 Amend Omitted definition of 'indirect tax ruling'

3-Sch2-Cl11

Commenced Action Note
1/07/2010 Amend Omitted definition of 'private indirect tax ruling'

3-Sch2-Cl12

Commenced Action Note
1/07/2010 Amend Omitted definition of 'public indirect tax ruling'

3-Sch2-Cl7

Commenced Action Note
1/07/2010 Amend Inserted definition of 'excise duty'

3-Sch2-Cl8

Commenced Action Note
1/07/2010 Amend Inserted definition of 'excise law'

3-Sch2-Cl9

Commenced Action Note
1/07/2010 Amend Inserted definition of 'indirect tax or excsie ruling'

Tax Laws Amendment (2010 Measures No. 1) Act 2010 (assent 3/06/2010)

Explanatory Memorandum - REPS
Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch3-Cl7

Commenced Action Note
3/06/2010 Amend Amended definition of 'instalment income'

3-Sch5-Cl111

Commenced Action Note
3/06/2010 Amend Inserted definition of 'accounting principles'

3-Sch5-Cl112

Commenced Action Note
3/06/2010 Amend Inserted definition of 'accounting principles for tax cost setting'

3-Sch5-Cl122

Commenced Action Note
3/06/2010 Amend Amended definition of 'cash management trust'

3-Sch5-Cl16

Commenced Action Note
3/06/2010 Amend Amended definition of 'member'

3-Sch5-Cl219

Commenced Action Note
3/06/2010 Amend Inserted definition of 'non-membership equity interest'

3-Sch5-Cl33

Commenced Action Note
3/06/2010 Amend Inserted definition of 'pre-CGT proportion'

3-Sch5-Cl5

Commenced Action Note
3/06/2010 Amend Inserted definition of 'unexpected tax cost setting amount'

3-Sch5-Cl50

Commenced Action Note
3/06/2010 Amend Inserted definition of 'deferred roll-over gain'

3-Sch5-Cl51

Commenced Action Note
3/06/2010 Amend Inserted definition of 'deferred roll-over loss'

3-Sch5-Cl52

Commenced Action Note
3/06/2010 Amend Inserted definition of 'spread entity'

3-Sch5-Cl53

Commenced Action Note
3/06/2010 Amend Inserted definition of 'stick entity'

3-Sch5-Cl71

Commenced Action Note
3/06/2010 Amend Omitted definition of 'over-depreciated'

3-Sch5-Cl72

Commenced Action Note
3/06/2010 Amend Omitted definition of 'over-depreciation'

3-Sch6-Cl150

Commenced Action Note
3/06/2010 Amend Inserted definition of 'common stake'

3-Sch6-Cl151

Commenced Action Note
3/06/2010 Amend Inserted definition of 'common stakeholder'

3-Sch6-Cl152

Commenced Action Note
3/06/2010 Amend Substituted definition of 'quote'

3-Sch6-Cl153

Commenced Action Note
3/06/2010 Amend Omitted definition of 'quoted'

3-Sch6-Cl154

Commenced Action Note
3/06/2010 Amend Inserted definition of 'significant stake'

3-Sch6-Cl155

Commenced Action Note
3/06/2010 Amend Inserted definition of 'significant stakeholder'

Tax Laws Amendment (2009 GST Administration Measures) Act 2010 (assent 24/03/2010)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl14

Commenced Action Note
24/03/2010 Amend Inserted definition of 'tax invoice'

Tax Laws Amendment (2009 Measures No. 6) Act 2010 (assent 24/03/2010)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl10

Commenced Action Note
24/03/2010 Amend Amended definition of 'class'

Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 (assent 14/12/2009)

Explanatory Memorandum - REPS
Addendum to the Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl67

Commenced Action Note
14/12/2009 Amend Omitted definition of 'cessation time'

3-Sch1-Cl68

Commenced Action Note
14/12/2009 Amend Substituted definition of 'employee share scheme'

3-Sch1-Cl69

Commenced Action Note
14/12/2009 Amend Substituted definition of 'employee share trust'

3-Sch1-Cl70

Commenced Action Note
14/12/2009 Amend Inserted definition of 'ESS deferred taxing point'

3-Sch1-Cl71

Commenced Action Note
14/12/2009 Amend Inserted definition of 'ESS interest'

3-Sch1-Cl72

Commenced Action Note
14/12/2009 Amend Omitted definition of 'qualifying right'

3-Sch1-Cl73

Commenced Action Note
14/12/2009 Amend Omitted definition of 'qualifying share'

3-Sch1-Cl74

Commenced Action Note
14/12/2009 Amend Substituted definition of 'subsidiary'

3-Sch1-Cl75

Commenced Action Note
14/12/2009 Amend Inserted definition of 'TFN withholding tax (ESS)'

3-Sch1-Cl76

Commenced Action Note
14/12/2009 Amend Inserted definition of 'work and income support withholding payments'

Tax Laws Amendment (Resale Royalty Right for Visual Artists) Act 2009 (assent 9/12/2009)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl11

Commenced Action Note
9/6/2010 Amend Amended definition of 'copyright collecting society'

3-Sch1-Cl12

Commenced Action Note
9/6/2010 Amend Amended definition of 'copyright collecting society'

3-Sch1-Cl13

Commenced Action Note
9/6/2010 Amend Omitted definition of 'copyright income'

3-Sch1-Cl14

Commenced Action Note
9/6/2010 Amend Omitted definition of 'non-copyright income'

3-Sch1-Cl15

Commenced Action Note
9/6/2010 Amend Inserted definition of 'resale royalty'

3-Sch1-Cl16

Commenced Action Note
9/6/2010 Amend Inserted definition of 'resale royalty collecting society'

3-Sch1-Cl17

Commenced Action Note
9/6/2010 Amend Inserted definition of 'resale royalty right'

Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 (assent 16/11/2009)

Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl10

Commenced Action Note
1/03/2010 Amend Substituted definition of 'registered tax agent'

3-Sch1-Cl11

Commenced Action Note
1/03/2010 Amend Inserted definition of 'registered tax agent or BAS agent'

3-Sch1-Cl12

Commenced Action Note
1/03/2010 Amend Amended definition of 'taxation law'

3-Sch1-Cl9

Commenced Action Note
1/03/2010 Amend Amended definition of 'recognised tax adviser'

Tax laws Amendment (2009 Measures No. 4) Act 2009 (assent 18/09/2009)

Explanatory Memorandum - REPS
Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch2-Cl12

Commenced Action Note
1/10/2009 Amend Inserted definition of 'constitutional corporation'

3-Sch2-Cl13

Commenced Action Note
1/10/2009 Amend Omitted definition of 'prescribed private fund'

3-Sch2-Cl14

Commenced Action Note
1/10/2009 Amend Inserted definition of private ancillary fund'

3-Sch2-Cl15

Commenced Action Note
1/10/2009 Amend Inserted definition of 'private ancillary fund guidelines'

3-Sch5-Cl173

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Agriculture Department'

3-Sch5-Cl174

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Agriculture Minister'

3-Sch5-Cl175

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Agriculture Secretary'

3-Sch5-Cl176

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Arts Department'

3-Sch5-Cl177

Commenced Action Note
18/09/2009 Amend Substituted definition of 'Arts Minister'

3-Sch5-Cl178

Commenced Action Note
18/09/2009 Amend Substituted definition of 'Arts Secretary'

3-Sch5-Cl179

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Climate Change Department'

3-Sch5-Cl180

Commenced Action Note
18/09/2009 Amend Amended definition of 'Climate Change Minister'

3-Sch5-Cl181

Commenced Action Note
18/09/2009 Amend Substituted definition of 'Climate Change Secretary'

3-Sch5-Cl182

Commenced Action Note
18/09/2009 Amend Amended definition of 'Defence Minister'

3-Sch5-Cl183

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Education Department'

3-Sch5-Cl184

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Education Minister'

3-Sch5-Cl185

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Environment Department'

3-Sch5-Cl186

Commenced Action Note
18/09/2009 Amend Amended definition of 'Environment Minister'

3-Sch5-Cl187

Commenced Action Note
18/09/2009 Amend Substituted definition of 'Environment Secretary'

3-Sch5-Cl188

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Families Department'

3-Sch5-Cl189

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Families Minister'

3-Sch5-Cl190

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Families Secretary'

3-Sch5-Cl191

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Finance Minister'

3-Sch5-Cl192

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Foreign Affairs Minister'

3-Sch5-Cl193

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Heritage Department'

3-Sch5-Cl194

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Heritage Minister'

3-Sch5-Cl195

Commenced Action Note
18/09/2009 Amend Substituted definition of 'Heritage Secretary'

3-Sch5-Cl196

Commenced Action Note
18/09/2009 Amend Inserted definition of Housing Department'

3-Sch5-Cl197

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Housing Minister'

3-Sch5-Cl198

Commenced Action Note
18/09/2009 Amend Substituted definition of 'Housing Secretary'

3-Sch5-Cl199

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Industry Department'

3-Sch5-Cl200

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Industry Minister'

3-Sch5-Cl201

Commenced Action Note
18/09/2009 Amend Substituted definition of 'Industry Secretary'

3-Sch5-Cl202

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Transport Department'

3-Sch5-Cl203

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Transport Minister'

3-Sch5-Cl204

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Transport Secretary'

3-Sch5-Cl340

Commenced Action Note
18/09/2009 Amend Amended definition of 'legal personal representative'

3-Sch5-Cl341

Commenced Action Note
18/09/2009 Amend Inserted definition of 'State insurer'

Financial Sector Legislation Amendment (Enhancing Supervision and Enforcement) Act 2009 (assent 27/08/2009)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl208

Commenced Action Note
28/02/2010 Amend Amended definition of 'life insurance company'

Tax Laws Amendment (2009 Measures No. 3) Act 2009 (assent 24/06/2009)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl1

Commenced Action Note
24/06/2009 Amend Inserted definition of 'annual tax period election'

Tax Laws Amendment (2009 Measures No. 2) Act 2009 (assent 23/06/2009)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch4-Cl11

Commenced Action Note
23/06/2009 Amend Inserted definition of 'Water Department'

3-Sch4-Cl12

Commenced Action Note
23/06/2009 Amend Inserted definition of 'Water Minister'

Tax Laws Amendment (Small Business and General Business Tax Break) Act 2009 (assent 22/05/2009)

Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch1-Cl5

Commenced Action Note
22/05/2009 Amend Inserted definition of 'first use time'

3-Sch1-Cl6

Commenced Action Note
22/05/2009 Amend Inserted definition of 'investment commitment time'

3-Sch1-Cl7

Commenced Action Note
22/05/2009 Amend Inserted definition of 'new investment threshold'

3-Sch1-Cl8

Commenced Action Note
22/05/2009 Amend Inserted definition of 'recognised new investment amount'

Tax Laws Amendment (2009 Measures No. 1) 2009 (assent 26/03/2009)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch3-Cl10

Commenced Action Note
27/03/2009 Amend Inserted definition of 'total net investment loss'

3-Sch3-Cl6

Commenced Action Note
27/03/2009 Amend Inserted definition of 'financial investment'

3-Sch3-Cl7

Commenced Action Note
27/03/2009 Amend Inserted definition of 'income for surcharge purposes'

3-Sch3-Cl8

Commenced Action Note
27/03/2009 Amend Inserted definition of 'reportable employer superannuation contribution'

3-Sch3-Cl9

Commenced Action Note
27/03/2009 Amend Inserted definition of 'reportable superannuation contributions'

Tax Laws Amendment (Taxation of Financial Arrangements) 2009 (assent 26/03/2009)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl10

Commenced Action Note
26/03/2009 Amend Inserted definition of 'derivative financial arrangement'

3-Sch1-Cl11

Commenced Action Note
26/03/2009 Amend Inserted definition of 'Division 230 financial arrangement'

3-Sch1-Cl112

Commenced Action Note
17/12/2003 Amend Amended definition of 'qualifying forex account'

3-Sch1-Cl12

Commenced Action Note
26/03/2009 Amend Inserted definition of 'election to rely on financial reports'

3-Sch1-Cl13

Commenced Action Note
26/03/2009 Amend Inserted definition of 'fair value election'

3-Sch1-Cl14

Commenced Action Note
26/03/2009 Amend Amended definition of 'financial arrangement'

3-Sch1-Cl15

Commenced Action Note
26/03/2009 Amend Inserted definition of 'flexible care'

3-Sch1-Cl16

Commenced Action Note
26/03/2009 Amend Inserted definition of 'foreign currency hedge'

3-Sch1-Cl17

Commenced Action Note
26/03/2009 Amend Inserted definition of 'foreign exchange retranslation election'

3-Sch1-Cl18

Commenced Action Note
26/03/2009 Amend Inserted definition of 'hedged item'

3-Sch1-Cl19

Commenced Action Note
26/03/2009 Amend Inserted definition of 'hedging financial arrangement'

3-Sch1-Cl20

Commenced Action Note
26/03/2009 Amend Inserted definition of 'hedging financial arrangement election'

3-Sch1-Cl21

Commenced Action Note
26/03/2009 Amend Substituted definition of 'money equivalent'

3-Sch1-Cl22

Commenced Action Note
26/03/2009 Amend Inserted definition of 'qualifying security'

3-Sch1-Cl23

Commenced Action Note
26/03/2009 Amend Inserted definition of 'residential care'

3-Sch1-Cl24

Commenced Action Note
26/03/2009 Amend Inserted definition of 'residential premises'

3-Sch1-Cl25

Commenced Action Note
26/03/2009 Amend Inserted definition of 'retirement village'

3-Sch1-Cl26

Commenced Action Note
26/03/2009 Amend Inserted definition of 'retirement village residence contract'

3-Sch1-Cl27

Commenced Action Note
26/03/2009 Amend Inserted definition of 'retirement village services contract'

3-Sch1-Cl28

Commenced Action Note
26/03/2009 Amend Amended definition of 'special accrual amount'

3-Sch1-Cl29

Commenced Action Note
26/03/2009 Amend Inserted definition of 'Subdivision 230-G assessable gain'

3-Sch1-Cl30

Commenced Action Note
26/03/2009 Amend Inserted definition of 'Subdivision 230-G loss'

3-Sch1-Cl8

Commenced Action Note
26/03/2009 Amend Inserted definition of 'auditing standard'

3-Sch1-Cl9

Commenced Action Note
26/03/2009 Amend Amended definition of 'cash settlable'

3-Sch1-Cl96

Commenced Action Note
26/03/2009 Amend Inserted definition of 'Division 230 starting value'

3-Sch1-Cl97

Commenced Action Note
26/03/2009 Amend Amended definition of 'special accrual amount'

Same-Sex Relationships (Equal Treatment in Commonwealth Laws - General Law Reform) Act 2008 (assent 9/12/2008)

Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch14-Cl91

Commenced Action Note
10/12/2008 Amend Substituted definition of 'child'

3-Sch14-Cl92

Commenced Action Note
10/12/2008 Amend Inserted definition of 'parent'

3-Sch14-Cl93

Commenced Action Note
10/12/2008 Amend Amended definition of 'relative'

3-Sch14-Cl95

Commenced Action Note
10/12/2008 Amend Substituted definition of 'spouse'

National Rental Affordability Scheme (Consequential Amendments) Act 2008 (assent 28/11/2008)

Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch1-Cl10

Commenced Action Note
1/07/2008 Amend Inserted definition of 'National Rental Affordability Scheme'

3-Sch1-Cl11

Commenced Action Note
1/07/2008 Amend Inserted definition of 'NRAS rent'

3-Sch1-Cl12

Commenced Action Note
1/07/2008 Amend Inserted definition of 'NRAS year'

3-Sch1-Cl13

Commenced Action Note
1/07/2008 Amend Amended definition of 'share'

3-Sch1-Cl8

Commenced Action Note
1/07/2008 Amend Amended definition of 'flows indirectly'

3-Sch1-Cl9

Commenced Action Note
1/07/2008 Amend Inserted definition of 'Housing Secretary'

Tax Laws Amendment (2008 Measures No. 4) Act 2008 (assent 3/10/2008)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch3-Cl166

Commenced Action Note
3/10/2008 Amend Amended definition of 'copyright collecting society'

3-Sch3-Cl167

Commenced Action Note
3/10/2008 Amend Amended definition of 'friendly society'

3-Sch3-Cl168

Commenced Action Note
3/10/2008 Amend Amended definition of 'full year deductions'

3-Sch3-Cl169

Commenced Action Note
3/10/2008 Amend Repealed definition of 'general company tax rate'

3-Sch3-Cl170

Commenced Action Note
3/10/2008 Amend Repealed definition of 'registration'

3-Sch3-Cl172

Commenced Action Note
3/10/2008 Amend Repealed definition of 'short-term hire agreement'

3-Sch3-Cl173

Commenced Action Note
3/10/2008 Amend Amended definition of 'supplementary amount'

First Home Saver Accounts (Consequential Amendments) Act 2008 (assent 25/06/2008)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl32

Commenced Action Note
26/06/2008 Amend Amended definition of 'contract of reinsurance'

3-Sch1-Cl33

Commenced Action Note
26/06/2008 Amend Omitted definition of 'excluded virtual PST life insurance policy'

3-Sch1-Cl34

Commenced Action Note
26/06/2008 Amend Inserted definition of 'FHSA'

3-Sch1-Cl35

Commenced Action Note
26/06/2008 Amend Inserted definition of 'FHSA component'

3-Sch1-Cl36

Commenced Action Note
26/06/2008 Amend Inserted definition of 'FHSA holder'

3-Sch1-Cl37

Commenced Action Note
26/06/2008 Amend Inserted definition of 'FHSA home acquisition payment'

3-Sch1-Cl38

Commenced Action Note
26/06/2008 Amend Inserted definition of 'FHSA ineligibility payment'

3-Sch1-Cl39

Commenced Action Note
26/06/2008 Amend Inserted definition of 'FHSA misuse tax'

3-Sch1-Cl40

Commenced Action Note
26/06/2008 Amend Inserted definition of FHSA payment conditions'

3-Sch1-Cl41

Commenced Action Note
26/06/2008 Amend Inserted definition of 'FHSA provider'

3-Sch1-Cl42

Commenced Action Note
26/06/2008 Amend Inserted definition of 'FHSA trust'

3-Sch1-Cl43

Commenced Action Note
26/06/2008 Amend Inserted definition of 'Government FHSA contribution'

3-Sch1-Cl44

Commenced Action Note
26/06/2008 Amend Substituted definition of 'standard component'

3-Sch4-Cl63

Commenced Action Note
26/06/2008 Amend Amended definition of 'ordinary investment policy'

3-Sch6-Cl16

Commenced Action Note
26/06/2008 Amend Amended definition of 'tax loss'

3-Sch7-Cl42

Commenced Action Note
26/06/2008 Amend Inserted definition of 'complying superannuation/FHSA asset'

3-Sch7-Cl43

Commenced Action Note
26/06/2008 Amend Inserted definition of 'complying superannuation/FHSA asset pool'

3-Sch7-Cl44

Commenced Action Note
26/06/2008 Amend Omitted definitions of 'complying superannuation class'

3-Sch7-Cl45

Commenced Action Note
26/06/2008 Amend Inserted definition of 'complying superannuation/FHSA class'

3-Sch7-Cl46

Commenced Action Note
26/06/2008 Amend Inserted definition of 'complying superannuation/FHSA liabilities'

3-Sch7-Cl47

Commenced Action Note
26/06/2008 Amend Inserted definition of 'complying superannuation/FHSA life insurance policy'

3-Sch7-Cl48

Commenced Action Note
26/06/2008 Amend Inserted definition of 'excluded complying superannuation/FHSA life insurance policy'

3-Sch7-Cl49

Commenced Action Note
26/06/2008 Amend Omitted definition of 'virtual pooled superannuation trust'

3-Sch7-Cl50

Commenced Action Note
26/06/2008 Amend Omitted definition of 'virtual PST'

3-Sch7-Cl51

Commenced Action Note
26/06/2008 Amend Omitted definition of 'virtual PST asset'

3-Sch7-Cl52

Commenced Action Note
26/06/2008 Amend Omitted definition of 'virtual PST liabilities'

3-Sch7-Cl53

Commenced Action Note
26/06/2008 Amend Omitted definition of 'virtual PST life insurance policy'

Tax Laws Amendment (2008 Measures No. 2) Act 2008 (assent 24/06/2008)

Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch7-Cl3

Commenced Action Note
24/06/2008 Amend Inserted definition of 'terminal medical condition'

3-Sch8-Cl10

Commenced Action Note
24/06/2008 Amend Inserted definition of 'Climate Change Secretary'

3-Sch8-Cl8

Commenced Action Note
24/06/2008 Amend Inserted definition of 'carbon sequestration'

3-Sch8-Cl9

Commenced Action Note
24/06/2008 Amend Inserted definition of 'Climate Change Minister'

Tax Laws Amendment (Election Commitments No.1) Act 2008 (assent 23/06/2008)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl16

Commenced Action Note
23/06/2008 Amend Inserted definition of 'custodian'

3-Sch1-Cl17

Commenced Action Note
23/06/2008 Amend Amended definition of 'fund payment'

3-Sch1-Cl18

Commenced Action Note
23/06/2008 Amend Inserted definition of 'information exchange country'

3-Sch1-Cl19

Commenced Action Note
23/06/2008 Amend Omitted definition of 'intermediary'

3-Sch1-Cl20

Commenced Action Note
23/06/2008 Amend Amended definition of 'managed investment trust'

3-Sch1-Cl21

Commenced Action Note
23/06/2008 Amend Inserted definition of 'managed investment trust withholding tax'

3-Sch1-Cl22

Commenced Action Note
23/06/2008 Amend Amended definition of 'withholding tax'

Tax Laws Amendment (2007 Measures No 5) Act 2007 (assent 25/09/2007)

Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch1-Cl10

Commenced Action Note
25/09/2007 Amend Inserted definition of 'financial arrangement'

3-Sch1-Cl11

Commenced Action Note
25/09/2007 Amend Inserted definition of 'guaranteed residual value'

3-Sch1-Cl12

Commenced Action Note
25/09/2007 Amend Inserted definition of 'member of the tax preferred end user group'

3-Sch1-Cl13

Commenced Action Note
25/09/2007 Amend Inserted definition of 'member of the tax preferred sector'

3-Sch1-Cl14

Commenced Action Note
25/09/2007 Amend Inserted definition of 'money equivalent'

3-Sch1-Cl15

Commenced Action Note
25/09/2007 Amend Inserted definition of 'predominant economic interest'

3-Sch1-Cl16

Commenced Action Note
25/09/2007 Amend Inserted definition of 'prescribed excluded STB'

3-Sch1-Cl17

Commenced Action Note
25/09/2007 Amend Inserted definition of 'present value'

3-Sch1-Cl18

Commenced Action Note
25/09/2007 Amend Inserted definition of 'provided in relation to a tax preferred use of an asset'

3-Sch1-Cl19

Commenced Action Note
25/09/2007 Amend Inserted definition of 'put to a tax preferred use'

3-Sch1-Cl2

Commenced Action Note
25/09/2007 Amend Inserted definition of 'arrangement period'

3-Sch1-Cl20

Commenced Action Note
25/09/2007 Amend Amended definition of 'special accrual amount'

3-Sch1-Cl21

Commenced Action Note
25/09/2007 Amend Inserted definition of 'subject to deemed loan treatment'

3-Sch1-Cl22

Commenced Action Note
25/09/2007 Amend Inserted definition of 'tax preferred end user'

3-Sch1-Cl23

Commenced Action Note
25/09/2007 Amend Inserted definition of 'tax preferred entity'

3-Sch1-Cl24

Commenced Action Note
25/09/2007 Amend Inserted definition of 'tax preferred use'

3-Sch1-Cl3

Commenced Action Note
25/09/2007 Amend Inserted definition of 'cash settlable'

3-Sch1-Cl4

Commenced Action Note
25/09/2007 Amend Inserted definition of 'disallowed capital allowance percentage'

3-Sch1-Cl5

Commenced Action Note
25/09/2007 Amend Inserted definition of 'effectively non-cancellable'

3-Sch1-Cl6

Commenced Action Note
25/09/2007 Amend Inserted definition of 'end user'

3-Sch1-Cl7

Commenced Action Note
25/09/2007 Amend Inserted definition of 'end value'

3-Sch1-Cl8

Commenced Action Note
25/09/2007 Amend Inserted definition of 'excluded STB'

3-Sch1-Cl9

Commenced Action Note
25/09/2007 Amend Inserted definition of 'expected financial benefits'

3-Sch10-Cl17

Commenced Action Note
25/09/2007 Amend Amended definition of 'completed'

3-Sch10-Cl18

Commenced Action Note
25/09/2007 Amend Inserted definition of 'development assistance'

3-Sch10-Cl19

Commenced Action Note
25/09/2007 Amend Inserted definition of 'film authority'

3-Sch10-Cl20

Commenced Action Note
25/09/2007 Amend Amended definition of 'make'

3-Sch10-Cl21

Commenced Action Note
25/09/2007 Amend Inserted definition of 'post digital and visual effects production'

3-Sch10-Cl22

Commenced Action Note
25/09/2007 Amend Amended definition of production expenditure'

3-Sch10-Cl23

Commenced Action Note
25/09/2007 Amend Amended definition of 'qualifying Australian production expenditure'

3-Sch10-Cl24

Commenced Action Note
25/09/2007 Amend Omitted definition of 'television series'

3-Sch10-Cl25

Commenced Action Note
25/09/2007 Amend Inserted definition of 'total film expenditure'

3-Sch10-Cl76

Commenced Action Note
1/07/2010 Amend Substituted definition of 'assessable film income'

3-Sch10-Cl77

Commenced Action Note
1/07/2010 Amend Amended definition of 'capital allowance'

3-Sch10-Cl78

Commenced Action Note
1/07/2010 Amend Amended definition of 'dividend'

3-Sch10-Cl79

Commenced Action Note
1/07/2010 Amend Substituted definition of 'exempt film income'

3-Sch10-Cl80

Commenced Action Note
1/07/2010 Amend Substituted definition of 'film component'

3-Sch10-Cl81

Commenced Action Note
1/07/2010 Amend Substituted definition of 'film deductions'

3-Sch10-Cl82

Commenced Action Note
1/07/2010 Amend Substituted definition of 'film licensed investment company'

3-Sch10-Cl83

Commenced Action Note
1/07/2010 Amend Substituted definition of 'film loss'

3-Sch10-Cl84

Commenced Action Note
1/07/2010 Amend Omitted definition of 'FLIC concessional capital'

3-Sch10-Cl85

Commenced Action Note
1/07/2010 Amend Omitted definition of 'FLIC'

3-Sch10-Cl86

Commenced Action Note
1/07/2010 Amend Substituted definition of 'net assessable film income'

3-Sch10-Cl87

Commenced Action Note
1/07/2010 Amend Substituted definition of 'net exempt film income'

3-Sch12-Cl84

Commenced Action Note
27/09/2007 Amend Inserted definition of 'form approved by Innovation Australia'

3-Sch12-Cl85

Commenced Action Note
27/09/2007 Amend Omitted definition of 'form approved by the Venture Capital Registration Board'

3-Sch12-Cl86

Commenced Action Note
27/09/2007 Amend Inserted definition of 'Innovation Australia'

3-Sch12-Cl87

Commenced Action Note
27/09/2007 Amend Omitted definition of 'Venture Capital Registration Board'

3-Sch3-Cl10

Commenced Action Note
25/09/2007 Amend Inserted definition of 'specialist credit card institution'

3-Sch3-Cl6

Commenced Action Note
25/09/2007 Amend Amended definition of 'inward investing entity (non-ADI)'

3-Sch3-Cl7

Commenced Action Note
25/09/2007 Amend Amended definition of 'inward investment vehicle (financial)'

3-Sch3-Cl8

Commenced Action Note
25/09/2007 Amend Amended definition of 'outward investing entity (non-ADI)'

3-Sch3-Cl9

Commenced Action Note
25/09/2007 Amend Amended definition of 'outward investor (financial'

3-Sch6-Cl67

Commenced Action Note
25/09/2007 Amend Omitted definition of 'total income'

3-Sch8-Cl12

Commenced Action Note
25/09/2007 Amend Inserted definition of 'stapled entity'

Financial Sector Legislation Amendment (Simplifying Regulation and Review) Act 2007 (assent 24/09/2007)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl173

Commenced Action Note
1/01/2008 Amend Amended definition of 'current termination'

3-Sch1-Cl174

Commenced Action Note
1/01/2008 Amend Amended definition of 'policy termination value'

3-Sch1-Cl175

Commenced Action Note
1/01/2008 Amend Omitted definition of 'Solvency Standard'

3-Sch1-Cl176

Commenced Action Note
1/01/2008 Amend Amended definition of 'Valuation Standard'

Tax Laws Amendment (2007 Measures No. 4) Act 2007 (assent 24/09/2007)

Explanatory Memorandum - REPS
Second Reading Speech - SEN

3-Sch1-Cl188

Commenced Action Note
24/09/2007 Amend Substituted definition of 'attribution percentage'

3-Sch1-Cl189

Commenced Action Note
24/09/2007 Amend Inserted definition of 'credit absorption tax'

3-Sch1-Cl190

Commenced Action Note
24/09/2007 Amend Omitted definition of 'excess foreign tax credits'

3-Sch1-Cl191

Commenced Action Note
24/09/2007 Amend Inserted definition of 'foreign income tax'

3-Sch1-Cl192

Commenced Action Note
24/09/2007 Amend Omitted definition of 'foreign tax'

3-Sch1-Cl193

Commenced Action Note
24/09/2007 Amend Amended definition of 'tax loss'

3-Sch1-Cl194

Commenced Action Note
24/09/2007 Amend Inserted definition of 'unitary tax'

3-Sch5-Cl16

Commenced Action Note
24/09/2007 Amend Substituted definition of 'non-complying superannuation fund'

3-Sch5-Cl46

Commenced Action Note
15/03/2007 Amend Substituted definition of 'index number'

3-Sch7-Cl63

Commenced Action Note
24/09/2007 Amend Inserted definition of 'direct equity interests'

3-Sch7-Cl64

Commenced Action Note
24/09/2007 Amend Inserted definition of 'Environment Minister'

3-Sch7-Cl65

Commenced Action Note
24/09/2007 Amend Omitted definition of 'GST joint venture'

3-Sch7-Cl66

Commenced Action Note
24/09/2007 Amend Inserted definition of 'indirect equity interests'

3-Sch7-Cl67

Commenced Action Note
24/09/2007 Amend Amended definition of 'member'

3-Sch7-Cl68

Commenced Action Note
24/09/2007 Amend Substituted definition of 'share'

Tax Laws Amendment (Small Business) Act 2007 (assent 21/06/2007)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl2

Commenced Action Note
21/06/2007 Amend Inserted definition of 'affiliate'

3-Sch1-Cl3

Commenced Action Note
21/06/2007 Amend Inserted definition of 'aggregated turnover'

3-Sch1-Cl4

Commenced Action Note
21/06/2007 Amend Inserted definition of 'annual turnover'

3-Sch1-Cl5

Commenced Action Note
21/06/2007 Amend Substituted definition of 'connected with'

3-Sch1-Cl6

Commenced Action Note
21/06/2007 Amend Inserted definition of 'retail fuel'

3-Sch1-Cl7

Commenced Action Note
21/06/2007 Amend Inserted definition of 'small business entity'

3-Sch2-Cl63

Commenced Action Note
21/06/2007 Amend Omitted definition of 'current annual turnover'

3-Sch2-Cl64

Commenced Action Note
21/06/2007 Amend Inserted definition of 'current GST turnover'

3-Sch2-Cl65

Commenced Action Note
21/06/2007 Amend Inserted definition of 'GST turnover'

3-Sch3-Cl159

Commenced Action Note
21/06/2007 Amend Omitted definition of 'net STS income'

3-Sch3-Cl160

Commenced Action Note
21/06/2007 Amend Inserted definition of 'net small business income'

3-Sch3-Cl161

Commenced Action Note
21/06/2007 Amend Inserted definition of 'small business entity turnover'

3-Sch3-Cl162

Commenced Action Note
21/06/2007 Amend Omitted definition of 'STS annual turnover'

3-Sch3-Cl87

Commenced Action Note
21/06/2007 Amend Amended definition of 'capital allowance'

3-Sch3-Cl88

Commenced Action Note
21/06/2007 Amend Amended definition of 'closing pool balance'

3-Sch3-Cl89

Commenced Action Note
21/06/2007 Amend Inserted definition of 'general small business pool'

3-Sch3-Cl90

Commenced Action Note
21/06/2007 Amend Omitted definition of 'general STS pool'

3-Sch3-Cl91

Commenced Action Note
21/06/2007 Amend Inserted definition of 'long life small business pool'

3-Sch3-Cl92

Commenced Action Note
21/06/2007 Amend Omitted definition of 'long life STS pool'

3-Sch3-Cl93

Commenced Action Note
21/06/2007 Amend Omitted definition of 'STS affiliate'

3-Sch3-Cl94

Commenced Action Note
21/06/2007 Amend Omitted definition of 'STS average turnover'

3-Sch3-Cl95

Commenced Action Note
21/06/2007 Amend Omitted definition of 'STS group turnover'

3-Sch3-Cl96

Commenced Action Note
21/06/2007 Amend Omitted definition of 'STS taxpayer'

3-Sch4-Cl26

Commenced Action Note
21/06/2007 Amend Omitted definition of 'small business CGT affiliate'

3-Sch8-Cl3

Commenced Action Note
21/06/2007 Amend Omitted definition of 'average turnover'

3-Sch8-Cl4

Commenced Action Note
21/06/2007 Amend Omitted definition of 'group turnover'

3-Sch8-Cl5

Commenced Action Note
21/06/2007 Amend Omitted definition of 'small business taxpayer'

3-Sch8-Cl6

Commenced Action Note
21/06/2007 Amend Amended definition of 'value'

3-Sch8-Cl7

Commenced Action Note
21/06/2007 Amend Amended definition of 'value'

Tax Laws Amendment (2007 Measures No. 3) Act 2007 (assent 21/06/2007)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch10-Cl11

Commenced Action Note
21/06/2007 Amend Inserted definition of 'fund payment'

3-Sch10-Cl12

Commenced Action Note
21/06/2007 Amend Inserted definition of 'intermediary'

3-Sch10-Cl13

Commenced Action Note
21/06/2007 Amend Inserted definition of 'managed investment trust'

3-Sch4-Cl3

Commenced Action Note
21/06/2007 Amend Inserted definition of 'died in the line of duty'

3-Sch8-Cl17

Commenced Action Note
1/7/07 Amend Inserted definition of '70% DFE rule'

3-Sch8-Cl18

Commenced Action Note
1/7/07 Amend Inserted definition of 'direct forestry expenditure'

3-Sch8-Cl19

Commenced Action Note
1/7/07 Amend Inserted definition of 'forestry managed investment scheme'

3-Sch8-Cl20

Commenced Action Note
1/7/07 Amend Inserted definition of 'incidental forestry scheme receipts'

3-Sch8-Cl21

Commenced Action Note
1/7/07 Amend Inserted definition of 'initial participant'

3-Sch8-Cl22

Commenced Action Note
1/7/07 Amend Inserted definition of 'forestry interest'

3-Sch8-Cl23

Commenced Action Note
1/7/07 Amend Inserted definition of 'forestry manager'

3-Sch8-Cl24

Commenced Action Note
1/7/07 Amend Substituted definition of 'participant'

3-Sch8-Cl25

Commenced Action Note
1/7/07 Amend Inserted definition of 'total forestry scheme deductions'

Tax Laws Amendment (2007 Measures No. 2) Act 2007 (assent 21/06/2007)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch7-Cl14

Commenced Action Note
1/7/2005 Amend Substituted definition of 'exempt entity'

3-Sch8-Cl145

Commenced Action Note
21/06/2007 Amend Inserted definition of 'additional investment requirements'

3-Sch8-Cl146

Commenced Action Note
21/06/2007 Amend Inserted definition of 'approved investment plan'

3-Sch8-Cl147

Commenced Action Note
21/06/2007 Amend Amended definition of 'carried interest'

3-Sch8-Cl148

Commenced Action Note
21/06/2007 Amend Inserted definition of 'divestiture registration requirement'

3-Sch8-Cl149

Commenced Action Note
21/06/2007 Amend Inserted definition of 'early stage venture capital limited partnership

3-Sch8-Cl150

Commenced Action Note
21/06/2007 Amend Inserted definition of 'ESVCLP'

3-Sch8-Cl151

Commenced Action Note
21/06/2007 Amend Amended definition of 'income year'

3-Sch8-Cl152

Commenced Action Note
21/06/2007 Amend Amended definition of 'investment registration requirement'

3-Sch8-Cl153

Commenced Action Note
21/06/2007 Amend Amended definition of 'limited partnership'

3-Sch8-Cl154

Commenced Action Note
21/06/2007 Amend Inserted definition of 'pre-owned'

3-Sch8-Cl155

Commenced Action Note
21/06/2007 Amend Inserted definition of 'registration requirements of an ESVCLP'

3-Sch8-Cl156

Commenced Action Note
21/06/2007 Amend Amended definition of 'unconditionally registered'

3-Sch8-Cl211

Commenced Action Note
21/06/2007 Amend Omitted definition of 'form approved by the PDF Board'

3-Sch8-Cl212

Commenced Action Note
21/06/2007 Amend Inserted definition of 'form approved by the Venture Capital Registration Board'

3-Sch8-Cl213

Commenced Action Note
21/06/2007 Amend Omitted definition of 'PDF Board'

3-Sch8-Cl214

Commenced Action Note
21/06/2007 Amend Inserted definition of 'Venture Capital Registration Board'

3-Sch8-Cl53

Commenced Action Note
21/06/2007 Amend Amended definition of 'eligible venture capital investment'

Tax Laws Amendment (2007 Measures No. 1) Act 2007 (assent 15/04/2007)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch3-Cl34

Commenced Action Note
12/04/2007 Amend Amended definition of 'cessation time'

3-Sch3-Cl35

Commenced Action Note
12/04/2007 Amend Substituted definition of 'employee share scheme'

3-Sch3-Cl36

Commenced Action Note
12/04/2007 Amend Substituted definition of 'qualifying right'

Tax Laws Amendment (2006 Measures No. 7) Act 2007 (assent 12/04/2007)

Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch1-Cl59

Commenced Action Note
12/04/2007 Amend Omitted definition of 'controlling individual'

3-Sch1-Cl60

Commenced Action Note
12/04/2007 Amend Inserted definition of 'direct small business participation percentage'

3-Sch1-Cl61

Commenced Action Note
12/04/2007 Amend Inserted definition of 'fourth element expenditure'

3-Sch1-Cl62

Commenced Action Note
12/04/2007 Amend Inserted definition of 'indirect small business participation percentage'

3-Sch1-Cl63

Commenced Action Note
12/04/2007 Amend Inserted definition of 'significant individual'

3-Sch1-Cl64

Commenced Action Note
12/04/2007 Amend Inserted definition of 'small business participation percentage'

3-Sch7-Cl3

Commenced Action Note
12/04/2007 Amend Inserted definition of 'capital protected borrowing'

3-Sch7-Cl4

Commenced Action Note
12/04/2007 Amend Inserted definition of 'capital protection'

Private Health Insurance (Transitional Provisions and Consequential Amendments) Act 2007 (assent 30/03/2007)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch3-Cl9C

Commenced Action Note
1/07/2007 Amend Amended definition of 'incentive amount'

Superannuation Legislation Amendment (Simplification) Act 2007 (assent 15/03/2007)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl250

Commenced Action Note
15/03/2007 Amend Omitted definition of 'deferred annuity'

3-Sch1-Cl251

Commenced Action Note
15/03/2007 Amend Omitted definition of 'eligible termination payment'

3-Sch1-Cl252

Commenced Action Note
15/03/2007 Amend Amended definition of 'excluded virtual PST life insurance policy'

3-Sch1-Cl253

Commenced Action Note
15/03/2007 Amend Inserted definition of 'financing cost'

3-Sch1-Cl254

Commenced Action Note
15/03/2007 Amend Substituted definition of 'indexation factor'

3-Sch1-Cl255

Commenced Action Note
15/03/2007 Amend Substituted definition of 'index number'

3-Sch1-Cl256

Commenced Action Note
15/03/2007 Amend Substituted definition of 'risk component'

3-Sch1-Cl257

Commenced Action Note
15/03/2007 Amend Substituted definition of 'specified roll-over amount'

3-Sch1-Cl258

Commenced Action Note
15/03/2007 Amend Omitted definition of 'taxable contributions'

3-Sch1-Cl259

Commenced Action Note
15/03/2007 Amend Amended definition of 'virtual PST life insurance policy'

3-Sch1-Cl260

Commenced Action Note
15/03/2007 Amend Substituted definition of 'withholding tax'

Tax Laws Amendment (Simplified Superannuation) Act 2007 (assent 15/03/2007)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch10-Cl10

Commenced Action Note
15/03/2007 Amend Substituted definition of 'constitutionally protected fund'

3-Sch10-Cl11

Commenced Action Note
15/03/2007 Amend Inserted definition of 'contributions segment'

3-Sch10-Cl12

Commenced Action Note
15/03/2007 Amend Inserted definition of 'contributions-splitting superannuation benefit'

3-Sch10-Cl13

Commenced Action Note
15/03/2007 Amend Inserted definition of 'crystallised pre-July 83 amount'

3-Sch10-Cl14

Commenced Action Note
15/03/2007 Amend Inserted definition of 'crystallised segment'

3-Sch10-Cl15

Commenced Action Note
15/03/2007 Amend Inserted definition of 'death benefits dependant'

3-Sch10-Cl16

Commenced Action Note
15/03/2007 Amend Inserted definition of 'death benefit termination payment'

3-Sch10-Cl17

Commenced Action Note
15/03/2007 Amend Inserted definition of 'defined benefit interest'

3-Sch10-Cl18

Commenced Action Note
15/03/2007 Amend Inserted definition of 'departing Australia superannuation payment'

3-Sch10-Cl19

Commenced Action Note
15/03/2007 Amend Inserted definition of 'disability superannuation benefit'

3-Sch10-Cl20

Commenced Action Note
15/03/2007 Amend Inserted definition of 'early retirement scheme'

3-Sch10-Cl21

Commenced Action Note
15/03/2007 Amend Inserted definition of 'early retirement scheme payment'

3-Sch10-Cl22

Commenced Action Note
15/03/2007 Amend Inserted definition of 'element taxed in the fund'

3-Sch10-Cl23

Commenced Action Note
15/03/2007 Amend Inserted definition of 'element untaxed in the fund'

3-Sch10-Cl24

Commenced Action Note
15/03/2007 Amend Inserted definition of 'employment termination payment'

3-Sch10-Cl25

Commenced Action Note
15/03/2007 Amend Substituted definition of 'endowment policy'

3-Sch10-Cl26

Commenced Action Note
15/03/2007 Amend Inserted definition of 'ETP cap amount'

3-Sch10-Cl27

Commenced Action Note
15/03/2007 Amend Inserted definition of 'excess concessional contributions'

3-Sch10-Cl28

Commenced Action Note
15/03/2007 Amend Inserted definition of 'excess concessional contributions tax'

3-Sch10-Cl29

Commenced Action Note
15/03/2007 Amend Inserted definition of 'excess contributions tax'

3-Sch10-Cl3

Commenced Action Note
15/03/2007 Amend Inserted definition of 'applicable fund earnings'

3-Sch10-Cl30

Commenced Action Note
15/03/2007 Amend Inserted definition of 'excess contributions tax assessment'

3-Sch10-Cl31

Commenced Action Note
15/03/2007 Amend Inserted definition of 'excess non-concessional contributions'

3-Sch10-Cl32

Commenced Action Note
15/03/2007 Amend Inserted definition of 'excess non-concessional contributions tax'

3-Sch10-Cl33

Commenced Action Note
15/03/2007 Amend Inserted definition of 'excess untaxed roll-over amount'

3-Sch10-Cl34

Commenced Action Note
15/03/2007 Amend Inserted definition of 'family law superannuation payment'

3-Sch10-Cl35

Commenced Action Note
15/03/2007 Amend Substituted definition of 'foreign superannuation fund'

3-Sch10-Cl36

Commenced Action Note
15/03/2007 Amend Inserted definition of 'gainfully employed'

3-Sch10-Cl37

Commenced Action Note
15/03/2007 Amend Inserted definition of 'genuine redundancy payment'

3-Sch10-Cl38

Commenced Action Note
15/03/2007 Amend Inserted definition of 'invalidity segment'

3-Sch10-Cl39

Commenced Action Note
15/03/2007 Amend Inserted definition of 'last retirement day'

3-Sch10-Cl4

Commenced Action Note
15/03/2007 Amend Inserted definition of 'approved deposit fund payment'

3-Sch10-Cl40

Commenced Action Note
15/03/2007 Amend Inserted definition of 'life benefit termination payment'

3-Sch10-Cl41

Commenced Action Note
15/03/2007 Amend Inserted definition of 'long service leave employment period'

3-Sch10-Cl42

Commenced Action Note
15/03/2007 Amend Inserted definition of 'low rate cap amount'

3-Sch10-Cl43

Commenced Action Note
15/03/2007 Amend Inserted definition of 'low tax component'

3-Sch10-Cl44

Commenced Action Note
15/03/2007 Amend Inserted definition of 'non-arm s length component'

3-Sch10-Cl45

Commenced Action Note
15/03/2007 Amend Inserted definition of 'non-arm s length income'

3-Sch10-Cl46

Commenced Action Note
15/03/2007 Amend Omitted definition of 'non-complying ADF'

3-Sch10-Cl47

Commenced Action Note
15/03/2007 Amend Substituted definition of 'non-complying approved deposit fund'

3-Sch10-Cl48

Commenced Action Note
15/03/2007 Amend Substituted definition of 'non-complying superannuation fund'

3-Sch10-Cl49

Commenced Action Note
15/03/2007 Amend Inserted definition of 'non-concessional contributions'

3-Sch10-Cl5

Commenced Action Note
15/03/2007 Amend Inserted definition of 'Australian superannuation fund'

3-Sch10-Cl50

Commenced Action Note
15/03/2007 Amend Inserted definition of 'non-concessional contributions cap'

3-Sch10-Cl51

Commenced Action Note
15/03/2007 Amend Inserted definition of 'no-TFN contributions income'

3-Sch10-Cl52

Commenced Action Note
15/03/2007 Amend Inserted definition of 'notional taxed contributions'

3-Sch10-Cl53

Commenced Action Note
15/03/2007 Amend Inserted definition of 'original excess contributions tax assessment day'

3-Sch10-Cl54

Commenced Action Note
15/03/2007 Amend Inserted definition of 'post-17/8/93 period'

3-Sch10-Cl55

Commenced Action Note
15/03/2007 Amend Inserted definition of 'pre-16/8/78 period'

3-Sch10-Cl56

Commenced Action Note
15/03/2007 Amend Inserted definition of 'pre-18/8/93 period'

3-Sch10-Cl57

Commenced Action Note
15/03/2007 Amend Inserted definition of 'pre-July 83 segment'

3-Sch10-Cl58

Commenced Action Note
15/03/2007 Amend Inserted definition of 'preservation age'

3-Sch10-Cl59

Commenced Action Note
15/03/2007 Amend Inserted definition of 'public sector superannuation scheme'

3-Sch10-Cl6

Commenced Action Note
15/03/2007 Amend Inserted definition of 'CGT cap amount'

3-Sch10-Cl60

Commenced Action Note
15/03/2007 Amend Inserted definition of 'quoted (for superannuation purposes)

3-Sch10-Cl61

Commenced Action Note
15/03/2007 Amend Inserted definition of 'roll-over superannuation benefit'

3-Sch10-Cl62

Commenced Action Note
15/03/2007 Amend Inserted definition of 'RSA component'

3-Sch10-Cl63

Commenced Action Note
15/03/2007 Amend Inserted definition of 'RSA payment'

3-Sch10-Cl64

Commenced Action Note
15/03/2007 Amend Inserted definition of 'segregated current pension assets'

3-Sch10-Cl65

Commenced Action Note
15/03/2007 Amend Inserted definition of 'segregated non-current assets'

3-Sch10-Cl66

Commenced Action Note
15/03/2007 Amend Inserted definition of 'self-managed superannuation fund'

3-Sch10-Cl67

Commenced Action Note
15/03/2007 Amend Inserted definition of 'service period'

3-Sch10-Cl68

Commenced Action Note
15/03/2007 Amend Inserted definition of 'SIS dependant'

3-Sch10-Cl69

Commenced Action Note
15/03/2007 Amend Inserted definition of 'small superannuation account'

3-Sch10-Cl7

Commenced Action Note
15/03/2007 Amend Inserted definition of 'complying superannuation plan'

3-Sch10-Cl70

Commenced Action Note
15/03/2007 Amend Inserted definition of 'small superannuation account payment'

3-Sch10-Cl71

Commenced Action Note
15/03/2007 Amend Inserted definition of 'standard component'

3-Sch10-Cl72

Commenced Action Note
15/03/2007 Amend Inserted definition of 'superannuation annuity'

3-Sch10-Cl73

Commenced Action Note
15/03/2007 Amend Inserted definition of 'superannuation annuity payment'

3-Sch10-Cl74

Commenced Action Note
15/03/2007 Amend Inserted definition of 'superannuation benefit'

3-Sch10-Cl75

Commenced Action Note
15/03/2007 Amend Inserted definition of 'superannuation co-contribution benefit payment'

3-Sch10-Cl76

Commenced Action Note
15/03/2007 Amend Inserted definition of 'superannuation death benefit'

3-Sch10-Cl77

Commenced Action Note
15/03/2007 Amend Inserted definition of 'superannuation fund for foreign residents'

3-Sch10-Cl78

Commenced Action Note
15/03/2007 Amend Inserted definition of 'superannuation fund payment'

3-Sch10-Cl79

Commenced Action Note
15/03/2007 Amend Inserted definition of 'superannuation guarantee payment'

3-Sch10-Cl8

Commenced Action Note
15/03/2007 Amend Inserted definition of 'concessional contributions'

3-Sch10-Cl80

Commenced Action Note
15/03/2007 Amend Inserted definition of 'superannuation income stream'

3-Sch10-Cl81

Commenced Action Note
15/03/2007 Amend Inserted definition of 'superannuation income stream benefit'

3-Sch10-Cl82

Commenced Action Note
15/03/2007 Amend Inserted definition of 'superannuation interest'

3-Sch10-Cl83

Commenced Action Note
15/03/2007 Amend Inserted definition of 'superannuation lump sum'

3-Sch10-Cl84

Commenced Action Note
15/03/2007 Amend Inserted definition of 'superannuation member benefit'

3-Sch10-Cl85

Commenced Action Note
15/03/2007 Amend Inserted definition of 'superannuation plan'

3-Sch10-Cl86

Commenced Action Note
15/03/2007 Amend Inserted definition of 'superannuation provider'

3-Sch10-Cl87

Commenced Action Note
15/03/2007 Amend Inserted definition of 'taxable component'

3-Sch10-Cl88

Commenced Action Note
15/03/2007 Amend Inserted definition of 'tax free component'

3-Sch10-Cl89

Commenced Action Note
15/03/2007 Amend Substituted definition of 'trustee'

3-Sch10-Cl9

Commenced Action Note
15/03/2007 Amend Inserted definition of 'concessional contributions cap'

3-Sch10-Cl90

Commenced Action Note
15/03/2007 Amend Inserted definition of 'unclaimed money payment'

3-Sch10-Cl91

Commenced Action Note
15/03/2007 Amend Inserted definition of 'untaxed plan cap amount'

3-Sch10-Cl92

Commenced Action Note
15/03/2007 Amend Inserted definition of 'unused annual leave payment'

3-Sch10-Cl93

Commenced Action Note
15/03/2007 Amend Inserted definition of 'unused long service leave payment'

3-Sch10-Cl94

Commenced Action Note
15/03/2007 Amend Amended definition of 'value'

3-Sch10-Cl95

Commenced Action Note
15/03/2007 Amend Substituted definition of 'whole of life policy'

3-Sch5-Cl6

Commenced Action Note
15/03/2007 Amend Amended definition of 'taxation law'

3-Sch5-Cl7

Commenced Action Note
15/03/2007 Amend Amended definition of 'taxation law'

Tax Laws Amendment (2006 Measures No. 6) Act 2007 (assent 19/02/2007)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl16

Commenced Action Note
19/02/2007 Amend Omitted definition of 'statutory accounting period'

3-Sch2-Cl26

Commenced Action Note
19/02/2007 Amend Amended definition of 'apportionable deductions'

Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (assent 14/09/2006)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl1039

Commenced Action Note
14/09/2006 Amend Amended definition of 'general interest charge'

3-Sch2-Cl760

Commenced Action Note
14/09/2006 Amend Amended definition of 'adjusted average equity capital'

3-Sch2-Cl761

Commenced Action Note
14/09/2006 Amend Amended definition of 'annual payer'

3-Sch2-Cl762

Commenced Action Note
14/09/2006 Amend Amended definition of 'average equity capital'

3-Sch2-Cl763

Commenced Action Note
14/09/2006 Amend Inserted definition of 'Commonwealth of Nations country'

3-Sch2-Cl764

Commenced Action Note
14/09/2006 Amend Amended definition of 'cost'

3-Sch2-Cl765

Commenced Action Note
14/09/2006 Amend Amended definition of 'inward investing entity (non-ADI)'

3-Sch2-Cl766

Commenced Action Note
14/09/2006 Amend Amended definition of 'inward investment vehicle (financial)'

3-Sch2-Cl767

Commenced Action Note
14/09/2006 Amend Amended definition of 'inward investment vehicle (general)'

3-Sch2-Cl768

Commenced Action Note
14/09/2006 Amend Amended definition of 'large withholder'

3-Sch2-Cl769

Commenced Action Note
14/09/2006 Amend Substituted definition of 'local governing body'

3-Sch2-Cl770

Commenced Action Note
14/09/2006 Amend Amended definition of 'medium withholder'

3-Sch2-Cl771

Commenced Action Note
14/09/2006 Amend Inserted definition of 'natural resource'

3-Sch2-Cl772

Commenced Action Note
14/09/2006 Amend Inserted definition of 'outward investing entity (ADI)'

3-Sch2-Cl773

Commenced Action Note
14/09/2006 Amend Inserted definition of 'outward investing entity (non-ADI)'

3-Sch2-Cl774

Commenced Action Note
14/09/2006 Amend Amended definition of 'outward investor (financial)'

3-Sch2-Cl775

Commenced Action Note
14/09/2006 Amend Amended definition of 'outward investor (general)'

3-Sch2-Cl776

Commenced Action Note
14/09/2006 Amend Amended definition of 'safe harbour capital amount'

3-Sch2-Cl777

Commenced Action Note
14/09/2006 Amend Inserted definition of 'TFN withholding tax'

3-Sch5-Cl125

Commenced Action Note
14/09/2006 Amend Amended definition of 'BAS provisions'

3-Sch5-Cl126

Commenced Action Note
14/09/2006 Amend Amended definition of 'BAS provisions'

Tax Laws Amendment (Personal Tax Reduction and Improved Depreciation Arrangements) Act 2006 (assent 19/06/2006)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch5-Cl11

Commenced Action Note
19/06/2006 Amend Amended definition of 'diminishing value method'

Tax Laws Amendment (2006 Measures No. 1) Act 2006 (assent 6/04/2006)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl2

Commenced Action Note
6/04/2006 Amend Inserted definition of 'temporary resident'

3-Sch1-Cl38

Commenced Action Note
6/04/2006 Amend Inserted definition of 'FLP'

3-Sch1-Cl39

Commenced Action Note
6/04/2006 Amend Amended definition of 'notional accounting period'

3-Sch2-Cl49

Commenced Action Note
6/04/2006 Amend Substituted definition of 'incidental costs'

3-Sch3-Cl3

Commenced Action Note
6/04/2006 Amend Inserted definition 'product ruling'

3-Sch3-Cl4

Commenced Action Note
6/04/2006 Amend Inserted definition 'promoter'

3-Sch3-Cl5

Commenced Action Note
6/04/2006 Amend Inserted definition 'tax exploitation scheme'

Tax Laws Amendment (Improvements to Self Assessment) Act (No. 1) 2005 (assent 29/06/2005)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl22

Commenced Action Note
29/06/2005 Amend Inserted definition 'base interest rate'

3-Sch1-Cl23

Commenced Action Note
29/06/2005 Amend Inserted definition 'shortfall interest charge'

Tax Laws Amendment (2004 Measures No.7) Act 2005 (assent 1/04/2005)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl10

Commenced Action Note
1/04/2005 Amend Inserted definition of 'STS annual turnover'

3-Sch1-Cl9

Commenced Action Note
1/04/2005 Amend Inserted definition of 'net STS income'

3-Sch6-Cl15

Commenced Action Note
1/04/2005 Amend Amended definition of 'test time'

3-Sch6-Cl27

Commenced Action Note
1/04/2005 Amend Amended definition of 'retained cost base asset'

3-Sch6-Cl28

Commenced Action Note
1/04/2005 Amend Amended definition of 'terminating value'

Higher Education Support (Transitional Provisions and Consequential Amendments) Act 2003 (assent 19/12/2003)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl43

Commenced Action Note
1/01/2004 Amend Inserted definition of 'accumulated HELP debt'

Taxation Laws Amendment Act (No. 5) 2003 (assent 17/12/2003)

Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch2-Cl33

Commenced Action Note
17/12/2003 Amend Inserted definition of 'excluded equity interest'

3-Sch2-Cl34

Commenced Action Note
17/12/2003 Amend Substituted definition of 'on issue'

Taxation Laws Amendment Act (No. 2) 2002 (assent 3/07/2002)

EXPLANATORY MEMORANDUM - REPS
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - SEN

3-Sch4-Cl7

Commenced Action Note
3/07/2002 Amend Inserted definition of 'non-complying ADF'

Taxation Laws Amendment Act (No. 4) 2002 (assent 29/06/2002)

Explanatory Memorandum - REPS
Correction to the Explanatory Memorandum - SEN
Second Reading Speech - SEN

3-Sch1-Cl39

Commenced Action Note
29/06/2002 Amend Substituted definition of 'controlled foreign entity debt'

3-Sch1-Cl40

Commenced Action Note
29/06/2002 Amend Substituted definition of 'controlled foreign entity equity'

3-Sch1-Cl41

Commenced Action Note
29/06/2002 Amend Inserted definition of 'cost-free debt capital'

3-Sch1-Cl42

Commenced Action Note
29/06/2002 Amend Amended definition of 'financial entity'

Family Law Legislation Amendment (Superannuation) (Consequential Provisions) Act 2001 (assent 18/09/2001)

Explanatory Memorandum - REPS
Second Reading Speech - SEN

3-Sch1-Cl21

Commenced Action Note
28/12/2002 Amend Inserted definition of 'non-member spouse'

3-Sch1-Cl22

Commenced Action Note
28/12/2002 Amend Inserted definition of 'payment split'

3-Sch1-Cl23

Commenced Action Note
28/12/2002 Amend Inserted definition of 'small superannuation fund'

3-Sch1-Cl24

Commenced Action Note
28/12/2002 Amend Inserted definition of 'splittable payments'

Taxation Laws Amendment (Superannuation Contributions) Act 2001 (assent 18/07/2001)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl7

Commenced Action Note
18/07/2001 Amend Inserted definition of 'non-complying superannuation fund'

New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (assent 30/06/2001)

Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS

3-Sch2

Commenced Action Note
30/06/2001 Amend Amended definition of 'acquisition time'
30/06/2001 Amend Amended definition of 'acquisition year'
30/06/2001 Amend Amended definition of 'approved management plan'
30/06/2001 Amend Amended definition of 'commercial horticulture'
30/06/2001 Amend Amended definition of 'connecting power to land or upgrading the connection'
30/06/2001 Amend Amended definition of 'cost'
30/06/2001 Amend Amended definition of 'environmental protection activities'
30/06/2001 Amend Amended definition of 'exploration or prospecting'
30/06/2001 Amend Amended definition of 'forestry road'
30/06/2001 Amend Amended definition of 'hold'
30/06/2001 Amend Amended definition of 'horticultural plant'
30/06/2001 Amend Amended definition of 'horticulture'
30/06/2001 Amend Amended definition of 'landcare operation'
30/06/2001 Amend Amended definition of 'metering point'
30/06/2001 Amend Amended definition of 'minerals'
30/06/2001 Amend Amended definition of 'mining quarrying or prospecting information'
30/06/2001 Amend Amended definition of 'petroleum'
30/06/2001 Amend Amended definition of 'plant'
30/06/2001 Amend Amended definition of 'tax exempt vendor'
30/06/2001 Amend Amended definition of 'test time'
30/06/2001 Amend Amended definition of 'timber mill building'
30/06/2001 Amend Amended definition of 'timber operation'
30/06/2001 Amend Amended definition of 'transition entity'
30/06/2001 Amend Amended definition of 'transition time'
30/06/2001 Amend Amended definition of 'transition year'
30/06/2001 Amend Amended definition of 'transport capital'
30/06/2001 Amend Amended definition of 'transport facility'
30/06/2001 Amend Amended definition of 'water facility'
30/06/2001 Amend Amended definition of 'your earning activity'
30/06/2001 Amend Inserted definition of 'adjustable value'
30/06/2001 Amend Inserted definition of 'ancillary mining activities'
30/06/2001 Amend Inserted definition of 'car limit'
30/06/2001 Amend Inserted definition of 'closing pool value'
30/06/2001 Amend Inserted definition of 'creditable importation'
30/06/2001 Amend Inserted definition of 'datacasting transmitter licence'
30/06/2001 Amend Inserted definition of 'depreciating asset'
30/06/2001 Amend Inserted definition of 'in-house software'
30/06/2001 Amend Inserted definition of 'low-cost asset'
30/06/2001 Amend Inserted definition of 'low-value asset'
30/06/2001 Amend Inserted definition of 'minerals treatment'
30/06/2001 Amend Inserted definition of 'mining building site'
30/06/2001 Amend Inserted definition of 'mining operations'
30/06/2001 Amend Inserted definition of 'mining site rehabilitation'
30/06/2001 Amend Inserted definition of 'notional adjustable value'
30/06/2001 Amend Inserted definition of 'opening adjustable value'
30/06/2001 Amend Inserted definition of 'privatised asset'
30/06/2001 Amend Inserted definition of 'processed minerals'
30/06/2001 Amend Inserted definition of 'project amount'
30/06/2001 Amend Inserted definition of 'project life'
30/06/2001 Amend Inserted definition of 'remaining effective life'
30/06/2001 Amend Inserted definition of 'starting of a depreciating asset'
30/06/2001 Amend Inserted definition of 'taxable purpose'
30/06/2001 Amend Omitted definition of 'IRU'
30/06/2001 Amend Omitted definition of 'abnormal income'
30/06/2001 Amend Omitted definition of 'allowable capital expenditure'
30/06/2001 Amend Omitted definition of 'amount rising'
30/06/2001 Amend Omitted definition of 'ancillary activities'
30/06/2001 Amend Omitted definition of 'available assessable income'
30/06/2001 Amend Omitted definition of 'car depreciation limit'
30/06/2001 Amend Omitted definition of 'cash bidding exploration or prospecting authority'
30/06/2001 Amend Omitted definition of 'concentration'
30/06/2001 Amend Omitted definition of 'diminishing value method'
30/06/2001 Amend Omitted definition of 'diminishing value rate'
30/06/2001 Amend Omitted definition of 'eligible building site'
30/06/2001 Amend Omitted definition of 'eligible mining operations'
30/06/2001 Amend Omitted definition of 'eligible mining or quarrying operations'
30/06/2001 Amend Omitted definition of 'eligible quarrying operations'
30/06/2001 Amend Omitted definition of 'entitlement to an eligible cash bidding amount'
30/06/2001 Amend Omitted definition of 'excess deduction rules'
30/06/2001 Amend Omitted definition of 'expenditure on software'
30/06/2001 Amend Omitted definition of 'expenditure'
30/06/2001 Amend Omitted definition of 'exploration or prospecting authority'
30/06/2001 Amend Omitted definition of 'exploration or prospecting cash bidding payment'
30/06/2001 Amend Omitted definition of 'genuine prospector'
30/06/2001 Amend Omitted definition of 'horticulture business'
30/06/2001 Amend Omitted definition of 'low-cost plant'
30/06/2001 Amend Omitted definition of 'low-value pool'
30/06/2001 Amend Omitted definition of 'method of depreciation'
30/06/2001 Amend Omitted definition of 'mining authority'
30/06/2001 Amend Omitted definition of 'mining cash bidding payment'
30/06/2001 Amend Omitted definition of 'mining or quarrying transport'
30/06/2001 Amend Omitted definition of 'new spectrum licence'
30/06/2001 Amend Omitted definition of 'notional depreciation amount'
30/06/2001 Amend Omitted definition of 'notional income'
30/06/2001 Amend Omitted definition of 'notional undeducted cost'
30/06/2001 Amend Omitted definition of 'old spectrum licence'
30/06/2001 Amend Omitted definition of 'opening balance'
30/06/2001 Amend Omitted definition of 'partial realisation'
30/06/2001 Amend Omitted definition of 'petroleum mining'
30/06/2001 Amend Omitted definition of 'plant lease'
30/06/2001 Amend Omitted definition of 'plant lessee'
30/06/2001 Amend Omitted definition of 'pool closing balance'
30/06/2001 Amend Omitted definition of 'pool'
30/06/2001 Amend Omitted definition of 'pre-mining condition'
30/06/2001 Amend Omitted definition of 'prime cost rate'
30/06/2001 Amend Omitted definition of 'processed materials'
30/06/2001 Amend Omitted definition of 'qualifying interest'
30/06/2001 Amend Omitted definition of 'qualifying purpose'
30/06/2001 Amend Omitted definition of 'quarry materials'
30/06/2001 Amend Omitted definition of 'quasi-owner'
30/06/2001 Amend Omitted definition of 'rehabilitation'
30/06/2001 Amend Omitted definition of 'related'
30/06/2001 Amend Omitted definition of 'replace'
30/06/2001 Amend Omitted definition of 'retention authority'
30/06/2001 Amend Omitted definition of 'roll-over event'
30/06/2001 Amend Omitted definition of 'software pool'
30/06/2001 Amend Omitted definition of 'software'
30/06/2001 Amend Omitted definition of 'treatment'
30/06/2001 Amend Omitted definition of 'undeducted costs'
30/06/2001 Amend Omitted definition of 'unrecouped expenditure'
30/06/2001 Amend Omitted definition of 'years remaining'
30/06/2001 Amend Substituted definition of ' pre-existing audited book value'
30/06/2001 Amend Substituted definition of 'balancing adjustment event'
30/06/2001 Amend Substituted definition of 'capital allowance'
30/06/2001 Amend Substituted definition of 'closing pool balance'
30/06/2001 Amend Substituted definition of 'effective life'
30/06/2001 Amend Substituted definition of 'instalment of petroleum resource rent tax'
30/06/2001 Amend Substituted definition of 'intellectual property'
30/06/2001 Amend Substituted definition of 'mining quarrying or prospecting rights'
30/06/2001 Amend Substituted definition of 'notional written down value'
30/06/2001 Amend Substituted definition of 'petroleum resource rent tax'
30/06/2001 Amend Substituted definition of 'prime cost method'
30/06/2001 Amend Substituted definition of 'short-term hire agreement'
30/06/2001 Amend Substituted definition of 'termination value'
30/06/2001 Amend Substituted definition of 'undeducted pre-existing audited book value'
30/06/2001 Amend Substituted definition of 'written down value'

Farm Household Support Amendment Act 2000 (assent 19/10/2001)

Second Reading Speech - REPS

3-Sch2-Cl19

Commenced Action Note
18/12/2000 Amend Amended definition of 'supplementary amount table item 2'

Indirect Tax Legislation Amendment Act 2000 (assent 30/06/2000)

Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Further Supplementary Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch7-Cl29

Commenced Action Note
1/07/2000 Amend Amended definition of 'company'

3-Sch7-Cl30

Commenced Action Note
1/07/2000 Amend Inserted definition of 'non-entity joint venture'

Corporate Law Economic Reform Program Act 1999 (assent 24/11/1999)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch5-Cl21

Commenced Action Note
13/03/2000 Amend Substituted definition of 'relevant interest'

Primary Industries and Energy Legislation Amendment Act (No. 1) 1998 (assent )

3-Sch2-Cl10

Commenced Action Note
30/07/1998 Amend Amended definition of 'supplementary amount'

Taxation Laws Amendment (Company Law Review) Act 1998 (assent 29/06/1998)

Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch6

Commenced Action Note
1/07/1998 Amend Amended definition of 'dividend'
1/07/1998 Amend Inserted definition of 'paid-up share capital'

Taxation Laws Amendment Act (No. 3)1998 (assent 23/06/1998)

Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
SECOND READING SPEECH - REPS
SECOND READING SPEECH - SEN

3-Sch9-Cl5

Commenced Action Note
23/06/1998 Amend Inserted definition of 'RSA'

3-Sch9-Cl6

Commenced Action Note
23/06/1998 Amend Inserted definition of 'savings and investment income'

Taxation Laws Amendment Act (No. 4) 1997 (assent )

Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Additional Supplementary Explanatory Memorandum - REPS
Second Reading - REPS

3-Sch6-Cl14

Commenced Action Note
21/11/1997 Amend Amended definition of 'quasi-owner'

3-Sch6-Cl15

Commenced Action Note
21/11/1997 Amend Inserted definition of 'hire purchase agreement'

3-Sch6-Cl169

Commenced Action Note
21/11/1997 Amend Inserted definition of 'plant lessee'

Taxation Laws Amendment (No. 3) Act 1997 (assent 14/10/1997)

Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
Second Reading - REPS

3-Sch14-Cl59

Commenced Action Note
1/07/1997 Amend Inserted definition of 'injected amount'

3-Sch14-Cl60

Commenced Action Note
1/07/1997 Amend Omitted definition of 'injected income'

Taxation Laws Amendment Act (No. 2) 1997 (assent 30/06/1997)

Explanatory Memorandum - SEN

3-Sch3-Cl17

Commenced Action Note
30/06/1997 Amend Inserted definition of 'prescribed dual resident'

Taxation Laws Amendment (Private Health Insurance Incentives) Act 1997 (assent 30/04/1997)

Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS

3-Sch2

Commenced Action Note
01/07/1997 Amend Inserted definition of 'priority agreement'