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Tax Laws Amendment (2006 Measures No. 2) Act 2006 (58 of 2006)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- 4 Amendment of assessments
- Schedule 1 F-111 Deseal/Reseal Ex-gratia Lump Sum Payments
- Income Tax Assessment Act 1997
- 1 Section 11-15 (table item headed "defence")
- 2 Section 51-5 (at the end of the table)
- 3 Application
- Schedule 2 Specific gift recipients
- Income Tax Assessment Act 1997
- 1 Subsection 30-70(2) (at the end of the table)
- 2 Section 30-105 (at the end of the table)
- 3 Section 30-315 (after table item 86D)
- 4 Section 30-315 (after table item 112AF)
- Schedule 3 CGT treatment of options
- Income Tax Assessment Act 1997
- 1 Section 116-65
- 2 Section 116-70
- 3 Subsection 134-1(1)
- Income Tax (Transitional Provisions) Act 1997
- 4 Section 134-1
- 5 Section 134-1
- 6 At the end of section 134-1
- 7 Application
- Schedule 4 Compulsory acquisition
- Income Tax Assessment Act 1997
- 1 Paragraph 40-365(2)(c)
- 2 After subsection 40-365(2)
- 3 After paragraph 124-70(1)(a)
- 4 Paragraph 124-70(1)(c)
- 5 After subsection 124-70(1)
- 6 Application
- Schedule 5 Franking deficit tax
- Income Tax Assessment Act 1997
- 1 Subsection 205-70(2) (method statement, steps 1 and 2)
- 2 At the end of section 205-70
- 3 Application
- Income Tax (Transitional Provisions) Act 1997
- 4 At the end of section 205-70
- 5 After section 205-70
- Schedule 6 Choice of superannuation fund
- Superannuation Guarantee (Administration) Act 1992
- 1 After section 32Z
- 2 Application
- Schedule 7 Technical corrections and improvements
- Part 1 Amendments commencing on Royal Assent
- A New Tax System (Commonwealth-State Financial Arrangements) Act 1999
- 1 Subsection 5(6) (definition of Commonwealth entity )
- A New Tax System (Goods and Services Tax) Act 1999
- 2 Paragraph 75-11(2A)(e)
- 3 Subsection 126-10(3)
- 4 Application
- 5 Subdivision 165-C (heading)
- 6 Subsection 177-1(1)
- 7 Subsection 177-1(1)
- 8 Subsection 177-1(2)
- 9 Subsection 177-1(4)
- 10 Subsection 177-1(4)
- 11 Subsection 177-1(5)
- 12 Paragraph 177-3(a)
- 13 Section 195-1 (definition of Commonwealth entity )
- 14 Section 195-1 (definition of reduced credit land transport )
- 15 Section 195-1
- A New Tax System (Goods and Services Tax Transition) Act 1999
- 16 Subsection 13(4A)
- 17 Subsection 14(5)
- A New Tax System (Luxury Car Tax) Act 1999
- 18 Subsection 21-1(1)
- 19 Subsection 21-1(1)
- 20 Subsection 21-1(2)
- 21 Subsection 21-1(4)
- 22 Section 27-1 (definition of Commonwealth entity )
- 23 Section 27-1
- A New Tax System (Wine Equalisation Tax) Act 1999
- 24 Subsection 27-20(1)
- 25 Subsection 27-20(1)
- 26 Subsection 27-20(2)
- 27 Subsection 27-20(4)
- 28 Section 33-1 (definition of Commonwealth entity )
- 29 Section 33-1
- Commonwealth Places (Mirror Taxes) Act 1998
- 30 Clause 4 of Schedule 1
- 31 Clause 6 of Schedule 1
- Fringe Benefits Tax Assessment Act 1986
- 32 Subsection 136(1) (paragraph (e) of the definition of entertainment facility leasing expenses )
- 33 Subsection 136(1) (definition of entity) (the definition of entity inserted by item 3 of Schedule 7 to the Taxation Laws Amendment Act (No. 4) 2003)
- 34 Section 162B
- Income Tax Assessment Act 1936
- 35 Subsection 6(1)
- 36 Subsection 6(1) (definition of non-equity share )
- 37 Subsection 23AK(3) (definition of trust )
- 38 Application
- 39 Subparagraph 46AC(1)(b)(i)
- 40 Paragraph 82AM(3)(c)
- 41 Subsection 92(2A)
- 42 Section 102AAB (definition of listed country trust estate )
- 43 Paragraph 102AAM(10)(b)
- 44 Section 121AS (note 6)
- 45 Subsection 136AA(1) (definition of international tax sharing treaty )
- 46 Subsection 160AF(8) (definition of relevant debt deduction )
- 47 Subsection 170(14) (definition of international tax sharing treaty )
- 48 Subsection 177EA(19)
- 49 Subsection 372(2)
- 50 Paragraph 544(1)(b)
- Income Tax Assessment Act 1997
- 51 Section 2-5 (pyramid)
- 52 At the end of section 2-5
- 53 At the end of subsection 4-10(3)
- 54 Subsection 4-10(3A)
- 55 Application
- 56 Subsection 6-10(2) (note)
- 57 Section 11-15 (table item headed "foreign aspects of income taxation")
- 58 Section 11-15 (table item headed "foreign aspects of income taxation")
- 59 Section 13-1 (table item headed "research and development")
- 60 Subsection 26-5(2) (note)
- 61 Subsection 30-315(2) (table item 28A) (the table item 28A inserted by item 19 of Schedule 1 to the Taxation Laws Amendment Act (No. 4) 1999 )
- 62 Section 61-496
- 63 Subsection 61-497(1)
- 64 After Division 61
- 65 Sections 65-20 and 65-25
- 66 Section 65-30
- 67 Subsection 65-35(2)
- 68 Sections 67-30 and 67-35
- 69 Application
- 70 Subsections 70-105(2) and (6)
- 71 After subsection 87-40(1)
- 72 Section 109-60 (table item 4A)
- 73 Section 112-97 (table item 5A)
- 74 Section 112-150 (table item 7) (the table item 7 inserted by item 2 of Schedule 11 to the Taxation Laws Amendment Act (No. 2) 2002 )
- 75 Section 112-150 (before table item 9)
- 76 Subsection 115-45(2) (note)
- 77 Subsection 124-520(2)
- 78 Subsection 124-780(1) (note 3)
- 79 Subsection 124-870(4) (note)
- 80 Subdivision 126-D (the Subdivision 126-D inserted by item 4 of Schedule 11 to the Taxation Laws Amendment Act (No. 2) 2002 )
- 81 Subdivision 126-E (as relettered)
- 82 Group heading before section 126-185
- 83 Section 152-200
- 84 Section 152-300
- 85 Section 152-400
- 86 Section 204-45 (heading)
- 87 Section 204-45
- 88 Paragraph 205-70(1)(c)
- 89 Subsection 205-70(2) (method statement, step 4)
- 90 At the end of subsection 205-70(2) (after the note)
- 91 Subsection 205-70(3)
- 92 Application
- 93 Subsection 214-25(2)
- 94 Subsection 320-134(3) (note)
- 95 Subsection 701-55(5)
- 96 Subparagraphs 701-70(3)(a)(i) and (ii)
- 97 Subparagraph 701-75(3)(a)(i)
- 98 Paragraphs 715-270(5)(c), (d) and (e)
- 99 Subsection 723-110(3)
- 100 Subparagraph 727-465(b)(ii)
- 101 Subsection 820-120(4) (table items 3 and 4)
- 102 Subsection 820-225(3) (table items 3 and 4)
- 103 Paragraph 900-30(7)(b)
- 104 At the end of Subdivision 960-E
- 105 At the end of Division 960
- 106 Subsection 995-1(1) (paragraph (a) of the definition of adopted child )
- 107 Subsection 995-1(1) (paragraph (b) of the definition of adopted child )
- 108 Subsection 995-1(1) (definition of agent )
- 109 Subsection 995-1(1) (definition of dividend )
- 110 Subsection 995-1(1) (paragraph (a) of the definition of firearms surrender arrangements )
- 111 Subsection 995-1(1) (definition of foreign superannuation fund) (the definition of foreign superannuation fund inserted by item 18 of Schedule 10 to the Taxation Laws Amendment Act (No. 1) 1998)
- 112 Subsection 995-1(1) (definition of market value )
- 113 Subsection 995-1(1) (definition of non-equity share )
- Income Tax Rates Act 1986
- 114 Paragraph 14(2)(c)
- 115 Application
- 116 Paragraph 1(b) of Part I of Schedule 7
- 117 Paragraph 1(b) of Part II of Schedule 7
- 118 Paragraph 2(b) of Part I of Schedule 10
- 119 Application
- Income Tax (Transitional Provisions) Act 1997
- 120 After section 40-12
- 121 Paragraphs 40-75(1)(b) and (c)
- 122 Section 40-95
- 123 Part 3-35
- 124 At the end of Subdivision 960-E
- Sales Tax Legislation Amendment Act (No. 1) 1999
- 125 Subsection 2(1)
- 126 Subsection 2(2)
- 127 Items 1 to 6, 9 and 10 of Schedule 2
- 128 Subitem 12(1) of Schedule 2
- Superannuation Guarantee (Administration) Act 1992
- 129 Subsection 31(1)
- 130 Subsection 31(1)
- Taxation Administration Act 1953
- 131 Subsection 8AAB(5) (table item 17A)
- 132 After subsection 14ZW(1BA)
- 133 Application
- 134 Section 18
- 135 Section 16-30 in Schedule 1
- 136 Sections 16-40 and 16-43 in Schedule 1
- 137 Sections 16-45 and 16-50 in Schedule 1
- 138 Application
- 139 Transitional
- 140 Section 18-5 in Schedule 1
- 141 Subsection 18-15(1) in Schedule 1
- 142 Subsection 18-15(1) in Schedule 1
- 143 Subsection 18-20(1) in Schedule 1
- 144 Subsection 18-20(1) in Schedule 1
- 145 Subsection 18-25(1) in Schedule 1
- 146 Section 18-27 in Schedule 1
- 147 Section 18-27 in Schedule 1
- 148 Section 18-27 in Schedule 1
- 149 Subsection 18-30(1) in Schedule 1
- 150 Paragraph 18-30(1)(a) in Schedule 1
- 151 Paragraph 18-30(1)(b) in Schedule 1
- 152 Paragraph 18-35(1)(b) in Schedule 1
- 153 Subsection 18-35(1) in Schedule 1
- 154 Paragraph 18-35(2)(b) in Schedule 1
- 155 Subsection 18-40(1) in Schedule 1
- 156 Subsections 18-42(1) and (2) in Schedule 1
- 157 Subsection 18-42(3) in Schedule 1
- 158 Paragraph 18-45(1)(a) in Schedule 1
- 159 Paragraph 18-45(1)(b) in Schedule 1
- 160 Paragraph 18-45(2)(a) in Schedule 1
- 161 Paragraph 18-45(2)(b) in Schedule 1
- 162 Subsection 18-45(3) in Schedule 1
- 163 Subparagraph 18-75(1)(a)(ii) in Schedule 1
- 164 Subsection 250-10(2) in Schedule 1 (table item 5)
- 165 Application
- 166 Subsection 250-10(2) in Schedule 1 (table item 100)
- 167 Paragraph 284-225(3)(a) in Schedule 1
- 168 At the end of section 298-5 in Schedule 1
- 169 Subsection 340-5(3) in Schedule 1
- Taxation Laws Amendment Act (No. 2) 2000
- 170 Items 14 to 17 of Schedule 6
- Part 2 Amendments commencing at other times
- A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999
- 171 Item 20 of Schedule 10
- Fuel Tax Act 2006
- 172 Section 110-5 (definition of untaxable Commonwealth entity )
- Income Tax Assessment Act 1936
- 173 Paragraphs 70B(2A)(b) and (c)
- 174 Subsection 73BAG(1)
- 175 Paragraphs 92(2A)(b) and (c)
- 176 Section 94D (all the subsections after subsection 94D(3))
- 177 Section 94F
- 178 Paragraph 485AA(1)(a)
- Income Tax Assessment Act 1997
- 179 Subparagraph 30-125(1)(c)(i)
- 180 Subparagraph 30-125(1)(c)(ii)
- 181 Subparagraph 30-125(2)(d)(i)
- 182 Subparagraph 30-125(2)(d)(ii)
- 183 Subsections 30-125(4), (4A) and (5)
- 184 Subsection 30-125(6)
- 185 After section 30-125
- 186 Subsections 30-265(2) and (3)
- 187 Subsections 30-289(2) and (3)
- 188 Subsections 30-300(3) and (4)
- 189 Paragraphs 51-35(c) and (d)
- 190 Section 118-355
- 191 Subsection 701-10(6)
- 192 Paragraph 830-10(1)(d)
- 193 Subsection 995-1(1) (definition of small withholder )
- Taxation (Interest on Overpayments and Early Payments) Act 1983
- 194 Subsection 3(1) (at the end of paragraphs (a), (b) and (c) of the definition of decision to which this Act applies)
- 195 Subsection 3(1) (paragraph (ca) of the definition of decision to which this Act applies )
- 196 Subsection 3(1) (at the end of paragraph (cb) of the definition of decision to which this Act applies )
- 197 Subsection 3(1) (paragraph (d) of the definition of decision to which this Act applies )
- 198 Subsection 3(1) (paragraph (e) of the definition of decision to which this Act applies )
- 199 Subsection 3(1) (at the end of paragraphs (a) and (b) of the definition of person )
- 200 Subsection 3(1) (definition of relevant tax )
- 201 At the end of Part I
- 202 Sub-subparagraph 10(1)(a)(iii)(A)
- 203 Sub-subparagraph 10(1)(a)(iii)(AA)
- 204 Sub-subparagraph 10(1)(a)(iii)(B)
- 205 Sub-subparagraph 10(1)(a)(iii)(C)
- 206 Paragraph 10(1)(aa)
- 207 Section 10A
- 208 Subparagraph 12(1)(a)(i)
- 209 Subparagraph 12(1)(a)(ii)
- Tax Laws Amendment (2004 Measures No. 1) Act 2004
- 210 Items 31 and 40 of Schedule 10
- 211 Item 41 of Schedule 10 (link note)
- Tax Laws Amendment (2004 Measures No. 2) Act 2004
- 212 Section 2 (table item 19)
- Part 3 Amendments relating to asterisking
- Division 1 Asterisking of "partnership"
- Income Tax Assessment Act 1997
- 213 Asterisking of "partnership"
- Division 2 Asterisking of "derived"
- Income Tax Assessment Act 1997
- 214 Asterisking of "derived"
- Division 3 Asterisking of "market value"
- Income Tax Assessment Act 1997
- 215 Asterisking of "market value"
- Division 4 Other asterisking amendments
- Income Tax Assessment Act 1997
- 216 General asterisking amendments of the Income Tax Assessment Act 1997
- Taxation Administration Act 1953
- 217 Paragraph 288-20(a) in Schedule 1
- 218 Subsection 340-5(2) in Schedule 1
- 219 Paragraph 388-50(1)(d) in Schedule 1
- Part 4 Technical amendments relating to legislative instruments
- A New Tax System (Goods and Services Tax) Act 1999
- 220 Subsection 81-5(2)
- 221 Subsection 81-5(3)
- 222 Subsection 177-10(1)
- 223 Subsection 177-10(2)
- 224 Subsection 177-10(3)
- 225 Subsection 177-10(4)
- 226 Subsection 177-10(5)
- Commonwealth Places (Mirror Taxes) Act 1998
- 227 Subsection 8(2)
- 228 Subsection 8(3)
- 229 Subsection 25(2)
- Energy Grants (Credits) Scheme Act 2003
- 230 Subsections 9(1) and (2)
- 231 Subsection 9(4)
- Excise Act 1901
- 232 Subsection 15(4)
- 233 Subsection 15(5)
- 234 At the end of paragraph 168(a)
- 235 Subparagraph 168(b)(ii)
- 236 Paragraph 168(c)
- Excise Tariff Act 1921
- 237 Subsection 3A(1)
- 238 Subsection 3A(3)
- Fringe Benefits Tax Assessment Act 1986
- 239 Subsection 58PB(3)
- 240 Subsection 58PB(3) (second sentence)
- Income Tax Assessment Act 1936
- 241 Subsection 6(2AB)
- 242 Subsection 6(2AD)
- 243 Subsection 23AC(2B)
- 244 Subsection 23AD(6)
- 245 Subsection 23ADA(5)
- 246 Subsection 24AV(2)
- 247 Subsection 82CE(1)
- 248 Subsection 82CE(4)
- 249 Subsection 82CE(5)
- 250 Subsection 128AE(2AD)
- 251 Subsection 128AE(2AE)
- 252 Section 159UB (paragraph (b) of the definition of heritage conservation works )
- 253 Section 159UB (definition of recognised heritage body )
- 254 Subsection 159UD(1)
- 255 Subsection 159UF(1)
- 256 Section 159UY
- Income Tax Assessment Act 1997
- 257 Subsection 34-55(1)
- 258 Subsection 34-55(3)
- 259 Subsection 195-75(1)
- 260 Subsection 195-75(3)
- 261 Subsections 376-105(1), (2) and (3)
- 262 Subsections 376-105(5) and (6)
- 263 Subsection 974-10(7)
- Superannuation Contributions Tax (Assessment and Collection) Act 1997
- 264 Subsection 14(5)
- 265 Subsection 14(7)
- Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997
- 266 Subsection 13(4)
- 267 Subsection 13(5)
- Superannuation (Government Co-contribution for Low Income Earners) Act 2003
- 268 Subsection 29(4)
- 269 Subsection 29(5)
- Taxation Laws Amendment Act (No. 5) 2001
- 270 Item 3 of Schedule 2
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