House of Representatives

Tax Law Improvement (Substantiation) Bill 1994

Explanatory Memorandum

(Circulated by the authority of the Assistant Treasurer,the Hon. George Gear, M.P.)

Chapter 4 - Finding Tables

The purpose of these tables is to provide a quick check for locating where provisions in the new law are dealt with in the old law and vice versa.

The tables match provisions in the new law with their equivalent provision in the old law.

Finding Tables

Finding Table 1 - New Law to Old Law

Finding Table 1 - New Law to Old Law
New provision - Schedule 2A Old provision Notes
Schedule 2A
1-1 Reader help
1-2 82KT(1) definition taxpayer
1-3 Reader help
2-1 82KY(1), (2), (3)
3-1 Reader help
3-2(1) 82KX(1)(a) 82KX(1)(b) Not reproduced
3-2(2) Rule change
3-2(3) 82KX(1) Rule change
3-3 (59AAA) 82KY(6) and (7)
3-4 Reader help
4-1 Reader help
4-2(1) 82KW(3)(a)
4-2(2) 82KW(4)
4-2(3) 82KW(3)(b)
4-3(1) 82KW(1)
4-3(2) 82KW(1) Rule change
4-4 (59AAA) 82KY(6) and (7)
4-5 Reader help
5-1 Reader help
5-2 82KW(2)(a)
5-3(1) 82KW(1)
5-3(2) 82KW(1) Rule change
5-4 82KW(2)(b), (ba)
6-1 Reader help
6-2(1) cf. 82KUD Rule change
6-2(2) 82KT(6) and definition of exclusive business use
6-2(3) cf 82KT(1) definition of nominated business percentage and related definitions Rule change
6-2(4), (5) cf 82KT(1) definition of nominated business percentage Rule change
6-3 82KUA
6-4(1) 82KUA
6-4(2) 82KUB, 82KUC Rule change
6-4(3) 82KUB, 82KUC Rule change
6-4(4) 82KUB, 82KUC, 82KTBA, 82KTC, 82KTD Rule change
6-4(5) 82KZA(1)(b)
7-1 Reader help
7-2(1) 82KTG(a)
7-2(2) Rule change
7-2(3) 82KTG(h)
7-2(4) 82KTG(d)
7-2(5) 82KTJ
7-2(6) 82KTG(b)
7-3(1) 82KT(1) definition of applicable log book period
7-3(2) cf. 82KT(1) definition of applicable log book period Rule change
7-3(3) 82KT(1) definition of applicable log book period
7-4(1) cf 82KTE Reader help
7-4(2) 82KT(1) definition of log book records Rule change (signing)
7-4(3) 82KT(2)
7-4(4) 82KUB & 82KT(1) definition of odometer records Rule change
7-4(5) 82KT(1) definition of log book records and odometer records
7-5 82KTJ
8-1 Reader help
8-2 82KT(1) definition of odometer records , 82KTD, 82KTJ
9-1 Reader help
9-2 82KZA, 82KT(1) definition of retention period Rule change
9-3 82KZA, 82KT(1) definition of retention period Rule change (subsection(2))
10-1 Reader help
10-2(1), (2) No equivalent - inserted for clarity
10-2(3) Item 1 Item 2 Item 3 Item 4 82KV(4) 82KV(5)(a) 82KV(5)(b) 82KV(5)(c) Rule change (column 3, para. (e))
10-3(1) and (2) No equivalent - inserted for clarity
10-3(3)(a) 82KV(3)(aa)
10-3(3)(b) 82KV(3)(b)
10-3(3)(c) 82KV(3)(c)
10-4 82KZBA
11-1 82KT(1) definition of car Rule change
11-2 82KT(1) definition of car expenses
11-3 82KTA(1)
11-4 Rule change
Schedule 2B
1-1 82KT(1) definition of taxpayer
1-2 No equivalent - Reader help
2-1 No equivalent - Reader help
2-2(1) 82KT(1) definition of employment related expense
2-2(2) 82KT(1) definition of eligible expense
2-2(3) 82KT(1) definition of travel allowance
2-2(4) 82KT(1) definition of eligible expense
2-2(5) 82KT(1) definition of meal allowance
2-2(6) cf. 82KT(1) definition of employment related expense and car expense Rule change
2-2(7) 82KT(1) definition of employment related expense
2-2(8) 82KT(6)
2-2(9) 82KT(1) definition of salary or wages, employer, employee
2-3(1) 82KZ(1)
2-3(2) 82KZ(2) and 82KT(1) definition of travel expense Rule change incorporated
2-3(3) 82KZ(6)
2-3(4) 82KZ(1)
2-4 82KT(1) definition of retention period , 82KZA(1) Rule change
2-5 82KZB Rule change
2-6 Rule change
2-7 82KZBA
2-8 82KZ(4) Rule change
2-9 82KZ(5) Rule change
2-10 82KZ(4) Rule change
2-11 82KZ(6)
3-1 Reader help
3-2(1) 82KUA, 82KW(2)(b), (ba)
3-2(2) 82KW(2)(b)
3-2(3) 82KUA(a)
3-3 82KT(1) definition of retention period , 82KZA(1)
4-1 Reader help
4-2(1) New definition
4-2(2) 82KT(1) definition of travel expense Rule change
4-2(3) No equivalent
4-2(4) No equivalent
4-2(5) 82KT(1) definition of travel expense and car expense Rule change
4-2(6) 82KT(6)
4-2(7) 82KT(1) definition of salary or wages
4-3(1) 82KZ(1)
4-3(2) 82KZ(2) Rule change
4-3(3) 82KZ(1)
4-4 82KT(1) definition of retention period , 82KZA(1)
5-1 Reader help
5-2 Reader help
5-3 Rule change
5-4(1), (2) 82KU(1), (3), (4) and (5) Rule change incorporated
5-4(3) Rule changes
5-4(4) 82KU(1)
5-5(1), (2) 82KU(2) and (9)
5-5(3) Rule change
5-5(4) Signpost
5-5(5) 82KU(2)
5-6(1) 82KU(6) Partly Reader help
5-6(2) 82KU(7)
5-6(3) 82KU(6)(a)(i), (b) Rule change
5-6(4) 82KU(6)(a)(ii), (b) Rule change
5-6(5) 82KU(6)(a)
5-7 82KU(8)
5-8 Rule change
6-1 Reader help
6-2 82KZ(2) Rule changes
6-3 82KZ(3)
7-1 Reader help
7-2 82KT(1) definition of retention period - para (b)(ii)
7-3 82KZA(2)
7-4 82KZA(3)
7-5(1) 82KZA(3)
7-5(2) 82KZA(4)
8-1 82KZAA, 82KU(10)
8-2 82KZBB
8-3(1) 82KZA(5)
8-3(2) e.g. 82KZA(5)(d) Reader help
8-3(3) 82KZA(6A), (7)
8-3(4)-(7) 82KZA(6)
9-1 Reader help
9-2 82KZBA
9-3(1) 82KT(1) definition of eligible transport payment
9-3(2) 82KT(1) definition of transport allowance payment
9-3(3) 82KT(1) definition of industrial instrument
9-3(4) 82KT(1) definition of transport expense
9-4 82KT(1A)
9-5 82KT(1A)
9-6 82KT(1) definition of eligible transport payment
9-7 82KZBA(2) and (3)
9-8 82KZBA(1)(d)
9-9 82KZBA(1)(e)

Finding Table 2 - Old Law to New Law

Finding Table 2 - Old Law to New Law
Old Provisions New Provisions Rule/Drafting Change Explanation
82KT(1) -
applicable log book period 7-3 (2A) Rule & drafting Log book may now overlap two income years.
car 11-3 (2A) Rule Panel vans and utilities over 1 tonne excluded
car expense 11-4 (2A) Drafting
car expense reimbursement payment No equivalent Drafting This term is no longer defined but the relevant reference to reimbursement of car expenses still appears in par. 9-3(2)(b)
car records No equivalent Drafting This term, which was used to describe all the records that were required to be kept for the log book method, is no longer used.
depreciation No equivalent Drafting
elect No equivalent Drafting The definition of elect was a formal drafting mechanism which is no longer required.
eligible expense cf. 2-2(4), 22(2) and incorporated into 9-2 (2B) Drafting This term is no longer used, but its effect is retained in definitions of meal allowance expense, travel allowance expense and deducting an expense related to an award transport payment.
eligible transport payment 9-3 (2B)
employee 2-2(9) (2B)
employer 2-2(9) (2B)
employment related expense 2-2 (2B) Drafting
exclusive business use deduction 6-2(2) (2A)
expense No equivalent Drafting The definition was a formal drafting mechanism which is no longer required.
industrial instrument 9-3 & cf. 210(b) (2B) Drafting
log book car No equivalent. Drafting The definition was a formal drafting mechanism which is no longer required.
log book records No equivalent. Drafting The records covered by the definition are still required, but the formal drafting mechanism is no longer required.
long term log book car No equivalent. Rule This term was required in relation to establishing which percentage should be used in the log book method. Because the method has been simplified, the term is no longer necessary.
low business kilometre car No equivalent. Rule This term was required in relation to establishing which percentage should be used in the log book method. Because the method has been simplified, the term is no longer necessary.
meal allowance 2-2(5) (2B)
motor vehicle No equivalent Drafting Although no longer specifically defined, the effect is retained by incorporating the relevant words into the definition of "car" in 11-1 (2A) and also in 2-2 (2B).
nominated business percentage No equivalent Rule Function performed by this term is now done by "business use percentage". The mechanism for achieving the percentage is different.
odometer records Division 8, Schedule 2A Drafting Rule change in that they are now required in every year you use the log book method, including the log book year.
outgoing No equivalent Drafting The definition was a formal drafting mechanism which is no longer required.
overtime meal allowance 2-10 (2B)
person No equivalent Drafting The term was defined to ensure that a partnership which supplied goods or services came within the documentary evidence rules. The equivalent provision now refers to suppliers.
retention period Division 9 of Schedule 2A, 2-4, 3-5, 4-4 and Division 7 of Schedule 2B Drafting Record retention period has been placed in the record keeping provisions.
salary or wages 2-2(9) (2B)
substantiation sections No equivalent Drafting The definition was a formal drafting mechanism which is no longer required.
taxpayer No equivalent Drafting & rule The function served by this definition is now covered by the application sections - 1-2 (2A), 11 (2B).
transport allowance payment No equivalent Drafting The effect of the definition is now incorporated in subsections 9-3(1) & (2).
transport expense 9-3 (2B)
travel allowance 2-2(3) (2B)
travel diary No equivalent Drafting This definition merely gave the record required by subs.82KZ(2) the name travel diary. The redraft refers to travel records which are defined in Division 6 of Schedule 2B.
travel expense cf. 2-2(2) & 42(2) (2B) Drafting & rule The definition is different for business individuals.
underlying business percentage cf. definition of business use percentage in 62(3) (2A) Rule The many steps that a taxpayer had to go through to reach the deductible percentage have been omitted. As such this definition is no longer required.
82KT(1A) eligible transport payment 9-4, 9-5 (2B) Drafting
82KT(2) 2/more journeys per day 7-4(3) (2A)
82KT(3) timing of depreciation expense No equivalent Drafting The subsection was a formal drafting mechanism which is no longer required.
82KT(4) producing assessable income defined No equivalent Drafting The subsection was a formal drafting mechanism which is no longer required.
82KT(5) business of a particular kind No equivalent Drafting The subsection was a formal drafting mechanism which is no longer required.
82KT(5A) application of s 82KUD No equivalent Drafting The subsection was a formal drafting mechanism which is no longer required.
82KT(6) deductibility of expenses 1-2 Overall key principle, and key principles 4 & 5 (2A), 2-1, 4-1, 9-1 (2B) Drafting References are to key principles. The deductibility point is also restated in main provisions such as 5-2, 6-2 of Schedule 2A, and 2-2(8), 4-2(6) of Schedule 2B.
82KTAA eligible expenses - transport expenses No equivalent Drafting The effect of this provision is incorporated in 9-2(1)(b).
82KTA held 11-4(2A)
82KTB holding period of motor vehicle No equivalent Drafting The subsection was a formal drafting mechanism which is no longer required.
82KTBA, 82KTC timing for completion of car records 6-4(4) (2A) Drafting
82KTC omission of detail from car records 6-4(4) (2A) Drafting
82KTD omission of detail from odometer records 6-4(4) (2A) Drafting
82KTE unsigned or false entries in car log books No equivalent cf 7-4(4)(d) (2A) Rule & drafting Signing requirements have been dropped, so that aspect of provision is unnecessary.
82KTF reasonable estimate of underlying business percentage No equivalent cf 6-2 (2A) Rule Compare with the business use percentage used under the new log book method.
82KTG log book year of income 7-2 (2A) Rule
82KTH business percentage established during applicable log book period No equivalent cf 7-4(4)(d) (2A) Rule Compare with the business use percentage used under the new log book method.
82KTJ replacement cars 7-5 (2A) Drafting
82KTK reacquisition of cars No equivalent Rule This provision is essentially an anti-avoidance provision which has been omitted.
82KU(1) documentary evidence - non-depreciation expense 5-4 (2B)
82KU(2) documentary evidence - depreciation expense 5-5 (2B)
82KU(3) statement or certificate 5-4, 5-5 (2B) Rule
82KU(4) statement or certificate 5-4, 5-5 (2B) Rule
82KU(5) statement or certificate 5-4 (2B) Rule
82KU(6) undocumentable expenses 5-6, 5-7 (2B)
82KU(7) $10/$200 rule 5-6, 5-7 (2B)
82KU(8) deemed undocumentable expense 5-6, 5-7 (2B)
82KU(9) & (10) documentary evidence of depreciation expenses 5-5, 8-1 (2B) Drafting
82KUA no deductions for car expenses unless documentary evidence 6-3, 6-4 (2A) 32 (2B)
82KUB, 82KUC no deductions for logbook method unless records kept cf. Division 6 of Schedule 2A Rule
82KUD deduction using log book method cf. Division 6 of Schedule 2A Rule
82KUE percentage reduced if exceeds log book or reasonable estimate cf. Division 6 of Schedule 2A Rule
82KV exemptions from log book method 10-2, 10-3 (2A)
82KW 12% and 1/3 methods Divisions 4 & 5 of Schedule 2A Drafting & rule
82KX cents per km method Division 3 of Schedule 2A Drafting & rule
82KY elections 2-1 (2A) Drafting & rule Rule change relates mainly to the need to update the provisions to reflect self-assessment.
82KY(4),(5) expenses incurred by taxpayer Omitted Rule Essentially avoidance provisions which are no longer appropriate.
82KY(6) depreciation 3-3, 4-4 of Schedule 2A & 59AAA
82KZ(1) no deduction for non-car expenses unless documentary evidence 2-3, 4-3 (2B)
82KZ(2) and (3) travel diaries 2-3, 4-3, 6-2, 6-3 (2B)
82KZ(4) reasonable allowances 2-8, 2-10 (2B) Rule
82KZ(5) reasonable overseas travel allowance 2-9 (2B) Rule
82KZ(6) international flight crew 2-11 (2B)
82KZA(1) retention of records 6-4(5) & Division 9 of Schedule 2A 2-4, 3-3, 4-4, Division 7 of Schedule 2B
82KZA(2) notice to produce 7-3 (2B)
82KZA(3) non-compliance with notice 7-4, 7-5 (2B)
82KZA(4) not an offence 7-5 (2B)
82KZA(5)-(7) lost or destroyed 8-3 (2B)
82KZA(7A)-(7B) records for current year Drafting
82KZAA discretion 8-1 (2B) Rule
82KZB $300 exemption 2-5 (2B) Rule
82KZBA eligible transport payments Division 9 of Schedule 2B
82KZBB reasonable failure to meet requirements 8-2 (2B) Rule


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