-
Taxation Laws Amendment Act (No. 3) 2003 (101 of 2003)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- 4 Amendment of assessments
- 5 No tax consequences result from AGL's corporate conversion etc.
- Schedule 1 Income tax deductions for gifts
- Part 1 Amendments
- Income Tax Assessment Act 1936
- 1 Subsection 78(4) (item 4.2.7 of table 4)
- Income Tax Assessment Act 1997
- 2 Subsection 30-25(2) (at the end of the table)
- 3 Subsection 30-45(2) (table item 4.2.7)
- 4 Subsection 30-50(2) (at the end of the table)
- 5 Subsection 30-70(2) (table item 8.2.1)
- 6 Subsection 30-70(2) (at the end of the table)
- 7 Subsection 30-80(2) (table item 9.2.10)
- 8 Section 30-105 (table item 13.2.1)
- 9 Section 30-105 (at the end of the table)
- 10 Subsection 30-315(2) (after table item 1A)
- 11 Subsection 30-315(2) (after table item 17)
- 12 Subsection 30-315(2) (after table item 20)
- 13 Subsection 30-315(2) (table items 28AA and 28AB)
- 14 Subsection 30-315(2) (table items 45, 45A, 45A)
- 15 Subsection 30-315(2) (after table item 51)
- 16 Subsection 30-315(2) (after table item 68)
- 17 Subsection 30-315(2) (after table item 72B)
- 18 Subsection 30-315(2) (after table item 110)
- 19 Subsection 30-315(2) (after table item 112B)
- 20 Subsection 30-315(2) (table items 117 and 118)
- Part 2 Application of amendments
- 21 Application
- 22 Application
- Schedule 2 Employee share schemes
- Part 1 Income Tax Assessment Act 1997
- 1 At the end of subsection 104-75(6)
- 2 Section 109-55 (table item 12)
- 3 Section 109-55 (before table item 13)
- 4 Section 112-75
- 5 Subsection 115-30(1) (at the end of the table)
- 6 At the end of section 130-80
- 7 Subsection 130-83(2)
- 8 Subsection 130-83(2)
- 9 At the end of section 130-85
- 10 Subsection 130-90(1)
- 11 Subsection 995-1(1)
- 12 Application
- Part 2 Income Tax (Transitional Provisions) Act 1997
- 13 After Subdivision 130-C
- 14 Subsection 130-95(1)
- 15 Subsection 130-95(2)
- 16 Application
- Part 3 Fringe Benefits Tax Assessment Act 1986
- 17 Subsection 136(1) (paragraph (hb) of the definition of fringe benefit )
- 18 Application
- Schedule 3 Franking of distributions by co-operatives
- Income Tax Assessment Act 1936
- 1 At the end of section 120
- Income Tax Assessment Act 1997
- 2 After paragraph 200-45(c)
- 3 Paragraph 202-45(a)
- 3A Paragraph 202-45(b)
- 4 After Division 216
- 5 Subsection 995-1(1)
- 6 Application
- Schedule 4 Reasonable benefit limits
- Income Tax Assessment Act 1936
- 1 After subsection 140ZQ(1)
- 2 Application
- Schedule 5 Petroleum resource rent tax
- Petroleum Resource Rent Tax Assessment Act 1987
- 1 Section 2
- 4 Section 2 (at the end of the definition of petroleum project or project)
- 5 Section 2
- 7 After subsection 19(2A)
- 8 After paragraph 23(1)(a)
- 9 Paragraph 24(1)(a)
- 10 Paragraphs 24(1)(b), (c), (d) and (e)
- 11 Subsection 24(2)
- 12 After section 24
- 14 Subsection 37(1)
- 15 Paragraph 37(1)(a)
- 16 Paragraph 37(1)(b)
- 17 After paragraph 37(1)(b)
- 18 After paragraph 38(b)
- 19 At the end of section 38
- 21 At the end of section 41
- Schedule 6 Technical amendments
- A New Tax System (Family Assistance and Related Measures) Act 2000
- 1 Items 30 and 31 of Schedule 4
- A New Tax System (Goods and Services Tax) Act 1999
- 2 Section 195-1 (definition of in existence )
- A New Tax System (Pay As You Go) Act 1999
- 3 Items 44 and 45 of Schedule 2
- A New Tax System (Tax Administration) Act (No. 2) 2000
- 4 Item 8A of Schedule 2
- Income Tax Assessment Act 1936
- 5 Paragraph 6BA(5)(c)
- 6 Subsection 124ZAE(2)
- 7 Subsection 159J(6) (paragraph (aac) of the definition of separate net income) (the paragraph (aac) inserted by item 322 of Schedule 1 to the Social Security Legislation Amendment (Parenting and Other Measures) Act 1997 (as amended by item 8 of Schedule 3 to the Taxation Laws Amendment Act (No. 3) 1999))
- 8 Subdivision CA of Division 2 of Part IIIAA (the Subdivision CA inserted by item 75 of Schedule 3 to the New Business Tax System (Miscellaneous) Act (No. 2) 2000 )
- 9 Subdivision CB of Division 2 of Part IIIAA
- 10 Section 160AQCO
- 11 Subsection 160AQZF(6) (the subsection (6) inserted by item 7 of Schedule 3 to the Taxation Laws Amendment Act (No. 2) 2000 )
- 12 Subsection 160ARDM(3) (the subsection (3) inserted by item 4 of Schedule 1 to the Taxation Laws Amendment Act (No. 7) 1999 )
- 13 Subsection 160ARDM(4) (the subsection (4) inserted by item 4 of Schedule 1 to the Taxation Laws Amendment Act (No. 7) 1999 )
- 14 Subsection 160ARDM(5)
- 15 Subsection 221YHZD(1AAA) (the subsection (1AAA) inserted by item 39 of Schedule 2 to the A New Tax System (Tax Administration) Act 1999 )
- Income Tax Assessment Act 1997
- 16 Subsection 25-35 (table item 4) (the item 4 inserted by item 27 of Schedule 1 to the Taxation Laws Amendment (Trust Loss and Other Deductions) Act 1998 )
- 17 Section 43-240 (step 2)
- 18 Section 52-60
- 19 Section 52-75 (table item 7)
- 20 Subsection 104-185(1) (note 2)
- 21 Subsection 104-190(1) (note)
- 22 Subsection 110-25(9) (the subsection (9) inserted by item 75 of Schedule 2 to the New Business Tax System (Miscellaneous) Act (No. 2) 2000 )
- 23 Section 112-97 (table item 12A) (the item 12A inserted by item 1 of Schedule 1 to the New Business Tax System (Miscellaneous) Act (No. 2) 2000 )
- 24 Section 118-65 (the section 118-65 inserted by item 44 of Schedule 4 to the Taxation Laws Amendment Act (No. 7) 2000 )
- 25 Subsection 124-783(3) (heading in the form 'Certain companies and trusts not required to trace interests')
- 26 Subsection 152-40(3) (example)
- 27 Paragraph 165-75(2)(b) (the paragraph (2)(b) inserted by item 7 of Schedule 11 to the Taxation Laws Amendment Act (No. 1) 1998 )
- 28 Paragraph 165-75(2)(d)
- 29 Subsection 165-115C(1) (note 4)
- 30 Subsection 995-1(1) (definition of taxable importation) (the definition inserted by item 15 of Schedule 5 to the A New Tax System (Tax Administration) Act (No. 2) 2000)
- Superannuation Legislation Amendment Act (No. 3) 1999
- 31 Item 34 of Schedule 2
- Taxation Administration Act 1953
- 32 Paragraph 3EC(2)(a)
- 33 Section 16-195 in Schedule 1 (note)
- 34 Subsection 250-10(2) in Schedule 1 (table items 22 and 23) (the items 22 and 23 inserted by item 1 of Schedule 2 to the Diesel and Alternative Fuels Grants Scheme Amendment Act 2000 )
- 35 Subsection 250-10(2) in Schedule 1 (after table item 22)
- Taxation Laws Amendment Act (No. 3) 1999
- 36 Item 84 of Schedule 1 (heading)
- 37 Item 85 of Schedule 1 (heading)
- 38 Item 342 of Schedule 1
- Taxation Laws Amendment Act (No. 4) 1997
- 39 Item 9 of Schedule 5
- Taxation Laws Amendment Act (No. 4) 2000
- 40 Item 2 of Schedule 4
- 41 Item 63 of Schedule 4
- 42 Item 71 of Schedule 4 (table items 10 and 11)
- Taxation Laws Amendment Act (No. 7) 2000
- 43 Item 30 of Schedule 4
- Tax Law Improvement Act (No. 1) 1998
- 44 Item 94 of Schedule 2
- 45 Item 11 of Schedule 6
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
