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Tax Law Improvement Act (No. 1) 1998 (46 of 1998)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- 4 Application of amendments
- Schedule 1 Amendment of the Income Tax Assessment Act 1997
- 1 Before Part 3-5
- 1 Part 3-1 Division 100
- 1 Part 3-1 Division 102
- 1 Part 3-1 Division 103
- 1 Part 3-1 Division 104
- 1 Part 3-1 Division 106
- 1 Part 3-1 Division 108
- 1 Part 3-1 Division 109
- 1 Part 3-1 Division 110
- 1 Part 3-1 Division 112
- 1 Part 3-1 Division 114
- 1 Part 3-1 Division 116
- 1 Part 3-1 Division 118
- 1 Part 3-1 Division 121
- 1 Part 3-3
- 1 Part 3-3 Division 122
- 1 Part 3-3 Division 124
- 1 Part 3-3 Division 126
- 1 Part 3-3 Division 128
- 1 Part 3-3 Division 130
- 1 Part 3-3 Division 132
- 1 Part 3-3 Division 134
- 1 Part 3-3 Division 136
- 1 Part 3-3 Division 140
- 1 Part 3-3 Division 149
- 2 Section 165-90 (link note)
- 3 Section 166-35 (link note)
- 4 Section 170-70 (link note)
- 5 Section 175-35 (link note)
- 6 Subdivision 175-D
- 7 Section 330-605 (link note)
- 8 Section 387-150 (link note)
- 9 Section 387-505 (link note)
- 2 CGT (new Parts 3-1, 3-3 and 3-5)
- 1 Amendment of the Income Tax (Transitional Provisions) Act 1997
- 1 Chapter 3 (link note after heading)
- 2 Before Part 3-45
- 3 At the end of the Act
- 2 Consequential amendment of the Income Tax Assessment Act 1997
- 4 Section 10-5 (table item headed 'capital gains')
- 5 Section 12-5 (table item headed 'capital loss')
- 6 Section 12-5 (table item headed 'capital loss')
- 7 Section 12-5 (table item headed 'insurance and annuity business')
- 8 Paragraphs 41-20(1)(b) and (c)
- 9 At the end of section 41-20
- 10 Section 42-395
- 11 Subsection 43-50(3)
- 12 Subsection 43-50(3) (note 1)
- 13 Subsection 43-180(3)
- 14 Subsection 43-180(3) (note 1)
- 15 Subsection 70-30(1) (note)
- 16 Subsection 70-30(1) (note)
- 17 Subsection 70-30(4)
- 18 Chapter 3 (link note after heading)
- 19 Section 165-5
- 20 Subsection 165-60(2A)
- 21 Subsection 165-60(6A)
- 22 Subsection 165-60(7)
- 23 Subsection 165-65(3)
- 24 Paragraph 165-70(3)(f)
- 25 Subdivision 166-B (heading)
- 26 Section 166-20 (heading)
- 27 Subsection 166-20(1)
- 28 Subsection 166-20(1) (after note 1)
- 29 Subsection 166-20(1) (note 2)
- 30 Section 166-25 (heading)
- 31 Subsection 166-25(1)
- 32 Section 166-30 (heading)
- 33 At the end of subsection 166-30(1)
- 34 Subsection 166-30(4)
- 35 Subsection 166-35(1)
- 36 Subsection 166-240(1)
- 37 Subsection 166-240(1)
- 38 Subsection 166-240(2)
- 39 Subsection 166-240(2)
- 40 Subsection 166-240(3)
- 41 Subsection 166-240(3)
- 42 Subsection 166-270(3)
- 43 Section 175-25 (heading)
- 44 At the end of subsection 175-25(1)
- 45 Section 195-1
- 46 Subsection 195-15(6) (link note)
- 47 After section 195-15
- 48 After paragraph 387-490(2)(a)
- 3 Consequential amendment of the Income Tax Assessment Act 1936
- 49 Subsection 6(1)
- 50 Subsection 6(1) (definition of capital gain)
- 51 Subsection 6(1) (definition of capital loss)
- 52 Subsection 6(1)
- 53 Subsection 6(1)
- 54 Subsection 6(1)
- 55 Subsection 6(1)
- 56 Subsection 6(1)
- 57 Subsection 6(1)
- 58 Subsection 6(1) (definition of net capital gain)
- 59 Subsection 6(1) (definition of net capital loss)
- 60 Subsection 6(1)
- 61 Subsection 6(1)
- 62 Subsection 6(1)
- 63 Subsection 23AH(4)
- 64 Subsection 23AH(6)
- 65 Paragraph 23AH(6)(a)
- 66 Paragraph 23AH(6)(d)
- 67 Paragraph 23AH(6)(e)
- 68 Subsection 23AH(7)
- 69 Paragraph 23AH(7)(a)
- 70 Paragraph 23AH(7)(d)
- 71 Paragraph 23AH(7)(e)
- 72 Subsection 23AH(8)
- 73 Paragraph 23AH(8A)(a)
- 74 Paragraph 23AH(8A)(b)
- 75 Paragraph 23AH(8A)(c)
- 76 Subsection 23AH(8A)
- 77 Subparagraph 23AH(9)(c)(iii)
- 78 Sub-subparagraph 23AH(9)(c)(iv)(C)
- 79 Paragraph 23AH(9A)(a)
- 80 Paragraph 23AH(9A)(b)
- 81 Paragraph 23AH(9A)(c)
- 82 Paragraph 23AH(9A)(d)
- 83 Subparagraph 23AH(9A)(f)(iii)
- 84 Sub-subparagraph 23AH(9A)(f)(iv)(C)
- 85 Subsection 23AH(9A)
- 86 Subsection 23AH(10)
- 87 Subsection 23AH(12) (paragraph (a) of the definition of foreign income)
- 88 Subsection 24P(1)
- 89 Subsection 24P(2)
- 90 Paragraphs 24P(2)(b) and (c)
- 91 Subsections 24P(3) and (4)
- 92 Subsection 24P(5)
- 93 Subsection 24P(5)
- 96 Subsection 24AX(1)
- 97 Subsection 26AAC(11A)
- 98 Subsection 26AAC(12A)
- 99 Subsection 26AAC(13A)
- 100 Subsection 26AB(1A) (note)
- 101 Subsection 26BC(1) (paragraph (e) of the definition of distribution)
- 102 Subsection 26BC(1) (paragraph (d) of the definition of public company)
- 103 Subsection 26BC(1) (definition of subsidiary)
- 104 Paragraph 26BC(4)(a)
- 105 Subsection 26BC(4A)
- 106 Subsection 26BC(4B)
- 107 Paragraph 26BC(5)(a)
- 108 Subsections 26BC(6) and (7)
- 109 Paragraph 26BC(8)(a)
- 110 Subsections 26BC(9) and (9A)
- 111 Subsection 26BC(9B)
- 112 Subsection 26BC(9C)
- 113 Subsection 26BC(9D)
- 114 Subsection 26BC(9E)
- 115 Subsection 26BC(9E)
- 116 Subsection 26BC(9F)
- 117 Paragraph 26BC(9F)(c)
- 118 Subsection 26BC(9G)
- 119 Paragraph 26BC(9G)(c)
- 120 Subsections 26BC(10) and (11)
- 121 Paragraph 27CB(1)(d)
- 122 Subparagraph 46A(12A)(a)(i)
- 123 Sub-subparagraph 46A(12A)(a)(i)(A)
- 124 Subparagraph 46A(12A)(b)(i)
- 125 Sub-subparagraph 46A(12A)(b)(i)(A)
- 126 Before subsection 46A(12B)
- 127 Subsection 46A(12C)
- 128 Subsection 46A(13CA)
- 129 Subsection 46B(5A)
- 130 Sub-subparagraph 46E(2)(a)(v)(B)
- 131 Subsection 46E(5)
- 132 Subparagraph 46E(6)(b)(ii)
- 133 Paragraph 46E(11)(b)
- 134 Paragraphs 47(1A)(a) and (b)
- 135 Paragraph 51AAA(1)(a)
- 136 Subparagraph 54AA(7A)(b)(ii)
- 137 Subsection 63D(1) (paragraph (d) of the definition of Eligible debt term)
- 138 Paragraph 73AA(1)(a)
- 139 At the end of subsection 73AA(1)
- 140 Paragraph 73E(1)(a)
- 141 Subsection 73E(12)
- 142 Paragraph 73F(2)(a)
- 143 Paragraph 73G(1)(a)
- 144 Subsection 82V(1) (definition of associate)
- 145 Section 102AAZB
- 146 Paragraph 102AAZBA(a)
- 147 Paragraphs 102AAZBA(b), (c) and (d)
- 148 Section 102AAZBA
- 149 Paragraph 102AAZBA(g)
- 150 Paragraph 102AAZBA(j)
- 151 Subsection 110(1)
- 152 Subsection 110(1) (paragraph (a) of the definition of current year deduction)
- 153 Subsection 110(1) (definition of fund asset)
- 154 Subsection 110(1) (definition of modified 25/25A amount)
- 155 Subsection 110(1) (definition of modified 51/52 amount)
- 156 Subsection 110(1) (definition of modified 160Z gain amount)
- 157 Subsection 110(1) (definition of modified 160Z loss amount)
- 158 Subsection 110(1)
- 159 Subsection 110(1)
- 160 Subsection 110(1)
- 161 Subsection 110(1)
- 162 Subsection 110(1)
- 163 Subsection 110(1) (definition of non-fund asset)
- 164 Subsection 110(1) (definition of notional Part IIIA disposal)
- 165 Subsection 110(1) (definition of notional Part IIIA disposals deduction)
- 166 Subsection 110(1) (definition of notional Part IIIA disposals income)
- 167 Subsection 110(1)
- 168 Subsection 110(1)
- 169 Subsection 110(1)
- 170 Subsection 110(1) (definition of ordinary 25/25A amount)
- 171 Subsection 110(1) (definition of ordinary 51/52 amount)
- 172 Subsection 110(1) (definition of ordinary 160Z gain amount)
- 173 Subsection 110(1) (definition of ordinary 160Z loss amount)
- 174 Subsection 110(1)
- 175 Subsection 110(1) (definition of overall 160Z gain)
- 176 Subsection 110(1) (definition of overall 160Z loss)
- 177 Subsection 110(1)
- 178 Subsection 110(1)
- 179 Subsection 110(1) (definition of prior year Part IIIA loss)
- 180 Subsection 110(1) (definition of residual overall 160Z gain)
- 181 Subsection 110(1)
- 182 Subsection 110(1) (definition of total modified 160Z gain amount)
- 183 Subsection 110(1) (definition of total modified 160Z loss amount)
- 184 Subsection 110(1)
- 185 Subsection 110(1)
- 186 Subsection 110(1)
- 187 Subsection 110(1) (definition of total ordinary 160Z gain amount)
- 188 Subsection 110(1) (definition of total ordinary 160Z loss amount)
- 189 Subsection 110(1)
- 190 Subsection 110(1)
- 191 Subsection 110(1)
- 192 Subsection 116CB(1)
- 193 Subsection 116CB(2)
- 194 Subsection 116CB(2) (definitions of average calculated liabilities (all non-exempt resident policies) and average calculated liabilities (categories of policies))
- 195 Subsection 116CB(3)
- 196 Paragraph 116CB(3)(a)
- 197 Paragraph 116CB(3)(b)
- 198 Paragraph 116CB(3)(c)
- 199 Paragraph 116CB(3)(d)
- 200 Paragraphs 116CB(3)(e) and (f)
- 201 Subsection 116CC(1)
- 202 Subsection 116CC(2)
- 203 Paragraph 116CC(2)(a)
- 204 Paragraph 116CC(2)(b)
- 205 Paragraph 116CC(2)(c)
- 206 Subsection 116CD(1)
- 207 Subsection 116CD(2)
- 208 Subsection 116CD(3)
- 209 Subsection 116CD(3)
- 210 Subsection 116CD(3)
- 211 Subsection 116CD(4)
- 212 Subsection 116CD(5)
- 213 Subsection 116CD(5)
- 214 Subsection 116CD(6)
- 215 Subsection 116CD(6)
- 216 Subsection 116CD(7)
- 217 Subsection 116CD(8)
- 218 Subsection 116CE(5)
- 219 Subsection 116CF(1)
- 220 Paragraph 116DK(g)
- 221 Paragraph 116DK(i)
- 222 Subsection 116E(1)
- 223 Subsection 116E(1) (paragraph (a) of the definition of current year deduction)
- 224 Subsection 116E(1) (definition of modified 25/25A amount)
- 225 Subsection 116E(1) (definition of modified 51/52 amount)
- 226 Subsection 116E(1) (definition of modified 160Z gain amount)
- 227 Subsection 116E(1) (definition of modified 160Z loss amount)
- 228 Subsection 116E(1)
- 229 Subsection 116E(1)
- 230 Subsection 116E(1)
- 231 Subsection 116E(1)
- 232 Subsection 116E(1) (definition of notional Part IIIA disposal)
- 233 Subsection 116E(1) (definition of notional Part IIIA disposals deduction)
- 234 Subsection 116E(1)
- 235 Subsection 116E(1)
- 236 Subsection 116E(1) (definition of ordinary 25/25A amount)
- 237 Subsection 116E(1) (definition of ordinary 51/52 amount)
- 238 Subsection 116E(1) (definition of ordinary 160Z gain amount)
- 239 Subsection 116E(1) (definition of ordinary 160Z loss amount)
- 240 Subsection 116E(1)
- 241 Subsection 116E(1)
- 242 Subsection 116E(1) (definition of overall 160Z gain)
- 243 Subsection 116E(1) (definition of overall 160Z loss)
- 244 Subsection 116E(1)
- 245 Subsection 116E(1)
- 246 Subsection 116E(1) (definition of prior year Part IIIA loss)
- 247 Subsection 116E(1) (definition of residual overall 160Z gain)
- 248 Subsection 116E(1)
- 249 Subsection 116E(1) (definition of total modified 160Z gain amount)
- 250 Subsection 116E(1) (definition of total modified 160Z loss amount)
- 251 Subsection 116E(1) (definition of total ordinary 160Z gain amount)
- 252 Subsection 116E(1) (definition of total ordinary 160Z loss amount)
- 253 Subsection 116E(1)
- 254 Subsection 116E(1)
- 255 Subsection 116E(1)
- 256 Subsection 116E(1)
- 257 Subsection 116E(1)
- 258 Subsection 116E(1)
- 259 Subsection 116GA(1)
- 260 Subsection 116GA(2)
- 261 Paragraph 116GA(2)(a)
- 262 Paragraph 116GA(2)(b)
- 263 Paragraph 116GA(2)(c)
- 264 Paragraph 116GA(2)(d)
- 265 Paragraphs 116GA(2)(e) and (f)
- 266 Subsection 116GA(3)
- 267 Paragraph 116GA(3)(a)
- 268 Paragraph 116GA(3)(b)
- 269 Paragraph 116GA(3)(c)
- 270 Paragraph 116GA(3)(d)
- 271 Paragraphs 116GA(3)(e) and (f)
- 272 Subsection 116GB(1)
- 273 Subsection 116GB(2)
- 274 Subsection 116GB(3)
- 275 Subsection 116GB(3)
- 276 Subsection 116GB(3)
- 277 Subsection 116GB(4)
- 278 Subsection 116GB(5)
- 279 Subsection 116GB(5)
- 280 Subsection 116GB(6)
- 281 Subsection 116GB(7)
- 282 Subsection 116HB(1)
- 283 Section 121AS
- 284 Section 121AS (table heading)
- 285 Section 121AS (table item 1, column headed 'Modification')
- 286 Section 121AS (table item 2, column headed 'Modification')
- 287 Section 121AS (table item 3, column headed 'Modification')
- 288 Section 121AS (table item 3, column headed 'Modification')
- 289 Section 121AS (table item 3, column headed 'Modification')
- 290 Section 121AS (table item 4, column headed 'Modification')
- 291 Section 121AS (table item 4, column headed 'Modification')
- 292 Section 121AS (table item 4, column headed 'Modification')
- 293 Section 121AS (table item 5, column headed 'Modification', modification 1)
- 294 Section 121AS (table item 5, column headed 'Modification', modification 2)
- 295 Section 121AS (table item 5, column headed 'Modification', modification 2)
- 296 Section 121AS (table item 5, column headed 'Modification', modification 3)
- 297 Section 121AS (table item 5, column headed 'Modification', modification 3)
- 298 Section 121AS (table item 5, column headed 'Modification', modification 3)
- 299 Section 121AS (table item 5, column headed 'Modification', modification 3)
- 300 Section 121AS (table item 6, column headed 'Event')
- 301 Section 121AS (table item 6, column headed 'Event')
- 302 Section 121AS (table item 6, column headed 'Event')
- 303 Section 121AS (table item 6, column headed 'Modification', modification 1)
- 304 Section 121AS (table item 6, column headed 'Modification', modification 2)
- 305 Section 121AS (table item 6, column headed 'Modification', modification 2)
- 306 Section 121AS (table item 6, column headed 'Modification', modification 3)
- 307 Section 121AS (table item 6, column headed 'Modification', modification 3)
- 308 Section 121AS (table item 6, column headed 'Modification', modification 3)
- 309 Section 121AS (table item 6, column headed 'Modification', modification 3)
- 310 Section 121AS (table item 7, column headed 'Event')
- 311 Section 121AS (table item 7, column headed 'Event')
- 312 Section 121AS (table item 7, column headed 'Event')
- 313 Section 121AS (table item 8, column headed 'Modification')
- 314 Section 121AS (table item 9, column headed 'Event')
- 315 Section 121AS (table item 9, column headed 'Event')
- 316 Section 121AS (table item 9, column headed 'Event')
- 317 Section 121AS (table item 10, column headed 'Modification')
- 318 Section 121AS (table item 11, column headed 'Event')
- 319 Section 121AS (table item 11, column headed 'Event')
- 320 Section 121AS (table item 11, column headed 'Event')
- 321 Section 121AS (table item 12, column headed 'Modification')
- 322 Section 121AS (table) (note 5)
- 323 Section 121AT
- 324 Section 121AT (table heading)
- 325 Section 121AT (table item 3, column headed 'Event')
- 326 Section 121AT (table item 3, column headed 'Modification')
- 327 Section 121AT (table item 4, column headed 'Event')
- 328 Section 121AT (table item 4, column headed 'Modification')
- 329 Section 121AT (table item 5, column headed 'Event')
- 330 Section 121AT (table item 7, column headed 'Event')
- 331 Section 121AT (table item 8, column headed 'Event')
- 332 Subsection 121EE(2)
- 333 Paragraph 121EL(e)
- 334 Paragraph 121EL(g)
- 335 Section 121EM (paragraph (d) of the definition of asset)
- 336 Subsection 121F(1) (paragraph (ca) of the definition of relevant exempting provision)
- 337 Paragraph 124PA(1)(a)
- 338 At the end of subsection 124PA(1)
- 339 At the end of section 124ZN
- 340 Section 124ZP
- 341 Subsection 124ZR(2)
- 342 Subsection 124ZR(3)
- 343 Section 124ZS (definition of non-CGT assessable income)
- 344 Section 124ZW
- 345 Section 124ZW (definition of non-CGT assessable income)
- 346 Section 124ZW (definition of ordinary 160Z gain amount)
- 347 Section 124ZW (definition of ordinary 160Z loss amount)
- 348 Section 124ZW (definition of overall 160Z gain)
- 349 Section 124ZW (definition of overall 160Z loss)
- 350 Section 124ZW (definition of prior year Part IIIA loss)
- 351 Section 124ZW (definition of residual overall 160Z gain)
- 352 Section 124ZW (definition of total ordinary 160Z gain amount)
- 353 Section 124ZW (definition of total ordinary 160Z loss amount)
- 354 Section 124ZZ
- 355 Section 124ZZA
- 356 Subsection 124ZZB(1)
- 357 Subsection 124ZZB(2)
- 358 Subsection 124ZZB(3)
- 359 Subsection 124ZZB(3)
- 360 Section 124ZZC
- 361 Section 124ZZD
- 362 Subsection 128TG(2)
- 363 Section 128TI (note)
- 364 Paragraph 149A(1)(a)
- 365 Subparagraph 149A(1)(b)(i)
- 366 Paragraph 158H(3)(c)
- 367 Subsection 159GA(1) (paragraph (a) of the definition of taxable non-primary-production income)
- 368 Paragraph 159GZZZBB(a)
- 369 Paragraph 159GZZZBB(c)
- 370 Paragraph 159GZZZBB(e)
- 371 Section 159GZZZBC
- 372 Section 159GZZZBD
- 373 Subsection 159GZZZBE(1)
- 374 Subsection 159GZZZBE(2)
- 375 Subsection 159GZZZF(1)
- 376 Subsection 159GZZZG(1)
- 377 Subsection 159GZZZH(2)
- 378 Subsections 159GZZZH(3) and (4)
- 379 Subsection 159GZZZH(5)
- 380 Section 159GZZZN
- 381 Subsection 159GZZZP(1A)
- 382 Subparagraph 159GZZZQ(1)(a)(i)
- 383 Paragraph 159GZZZQ(1)(b)
- 384 Subparagraph 159GZZZQ(8)(c)(i)
- 385 Subparagraph 159GZZZQ(8)(c)(ii)
- 386 Subparagraph 159GZZZS(a)(i)
- 387 Paragraph 159GZZZS(b)
- 388 Subdivision E of Division 16K of Part III
- 389 Subsection 159J(6) (paragraph (aa) of the definition of separate net income)
- 390 Subsection 159ZR(1) (paragraph (c) of the definition of normal taxable income)
- 391 Subparagraph 160AFD(9)(b)(ii)
- 392 Before subsection 160ZC(1A)
- 393 Before section 160ZNB
- 394 Before section 160ZNT
- 395 Before subsection 160ZO(1)
- 396 Before subsection 160ZP(1)
- 397 Before section 160ZZPK
- 398 Before section 160ZZPZA
- 399 Before section 160ZZRAAA
- 400 Section 160ZZZH
- 401 Subsection 170(9D)
- 402 Subsection 170(10AA)
- 403 Subsection 177A(1) (definition of capital loss)
- 404 Subparagraph 177C(2)(a)(i)
- 405 Subparagraph 177C(2)(c)(i)
- 406 Subparagraph 177C(2)(c)(ii)
- 407 Subparagraph 177C(2A)(a)(i)
- 408 Subparagraph 177C(2A)(b)(i)
- 409 Subsection 221AZI(5) (definition of net capital gain)
- 410 Subsection 221YA(1B)
- 411 Subparagraph 221YBA(7)(a)(iii)
- 412 Subsection 221YCAA(2) (paragraph (k) of the definition of Adjusted preceding year's tax)
- 413 Paragraph 221YDA(1AA)(a)
- 414 Subsections 221YHAAA(5) and (6)
- 415 Subsection 303(1) (definition of 30 June 1988 asset)
- 416 Subsection 303(3)
- 417 Section 304
- 418 Section 306
- 419 Section 307
- 420 Subsections 308(1) and (2)
- 421 Sections 311, 312, 313 and 314
- 422 Section 315
- 423 Paragraph 315F(d)
- 424 Paragraph 315F(f)
- 425 Section 317 (definition of CGT roll-over provisions)
- 426 Paragraph 377(1)(c)
- 427 Subsection 396(2)
- 428 At the end of subsection 396(3)
- 429 Paragraph 399(1)(c)
- 430 Paragraph 399(1)(d)
- 431 At the end of paragraph 399(1)(d)
- 432 Subsection 399A(2) (paragraph (d) of the definition of Eligible debt term)
- 433 Paragraph 401(1)(a)
- 434 Paragraph 401(1)(b)
- 435 Paragraph 401(1)(c)
- 436 Paragraph 401(1)(c)
- 437 Paragraph 401(3)(b)
- 438 Paragraph 401(3)(c)
- 439 Paragraph 401(3)(c)
- 440 Paragraph 401(3)(d)
- 441 Subparagraph 401(3)(d)(i)
- 442 Subparagraph 401(3)(d)(ii) (at the end of the definition of Consideration)
- 443 Paragraph 401(5)(d)
- 444 Subsection 405(1) (definition of commencing day non-taxable Australian asset)
- 445 Subsection 405(3)
- 446 Subsection 406(2)
- 447 Section 408
- 448 Section 408A
- 449 Section 409
- 450 Section 410
- 451 Subsections 411(1) and (2)
- 452 Subsections 412(2) and (3)
- 453 Paragraph 413(2)(a)
- 454 Paragraph 413(3)(a)
- 455 At the end of section 413
- 456 Sections 414, 415, 416 and 417
- 457 Subsections 418(2)
- 458 Subsection 418(3)
- 459 Paragraphs 418A(1)(b) and (c)
- 460 Subsection 418A(1)
- 461 Paragraph 418A(1)(d)
- 462 Paragraph 418A(1)(f)
- 463 Subsection 418A(2)
- 464 Subsection 418A(2)
- 465 Section 419
- 467 Subsection 421(1)
- 468 Subsection 421(1A)
- 469 Subsection 421(2)
- 470 Subsection 421(3)
- 471 Subsections 422(2), (3) and (4)
- 472 Subsection 423(2)
- 473 Subsection 424(2)
- 474 Subsection 438(3)
- 475 Paragraph 438(3)(b)
- 476 Subsection 438(3A)
- 477 Subsection 438(3A)
- 478 Subsection 438(3B)
- 479 Subsection 438(3B)
- 480 Subsection 438(4)
- 481 Paragraph 461(1)(a)
- 482 Paragraph 461(1)(b)
- 483 Paragraph 461(1)(c)
- 484 Paragraph 461(1)(c)
- 485 Paragraph 461(1)(d)
- 486 Paragraph 461(1)(g)
- 487 Paragraph 461(3)(a)
- 488 Paragraph 461(3)(b)
- 489 Paragraph 461(3)(b)
- 490 Paragraph 461(3)(c)
- 491 Subparagraph 461(3)(c)(i)
- 492 Subparagraph 461(3)(c)(ii) (at the end of the definition of Consideration)
- 493 Paragraph 613(1)(a)
- 494 Paragraph 613(1)(c)
- 495 Paragraph 613(1)(c)
- 496 Paragraph 613(1)(d)
- 497 Subsection 613(3)
- 498 Subparagraph 245-55(4)(a)(ii) of Schedule 2C
- 499 Paragraph 245-65(2A)(b) of Schedule 2C
- 500 Paragraph 245-85(1)(c) of Schedule 2C
- 501 Subsection 245-90(2) of Schedule 2C
- 502 Section 245-125 of Schedule 2C (definition of deductible net capital loss)
- 503 Subsection 245-165(1) of Schedule 2C (definition of reducible asset)
- 504 Subsection 245-165(1) of Schedule 2C (definition of relevant cost base)
- 505 Subsection 245-165(1) of Schedule 2C (definition of relevant cost base)
- 506 Subsection 245-165(2) of Schedule 2C
- 507 Section 245-170 of Schedule 2C
- 508 Paragraph 245-170(a) of Schedule 2C
- 509 Paragraphs 245-170(b), (c) and (d) of Schedule 2C
- 510 Paragraph 245-170(f) of Schedule 2C
- 511 Paragraph 245-170(g) of Schedule 2C
- 512 Paragraph 245-170(g) of Schedule 2C
- 513 Paragraph 245-170(h) of Schedule 2C
- 514 Subparagraph 245-170(h)(ii) of Schedule 2C
- 515 Subsection 245-190(1) of Schedule 2C
- 516 Subsection 245-190(2) of Schedule 2C
- 517 Subsection 245-190(3) of Schedule 2C
- 518 Subsection 245-190(3) of Schedule 2C
- 519 Section 245-255 of Schedule 2C
- 520 Subsection 57-25(1) of Schedule 2D
- 521 After subsection 57-25(2) of Schedule 2D
- 522 Section 57-35 of Schedule 2D (after paragraph (d) of the definition of asset)
- 4 Consequential amendment of other Acts
- Autralian Industry Development Corporation Act 1970
- 523 Section 29A (at the end of paragraphs (a) and (b) of the definition of asset)
- 524 Section 29A (at the end of the definition of asset)
- 525 Subsection 29ZD(1)
- 526 Paragraphs 29ZD(4)(a) and (b)
- Bank Integration Act 1991
- 527 Subsection 5(1) (at the end of the definition of asset)
- Civil Aviation Legislation Amendment Act 1995
- 528 Subsection 9(4)
- 529 Subsections 19(2) and (3)
- Commonwealth Serum Laboratories Act 1961
- 530 Section 35
- 531 Paragraph 35(d)
- Defence Act 1903
- 532 Subsection 122AA(1)
- 533 Before paragraph 122AA(1)(a)
- 534 Paragraph 122AA(1)(b)
- 535 Paragraph 122AA(1)(c)
- 536 Paragraph 122AA(1)(e)
- 537 Subsection 122AA(2)
- 538 Subsection 122AA(4)
- Federal Airports Corporation Act 1986
- 539 Section 57D
- Financial Corporations (Transfer of Assets and Liabilities) Act 1993
- 540 Section 3 (at the end of the definition of asset)
- 541 Subsection 15(3)
- 542 Sections 18 and 19
- 543 Before subsection 20(1)
- 544 At the end of the Act
- 545 Application
- Income Tax Rates Act 1986
- 546 Subsection 3(1) (paragraph (a) of the definition of capital gains amount)
- 547 Subsection 3(1) (paragraph (b) of the definition of capital gains amount)
- Industry Research and Development Act 1986
- 548 Subsection 39HB(4)
- 549 Application
- Transport Legislation Amendment (Search and Rescue Service) Act 1997
- 550 Subclause 2(3) of Schedule 4
- 3 Company bad debts
- 1 Amendment of the Income Tax (Transitional Provisions) Act 1997
- 1 After Subdivision 165-CB
- 2 After Subdivision 175-CB
- 2 Consequential amendment of the Income Tax Assessment Act 1997
- 4 Section 12-5 (table item headed 'tax losses')
- 5 Subsection 25-35(5) (table item 1)
- 6 Subsection 25-35(5) (table item 2)
- 7 Section 165-1
- 8 At the end of section 165-195
- 9 At the end of section 166-150
- 10 At the end of section 166-155
- 11 At the end of section 166-160
- 12 Section 175-1
- 3 Consequential amendment of the Income Tax Assessment Act 1936
- 13 Before subsection 63A(1)
- 14 Before subsection 63B(1A)
- 15 Before subsection 63C(1)
- 16 Before subsection 63CA(1)
- 17 After subsection 63E(5)
- 19 Paragraph 427(b)
- 20 Paragraph 427(b)
- 4 Consequential amendment of other Acts
- Commonwealth Bank Sale Act 1995
- 21 Subsection 18(1)
- Financial Corporations (Transfer of Assets and Liabilities) Act 1993
- 22 Subsections 22(2) and (3)
- 23 Subsection 22(4)
- 24 Application
- 4 Intellectual property (new Division 373)
- 1 Amendment of the Income Tax (Transitional Provisions) Act 1997
- 1 Section 330-75 (link note)
- 2 Consequential amendment of the Income Tax Assessment Act 1997
- 2 Section 10-5 (table item headed 'industrial property')
- 3 Section 10-5 (before table item headed 'interest')
- 4 Section 12-5 (table item headed 'industrial property')
- 5 Section 12-5 (before table item headed 'interest')
- 6 Section 20-5 (after table item 3)
- 7 Section 40-30 (table item dealing with 'industrial property')
- 8 Section 41-5 (after table item dealing with grapevines)
- 9 Section 41-10
- 10 Subsection 41-23(1) (after table item 4.1)
- 11 Paragraph 41-65(1)(a)
- 3 Consequential amendment of the Income Tax Assessment Act 1936
- 12 Subsection 73G(1)
- 13 Subsection 73G(2)
- 14 Subsection 73G(3)
- 15 Paragraph 73G(4)(a)
- 16 Subsection 73G(5)
- 17 Subsection 82KH(1) (before paragraph (k) of the definition of relevant expenditure)
- 18 Subsection 82KH(1) (before paragraph (o) of the definition of relevant expenditure)
- 19 Subsection 82KH(1) (before paragraph (w) of the definition of relevant expenditure)
- 20 Subsection 82KH(1) (at the end of the definition of relevant expenditure)
- 21 After paragraph 82KH(1AD)(a)
- 22 Before subsection 124L(1)
- 23 Subparagraph 570(1)(a)(ii)
- 24 Subsection 245-140(1) of Schedule 2C (after the table item dealing with expenditure on acquiring a unit of industrial property)
- 25 After paragraph 57-25(4)(k) of Schedule 2D
- 26 Subsection 57-85(3) of Schedule 2D (table item 7)
- 27 Subsection 57-110(2) of Schedule 2D (table item 5)
- 5 Horticultural plants (new Subdivision 387-C)
- 1 Amendment of the Income Tax (Transitional Provisions) Act 1997
- 1 At the end of section 20-5
- 2 Section 387-140 (link note)
- 2 Consequential amendment of the Income Tax Assessment Act 1997
- 3 Section 12-5 (table item headed 'primary production')
- 4 Subsection 20-30(1) (after table item 1.15)
- 5 Section 40-30 (table item dealing with horticultural plants)
- 3 Consequential amendment of the Income Tax Assessment Act 1936
- 6 Before Subdivision A of Division 10F of Part III
- 7 At the end of subsection 124ZZO(6)
- 8 At the end of subsection 124ZZO(6)
- 9 Subsection 245-140(1) of Schedule 2C (table item dealing with expenditure incurred in establishing horticultural plants)
- 10 Application
- 6 Averaging primary producers' tax liability (new Division 392)
- 1 Amendment of the Income Tax (Transitional Provisions) Act 1997
- 1 At the end of the Act
- 2 Consequential amendment of the Income Tax Assessment Act 1997
- 2 Subsection 4-10(3) (at the end of the note at the end of step 2 of the method statement)
- 3 At the end of Division 4
- 4 Section 12-5 (table item headed 'averaging of incomes')
- 5 Section 13-1 (table item headed 'primary production')
- 6 Before paragraph 42-295(3)(d)
- 7 Section 385-5 (at the end of the table)
- 3 Consequential amendment of the Income Tax Assessment Act 1936
- 8 Paragraph 86(2)(b)
- 9 Subsection 94(10A)
- 10 Subsection 94(10B)
- 12 Sub-subparagraph 94(10C)(a)(i)(A)
- 13 Sub-subparagraph 94(10C)(a)(i)(B) (definition of A)
- 14 Sub-subparagraph 94(10C)(a)(i)(B) (definition of C)
- 15 Subparagraph 94(10C)(a)(ii)
- 16 Subparagraph 94(10C)(a)(ii) (definition of A)
- 17 Subparagraph 94(10C)(a)(ii) (definition of D)
- 18 Subsection 94(14)
- 19 Subsection 94(14)
- 20 At the end of section 94
- 21 Before subsection 156(1)
- 22 Section 159S (paragraph (a) of the definition of taxable part of the taxable income)
- 23 Subsection 159ZR(1) (definition of rebated tax)
- 24 Paragraph 221YBA(2)(a)
- 25 Subsection 221YCAA(2) (before paragraph (g) of the definition of adjusted preceding year's tax)
- 26 Subsection 221YCAA(2) (paragraph (h) of the definition of adjusted preceding year' tax)
- 27 Subsection 221YCAA(2) (paragraph (j) of the definition of adjusted preceding year's tax)
- 28 Subsection 221YCAA(2) (paragraph (m) of the definition of qualifying reductions)
- 29 Subparagraph 221YCAA(3)(b)(ii)
- 30 Application of amendments made by items 24 to 29
- 4 Consequential amendment of the Income Tax Rates Act 1986
- 31 Subsection 12(3)
- 32 After section 12
- 33 Paragraph 12(7)(a) (definition of B)
- 34 Paragraph 12(7)(b) (definition of B)
- 35 Subsections 20G(1) and (2)
- 36 Subsection 20G(5) (definition of taxable income)
- 37 Subsection 20G(5) (definition of deemed taxable income from primary production)
- 38 At the end of subsection 20G(5)
- 39 After paragraph 2(b) of Part I of Schedule 7
- 40 At the end of paragraph 3(b) of Part I of Schedule 7
- 41 After paragraph 2(b) of Part II of Schedule 7
- 42 At the end of paragraph 3(b) of Part II of Schedule 7
- 43 Clause 3 of Part I of Schedule 11 (sub-subparagraph (c)(i)(A) of the definition of B)
- 44 Clause 3 of Part I of Schedule 11 (paragraph (d) of the definition of B)
- 45 Clause 3 of Part II of Schedule 11 (sub-subparagraph (c)(i)(A) of the definition of B)
- 46 Clause 3 of Part II of Schedule 11 (paragraph (d) of the definition of B)
- 7 Environment (new Division 400)
- 1 Amendment of the Income Tax (Transitional Provisions) Act 1997
- 1 At the end of the Act
- 2 Consequential amendment of the Income Tax Assessment Act 1997
- 2 Section 12-5 (table item headed 'environment')
- 3 Subsection 20-30(1) (at the end of the table)
- 4 Section 40-30 (table items dealing with environmental impact studies and environment protection)
- 5 Section 41-5 (after table item dealing with electricity connections)
- 6 Subsection 42-55(1)
- 7 Subsection 42-55(2)
- 8 Paragraph 43-20(5)(a)
- 9 Subsection 43-20(5) (note)
- 10 Subsection 43-50(4)
- 11 Subsection 43-50(5)
- 3 Consequential amendment of the Income Tax Assessment Act 1936
- 12 Before subsection 82BB(1)
- 13 Subsection 82BG(1)
- 14 At the end of subsection 82BG(1)
- 15 Before subsection 82BK(1)
- 16 Subsection 82BR(1)
- 17 At the end of subsection 82BR(1)
- 18 Subsection 245-140(1) of Schedule 2C (table item dealing with expenditure on study to evaluate the environmental impact of an income producing project)
- 19 Subsection 57-85(3) of Schedule 2D (table items 3 and 4)
- 8 Above-average special professional income (new Division 405)
- 1 Amendment of the Income Tax (Transitional Provisions) Act 1997
- 1 At the end of the Act
- 2 Consequential amendment of the Income Tax Assessment Act 1936
- 2 Before section 158B
- 3 Subsection 159ZR(1) (paragraph (b) of the definition of normal taxable income)
- 4 Paragraph 221YBA(2)(b)
- 5 Subsection 221YCAA(2) (paragraph (f) of the definition of adjusted preceding year's tax)
- 6 Subparagraph 221YCAA(3)(b)(iv)
- 7 Paragraph 221YDA(1)(dab)
- 8 Subparagraph 221YDA(2)(a)(iii)
- 9 Application of amendments made by items 4 to 8
- 3 Consequential amendment of the Income Tax Rates Act 1986
- 10 Subsection 3(1) (definition of abnormal income amount)
- 9 Consequential amendments relating to indexation
- 1 Amendment of the Income Tax (Transitional Provisions) Act 1997
- 1 Section 42-70
- 2 Consequential amendment of the Income Tax Assessment Act 1997
- 2 Subsection 28-45(2) (note)
- 3 Paragraph 42-70(1)(c)
- 4 At the end of section 42-80
- 5 Subdivision 42-K
- 6 Subsection 995-1(1) (definition of car depreciation limit)
- 3 Consequential amendment of the Income Tax Assessment Act 1936
- 7 After subsection 57AF(5)
- 4 Application
- 8 Application
- 10 Amendment of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997
- 1 Subsection 960-220(1)
- 2 At the end of subsection 960-220(1)
- 3 At the end of subsection 960-220(2)
- 4 Subsection 960-225(1)
- 5 Section 960-230
- 6 Subsection 960-235(1)
- 7 Section 960-240
- 8 Subsection 960-245(1)
- 9 Subsection 960-245(2) (link note)
- 10 At the end of Division 960
- 11 Subsection 995-1(1)
- 12 Subsection 995-1(1)
- 13 Subsection 995-1(1)
- 14 Subsection 995-1(1)
- 15 Subsection 995-1(1)
- 16 Subsection 995-1(1)
- 17 Subsection 995-1(1)
- 18 Subsection 995-1(1)
- 19 Subsection 995-1(1)
- 20 Subsection 995-1(1)
- 21 Subsection 995-1(1)
- 22 Subsection 995-1(1)
- 23 Subsection 995-1(1)
- 24 Subsection 995-1(1)
- 25 Subsection 995-1(1)
- 26 Subsection 995-1(1)
- 27 Subsection 995-1(1) (definition of balancing adjustment event)
- 28 Subsection 995-1(1)
- 29 Subsection 995-1(1)
- 30 Subsection 995-1(1)
- 31 Subsection 995-1(1)
- 32 Subsection 995-1(1)
- 33 Subsection 995-1(1)
- 34 Subsection 995-1(1)
- 35 Subsection 995-1(1)
- 36 Subsection 995-1(1)
- 37 Subsection 995-1(1)
- 38 Subsection 995-1(1)
- 39 Subsection 995-1(1)
- 40 Subsection 995-1(1)
- 41 Subsection 995-1(1)
- 42 Subsection 995-1(1)
- 43 Subsection 995-1(1)
- 44 Subsection 995-1(1)
- 45 Subsection 995-1(1)
- 46 Subsection 995-1(1)
- 47 Subsection 995-1(1) (definition of continuing shareholders)
- 48 Subsection 995-1(1)
- 49 Subsection 995-1(1)
- 50 Subsection 995-1(1)
- 51 Subsection 995-1(1)
- 52 Subsection 995-1(1)
- 53 Subsection 995-1(1)
- 54 Subsection 995-1(1)
- 55 Subsection 995-1(1)
- 56 Subsection 995-1(1)
- 57 Subsection 995-1(1)
- 58 Subsection 995-1(1)
- 59 Subsection 995-1(1) (definition of effective life)
- 60 Subsection 995-1(1)
- 61 Subsection 995-1(1)
- 62 Subsection 995-1(1)
- 63 Subsection 995-1(1) (definition of excluded loss)
- 64 Subsection 995-1(1)
- 65 Subsection 995-1(1)
- 66 Subsection 995-1(1)
- 67 Subsection 995-1(1)
- 68 Subsection 995-1(1)
- 69 Subsection 995-1(1)
- 70 Subsection 995-1(1)
- 71 Subsection 995-1(1)
- 72 Subsection 995-1(1)
- 73 Subsection 995-1(1)
- 74 Subsection 995-1(1)
- 75 Subsection 995-1(1)
- 76 Subsection 995-1(1)
- 77 Subsection 995-1(1)
- 78 Subsection 995-1(1)
- 79 Subsection 995-1(1)
- 80 Subsection 995-1(1)
- 81 Subsection 995-1(1) (at the end of the definition of indirectly)
- 82 Subsection 995-1(1) (definition of injected amount)
- 83 Subsection 995-1(1)
- 84 Subsection 995-1(1)
- 85 Subsection 995-1(1)
- 86 Subsection 995-1(1)
- 87 Subsection 995-1(1)
- 88 Subsection 995-1(1)
- 89 Subsection 995-1(1)
- 90 Subsection 995-1(1)
- 91 Subsection 995-1(1)
- 92 Subsection 995-1(1)
- 93 Subsection 995-1(1)
- 94 Subsection 995-1(1)
- 95 Subsection 995-1(1)
- 96 Subsection 995-1(1)
- 97 Subsection 995-1(1)
- 98 Subsection 995-1(1)
- 99 Subsection 995-1(1)
- 100 Subsection 995-1(1)
- 101 Subsection 995-1(1)
- 102 Subsection 995-1(1)
- 103 Subsection 995-1(1)
- 104 Subsection 995-1(1) (definition of ownership test period)
- 105 Subsection 995-1(1)
- 106 Subsection 995-1(1)
- 107 Subsection 995-1(1)
- 108 Subsection 995-1(1)
- 109 Subsection 995-1(1)
- 110 Subsection 995-1(1)
- 111 Subsection 995-1(1)
- 112 Subsection 995-1(1)
- 113 Subsection 995-1(1)
- 114 Subsection 995-1(1)
- 115 Subsection 995-1(1)
- 116 Subsection 995-1(1)
- 117 Subsection 995-1(1)
- 118 Subsection 995-1(1)
- 119 Subsection 995-1(1)
- 120 Subsection 995-1(1)
- 121 Subsection 995-1(1) (at the end of note 1 to the definition of purpose of producing assessable income)
- 122 Subsection 995-1(1)
- 123 Subsection 995-1(1)
- 124 Subsection 995-1(1)
- 125 Subsection 995-1(1)
- 126 Subsection 995-1(1)
- 127 Subsection 995-1(1)
- 128 Subsection 995-1(1)
- 129 Subsection 995-1(1)
- 130 Subsection 995-1(1)
- 131 Subsection 995-1(1) (definition of same business test period)
- 132 Subsection 995-1(1)
- 133 Subsection 995-1(1)
- 134 Subsection 995-1(1)
- 135 Subsection 995-1(1)
- 136 Subsection 995-1(1)
- 137 Subsection 995-1(1)
- 138 Subsection 995-1(1)
- 139 Subsection 995-1(1)
- 140 Subsection 995-1(1)
- 141 Subsection 995-1(1)
- 142 Subsection 995-1(1)
- 143 Subsection 995-1(1)
- 144 Subsection 995-1(1)
- 145 Subsection 995-1(1)
- 146 Subsection 995-1(1)
- 147 Subsection 995-1(1)
- 148 Subsection 995-1(1)
- 149 Subsection 995-1(1) (after table item 1A in the definition of termination value)
- 150 Subsection 995-1(1)
- 151 Subsection 995-1(1) (definition of test period)
- 152 Subsection 995-1(1) (definition of test time)
- 153 Subsection 995-1(1)
- 154 Subsection 995-1(1)
- 155 Subsection 995-1(1)
- 156 Subsection 995-1(1)
- 157 Subsection 995-1(1) (definition of unrecouped expenditure)
- 158 Subsection 995-1(1) (after table item 1A in the definition of written down value)
- 159 Subsection 995-1(1)
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