Tax Laws Amendment (2006 Measures No. 2) Act 2006 (58 of 2006)

Schedule 7   Technical corrections and improvements

Part 3   Amendments relating to asterisking

Division 4   Other asterisking amendments

Income Tax Assessment Act 1997
216   General asterisking amendments of the Income Tax Assessment Act 1997

The provisions of the Income Tax Assessment Act 1997 listed in the table are amended as set out in the table.

Asterisking amendments

Item

Provision

Omit:

Substitute:

1

Section 50-25 (table item 5.1)

local governing body

*local governing body

2

Subsection 87-40(1)

agent

*agent

3

Paragraph 87-40(2)(a)

agent

*agent

4

Subsections 87-40(3), (4) and (5)

agent (first occurring)

*agent

5

Section 106-60

agent

*agent

6

Section 109-10 (table item 1)

agent

*agent

7

Subsection 110-35(2)

agent

*agent

8

Subsections 118-30(1), (2) and (3)

a film

a *film

9

Paragraph 122-25(3)(c)

film

*film

10

Paragraph 165-55(2)(d)

film

*film

11

Paragraph 207-115(4)(c)

residency requirement

*residency requirement

12

Section 207-155

scheme

*scheme

13

Subsection 215-20(1) (paragraph (b) of the definition of undebited non-share dividends)

scheme

*scheme

14

Subsection 375-880(1)

film

*film

15

Subparagraph 376-110(2)(a)(i)

film

*film

16

Subsection 405-25(3)

film

*film

17

Paragraph 405-25(4)(b)

film

*film

18

Paragraph 960-100(1)(g)

superannuation fund

*superannuation fund

19

Subsection 960-100(2)

superannuation fund

*superannuation fund

20

Subsection 995-1(1) (definition of child)

adopted child

*adopted child

21

Subsection 995-1(1) (subparagraph (b)(v) of the definition of copyright collecting society)

agent

*agent

22

Subsection 995-1(1) (definition of feature film)

animated feature film

a *film that is an animated feature film

23

Subsection 995-1(1) (definition of public official)

local governing body

*local governing body

24

Subsection 995-1(1) (paragraph (b) of the definition of relative)

adopted child

*adopted child

25

Subsection 995-1(1) (note to the definition of tax loss)

*film

film


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).