New Business Tax System (Debt and Equity) Act 2001 (163 of 2001)

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	New Business Tax System (Debt and Equity) Act 2001 (163 of 2001)

		Front Matter
		1 Short title
		2 Commencement
		3 Schedule(s)
	Schedule 1 Debt and equity interests
	Part 1 Amendment of the Income Tax Assessment Act 1997
	Income Tax Assessment Act 1997
		1 Section 12-5 (after table item headed 'death of timber owner')
		2 Section 12-5 (table item headed 'dividends')
		3 After section 25-80
		4 After section 26-25
		5 Paragraph 104-25(1)(f)
		6 Subsection 104-25(5) (note 1)
		7 Paragraph 104-35(5)(c)
		8 Paragraph 104-35(5)(e)
		9 Paragraph 104-155(5)(c)
		10 Paragraph 104-155(5)(e)
		11 Section 109-10 (table item 2)
		12 Section 109-55 (table item 11)
		13 Section 112-70
		14 Subsection 114-15(4)
		15 Subsection 114-15(6) (heading)
		16 Subsection 114-15(6)
		17 Subsection 114-15(6) (note)
		18 Paragraph 130-40(3)(a)
		19 Paragraph 130-40(3)(b)
		20 Subsection 130-40(4)
		21 Subsection 130-40(6) (table)
		22 Subsection 130-40(6)
		23 After subsection 130-40(6)
		24 Subsection 130-45(1)
		25 Subdivision 130-C (heading)
		26 Subsection 130-60(1)
		27 Subsection 130-60(1) (table)
		28 Subsection 130-60(1)
		29 After subsection 130-60(1)
		30 Subsection 130-60(2)
		31 Subsection 130-60(3)
		32 Subsection 130-60(3) (note 1)
		33 Part 3-5 (link note after the heading)
		34 After Division 960
	Part 2 Amendment of the Income Tax Assessment Act 1936
	Income Tax Assessment Act 1936
		35 Subsection 6(1)
		36 Subsection 6(1)
		37 Subsection 6(1)
		38 Subsection 6(1) (paragraph (b) of the definition of income from personal exertion)
		39 Subsection 6(1)
		40 Subsection 6(1)
		41 Subsection 6(1)
		42 Subsection 6(1)
		43 Subsection 6(1)
		44 Subsection 6(1)
		45 Subsection 6(1) (definition of paid )
		46 Subsection 6(1)
		46A Subsection 6(1)
		47 After subsection 6AB(5A)
		48 At the end of section 6AC
		49 At the end of section 6B
		50 At the end of section 6BA
		51 Subparagraph 23(jb)(ii)
		52 Subparagraph 26(e)(iii)
		53 At the end of section 26A
		54 Subsection 27A(1) (subparagraph (a)(v) of the definition of eligible termination payment )
		55 Subsection 27A(5)
		56 After section 43A
		57 Subsection 44(1)
		58 After subsection 45A(3)
		59 After subsection 45B(4)
		60 After subsection 45C(4)
		61 Subsection 45Z(1A)
		62 Subsection 46(1) (definition of dividend )
		63 Subsection 46A(1) (definition of dividend )
		64 Section 46D
		65 At the end of section 50
		66 At the end of section 52A
		67 Before section 82L
		68 Subsection 82L(1)
		69 Subsection 82L(1)
		70 Subsection 96C(5) (at the end of the definition of net income )
		71 After subsection 96C(5)
		72 At the end of section 102AAW
		73 Subsection 102L(2)
		74 At the end of subsection 102L(2)
		75 At the end of section 102L
		76 Subsection 102T(2)
		77 At the end of subsection 102T(2)
		78 At the end of section 102T
		79 Before section 103
		80 At the end of section 109B
		81 After Subdivision A of Division 7A of Part III
		82 Before section 128A
		83 Subsection 128A(1) (definition of dividend )
		84 Subsection 128A(1AB) (definition of interest )
		85 After subsection 128B(2C)
		86 Before paragraph 128B(3)(a)
		87 Before Subdivision A of Division 16K of Part III
		88 Subsection 159GZZZP(1)
		89 Paragraph 159GZZZP(1)(b)
		90 Before section 160AE
		91 Before paragraph 160AE(3)(d)
		92 Paragraph 160AE(4)(b)
		93 Before Division 1 of Part IIIAA
		94 Section 160APA (after paragraph (a) of the definition of frankable dividend )
		96 Section 160APA (paragraph (f) of the definition of frankable dividend )
		97 Section 160APA (after paragraph (g) of the definition of frankable dividend )
		98 After section 160APA
		99 Subsection 160APHBC(6)
		100 At the end of subsection 160APHBH(1)
		101 After subsection 160AQCBA(3)
		102 After Subdivision C of Division 7A of Part IIIAA
		103 After subsection 177E(2)
		104 After subsection 177EA(11)
		105 After paragraph 177EA(19)(d)
		106 Before subsection 202D(1)
		107 Before Subdivision A of Division 3B of Part VI
		108 After section 221YJ
		109 At the end of section 255
		110 At the end of section 273
		111 After section 389
		112 Section 398A
		113 Before section 558
		114 Subsection 245-25(4) in Schedule 2C
		115 Subsection 272-50(1) in Schedule 2F
		116 At the end of section 272-50 in Schedule 2F
	Part 3 Amendment of the Taxation Administration Act 1953
	Taxation Administration Act 1953
		117 At the end of Subdivision 12-A of Schedule 1
	Part 4 Application of amendments
		118 Application of amendments
	Schedule 2 Dictionary amendments
	Income Tax Assessment Act 1997
		1 Subsection 995-1(1)
		2 Subsection 995-1(1)
		3 Subsection 995-1(1)
		4 Subsection 995-1(1)
		5 Subsection 995-1(1)
		6 Subsection 995-1(1)
		7 Subsection 995-1(1)
		8 Subsection 995-1(1)
		9 Subsection 995-1(1)
		10 Subsection 995-1(1)
		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)