Tax Laws Amendment (2008 Measures No. 6) Act 2009 (14 of 2009)
Schedule 4 Minor amendments
Part 2 Asterisking amendments
Income Tax Assessment Act 1997
52 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 |
Subparagraph 26-50(3)(b)(iv) |
children |
*children |
2 |
Subsection 30-15(2) (table items 1 and 2) (column headed "How much you can deduct") |
*market value |
market value |
3 |
Subparagraph 51-50(2)(b)(i) |
child |
*child |
4 |
Paragraph 52-70(b) |
children |
*children |
5 |
Paragraph 52-105(3)(b) |
children |
*children |
6 |
Paragraph 149-15(1)(b) |
*ultimate owners |
ultimate owners |
7 |
Paragraph 149-15(1)(b) |
*indirectly |
indirectly |
8 |
Paragraph 152-40(1A)(a) |
child |
*child |
9 |
Subparagraph 215-10(1)(b)(ii) |
more schemes |
more *schemes |
10 |
Paragraph 215-10(1)(b) |
prudential standards |
*prudential standards |
11 |
Paragraph 215-10(1)(c) |
permanent establishment |
*permanent establishment |
12 |
Subparagraph 215-10(2)(a)(ii) |
connected entity |
*connected entity |
13 |
Paragraph 295-485(1)(a) |
child |
*child |
14 |
Paragraph 320-107(1)(a) |
child |
*child |
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