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Taxation Laws Amendment (Company Law Review) Act 1998 (63 of 1998)
Front Matter
1 Short title
2 Commencement
3 Schedule(s)
Schedule 1 General anti-avoidance rule
Income Tax Assessment Act 1936
1 After section 44
2 After section 160AQCNP
3 Application
Schedule 2 Tainting rule
Income Tax Assessment Act 1936
1 Section 160APA
2 Section 160APA
3 Section 160APA
4 Section 160APA
5 Section 160APA
6 After section 160AQCNQ
7 After Division 7A of Part IIIAA
8 Application
9 Transitional - merging of share capital account and share premium account
Schedule 3 Definition of dividend, and redeemable preference shares
Income Tax Assessment Act 1936
1 Subsection 6(1) (paragraph (a) of the definition of dividend)
2 Subsection 6(1) (paragraph (b) of the definition of dividend)
3 Subsection 6(1) (paragraph (c) of the definition of dividend)
4 Subsection 6(1) (paragraph (d) of the definition of dividend)
5 Subsection 6(1) (paragraph (d) of the definition of dividend)
6 Subsection 6(1) (paragraph (e) of the definition of dividend)
7 Subsection 6(4)
8 Application
Schedule 4 Bonus shares
Income Tax Assessment Act 1936
1 Subsections 6BA(1) to (2)
2 Subsection 6BA(3)
3 Subsections 6BA(4) to (9)
4 Section 160APA (after paragraph (a) of the definition of frankable dividend)
5 Application
Schedule 5 Definitional changes
Income Tax Assessment Act 1936
1 Subsection 6(1)
2 Subsection 6(1)
3 Subsection 6(1)
4 Subsection 6(1)
5 Subsection 6(1) (definition of share premium account)
6 Subsection 6(1)
7 Subsection 6(5)
8 Paragraph 44(1B)(a)
9 Paragraph 44(1B)(b)
10 Paragraph 46H(1)(c)
11 Subsection 46H(2)
12 Paragraph 46J(2)(a)
13 Paragraph 46J(2)(b)
14 Subsection 47(1)
15 Subsection 47(3)
16 Subsection 52A(8)
17 Subsection 82L(1) (subparagraph (a)(ii) of the definition of convertible note)
18 Subparagraph 82L(3)(a)(ii)
19 Subsection 82Q(1)
20 Subparagraph 82S(1)(d)(xiii)
21 Subparagraph 82SA(1)(d)(xi)
22 Paragraph 103A(3)(a)
23 Paragraph 103A(5)(b)
24 Subsection 109Y(2) (definition of paid-up share value)
25 Subsection 120(1)
26 Section 121EC
27 Subparagraph 128J(3)(a)(i)
28 Paragraph 128K(2)(a)
29 Paragraph 128TC(3)(a)
30 Paragraph 128TC(3)(b)
31 Subsection 128TG(3)
32 Paragraph 128TJ(c)
33 Paragraph 139FB(2)(a)
34 Section 159GZA (definition of paid-up value)
35 Paragraph 159GZG(1)(a)
36 Paragraph 159GZG(1)(b)
37 Subparagraph 159GZG(1)(b)(ii)
38 Subparagraph 159GZG(1)(e)(i)
39 Subparagraph 159GZG(2)(c)(i)
40 Paragraph 159GZG(6)(a)
41 Sub-subparagraph 159GZG(6)(a)(iii)(B)
42 Sub-subparagraph 159GZG(6)(b)(i)(D)
43 Subparagraphs 159GZG(6)(b)(ii) and (iii)
44 Paragraph 159GZG(6)(c)
45 Subparagraphs 159GZG(6)(d)(i) and (ii)
46 Sub-subparagraphs 159GZG(6)(f)(i)(A) and (B)
47 Subparagraph 159GZG(7)(a)(ii)
48 Subsection 159GZZZP(1)
49 Paragraph 159GZZZP(1)(a)
50 Paragraph 159GZZZP(1)(b)
51 Paragraph 159GZZZQ(5)(a)
52 Subsection 159GZZZQ(6)
53 Subsection 159GZZZQ(7)
54 Section 160APA (definition of tax-exempt bonus share)
55 Subsection 160AQCBA(11)
56 Subsection 160AQCBA(12)
57 Paragraph 160AQCBA(15)(b)
58 Paragraph 160T(1)(d)
59 Paragraph 160ZA(7A)(b)
60 Subsection 160ZA(7A)
61 Paragraph 160ZZPA(9)(b)
62 Paragraph 160ZZPB(9)(b)
63 Paragraph 273(2)(a)
64 Subsection 272-10(2)
65 Paragraph 272-50(2)(a)
66 Paragraph 272-90(10)(d)
67 Application
Schedule 6 Amendment of the Income Tax Assessment Act 1997
Part 1 Bonus shares
1 Subsection 109-55(1) (table item 9)
2 Subsection 112-60
3 Section 130-15
4 Paragraph 130-20(1)(b)
5 Paragraph 130-20(2)(a)
6 Paragraph 130-20(2)(b)
7 At the end of subsection 130-20(2)
8 Paragraph 130-20(3)(a)
9 Paragraph 130-20(3)(b)
10 After paragraph 130-20(3)(b)
11 Subsection 130-20(3) (table heading)
12 After subsection 130-20(3)
13 Subsection 995-1(1) (definition of dividend)
Part 2 Definitional changes
14 Paragraph 118-20(6)(b)
15 Paragraph 124-240(e)
16 Section 136-25 (paragraph (b) of table item 5)
17 Subsection 995-1(1)
18 Application
Schedule 7 Amendment of the Company Law Review Act 1998
1 Subsection 2(5)
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