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Taxation Laws Amendment Act (No. 3) 1998 (47 of 1998)
Front Matter
1 Short title
2 Commencement
3 Schedule(s)
4 Amendment of income tax assessments
Schedule 1 Income Tax deductions
Part 1 Constitutional convention
Income Tax Assessment Act 1997
1 Section 20-30 (table item 1.6)
2 Section 20-30 (table item 1.6)
3 At the end of section 25-60
4 Subsection 25-60(2)
5 Application
Part 2 National Nurses' Memorial Trust
Income Tax Assessment Act 1997
6 Subsection 30-50(2) (at the end of the table)
Schedule 2 Malaysian Visiting Force
Sales Tax (Exemptions and Classifications) Act 1992
1 After Item 139 of Schedule 1
2 Application
Schedule 3 Charitable trusts
Part 1 Income Tax Assessment Act 1997
1 Section 50-5 (table items 1.1 and 1.2)
2 Section 50-5 (table items 1.3 and 1.4)
3 Section 50-5 (table item 1.5)
4 Section 50-5 (after table item 1.5)
5 Section 50-5 (table item 1.6)
6 Section 50-5 (table item 1.7)
7 At the end of section 50-5
8 Section 50-10 (table item 2.1)
9 Section 50-15 (table item 3.1, cell relating to Special conditions)
10 Section 50-15 (table item 3.2)
11 Section 50-20 (table item 4.1)
12 Section 50-30 (table item 6.1)
13 Section 50-30 (table item 6.2)
14 Section 50-45 (table items 9.1 and 9.2)
15 After section 50-45
16 Application
Part 2 Income Tax Assessment Act 1936
17 Subparagraph 128B(3)(a)(i)
18 Subparagraph 128B(3)(a)(i)
20 Application
Schedule 4 Payment of RPS, PAYE and PPS deductions to Commissioner
Part 1 Insertion of new Division 1AAA
Income Tax Assessment Act 1936
1 After Division 1 of Part VI
Part 2 Other amendments
Child Support (Registration and Collection) Act 1988
2 Paragraphs 50(2)(a) and (b)
3 Subsection 50(2) (note)
Crimes (Taxation Offences) Act 1980
4 Subsection 3(1) (paragraph (d) of the definition of income tax )
5 Subsection 3(1) (paragraph (g) of the definition of income tax )
Income Tax Assessment Act 1936
6 Subsection 215(6) (paragraph (c) of the definition of tax )
7 Subsection 218(6B) (definition of tax )
8 Section 220AB (table entry relating to obligation to send deductions to Commissioner)
9 Section 220AB (table entry relating to statements accompanying deductions)
10 At the end of section 220AB
11 Section 220AG
12 Section 220AI
13 Subsection 220AK(1)
14 Section 220AT
15 Subsection 220AU(1)
16 Subsection 220AU(3)
17 Paragraph 220AU(4)(a)
18 Subsection 220AV(1)
19 Subsection 220AV(3)
20 Subsection 220AY(1) (definition of recoverable amount )
21 Subsections 220AY(9), (10) and (11)
22 Sections 221EC to 221EDC
23 Subsection 221F(5)
24 Subsection 221F(7)
25 Subsections 221F(12), (12A) and (12B)
26 Subsection 221F(14)
27 Subsection 221N(1)
28 Subsection 221N(2)
29 Paragraphs 221NA(1)(c) and (d)
30 Subsection 221NA(2)
31 Subsections 221R(1AA) and (1B)
32 Subsections 221R(4) and (5)
33 Subsection 221YHAAG(4)
34 Paragraph 221YHAAG(4)(a)
35 Subsections 221YHDC(2), (3) and (4)
36 Subsection 221YHDC(10)
37 Subsection 221YHDC(11)
38 Paragraph 221YHDC(12)(a)
39 Section 221YHJ
40 Subsection 221YHL(1)
41 Subsection 221YHL(2)
42 Paragraph 221YHLA(1)(c)
43 Paragraph 221YHLA(1)(d)
44 Subsection 221YHLA(2)
45 Subsection 221YHN(1A)
46 Subsections 221YHN(5), (6) and (7)
47 Subsection 221YHZD(4)
48 Division 8 of Part VI (heading)
49 Subsections 222AFA(1) and (4)
50 Subsection 222AFA(5)
51 Subsection 222AFB(1) (paragraphs (aa), (a) and (b) of the definition of remittance provision )
52 Paragraph 222AHE(4)(b)
53 Paragraph 222AID(4)(b)
54 Paragraph 222AIH(3)(b)
55 Paragraph 222AJB(1)(b)
56 Subsection 222AJB(3)
57 Subsection 222AJC(1)
58 Subsection 222ALA(6)
59 Subsection 222ALB(2)
60 Subsection 222ANA(1)
61 Subsection 222ANA(4)
62 Subdivision B of Division 9 of Part VI (heading)
63 Paragraph 222AOB(1)(a)
64 Subparagraph 222AOB(1)(a)(i)
65 Paragraph 222AOC(a)
Taxation (Interest on Overpayments and Early Payments) Act 1983
66 Subsection 3(1) (paragraph (baa) of the definition of relevant tax )
67 Subsection 3(1) (paragraph (ba) of the definition of relevant tax )
68 Subsection 3(1) (paragraph (bb) of the definition of relevant tax )
Part 3 Application of amendments
69 Application of amendments
Schedule 5 Technical amendments
Income Tax Assessment Act 1997
1 Section 42-65 (table item 12 (second occurring))
2 Section 42-205 (column 3 of table item 10B)
3 Section 42-205 (after item 10C of the table)
4 Application
Schedule 6 CGT asset register
Income Tax Assessment Act 1936
1 Subsection 160ZZU(6)
2 At the end of subsection 160ZZU(6)
3 Subsection 160ZZU(6C)
4 At the end of subsection 160ZZU(6C)
5 At the end of section 160ZZU
6 Application of amendments
Schedule 7 Franking of dividends and other distributions
Part 1 Income Tax Assessment Act 1936 (streaming of dividends or other benefits)
1 Subsection 46F(2)
2 Paragraph 128B(3)(ga)
3 Section 160APE
4 After subsection 160APP(1B)
5 After section 160AQCB
6 At the end of Subdivision C of Division 2 of Part IIIAA
7 After subsection 160AQT(1C)
8 At the end of section 160AQY
9 Application
Part 2 Income Tax Assessment Act 1936 (schemes to provide franking credit benefits)
10 At the end of section 45Z
11 At the end of paragraph 46F(2)(b)
12 Paragraph 128B(3)(ga)
13 After subsection 160APP(1C)
14 At the end of section 160APQ
15 After section 160AQCNA
16 After subsection 160AQT(1D)
17 At the end of section 160AQX
18 At the end of subsection 160AQY(2)
19 At the end of section 160AQYA
20 At the end of section 160AQZ
21 At the end of section 160AQZA
22 Subdivision C of Division 7 of Part IIIAA (heading)
23 Paragraphs 160AR(1)(b), (1A)(b), (1B)(b), (2)(b), (3)(b) and (4)(b)
24 After section 160AR
25 After section 177E
26 Application
Schedule 8 Distributions from private companies
Part 1 Income Tax Assessment Act 1936
1 After subsection 108(1)
2 After Division 7 of Part III
3 Subsection 160AEA(1) (paragraph (d) of the definition of passive income )
4 Section 160APA (at the end of the definition of frankable dividend )
5 After section 160AQCNB
6 After paragraph 268-40(5)(c) of Schedule 2F
7 Application of amendment made by item 2
8 Application of amendments made by items 3, 4 and 5
9 Application of amendment made by item 6
10 Transitional - written loan agreements
Part 2 Fringe Benefits Tax Assessment Act 1986
11 Subsection 136(1) (at the end of the definition of fringe benefit )
12 Application
Part 3 Income Tax Assessment Act 1997
13 Section 10-5 (table item headed 'shareholders')
Schedule 9
Part 1 Income Tax Assessment Act 1997
1 Section 13-1 (table entry relating to eligible termination payments)
2 Section 13-1 (table, before the entry relating to shipping income)
3 Section 13-1 (table entry relating to superannuation)
4 After the heading to Division 61
5 Subsection 995-1(1)
6 Subsection 995-1(1)
Part 2 Income Tax Assessment Act 1936
7 After section 160AD
8 After section 160AH
9 Paragraph 221YAB(1)(b) (definition of Qualifying rebates )
10 At the end of paragraph 221YCAA(2)(m)
11 Paragraph 221YDA(1)(da)
12 Subparagraph 221YDA(2)(a)(ii)
13 Subparagraph 221YDA(2)(a)(ii)
Part 3 Application and transitional
14 Application
15 Transitional - lower tax offset for the 1998-99 income year
16 Transitional - provisional tax for the 1998-99 income year
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