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Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (101 of 2006)
Front Matter
1 Short title
2 Commencement
3 Schedule(s)
Schedule 1 Inoperative provisions repealed on Royal Assent
Inoperative provisions repealed on Royal Assent
1 Repeal
A New Tax System (Australian Business Number) Act 1999
2 Division 14
A New Tax System (Commonwealth-State Financial Arrangements) Act 1999
3 Section 16
Fringe Benefits Tax Assessment Act 1986
4 Subsection 136(1) (definition of Australian Airlines )
Income Tax Assessment Act 1936
5 Sections 2 to 4
6 Subsection 6(1) (definition of adopted child )
7 Subsection 6(1) (definition of assessable income from petroleum )
8 Subsection 6(1) (definition of Commonwealth country )
9 Subsection 6(1) (definition of Commonwealth labour market program )
10 Subsection 6(1) (definition of electronic signature )
11 Subsection 6(1) (definition of exempt income from petroleum )
12 Subsection 6(1) (definition of failure to notify penalty )
13 Subsection 6(1) (definition of firearms surrender arrangements )
14 Subsection 6(1) (definition of fishing operations )
15 Subsection 6(1) (definition of forest operations )
16 Subsection 6(1) (definition of horticulture )
17 Subsection 6(1) (definition of income from petroleum )
18 Subsection 6(1) (definition of income tax laws of Papua New Guinea )
19 Subsection 6(1) (definition of late reconciliation statement penalty )
20 Subsection 6(1) (definition of Papua New Guinea )
21 Subsection 6(1) (definition of Papua New Guinea independence day )
22 Subsection 6(1) (definition of pearling operations )
23 Subsection 6(1) (definition of petroleum )
24 Subsection 6(1) (definition of petroleum prospecting or mining information )
25 Subsection 6(1) (definition of petroleum prospecting or mining right )
26 Subsection 6(1) (definition of previous Act )
27 Subsection 6(1) (definition of primary production )
28 Subsection 6(1) (definition of public securities )
29 Subsection 6(1) (definition of reportable fringe benefits amount )
30 Subsection 6(1) (definition of shares )
31 Subsection 6(1) (definition of tainting amount )
32 Subsection 6(1B)
33 Subsections 6(7) to (8)
34 Subsections 6AA(3) to (3C)
35 Paragraph 6AA(4)(d)
36 Section 6G
37 Paragraph 16(4)(ca)
38 Section 17
39 Section 19
40 Sections 22 to 23AAA
41 Subsection 23AB(1) (definition of work and income support related withholding payments and benefits)
42 Subsection 23AB(6A)
43 Sub-subparagraph 23AB(7)(a)(ii)(A)
44 Section 23ADA
45 Section 23AE
46 Section 23AL
47 Sections 23C, 23D and 23H
48 Division 1AA of Part III
49 Sections 24BA and 24BB
50 Section 24N
51 Subsection 24P(7)
52 Section 25
53 Sections 25B to 26AAB
54 Subsection 26AAC(10)
55 Paragraph 26AB(5)(a)
56 Sections 26B and 26BA
57 Subdivisions B and C of Division 2 of Part III (not including the heading to Subdivision B and not including section 36AAA)
58 Subsection 45(4)
59 Paragraph 45B(8)(g)
60 Sections 45Z to 46
61 Subsection 46A(13)
62 Section 46C
63 Section 46F
64 Division 2A of Part III
65 Section 51
66 Section 51AB
67 Section 51AE
68 Section 51AG
69 Section 51AL
70 Sections 53 to 62AAV
71 Subsections 63(1AAA) to (1AA)
72 Subsections 63(1B) to (4)
73 Sections 63A to 63CC
74 Sections 64 and 64A
75 Subsections 65(1AA), (1), (1A), (1D), (1E), (1F), (2) and (3)
76 Section 67
77 Sections 67AA to 70A
78 Sections 71 to 73
79 Subsection 73A(6) (definition of consideration received or receivable in respect of the disposal, loss or destruction )
80 Subsection 73B(1) (paragraph (c) of the definition of aggregate research and development amount )
81 Subsection 73B(1) (definition of building expenditure )
82 Subsection 73B(1) (definition of undeducted building expenditure)
83 Subsections 73B(7), (17), (25), (26), (28) to (30), (37) and (38)
84 Section 73D
85 Section 73F
86 Sections 74 to 78AB
87 Section 78B
88 Section 79C
89 Sections 79E to 81
90 Subsections 82(1A) and (1)
91 Subdivisions B to CA of Division 3 of Part III
92 Subsection 82KH(1C)
93 Subdivisions F to G of Division 3 of Part III
94 Subsection 82R(6)
95 Section 82S
96 Division 4 of Part III
97 Section 93
98 Section 94W
99 Section 94Y
100 Subsection 97A(2) (definition of eligible primary producer )
101 Subsection 97A(2) (definition of owner of a current IED scheme deposit )
102 Section 102AAB (definition of basic statutory interest rate )
103 Section 102AAB (definition of pre-franking rebate tax )
104 Subdivision C of Division 6AAA of Part III
105 Subsection 102AAZ(3)
106 Section 102AH
107 Subsections 102L(4), (8), (9), (12), (14), (16) and (17)
108 Subsections 102T(4A), (5), (9), (10), (13), (15), (17) and (18)
109 Subsection 103(1) (all definitions except the relevant holding company or holding companies)
110 Subsection 103(1A)
111 Sections 103AA to 107A
112 Paragraph 109ZA(b)
113 Section 109ZD (definition of PAYE earnings )
114 Section 109ZD (definition of work and income support related withholding payments and benefits )
115 Division 9B of Part III
116 Subsection 121F(1) (paragraph (a) of the definition of relevant exempting provision )
117 Divisions 10 to 10A of Part III
118 Subsection 124K(1) (subparagraphs (a)(i) and (iii) of the definition of unit of industrial property )
119 Subsection 124L(2)
120 Subsection 124S(3)
121 Section 124X
122 Sections 124ZAF and 124ZAN
123 Divisions 10C and 10D of Part III
124 Division 10F of Part III
125 Paragraphs 128AAA(2)(c) and (d)
126 Subsection 128A(1) (definition of associated persons )
127 Subsection 128A(1) (definition of bearer debenture )
128 Subsection 128A(8)
129 Paragraphs 128B(3)(c) and (g)
130 Subsection 128B(3B) (definition of finance arrangement )
131 Subsections 128C(1A) to (2)
132 Subsection 128C(5)
133 Section 128E
134 Sections 128G and 128GA
135 Sections 128H to 128N
136 Subsection 136AE(9)
137 Section 136AG
138 Subsections 156(1A), (4) and (4A)
139 Divisions 16A and 16C of Part III
140 Paragraph 159GJ(1)(a)
141 Subparagraphs 159GJ(2)(a)(i) and (iv)
142 Subparagraphs 159GJ(2)(c)(i) and (iv)
143 Sub-subparagraph 159GJ(4)(b)(iii)(B)
144 Division 16H of Part III
145 Subsection 159GZZZC(2)
146 Subsection 159HA(7) (paragraph (b) of the definition of indexable amount )
147 Subdivision AAD of Division 17 of Part III
148 Sections 160AB to 160ACE
149 Subsection 160AE(1) (definition of undistributed amount )
150 Subsection 160AF(4)
151 Section 160AGB
152 Subsection 160AN(4)
153 Parts IIIAA and IIIA
154 Subsection 170(10) (table items 2, 7 to 9, 11, 15 and 19)
155 Section 170AA
156 Section 202A (definition of eligible paying authority )
157 Section 202A (definition of salary or wages )
158 Subsection 202BD(7)
159 Subsection 202DM(2)
160 Sections 205 to 209
161 Sections 214 to 218
162 Section 220
163 Divisions 1AAA to 6A of Part VI
164 Part VII
165 Section 251Y
166 Sections 258 and 259
167 Subsection 262A(4AB)
168 Section 264CA
169 Subsection 296(3)
170 Section 305
171 Paragraph 399A(1)(a)
172 Subsection 401(2)
173 Subsection 405(2)
174 Section 407
175 Paragraph 427(a)
176 Subsection 461(2)
177 Sections 546 to 549
178 Subsection 555(2) (definition of basic statutory interest rate )
179 Sections 587 and 588
180 Subsection 592(2) (definition of basic statutory interest rate )
181 Section 597
182 Subsection 613(2)
183 Part XII
184 Schedule 1
185 Schedules 2A and 2B
186 Subsection 245-70(3) in Schedule 2C
187 Subsection 245-140(1) in Schedule 2C (table items 1, 3, 5, 6, 9 to 13, 15 to 19, 21, 24 and 25)
188 Subsection 245-140(1A) in Schedule 2C
189 Paragraphs 57-25(4)(a) to (d), (g), (h), (k) and (l) in Schedule 2D
190 Section 57-35 (paragraph (d) of the definition of asset )
191 Subdivision 57-I in Schedule 2D
192 Subsection 57-85(3) in Schedule 2D (table items 2 to 4, 6, 7A, 8, 10 to 12 and 14A to 17)
193 Subsection 57-110(2) in Schedule 2D (table items 2, 3, 4, 5A, 6, 8A and 9)
194 Paragraphs 268-35(2)(a) and (b) in Schedule 2F (including the notes)
195 Paragraph 268-35(5)(i) in Schedule 2F (including the note)
196 Sections 268-50 and 268-55 in Schedule 2F
197 Section 271-85 in Schedule 2F
198 Section 393-25 in Schedule 2G (definition of deduction exemption certificate )
199 Subsection 326-5(5) in Schedule 2H
Income Tax Assessment Act 1997
200 Section 10-5 (table item headed "development allowance")
201 Section 10-5 (table item headed "drought investment allowance")
202 Section 10-5 (table item headed "income equalisation deposits")
203 Section 11-15 (table item headed "GST Direct Assistance Certificate recipient")
204 Section 12-5 (table item headed "composite incomes")
205 Section 12-5 (table item headed "development allowance")
206 Section 12-5 (table item headed "drought investment allowance")
207 Section 12-5 (table item headed "firearms surrender payments")
208 Section 12-5 (table item headed "heritage conservation work")
209 Section 12-5 (table item headed "promoters recoupment tax")
210 Section 12-5 (table item headed "State Bank of NSW")
211 Section 12-5 (table item headed "successive deductions")
212 Section 12-5 (table item headed "tax file number (TFN) withholding tax")
213 Section 13-1 (table item headed "Commonwealth Savings Bank")
214 Section 13-1 (table item headed "heritage conservation")
215 Section 13-1 (table item headed "loan interest")
216 Section 17-25
217 Section 25-80
218 Paragraphs 26-55(1)(b), (c) and (e)
219 Section 27-30
220 Subsection 30-25(2) (table items 2.2.5 and 2.2.12)
221 Subsection 30-45(2) (table items 4.2.8 and 4.2.16 to 4.2.18)
222 Subsection 30-50(2) (table items 5.2.2 to 5.2.10, 5.2.12 to 5.2.15, 5.2.17 to 5.2.20 and 5.2.23)
223 Subsection 30-70(2) (table items 8.2.1 and 8.2.2)
224 Subsection 30-80(2) (table items 9.2.9 and 9.2.11)
225 Section 30-95 (table item 11.2.6)
226 Subsection 30-100(2) (table item 12.2.3)
227 Section 30-102 (table items 12A.2.11 and 12A.2.12)
228 Section 30-105 (table item 13.2.1)
229 Subsection 30-315(2) (table items 2AA, 2A, 18, 20B, 23A, 25B, 28, 28B, 29, 32, 34A, 59, 64A, 67A, 68A, 72AA, 72B, 72BB, 74A, 81, 94, 97AA, 104A, 104C, 106, 110B, 112A, 112B, 112D, 114A, 118AA and 123A)
230 Section 51-60
231 Subdivision 61-G
232 Subsection 70-40(2) (notes 1 and 2)
233 Subsection 104-15(4) (note)
234 Subsection 104-210(1) (note)
235 Section 115-10 (note)
236 Section 118-14
237 Paragraphs 165-55(5)(d), (e) and (i) (including the note after paragraph (i))
238 Subsection 165-55(6) (note)
239 Subsection 165-240(7)
240 Section 320-40
241 Subsection 328-295(1) (note 2)
242 Subsection 405-15(1) (note)
243 Section 405-45 (note)
244 Subsections 405-50(1) and (3) (note)
245 Section 820-10 (table item 3)
246 Subsections 820-445(1) and (2)
247 Subsection 820-445(3) (heading)
248 Subdivision 820-F
249 Section 820-581 (last paragraph of the example)
250 Subdivision 960-R
251 Subsection 995-1(1) (paragraph (d) of the definition of BAS provisions )
252 Subsection 995-1(1) (paragraphs (b) and (c) of the definition of capital allowance )
253 Subsection 995-1(1) (definition of exempting company )
254 Subsection 995-1(1) (definition of leasing company )
255 Subsection 995-1(1) (definition of maximum TC group )
256 Subsection 995-1(1) (definition of Pre-GST annual turnover )
257 Subsection 995-1(1) (definition of priority agreement )
258 Subsection 995-1(1) (definition of qualified person )
259 Subsection 995-1(1) (definition of resident TC group )
260 Subsection 995-1(1) (paragraph (c) of the definition of safe harbour capital amount )
261 Subsection 995-1(1) (definition of specified management fees )
262 Subsection 995-1(1) (definition of top entity )
Income Tax Rates Act 1986
263 Subsection 3(1) (definition of reduced notional income )
264 Subsection 12(5)
265 Schedule 9
Income Tax (Transitional Provisions) Act 1997
266 Subsection 20-1(2) (including the note)
267 Section 20-5
268 Division 28
269 Section 40-85
270 Divisions 41 and 42
271 Section 51-5
272 Subsection 70-1(1) (second sentence)
273 Section 70-5
274 Subdivision 104-B
275 Section 104-72
276 Section 104-210
277 Division 115
278 Division 138
279 Division 330
280 Division 373
281 Division 385
282 Division 387
283 Division 400
284 Division 405
285 Section 701-30
286 Sections 820-15 to 820-40
287 Sections 830-5 and 830-10
Taxation Administration Act 1953
288 Division 1 of Part IIA (heading)
289 Subsection 8AAB(4) (table items 10 to 29)
290 Divisions 2 and 3 of Part IIA
291 Subsection 12-45(3) in Schedule 1
292 Subsections 16-75(1) and (3) in Schedule 1 (notes)
293 Group heading before section 16-120 in Schedule 1
294 Sections 16-120 to 16-135 in Schedule 1
295 Subsection 45-70(1) in Schedule 1 (note)
296 Group heading before section 45-170 in Schedule 1
297 Sections 45-170 to 45-180 in Schedule 1
298 Subsection 250-10(1) in Schedule 1 (table item 60)
299 Subsection 250-10(2) in Schedule 1 (table items 75 and 80)
Taxation (Interest on Overpayments and Early Payments) Act 1983
300 Subsection 3(1) (definition of final instalment day )
301 Subsection 3(1) (definition of instalment taxpayer )
302 Subsection 3(1) (definition of provisional tax )
303 Subsection 3(1) (definition of relevant entity )
304 Section 3C (table items 10, 30, 35, 60, 65, 70 and 75 in the definition of relevant tax )
305 Subparagraph 8A(1)(a)(iv)
306 Subparagraphs 8A(1)(a)(vi) to (x)
307 Subsection 8A(1A)
308 Subparagraphs 8E(1)(d)(ii) and (2)(d)(ii)
309 Subparagraph 8G(1)(d)(ii)
310 Subparagraph 8G(2)(c)(ii)
311 Subsections 8H(1) and (2)
312 Subsection 9(5)
313 Sub-subparagraphs 10(1)(a)(iii)(B) and (C)
314 Paragraph 10(1)(aa)
315 Section 10A
316 Subparagraphs 12A(1)(a)(ii) and (iii)
317 Sub-subparagraphs 12A(1)(a)(iv)(D) and (F) to (J)
Trust Recoupment Tax Assessment Act 1985
318 Subsection 4(6)
Schedule 2 Consequential amendments relating to Schedule 1 repeals etc.
Part 1 Amendments: general
Aboriginal Land Rights (Northern Territory) Act 1976
1 Subsection 64A(2)
Airports (Transitional) Act 1996
2 Section 48A (definition of plant )
3 Sections 49, 49A, 50, 50A, 51, 51A, 52, 53 and 54
Air Services Act 1995
4 Subsection 52(1)
A New Tax System (Australian Business Number) Act 1999
5 Section 5A (note)
6 Section 41 (definition of enterprise )
7 Section 41 (definition of entity )
8 Section 41 (definition of lodged electronically )
A New Tax System (Bonuses for Older Australians) Act 1999
9 Paragraphs 35(3)(b) and (4)(a)
10 Paragraph 35(4)(b)
11 Paragraph 35(4)(c)
12 Paragraph 36(3)(a)
A New Tax System (Goods and Services Tax) Act 1999
13 Paragraph 9-20(2)(d)
A New Tax System (Tax Administration) Act (No. 2) 2000
14 Subitem 3(1) of Schedule 1
15 Subitem 3(1) of Schedule 1 (table, heading to column 3)
16 Subitem 3(1) of Schedule 1 (table item 7)
17 Subitem 3(2) of Schedule 1
AUSSAT Repeal Act 1991
18 Subsection 8(2)
Australian Postal Corporation Act 1989
19 Subsection 63(2)
Australian Prudential Regulation Authority Act 1998
20 Subsection 55(3)
Bank Integration Act 1991
21 Subsection 5(1) (paragraph (d) of the definition of asset )
22 Paragraph 22(4)(c)
23 Subsection 22(5)
24 Paragraph 22(5)(b)
Bankruptcy Act 1966
25 Paragraph 109(1A)(b)
26 Paragraph 109(1A)(b)
Child Support (Registration and Collection) Act 1988
27 Paragraphs 50(2)(a) and (b)
28 Paragraph 72B(4)(b)
Corporations Act 2001
29 Subsection 443BA(2) (definition of remittance provision )
30 Paragraph 459E(5)(aa)
31 Paragraph 459E(5)(a)
32 Paragraphs 459E(5)(b) to (d)
33 Subsection 588F(2) (definition of remittance provision )
34 Paragraphs 588FGA(1)(aa) and (a)
35 Paragraphs 588FGA(1)(b) to (d)
Crimes (Taxation Offences) Act 1980
36 Subsection 3(1) (paragraph (aa) of the definition of income tax )
37 Subsection 3(1) (paragraph (b) of the definition of income tax )
38 Subsection 3(1) (paragraphs (c) to (cb) of the definition of income tax )
39 Subsection 3(1) (paragraph (d) of the definition of income tax )
40 Subsection 3(1) (paragraph (f) of the definition of income tax )
41 Subsection 3(1) (paragraph (g) of the definition of income tax )
42 Subsection 3(1) (paragraph (g) of the definition of income tax )
43 Subsection 3(1) (paragraph (g) of the definition of income tax )
Crown Debts (Priority) Act 1981
44 Section 4
45 Section 4
Defence Act 1903
46 Subsection 122AA(3)
Development Allowance Authority Act 1992
47 Chapter 2
48 Subsection 93D(1) (definition of relevant exempting provision )
Export Finance and Insurance Corporation Act 1991
49 Subsection 63(4)
Financial Corporations (Transfer of Assets and Liabilities) Act 1993
50 Section 3 (paragraph (d) of the definition of asset )
51 Paragraph 14A(5)(a)
52 Paragraph 15(1)(a)
53 Paragraph 15(1)(b)
54 Subsection 15(2)
55 Paragraph 15(3)(a)
56 Paragraph 15(3)(b)
57 Paragraph 16(1)(a)
58 Paragraph 16(1)(b)
59 Subsection 16(2)
60 Paragraph 16(3)(a)
61 Paragraph 16(3)(b)
62 Subparagraph 17(1)(b)(i)
63 Subparagraph 17(1)(b)(ii)
64 Paragraph 17(2)(b)
65 Section 20
66 Paragraph 21(1)(c)
67 Paragraph 21(1)(d)
68 Subparagraph 21(1)(d)(ii)
69 Paragraph 21(1)(e)
70 Paragraph 21(2)(c)
71 Paragraph 21(2)(d)
72 Paragraph 21(2)(e)
73 Subsection 22(4) (paragraph (b) of the definition of unrecouped deductions )
74 Subsection 22(4) (paragraph (d) of the definition of unrecouped deductions )
75 Subdivision A of Division 8 of Part 3
76 Section 26B
77 Paragraph 26C(1)(b)
78 Paragraph 26C(1)(c)
79 Schedules 1 and 2
Financial Sector (Transfers of Business) Act 1999
80 Subsection 4(1) (paragraph (d) of the definition of asset )
Fringe Benefits Tax Assessment Act 1986
81 Paragraph 19(1)(b)
82 Paragraph 19(1)(ba) (subparagraph (ii) of the definition of RD )
83 Paragraph 24(1)(b)
84 Paragraph 24(1)(ba) (subparagraph (ii) of the definition of RD )
85 Paragraph 34(1)(b)
86 Paragraph 34(1)(ba) (subparagraph (ii) of the definition of RD )
87 Paragraph 37(b)
88 Paragraph 37(b)
89 Paragraph 37(c) (subparagraph (ii) of the definition of RD )
90 Paragraph 37(c) (subparagraph (ii) of the definition of RD )
91 Paragraph 44(1)(b)
92 Paragraph 44(1)(ba) (subparagraph (ii) of the definition of RD )
93 Paragraph 52(1)(b)
94 Paragraph 52(1)(ba) (subparagraph (ii) of the definition of RD )
95 Paragraph 52(1)(ba) (subparagraph (ii) of the definition of RD )
96 Subsection 136(1) (definition of assessable income )
97 Subsection 136(1) (definition of associate )
98 Subsection 136(1) (definition of basic car rate )
99 Subsection 136(1) (definition of car )
100 Subsection 136(1) (definition of child )
101 Subsection 136(1) (definition of deductible expenses )
102 Subsection 136(1) (definition of disease )
103 Subsection 136(1) (definition of documentary evidence )
104 Subsection 136(1) (definition of motor vehicle )
105 Subsection 136(1) (paragraphs (a) and (b) of the definition of non-deductible entertainment expenditure )
106 Subsection 136(1) (definition of non-deductible entertainment expenditure )
107 Subsection 136(1) (definition of relative )
108 Subsection 136(1) (definition of religious practitioner )
109 Subsection 136(1) (definition of spouse )
110 Subsection 136(1) (definition of year of income )
111 Subsection 159(1)
112 Subsection 159(4)
Future Fund Act 2006
113 Subsection 31(4) (note)
Higher Education Funding Act 1988
114 Subsection 106H(1) (subparagraph (b)(ii) of the definition of HEC repayment income )
115 Subsection 106U(4)
Higher Education Support Act 2003
116 Section 154-75
Income Tax Act 1986
117 Subsection 5(2)
Income Tax Assessment Act 1936
118 Subsection 6(1) (definition of apportionable deductions )
119 Subsection 6(1) (definition of assessable income )
120 Subsection 6(1)
121 Subsection 6(1) (definition of business )
122 Subsection 6(1) (definition of child )
123 Subsection 6(1) (definition of Commonwealth education or training payment )
124 Subsection 6(1) (definition of company )
125 Subsection 6(1) (definition of foreign superannuation fund )
126 Subsection 6(1) (at the end of paragraph (b) of the definition of foreign superannuation fund )
127 Subsection 6(1) (definition of friendly society )
128 Subsection 6(1)
129 Subsection 6(1) (definition of general partner )
130 Subsection 6(1) (definition of income from personal exertion or income derived from personal exertion)
131 Subsection 6(1) (at the end of the definition of income tax or tax)
132 Subsection 6(1) (definition of minerals )
133 Subsection 6(1) (definition of natural resource )
134 Subsection 6(1) (definition of paid-up share capital )
135 Subsection 6(1)
136 Subsection 6(1) (definition of relative )
137 Subsection 6(1)
138 Subsection 6(1) (definition of spouse )
139 Subsection 6(1)
140 Subsection 6(1) (definition of year of income )
141 At the end of subparagraphs 6AA(1)(a)(i) and (ii)
142 Subparagraph 6AA(1)(a)(iii)
143 Subparagraph 6AA(1)(a)(iv)
144 At the end of subparagraphs 6AA(1)(b)(i) and (ii)
145 Subparagraph 6AA(1)(b)(iii)
146 Subparagraph 6AA(1)(b)(iv)
147 Paragraph 6BA(2)(b)
148 Subparagraph 6BA(3)(b)(i)
149 Subsection 6C(2)
150 Subsection 6CA(3)
151 Subsection 6F(5) (definition of associate )
152 Subsection 16(4AA) (definition of employee )
153 Subsection 16(4AA) (definition of employer )
154 Subsection 18(1)
155 Subsection 18(2)
156 Subsection 23AB(1) (definition of tax deductions unapplied )
157 Subsection 23AB(6)
158 Subsection 23AB(8A)
159 Subsection 23H(4A) (definition of deductible moneys )
160 Subsection 23H(4A) (definition of deductible 120% moneys )
161 Subsection 23H(4A) (definition of deductible 133% moneys )
162 Subsection 23H(4A) (definition of deductible 150% moneys )
163 Paragraph 23H(5)(a)
164 Subsection 23H(5)
165 Subsection 23H(6)
166 Subsection 23L(1)
167 Subsection 23L(1A)
168 Subsection 23L(1A)
169 Section 24AT (paragraph (c) of the definition of excluded STB )
170 Section 24AT (paragraph (d) of the definition of excluded STB )
171 Subsection 24B(1) (definition of prescribed Territory )
172 Subsection 24L(5)
173 Paragraph 24P(1)(b)
174 Subparagraph 24P(1)(c)(i)
175 Subparagraph 24P(1)(c)(iii)
176 Subparagraph 24P(1)(c)(iv)
177 Subsection 24P(5)
178 Subparagraph 25A(12)(a)(ii)
179 Subsection 26AB(1A) (note)
180 Paragraph 26AB(5)(b)
181 Paragraph 26AB(5)(c)
182 Paragraph 26AB(5)(d)
183 Paragraph 26AD(12)(b)
184 Paragraph 26AD(13)(b)
185 Paragraph 26AG(1)(c)
186 Paragraph 26AG(1)(d)
187 Paragraph 26AG(1)(e)
188 Subsection 26AG(8)
189 Subparagraph 26AJ(1)(g)(i)
190 Subparagraph 26AJ(1)(g)(ii)
191 Subsection 26AJ(11) (definition of associate )
192 Subsection 27A(1) (paragraph (a) of the definition of CGT exempt component )
193 Subsection 27A(1) (paragraph (b) of the definition of CGT exempt component )
194 Subsection 27A(1) (paragraph (jaa) of the definition of eligible termination payment )
195 Subsection 27A(14)
196 Subsection 27A(14A)
197 Paragraphs 36AAA(1)(a), (1AA)(a), (1A)(a), (2A)(a) and(4A)(a)
198 Subparagraphs 36AAA(5)(b)(iii) and (6)(b)(ii)
199 Paragraph 36AAA(8)(a)
200 Subparagraph 36AAA(9)(b)(iii)
201 Subsection 36AAA(12)
202 Paragraphs 36AAA(13)(c), (e) and (f) and 14(d)
203 Subsection 36AAA(15)
204 Subsection 36AAA(17)
205 Subsection 45(2)
206 Subsection 45(2)
207 Subsection 45(3)
208 Paragraph 45A(4)(e)
209 Subsection 45C(1)
210 Paragraph 45C(5)(b)
211 Subsection 45C(5)
212 Subsection 46A(5B)
213 Paragraph 46FA(1)(c)
214 Paragraph 46FB(4)(c)
215 Subsection 51AD(1) (definition of associate )
216 Subsection 51AD(17)
217 Paragraph 51AD(17)(a)
218 Subsection 51AD(18)
219 Subsection 51AF(2) (definition of employee )
220 Subsection 51AF(2) (definition of employer )
221 Paragraph 51AH(1)(c)
222 Subsection 51AH(2)
223 Subsection 51AJ(2)
224 Subsection 63(1A)
225 Paragraph 63E(3)(c)
226 Paragraph 63F(1)(b)
227 Subparagraph 63G(a)(i)
228 Paragraph 65(1B)(a)
229 Subsection 73A(4)
230 Subsection 73A(4)
231 Subsection 73A(4)
232 Subsection 73A(4)
233 Subsection 73A(6)
234 Subsection 73B(1AA)
235 Subsection 73B(1) (paragraph (d) of the definition of aggregate research and development amount )
236 Subsection 73B(1) (definition of associate )
237 Paragraph 73B(2C)(c)
238 Paragraphs 73B(3A)(c) and (d)
239 Paragraph 73B(3A)(da)
240 Paragraph 73B(3A)(f)
241 Subsection 73B(4)
242 Subsection 73B(5)
243 Subsection 73B(5A)
244 Subsection 73B(17A)
245 Subsection 73B(20)
246 Paragraphs 73B(23)(d), (24)(d) and (24B)(d)
247 Paragraph 73B(27)(a)
248 Paragraph 73B(27)(b)
249 Paragraph 73B(27)(c)
250 Paragraph 73B(31)(a)
251 Paragraph 73CA(2)(a)
252 Paragraph 73E(1)(c)
253 Subsection 73E(10)
254 Subsection 82(2)
255 Subsection 82(2)
256 Subsection 82AAC(3) (definition of associate )
257 Subparagraph 82AAD(3)(a)(ii)
258 Subsection 82AAF(4) (definition of associate )
259 Subsection 82AAQ(1)
260 Subsection 82KH(1) (paragraph (o) of the definition of relevant expenditure )
261 Paragraph 82KH(1AB)(b)
262 Paragraph 82KZM(1)(c)
263 Paragraphs 82KZN(c) and 82KZO(c)
264 Subsection 82P(2)
265 Subsections 82R(1) and 82T(1)
266 Subsection 95(1) (definition of net income )
267 Subparagraph 97(3)(c)(i)
268 Paragraph 97A(1)(b)
269 Paragraph 97A(1)(c)
270 Paragraph 97A(1A)(b)
271 Paragraph 97A(1A)(c)
272 Paragraph 97A(1A)(c)
273 Section 102AAB
274 Section 102AAB (definition of depreciation provision )
275 Section 102AAB (paragraphs (a) and (b) of the definition of weighted statutory interest rate )
276 Subsection 102AAE(2)
277 Subsection 102AAK(11)
278 Paragraph 102AAM(1)(c)
279 Paragraph 102AAM(5)(b)
280 Paragraph 102AAM(6)(d)
281 Subsection 102AAM(12)
282 Paragraph 102AAM(13A)(a)
283 Paragraph 102AAM(13A)(c) (note)
284 Subsection 102AAM(14)
285 Subsection 102AAW(1)
286 Paragraph 102AAZBA(d)
287 Paragraph 102AF(1)(a)
288 Subsection 102A(1) (definition of associate )
289 Subsection 102L(2)
290 Paragraphs 102L(2)(a) and (b)
291 Subsection 102L(6)
292 Subsection 102L(10)
293 Subsection 102L(11)
294 Subsection 102T(2)
295 Paragraphs 102T(2)(a) and (b)
296 Subsection 102T(7)
297 Subsection 102T(11)
298 Subsection 102T(12)
299 Subsection 103A(5A)
300 Subsection 108(1)
301 Subparagraph 108(3)(c)(ii)
302 Paragraph 109(1)(d)
303 Subparagraph 109(2)(b)(ii)
304 Section 121AS (table item 5, column headed "Event")
305 Subsection 121G(10)
306 Subsection 124K(1) (definition of film )
307 Subsection 124K(1) (definition of Senior Executive Service office )
308 Subsection 124K(1) (subparagraph (a)(iv) of the definition of unit of industrial property )
309 Paragraph 124K(2)(a)
310 Subparagraph 124K(2)(b)(iv)
311 Paragraph 124KA(1)(b)
312 Paragraph 124L(1)(a)
313 At the end of paragraph 124L(1)(b)
314 Paragraph 124N(2)(a)
315 Paragraph 124N(2)(b)
316 Paragraph 124R(2)(b)
317 Subsection 124S(2)
318 Subsections 124V(1), (2) and (3)
319 Paragraph 124WA(1)(c)
320 Subsection 124WA(7)
321 Section 124Y
322 Subsection 124ZAA(1) (definition of feature film )
323 Subsection 124ZAA(1) (definition of film )
324 Paragraph 124ZAA(7)(b)
325 Paragraph 124ZAA(7)(c)
326 Subsection 124ZAE(2)
327 Paragraph 124ZAO(1)(a)
328 Paragraph 124ZAO(2)(b)
329 Section 124ZM
330 Paragraph 126(1)(c)
331 Paragraph 128AAA(2)(ba)
332 Subsection 128A(1A)
333 Subsection 128A(4)
334 Paragraph 128A(1A)(c)
335 Subparagraph 128B(3)(a)(i)
336 Subparagraph 128B(3)(h)(iv)
337 After paragraph 128B(3)(j)
338 Subparagraph 128B(3A)(b)(ii)
339 Subsection 128B(3B)
340 Paragraph 128B(9C)(c)
341 Paragraph 128B(9C)(d)
342 Subsection 128C(1)
343 Section 128D
344 Section 128D
345 After section 128NB
346 Subsection 128U(1) (paragraph (b) of the definition of minerals )
347 Subsections 128U(2) and (3)
348 Section 139DE
349 Subsection 139GA(1)
350 Subsection 139GA(3)
351 Section 139GE
352 Section 140C (definition of associate )
353 Section 140C (paragraph (a) of the definition of payer )
354 Subsection 140M(6)
355 Paragraph 140N(4)(a)
356 Subsection 140P(3)
357 Section 140ZJA
358 Subparagraph 149A(1)(b)(ii)
359 Subsection 156(1) (definition of assessable primary production income )
360 Subsection 156(6) (definition of a ssessable primary production income )
361 Subsections 157(2) and (3)
362 Subsection 159GE(1) (definition of associate )
363 Subsection 159GE(1) (paragraph (a) of the definition of capital expenditure deduction )
364 Subsection 159GE(1) (paragraph (a) of the definition of Division 10, 10AA or 10A property )
365 Subsection 159GE(1) (paragraph (b) of the definition of Division 10, 10AA or 10A property )
366 Subsection 159GE(1) (paragraph (c) of the definition of Division 10, 10AA or 10A property )
367 Subsection 159GE(1) (definition of Division 10AAA property )
368 Subsection 159GE(1) (definition of Division 10C or 10D property )
369 Subsection 159GE(1) (paragraph (a) of the definition of eligible amount )
370 Subsection 159GE(1) (paragraph (a) of the definition of eligible depreciation property )
371 Paragraphs 159GF(3)(a) to (e)
372 Subsection 159GF(4)
373 Subsection 159GF(5)
374 Sub-subparagraph 159GJ(1)(c)(iii)(C)
375 Sub-subparagraph 159GJ(1)(c)(iii)(C)
376 Subparagraph 159GJ(2)(a)(iii)
377 Subparagraph 159GJ(2)(c)(iii)
378 Paragraph 159GJ(3)(a)
379 Paragraph 159GJ(3)(c)
380 Paragraph 159GJ(4)(a)
381 Subparagraph 159GJ(4)(b)(i)
382 Subparagraph 159GJ(4)(b)(ii)
383 At the end of sub-subparagraph 159GJ(4)(b)(iii)(A)
384 Sub-subparagraph 159GJ(4)(b)(iii)(C)
385 Paragraph 159GJ(4)(d)
386 Paragraphs 159GJ(5)(a) and (c)
387 Paragraph 159GL(2)(a)
388 Paragraph 159GM(b)
389 Subsection 159GZZZC(1) (definition of associate )
390 Subsection 159GZZZZH(4)
391 Subsections 159HA(1) and (6A)
392 Subsection 159HA(7) (at the end of paragraph (a) of the definition of indexable amount )
393 Subsection 159J(6) (paragraph (aa) of the definition of separate net income )
394 Subsection 159ZR(1) (definition of associate )
395 Subsection 159ZR(1) (at the end of paragraph (a) of the definition of normal taxable income )
396 Subsection 159ZR(1) (paragraph (b) of the definition of normal taxable income )
397 Subsection 159ZR(1) (paragraph (c) of the definition of normal taxable income )
398 Subsection 160AF(8) (definition of average rate of Australian tax )
399 Subsection 160AFD(9) (subparagraph (b)(ii) of the definition of assessable foreign income )
400 Paragraphs 160AGA(1)(a) and (b)
401 Paragraph 160AGA(3)(b)
402 Paragraph 160ZZZJ(1)(b)
403 Subsection 160ZZZJ(2)
404 Subsection 163A(8)
405 Subsection 163A(9) (definition of instalment taxpayer )
406 Subsection 163A(9) (definition of relevant entity )
407 Subsection 166A(1)
408 Subsection 166A(1)
409 Paragraph 166A(2)(aa)
410 Paragraph 166A(2)(aa)
411 Subsection 170(9D)
412 Subsection 170(10A)
413 Subsection 177B(2)
414 Subparagraph 177C(2)(a)(i)
415 Subsection 202BD(1)
416 Subsection 202BD(5)
417 Paragraph 202D(8)(b)
418 Subsection 202DDB(1)
419 Paragraph 202EE(1)(c)
420 Paragraph 202EE(1)(d)
421 Subsection 222AFA(5)
422 Subsection 222AFB(1) (definition of person )
423 Subsection 222AFB(1) (paragraph (a) of the definition of remittance provision )
424 Subsection 222AFB(1) (paragraph (a) of the definition of remittance provision )
425 Subsection 222AFB(1) (paragraph (c) of the definition of remittance provision )
426 Subsection 222AFB(1) (paragraph (c) of the definition of remittance provision )
427 Subsection 222AFB(1) (paragraph (d) of the definition of remittance provision )
428 Subsection 222AFB(1) (paragraph (d) of the definition of remittance provision )
429 Subsection 222ANA(1)
430 Subsection 222ANA(4)
431 Subsection 251R(7)
432 Subsection 254(2)
433 Subsection 255(2A)
434 Subsection 255(4)
435 Subsection 262A(4AA)
436 Paragraph 262A(4ACA)(a)
437 Subsection 262A(4AC)
438 Paragraph 262A(4AC)(a)
439 Subsection 262A(4AE)
440 Paragraph 262A(4AF)(a)
441 Subparagraph 262A(4AF)(b)(i)
442 Subparagraph 262A(4AF)(b)(ii)
443 Paragraph 262A(4AF)(c)
444 Paragraph 262A(4AH)(a)
445 Subparagraph 262A(4AH)(b)(i)
446 Subparagraph 262A(4AH)(b)(ii)
447 Paragraph 262A(4AH)(c)
448 Paragraph 262A(4AJA)(b)
449 Subsection 265A(5) (definition of tax deductions unapplied )
450 Subparagraph 274(1)(aa)(ii)
451 Section 277A
452 Section 300
453 Subsection 310(3)
454 Section 317 (definition of CGT roll-over provisions )
455 Section 317 (paragraph (a) of the definition of depreciation provision )
456 Section 317 (paragraph (a) of the definition of depreciation provision )
457 Paragraph 389(a)
458 Subsection 396(2)
459 Paragraph 398(3)(a)
460 Paragraph 399(1)(c)
461 Paragraph 399(1)(d)
462 Paragraph 401(1)(a)
463 Paragraph 401(1)(b)
464 Paragraph 401(1)(c)
465 Paragraph 401(1)(c)
466 Paragraph 401(3)(b)
467 Paragraph 401(3)(c)
468 Paragraph 401(3)(c)
469 Paragraph 401(3)(d)
470 Subparagraph 401(3)(d)(i)
471 Subparagraph 401(3)(d)(ii)
472 Section 408A
473 Subsection 413(3)
474 Paragraph 418A(1)(f)
475 Subparagraph 423(2)(a)(i)
476 Subparagraph 423(3)(b)(i)
477 Subsection 424(2)
478 Subsection 431(5)
479 Subsection 438(3)
480 Subsection 438(3A)
481 Subsection 438(4)
482 Sub-subparagraph 439(1)(a)(iii)(A)
483 Paragraph 461(1)(a)
484 Paragraph 461(1)(b)
485 Paragraph 461(1)(c)
486 Paragraphs 461(1)(c), (d) and (g)
487 Paragraph 461(3)(a)
488 Paragraph 461(3)(b)
489 Paragraph 461(3)(b)
490 Paragraph 461(3)(c)
491 Subparagraph 461(3)(c)(i)
492 Subparagraph 461(3)(c)(ii)
493 Subsection 555(2) (paragraphs (a) and (b) of the definition of Deemed rate of return )
494 Subparagraphs 570(1)(a)(i) and (ii)
495 Paragraph 570(1)(b)
496 Subsection 592(2) (paragraphs (a) and (b) of the definition of Deemed rate of return )
497 Paragraph 613(1)(a)
498 Paragraph 613(1)(b)
499 Paragraph 613(1)(c)
500 Paragraph 613(1)(c)
501 Paragraph 613(1)(c)
502 Paragraph 613(1)(d)
503 Subsection 613(3)
504 Subsection 245-15(2) in Schedule 2C
505 Subsection 57-25(2) in Schedule 2D
506 Paragraph 57-25(4)(j) in Schedule 2D
507 Subsection 57-85(3) in Schedule 2D (table item 1, column 4)
508 Subsection 57-85(3) in Schedule 2D (table item 9, column 4)
509 Subsection 57-85(3) in Schedule 2D (table item 18, column 4)
510 Subsection 57-85(3) in Schedule 2D (table item 19)
511 Section 57-90 in Schedule 2D
512 Paragraphs 57-100(a) and (b) in Schedule 2D
513 Subsection 57-110(2) in Schedule 2D (table item 1, column headed "Deduction rule to which the balancing adjustment provision relates")
514 Subsection 57-130(1) in Schedule 2D
515 Paragraph 42A-20(2)(d) in Schedule 2E
516 Subparagraph 42A-90(4)(a)(ii) in Schedule 2E
517 Subparagraph 42A-105(4)(a)(ii) in Schedule 2E
518 Section 42A-115 in Schedule 2E (definition of motor car or car)
519 Section 42A-120 in Schedule 2E
520 Subsections 266-60(6) and 266-185(6) in Schedule 2F
521 Paragraph 268-35(2)(c) in Schedule 2F
522 Paragraph 268-35(5)(a) in Schedule 2F
523 Paragraph 268-35(5)(b) in Schedule 2F
524 Paragraph 268-35(5)(c) in Schedule 2F
525 Paragraph 268-35(5)(d) in Schedule 2F
526 Paragraph 268-35(5)(f) in Schedule 2F (note)
527 Subsection 268-35(6) in Schedule 2F (note)
528 Paragraph 268-40(3)(a) in Schedule 2F (note)
529 Paragraph 268-40(3)(b) in Schedule 2F (note)
530 Paragraph 268-40(3)(c) in Schedule 2F (note)
531 Subsection 268-40(4) in Schedule 2F
532 Paragraph 268-45(4)(a) in Schedule 2F
533 Paragraph 268-45(4)(b) in Schedule 2F
534 Paragraph 268-45(4)(c) in Schedule 2F
535 Subsection 268-70(2) in Schedule 2F (note)
536 Paragraph 271-60(5)(a) in Schedule 2F
537 Paragraph 271-60(5)(c) in Schedule 2F
538 Paragraph 271-60(5)(c) in Schedule 2F
539 Paragraph 271-60(5)(e) in Schedule 2F
540 Paragraph 271-60(5)(f) in Schedule 2F
541 Paragraph 271-60(5)(f) in Schedule 2F
542 Paragraph 271-60(5)(f) in Schedule 2F
543 Subsections 272-90(6) and (7) in Schedule 2F
544 Paragraph 272-90(8)(a) in Schedule 2F
545 Paragraph 272-90(8)(b) in Schedule 2F
546 Section 272-140 in Schedule 2F (paragraphs (a) and (b) of the definition of tax loss )
547 Subsection 393-15(4) in Schedule 2G (note 2)
548 Paragraph 393-30(3)(a) in Schedule 2G (note)
549 Paragraph 393-50(5)(a) in Schedule 2G
550 Paragraph 393-50(5)(a) in Schedule 2G (note)
551 Paragraph 393-50(5)(c) in Schedule 2G
552 Paragraph 393-50(5)(c) in Schedule 2G (note)
553 Paragraph 393-60(4)(b) in Schedule 2G
554 Paragraph 326-70(1)(b) in Schedule 2H
555 Subsection 326-70(2) in Schedule 2H
556 Paragraphs 326-100(1)(e), 326-105(1)(e), 326-110(1)(d) and 326-115(c) in Schedule 2H
557 Paragraph 326-135(1)(b) in Schedule 2H
558 Subsection 326-135(2) in Schedule 2H
559 Paragraphs 326-155(1)(d), 326-160(1)(d) and 326-165(c) in Schedule 2H
560 Section 326-190 in Schedule 2H
561 Section 326-205 in Schedule 2H
562 Subsection 326-215(2) in Schedule 2H
563 Subsection 326-220(4) in Schedule 2H (definition of disposal )
564 Subsection 326-220(4) in Schedule 2H (paragraph (a) of the definition of rollover provision )
565 Section 326-225 in Schedule 2H
Income Tax Assessment Act 1997
566 Subsection 3-5(3) (note to question 3)
567 Section 10-5 (table item headed "barter transactions")
568 Section 10-5 (table item headed "car expenses")
569 Section 10-5 (table item headed "defence forces")
570 Section 10-5 (table item headed "elections")
571 Section 10-5 (table item headed "employment")
572 Section 10-5 (table item headed "insurance")
573 Section 10-5 (table item headed "leases")
574 Section 10-5 (table item headed "leases")
575 Section 10-5 (table item headed "partnerships")
576 Section 10-5 (table item headed "profits")
577 Section 10-5 (table item headed "trusts")
578 Section 10-5 (table item headed "trusts")
579 Section 10-5 (table item headed "wool clips")
580 Section 11-15 (table item headed "credit unions")
581 Section 11-15 (table item headed "education")
582 Section 11-15 (table item headed "foreign aspects of income taxation")
583 Section 11-15 (table item headed "foreign aspects of income taxation")
584 Section 11-15 (table item headed "foreign aspects of income taxation")
585 Section 11-15 (table item headed "foreign aspects of income taxation")
586 Section 11-15 (table item headed "foreign aspects of income taxation")
587 Section 11-15 (table item headed "foreign aspects of income taxation")
588 Section 11-15 (table item headed "foreign aspects of income taxation")
589 Section 11-15 (table item headed "foreign aspects of income taxation")
590 Section 11-15 (table item headed "foreign aspects of income taxation")
591 Section 11-15 (table item headed "foreign aspects of income taxation")
592 Section 11-15 (table item headed "foreign aspect of income taxation")
593 Section 11-15 (table item headed "foreign aspects of income taxation")
594 Section 11-15 (table item headed "foreign aspects of income taxation")
595 Section 11-15 (table item headed "foreign aspects of income taxation")
596 Section 11-15 (table item headed "foreign aspects of income taxation")
597 Section 11-15 (table item headed "foreign aspects of income taxation")
598 Section 11-15 (table item headed "social security or like payments")
599 Section 11-15 (table item headed "s ocial security or like payments")
600 Section 11-15 (table item headed "social security or like payments")
601 Section 11-55 (table item headed "firearms surrender arrangements")
602 Section 11-55 (table item headed "foreign aspects of income taxation")
603 Section 12-5 (table item headed "banks")
604 Section 12-5 (table item headed "capital allowances")
605 Section 12-5 (table item headed "capital allowances")
606 Section 12-5 (table item headed "Commonwealth places windfall tax")
607 Section 12-5 (table item headed "copyrights")
608 Section 12-5 (table item headed "designs")
609 Section 12-5 (table item headed "dividends")
610 Section 12-5 (table item headed "election expenses")
611 Section 12-5 (table item headed "film income")
612 Section 12-5 (table item headed "franchise fees windfall tax")
613 Section 12-5 (table item headed "leases")
614 Section 12-5 (table item headed "mining")
615 Section 12-5 (table item headed "non-resident trust estates")
616 Section 12-5 (table item headed "patents")
617 Section 12-5 (table item headed "primary production")
618 Section 12-5 (table item headed "primary production")
619 Section 12-5 (table item headed "public trading trusts")
620 Section 12-5 (table item headed "superannuation guarantee charge")
621 Section 12-5 (table item headed "superannuation levy")
622 Section 12-5 (table item headed "tax avoidance schemes")
623 Section 12-5 (table item headed "transfer pricing")
624 Section 13-1 (table item headed "foreign tax")
625 Section 13-1 (table item headed "private health insurance")
626 Section 13-1 (table item headed "trusts")
627 Before section 15-3
628 At the end of Division 15
629 Subsection 20-30(1) (table)
630 Subsection 20-30(2) (table items 2.1 and 2.2, column headed "Provision")
631 Subsection 20-30(2) (table item 2.4, column headed "Provision")
632 Subsection 20-30(2) (table item 2.5, column headed "Provision")
633 Subsection 20-30(2) (table item 2.6, column headed "Provision")
634 Subsection 20-30(2) (table item 2.7, column headed "Provision")
635 Subsection 20-30(2) (table item 2.7A, column headed "Provision")
636 Subsection 20-30(2) (table item 2.9, column headed "Provision")
637 Subsection 20-30(2) (table)
638 Subsection 20-30(2) (table item 2.10, column headed "Provision")
639 Subsection 20-30(2) (table item 2.11, column headed "Provision")
640 Subsection 20-30(2) (table item 2.12, column headed "Provision")
641 Subsection 20-30(2) (table item 2.13, column headed "Provision")
642 Subsection 20-30(2) (table item 2.14, column headed "Provision")
643 Subsection 20-30(2) (table item 2.15, column headed "Provision")
644 Subsection 20-30(2) (table items 2.17 to 2.19, column headed "Provision")
645 Subsection 20-30(2) (table item 2.20, column headed "Provision")
646 Subsection 20-30(2) (table item 2.21, column headed "Provision")
647 Subsection 20-30(2) (table item 2.22, column headed "Provision")
648 Subsection 20-30(2) (table item 2.23, column headed "Provision")
649 Subsection 20-30(2) (table item 2.24, column headed "Provision")
650 Subsection 20-55(1) (table item 1)
651 Subsection 20-55(1) (table item 2)
652 Subsection 20-55(1) (table item 3)
653 Subsection 20-55(1) (table item 4)
654 Subsection 20-55(1) (table item 5)
655 Subsection 20-55(1) (table item 6)
656 Subsection 20-55(1) (table item 6A)
657 Subsection 20-55(1) (table item 7)
658 Subsection 20-55(2)
659 At the end of section 25-5
660 After section 25-60
661 Subsection 25-70(1)
662 Paragraph 26-55(2)(c)
663 At the end of Division 26
664 Subsection 40-215(2)
665 Paragraph 43-40(1)(a)
666 Subparagraph 43-70(2)(f)(ii)
667 Subparagraph 43-70(2)(f)(ii)
668 Subparagraph 43-70(2)(f)(iv)
669 Subparagraph 43-70(2)(f)(iv)
670 Subparagraph 43-70(2)(f)(v)
671 Subparagraph 43-70(2)(f)(v)
672 Subparagraph 43-70(2)(f)(vi)
673 Subparagraph 43-70(2)(f)(vi)
674 Paragraph 43-70(2)(h)
675 Section 43-250 (method statement, paragraph (c) of step 2)
676 Subsection 70-30(4) (table item 2, column headed "In this case:")
677 Subsection 70-30(4) (table item 3, column headed "The cost is:")
678 Subsection 70-30(4) (table item 3, column headed "The cost is:")
679 Subsection 104-25(3) (note)
680 Subsection 104-40(5) (note 2)
681 Subsection 104-70(5) (note)
682 Subsection 104-135(3) (note 2)
683 Subsection 104-175(1) (note)
684 Subsection 104-185(1) (note 2)
685 Subsection 104-190(1) (note)
686 Subsection 108-5(2) (note 2)
687 Subsection 108-75(2) (note)
688 Paragraph 110-45(6)(a)
689 Subparagraph 110-45(6)(b)(ii)
690 Paragraph 110-45(6)(b)
691 Paragraph 110-50(6)(a)
692 Subparagraph 110-50(6)(b)(ii)
693 Paragraph 110-50(6)(b)
694 Subparagraph 110-55(3)(b)(iii)
695 Subparagraph 110-60(1)(b)(iii)
696 Section 112-97 (table items 10 and 11)
697 Subsection 115-20(2) (example)
698 Section 118-30
699 Subsection 121-25(4) (note 1)
700 Section 136-25 (note)
701 Subparagraph 149-10(b)(i)
702 Subparagraph 149-10(b)(ii)
703 Paragraph 165-60(3)(a) (note)
704 Paragraph 165-60(3)(b) (note)
705 Subsection 170-220(4) (note 2)
706 Subsection 170-225(6) (note)
707 Subsection 180-10(7)
708 Subsection 180-20(5)
709 Paragraph 202-45(b)
710 Paragraph 207-145(1)(a)
711 Paragraph 207-150(1)(a)
712 Paragraph 210-170(1)(e)
713 Paragraph 240-15(a)
714 Paragraph 243-15(1)(c)
715 Subsection 243-35(2) (method statement, step 1)
716 Subsection 243-55(1)
717 Subsection 243-65(3) (method statement, steps 1, 3 and 4)
718 Subsection 328-295(1) (note 1)
719 Paragraph 375-805(2)(a)
720 Paragraph 405-30(3)(c)
721 Paragraph 705-47(1)(a)
722 Paragraph 705-47(1)(b)
723 Subparagraph 705-47(2)(b)(i)
724 Subparagraph 705-47(2)(b)(ii)
725 Subsection 705-47(2) (note 2)
726 Paragraphs 705-50(2)(b) and (3)(b)
727 Subsection 705-57(3)
728 Subsection 705-57(3)
729 Paragraph 705-57(4)(b)
730 Paragraph 705-57(4)(b)
731 Paragraph 705-65(3)(b)
732 Subparagraph 705-93(1)(a)(ii)
733 Subparagraph 705-147(3)(a)(ii)
734 Subsection 705-150(1)
735 Paragraph 705-150(2)(a)
736 Subparagraph 705-150(2)(b)(ii)
737 Subparagraph 705-155(4)(b)(i)
738 Subsection 705-155(6)
739 Paragraph 705-155(6)(a)
740 Subsection 705-155(6)
741 Paragraph 705-163(6)(f)
742 Subsection 705-190(2)
743 Subparagraph 705-227(3)(a)(ii)
744 Subparagraph 716-855(b)(ii)
745 Section 716-855
746 Subsection 721-10(2) (table item 5)
747 Subsection 721-10(2) (table item 5)
748 Before Subdivision 768-G
749 Subsection 820-39(4) (note 1)
750 Paragraph 820-40(1)(c)
751 Subsection 820-85(1) (note 4)
752 Subsection 820-185(1) (note 6)
753 Subsection 820-300(1) (note 4)
754 At the end of subsection 820-395(1)
755 Section 820-445 (heading)
756 Subsection 820-445(3)
757 After Division 830
758 Paragraph 900-30(7)(b)
759 Paragraph 900-220(2)(b)
760 Subsection 995-1(1) (definition of adjusted average equity capital )
761 Subsection 995-1(1) (definition of annual payer )
762 Subsection 995-1(1) (definition of average equity capital )
763 Subsection 995-1(1)
764 Subsection 995-1(1) (note to definition of cost )
765 Subsection 995-1(1) (definition of inward investing entity (non-ADI) )
766 Subsection 995-1(1) (definition of inward investment vehicle (financial) )
767 Subsection 995-1(1) (definition of inward investment vehicle (general) )
768 Subsection 995-1(1) (definition of large withholder )
769 Subsection 995-1(1) (definition of local governing body )
770 Subsection 995-1(1) (definition of medium withholder )
771 Subsection 995-1(1)
772 Subsection 995-1(1) (definition of outward investing entity (ADI) )
773 Subsection 995-1(1) (definition of outward investing entity (non-ADI) )
774 Subsection 995-1(1) (definition of outward investor (financial) )
775 Subsection 995-1(1) (definition of outward investor (general) )
776 Subsection 995-1(1) (paragraph (b) of the definition of safe harbour capital amount )
777 Subsection 995-1(1)
778 Subsection 995-1(1)
Income Tax (Deferred Interest Securities) (Tax File Number Withholding Tax) Act 1991
779 Section 4
Income Tax Rates Act 1986
780 Paragraph 3(2)(a)
781 Paragraph 13(2)(b)
782 Subparagraphs 15(2)(a)(ii) and (b)(ii)
783 Clauses 1 and 2 of Part I of Schedule 10
784 Part II of Schedule 10
785 Clause 1 of Part I of Schedule 11
786 Sub-subparagraphs 3(c)(i)(B) and (C) of Part I of Schedule 11
787 Paragraph 3(d) of Part I of Schedule 11
788 Clause 1 of Part II of Schedule 11
789 Sub-subparagraphs 3(c)(i)(B) and (C) of Part II of Schedule 11
790 Paragraph 3(d) of Part II of Schedule 11
791 Clause 1 of Part I of Schedule 12
792 Clause 1 of Part II of Schedule 12
Income Tax (Transitional Provisions) Act 1997
793 Subsection 20-1(1)
794 Subsection 20-105(1) (note 2)
795 Subsection 20-105(2)
796 Section 20-110
797 Section 20-115 (table items 1 to 3)
798 Section 20-115 (table item 3)
799 Section 20-115 (table item 4)
800 Section 20-115 (table item 4)
801 Section 20-115 (table items 5 and 6)
802 At the end of Division 25
803 Section 34-5 (heading)
804 Subsection 34-5(1)
805 Subsection 34-5(2) (table items 1 to 3, column headed "This:")
806 Paragraph 40-50(1)(a)
807 Subsection 40-70(2)
808 Paragraph 40-230(1)(b)
809 Subparagraph 40-285(2)(a)(ii)
810 After section 40-288
811 Paragraph 40-525(b)
812 Paragraph 40-645(3)(b)
813 At the end of Division 40
814 Paragraph 70-10(2)(b)
815 Subsection 70-10(3)
816 Paragraph 70-10(4)(a)
817 Subsection 70-55(2)
818 Paragraph 70-55(3)(b)
819 Section 70-55 (notes 1 and 2)
820 Subsection 70-70(1)
821 Subsection 70-70(3) (heading)
822 Subsection 70-70(3)
823 Subsections 102-15(2) and (3)
824 Section 102-20 (definition of capital gain )
825 Section 102-20 (definition of capital loss )
826 Section 102-20 (definition of net capital gain)
827 Section 104-25
828 Paragraph 104-40(a)
829 Paragraph 104-70(1)(b)
830 Paragraph 104-70(1)(d)
831 Subsection 104-70(3)
832 Section 104-135
833 Subsection 104-175(1)
834 Paragraph 104-175(2)(a)
835 Paragraph 104-175(2)(b)
836 Subsection 104-175(3)
837 Section 104-185 (heading)
838 Paragraph 104-185(a)
839 Section 104-190 (heading)
840 Paragraph 104-190(a)
841 Section 104-205
842 Paragraph 108-5(b)
843 Subsections 108-75(1) to (4)
844 At the end of Division 112
845 Section 121-15
846 Subsections 121-25(1) and (2)
847 Paragraph 126-100(1)(a)
848 Paragraph 136-25(b)
849 Paragraph 136-25(b)
850 Paragraphs 149-5(1)(c) and (2)(b)
851 Section 170-220
852 Section 170-225
853 Section 201-1
854 Section 205-1
855 Subparagraphs 205-1(b)(i) and (ii)
856 Section 205-5
857 Section 205-5 (note)
858 Subsection 205-10(1)
859 Subsection 205-10(2)
860 Paragraph 205-10(2)(a)
861 Subsection 205-15(1)
862 Subsection 205-15(2)
863 Paragraph 205-15(2)(a)
864 Subsection 205-15(4)
865 Paragraph 205-15(4)(a)
866 Subparagraph 205-75(1)(b)(i)
867 Section 205-80 (heading)
868 Subsection 205-80(1)
869 Subsection 205-80(1)
870 Subsection 205-80(2)
871 Subsection 208-111(1)
872 Subsection 208-111(2)
873 Subsection 208-111(2) (note)
874 Subsection 208-111(3)
875 Subsection 208-111(3) (note)
876 Subsection 208-111(4)
877 Subsection 208-111(4) (note)
878 Subsection 208-111(5)
879 Subsection 208-111(5) (note)
880 Section 210-1
881 Subparagraphs 210-1(b)(i) and (ii)
882 Section 210-5
883 Subsections 210-10(1) and (2)
884 Paragraph 210-10(2)(a)
885 Subsection 210-15(1)
886 Subsection 210-15(2)
887 Paragraph 210-15(2)(a)
888 Subsection 210-15(4)
889 Paragraph 210-15(4)(a)
890 Paragraph 219-40(1)(a)
891 Paragraph 219-45(1)(a)
892 Subsection 219-45(2) (note)
893 Subsection 219-45(2) (note)
894 Subsection 219-45(2) (note)
895 Section 375-105
896 Subsection 701-50(3) (table item 1, column headed "If, because of the circumstances described in paragraphs (2)(a) and (b):")
897 Subsection 701-50(3) (table item 1, column headed "If, because of the circumstances described in paragraphs (2)(a) and (b):")
National Rail Corporation Agreement Act 1992
898 Paragraph 8(d)
Ships (Capital Grants) Act 1987
899 Paragraph 25(b)
Snowy Mountains Engineering Corporation Limited Sale Act 1993
900 Subsection 37(2)
901 Subsection 37(5)
Social Security Act 1991
902 Subsection 10A(2) (note to the definition of associate )
903 Paragraph 10B(4)(c)
904 Subsection 23(1) (definition of exempt spousal maintenance income )
905 Subsection 23(1) (note to the definition of exempt spousal maintenance income )
906 Subsection 1061ZZFG(1)
907 Subsection 1061ZZFG(1)
908 Subsection 1061ZZFG(1) (note 1)
909 Subsection 1061ZZFG(1) (note 2)
910 Subsection 1061ZZFG(2)
911 Paragraph 1075(1)(a)
912 Paragraphs 1075(1)(b) and (ba)
913 Subsections 1075(3) and (4)
914 Subparagraph 1185K(3)(d)(i)
915 Subparagraphs 1185K(3)(d)(ii) and (iia)
916 Paragraph 1208B(1)(a)
917 Paragraphs 1208B(1)(b) and (ba)
918 Paragraph 1209C(1)(a)
919 Paragraphs 1209C(1)(b) and (ba)
Student Assistance Act 1973
920 Subsection 12ZN(1)
921 Subsection 12ZN(1)
922 Subsection 12ZN(1) (note 1)
923 Subsection 12ZN(1) (note 2)
924 Subsection 12ZN(2)
Superannuation Guarantee (Administration) Act 1992
925 Subsection 12(10)
926 Subparagraph 24(4)(a)(ii)
927 Subparagraph 25(2)(a)(ii)
928 Section 29
Taxation Administration Act 1953
929 Subsection 3E(11) (definition of company )
930 Part IIA (heading)
931 Section 8AAA
932 Paragraph 8J(2)(ga)
933 Paragraph 8J(2)(k)
934 Paragraph 8J(18)(a)
935 Subsection 8J(19)
936 Subsection 8J(19)
937 Sub-subparagraph 8WC(1)(b)(iii)(B)
938 Sub-subparagraph 8WC(1)(b)(iii)(C)
939 Section 8ZE (note)
940 Subsection 14ZS(2)
941 Subsection 14ZS(2)
942 Subsection 14ZS(2)
943 Paragraph 14ZS(2)(a)
944 At the end of section 11-1 in Schedule 1
945 Paragraph 12-45(1)(e) in Schedule 1
946 Subsection 12-45(1) in Schedule 1 (note)
947 Subsection 12-45(2) in Schedule 1
948 Subsection 12-140(2) in Schedule 1 (note)
949 Section 12-150 in Schedule 1
950 Section 12-255 in Schedule 1
951 Division 14 in Schedule 1 (heading)
952 Before section 14-1 in Schedule 1
953 Section 14-1 in Schedule 1 (heading)
954 Section 14-1 in Schedule 1
955 At the end of Division 14 in Schedule 1
956 Subsection 16-70(2) in Schedule 1 (not including the note)
957 Section 16-80 in Schedule 1
958 Paragraph 16-95(1)(a) in Schedule 1
959 Paragraph 16-100(1)(a) in Schedule 1
960 Subsection 18-30(2) in Schedule 1 (note)
961 Subsection 45-115(1) in Schedule 1
962 Paragraph 45-235(1)(a) in Schedule 1
963 Subsection 45-235(2) in Schedule 1
964 Subsection 45-355(2) in Schedule 1
965 Subsection 45-525(3) in Schedule 1
966 Subsection 250-10(2) in Schedule 1 (after table item 90)
967 Subsection 250-10(2) (after table item 155)
968 At the end of subsection 265-45(2) in Schedule 1
969 Subsection 340-10(2) in Schedule 1 (table item 3, column headed "Provision(s)")
970 At the end of Part 5-45 in Schedule 1
Taxation (Interest on Overpayments and Early Payments) Act 1983
971 Subsection 3(1) (paragraph (b) of the definition of income tax crediting amount )
972 At the end of subparagraph 8A(1)(a)(vb)
973 Paragraph 8A(1)(b)
974 Subsection 8A(2)
975 Paragraphs 8B(1)(a) and (b)
976 Section 8C
977 Paragraphs 8E(1)(a) and (2)(a)
978 Paragraph 8G(1)(a)
979 Paragraphs 8G(1)(e) and (f)
980 Paragraph 8G(2)(a)
981 Paragraph 8H(3)(d)
982 Section 8I
983 Sections 8P, 8T, 8X and 8ZB
984 Paragraph 9(6)(b)
985 Subsection 9(7)
986 Paragraph 10(1)(a)
987 Sub-subparagraph 10(1)(a)(iii)(A)
988 At the end of sub-subparagraphs 10(1)(a)(iii)(A) and (AA)
989 At the end of sub-subparagraph 10(1)(a)(iii)(D)
990 Paragraph 10(1)(b)
991 Subparagraph 12A(1)(a)(i)
992 Sub-subparagraph 12A(1)(a)(iv)(E)
993 Subsection 12A(2)
994 Section 12C
995 Section 12AE
Trust Recoupment Tax Assessment Act 1985
996 Subsection 3(1) (definition of associate )
997 Subsection 3(1) (definition of applied penalty tax )
998 Subsection 3(1) (definition of late payment tax )
999 Subsection 4(1)
1000 Subsection 4(1)
1001 Subsection 4(2)
1002 Subsection 4(4)
1003 Subsection 4(6)
1004 Subsection 4(9)
1005 Paragraph 7(8)(b)
1006 Subsection 10(2)
Veterans' Entitlements Act 1986
1007 Paragraph 46C(1)(a)
1008 Paragraph 46C(1)(b)
1009 Subparagraph 49J(3)(f)(i)
1010 Subparagraph 49J(3)(f)(ii)
1011 Paragraph 52ZZO(1)(a)
1012 Paragraph 52ZZO(1)(b)
1013 Paragraph 52ZZZO(1)(a)
1014 Paragraph 52ZZZO(1)(b)
1015 Subsections 58J(1) and (2)
1016 Subsection 58J(2) (note)
Part 2 Amendments consequential on repeal of heading to Division 1 of Part IIA of the Taxation Administration Act 1953
Omitting "Division 1 of"
1017 Amendments
A New Tax System (Commonwealth-State Financial Arrangements) Act 1999
1018 Section 4 (definition of general interest charge )
A New Tax System (Goods and Services Tax) Act 1999
1019 Section 195-1 (definition of general interest charge)
Fringe Benefits Tax Assessment Act 1986
1020 Subsection 93(2) (note)
1021 Subsection 136(1) (definition of general interest charge)
General Interest Charge (Imposition) Act 1999
1022 Subsection 3(2) (definition of general interest charge )
Income Tax Assessment Act 1936
1023 Section 6 (definition of general interest charge )
1024 Section 102UP (note)
1025 Subsection 128C(3) (note)
1026 Section 163AA (note)
1027 Subsection 170AA(4) (note)
1028 Subsection 172(2) (note 1)
1029 Subsection 204(3) (note 1)
1030 Subsection 215(6) (note 1)
1031 Subsection 216(3) (note 1)
1032 Subsection 220(5) (note 1)
1033 Subsection 222AJA(3) (note)
1034 Subsection 251M(1) (note 1)
1035 Subsection 254(2) (note 1)
1036 Subsection 255(4) (note 1)
1037 Section 271-80 in Schedule 2F (note)
Income Tax Assessment Act 1997
1038 Section 214-155 (note)
1039 Subsection 995-1(1) (definition of general interest charge )
Income Tax (Transitional Provisions) Act 1997
1040 Section 214-105 (note)
Petroleum Resource Rent Tax Assessment Act 1987
1041 Section 2 (definition of general interest charge )
1042 Subsection 65(1) (note)
1043 Subsection 85(1) (note)
Product Grants and Benefits Administration Act 2000
1044 Section 5 (definition of general interest charge )
1045 Subsection 35(2) (note)
Superannuation Contributions Tax (Assessment and Collection) Act 1997
1046 Subsection 21(1) (note)
1047 Section 22 (note)
1048 Subsection 25(1) (note)
1049 Subsection 25A(2) (note)
1050 Section 43 (definition of general interest charge )
Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997
1051 Subsection 18(1) (note)
1052 Subsection 21(1) (note)
1053 Section 38 (definition of general interest charge )
Superannuation (Government Co-contribution for Low Income Earners) Act 2003
1054 Subsection 25(4) (definition of general interest charge )
Superannuation Guarantee (Administration) Act 1992
1055 Section 6 (definition of general interest charge )
1056 Subsection 49(1) (note)
Taxation Administration Act 1953
1057 Section 2 (definition of general interest charge)
1058 Subsection 40(1) (note)
1059 Section 298-25 in Schedule 1 (note)
Termination Payments Tax (Assessment and Collection) Act 1997
1060 Subsection 13(1) (note)
1061 Subsection 16(1) (note)
1062 Subsection 16A(2) (note)
1063 Section 31 (definition of general interest charge )
Schedule 3 Inoperative provisions repealed on 1 January 2008
Inoperative provisions repealed on 1 January 2008
1 Repeal
Income Tax Assessment Act 1936
2 Subsection 6(1) (definition of live stock )
3 Subdivision B of Division 2 of Part III
4 Subsection 45(2) (second sentence)
5 Subsection 45C(1) (second sentence)
6 Sections 46A to 46E
7 Subsection 102L(2)
8 Subsection 102T(2)
9 Section 128EA
10 Division 8 of Part IX
Income Tax Assessment Act 1997
11 Subsection 30-45(2) (table item 4.2.30)
12 Subsection 30-50(2) (table items 5.2.1, 5.2.21, 5.2.22 and 5.2.25)
13 Subsection 30-80(2) (table items 9.2.10, 9.2.13 and 9.2.14)
14 Section 30-105 (table items 13.2.8 to 13.2.10)
15 Subsection 30-315(2) (table items 9A, 38A, 49A, 50D, 75A, 97AAAA, 97AAA, 105A, 110, 110AA and 112AF)
16 Paragraph 820-40(1)(c) (including the note)
17 Section 820-591
18 Section 820-617
19 Subsection 995-1(1) (notes 1 and 2 to paragraph (b) of the definition of value )
Income Tax (Transitional Provisions) Act 1997
20 Sections 70-35 to 70-41
Taxation Administration Act 1953
21 Subsection 446-5(1) in Schedule 1 (note)
Schedule 4 Consequential amendments relating to Schedule 3 repeals
Income Tax Assessment Act 1936
1 Subsection 6BA(3)
2 Paragraph 126(1)(c)
3 Subparagraph 128B(3)(h)(iv)
4 Section 128D
5 Paragraph 268-40(3)(b) in Schedule 2F (note)
Income Tax Assessment Act 1997
6 Paragraph 165-60(3)(b) (note)
7 Paragraphs 705-50(2)(b) and (3)(b)
8 Subsection 705-190(2)
9 Paragraph 820-40(1)(b)
10 Section 820-601
11 Subsections 820-603(6) and 820-611(2)
Income Tax (Transitional Provisions) Act 1997
12 Paragraph 70-10(4)(b)
Schedule 5 Inoperative Acts repealed on Royal Assent
Part 1 Repeals
1 Repeal of Acts
Part 2 Consequential amendments
Administrative Decisions (Judicial Review) Act 1977
2 Paragraph (e) of Schedule 1
3 Paragraph (e) of Schedule 1
4 Paragraph (e) of Schedule 1
5 Paragraph (e) of Schedule 1
A New Tax System (Goods and Services Tax Transition) Act 1999
6 Subsection 5(3) (table items 1 to 3AA)
7 Subsection 5(3) (table items 5 to 7)
8 Paragraphs 6A(2)(c) to (e)
9 Sections 8 and 16 to 16C
10 At the end of section 17
11 Subsection 18(2)
12 Sections 19B and 20
13 Schedule 1
A New Tax System (Wine Equalisation Tax) Act 1999
14 Paragraph 5-25(3)(c)
15 Paragraph 5-25(3)(d)
16 Paragraph 5-25(3)(d)
17 At the end of paragraph 5-25(3)(d)
ANL Act 1956
18 Section 61 (paragraphs (a) and (b) of the definition of tax )
Australian Hearing Services Act 1991
19 Subsection 53(1)
20 Subsection 53(2)
Australian Institute of Aboriginal and Torres Strait Islander Studies Act 1989
21 Section 39
Australian Institute of Health and Welfare Act 1987
22 Section 26
Australian National Maritime Museum Act 1990
23 Subsection 49(1)
24 Subsection 49(2)
Australian Postal Corporation Act 1989
25 Section 90E (definition of sales tax on imports )
26 Subparagraph 90K(3)(b)(ii)
27 Sub-subparagraph 90S(1)(b)(ii)(B)
28 Subsection 90S(5)
29 Subsection 90S(5)
30 Subparagraph 90T(5)(b)(ii)
31 Subsection 90T(6)
Australian Securities and Investments Commission Act 2001
32 Paragraph 139(1)(a)
33 Paragraph 165(1)(a)
Australian Sports Commission Act 1989
34 Subsection 50(1)
35 Subsection 50(1)
36 Subsection 50(2)
37 Subsection 50(3)
38 Subsection 51(1)
39 Subsection 51(1)
40 Subsection 51(2)
41 Subsection 51(3)
Bank Integration Act 1991
42 Subsection 5(1) (paragraph (a) of the definition of tax )
Commonwealth Serum Laboratories Act 1961
43 Section 31 (paragraphs (a) and (b) of the definition of tax )
Consular Privileges and Immunities Act 1972
44 Sections 8 and 8A
Crimes (Taxation Offences) Act 1980
45 Subsection 3(1) (definition of Australian installation )
46 Subsection 3(1) (definition of old sales tax )
47 Subsection 3(1) (definition of Sales Tax Assessment Acts )
48 Subsection 3(1) (definition of Training Guarantee (Administration) Act )
49 Subsection 3(1) (definition of training guarantee charge )
50 Paragraph 3(2)(a)
51 Paragraph 3(2)(b)
52 Subparagraphs 3(2)(b)(i) and (ii)
53 Sub-subparagraph 3(2)(b)(ii)(B)
54 Paragraph 3(2)(c)
55 Subparagraph 3(2)(c)(i)
56 Subparagraph 3(2)(c)(ii)
57 Subparagraphs 3(2)(c)(ii), (iii) and (iv)
58 Subparagraph 3(2)(c)(v)
59 Subsection 3(3)
60 Paragraph 3(4)(e)
61 Subsection 3(5)
62 Subsections 4(2), (2A) and (3)
63 Part II (heading)
64 Part II (paragraphs (a), (b) and (e) of note to heading)
65 Subsection 5(1)
66 Paragraphs 5(2)(a) and (b)
67 Subsection 6(1)
68 Paragraphs 6(2)(a) and (b)
69 Subsection 7(1)
70 Paragraphs 7(2)(a) and (b)
71 Paragraph 8(a)
72 Sub-subparagraph 8(b)(i)(A)
73 Subparagraph 8(b)(ii)
74 Subparagraph 8(b)(iii)
75 Subparagraph 8(b)(iii)
76 Sub-subparagraphs 8(b)(iii)(A), (B) and (C)
77 Sub-subparagraph 8(b)(iii)(C)
78 Paragraph 8(c)
79 Subsection 10(1)
80 Paragraph 10(2)(a)
81 Paragraph 10(2)(b)
82 Subsection 10(2)
83 Subsection 10(3)
84 Subsection 10(3)
85 Paragraph 11(1)(a)
86 Paragraph 11(1)(a)
87 Paragraphs 11(1)(b), (c) and (d)
88 Subsection 12(1)
89 Subsection 12(1)
90 Subsection 12(2)
91 Paragraphs 12(2)(a) and (b)
92 Parts IIA and III
93 Paragraphs 14(1)(a) and (b)
94 Paragraph 14(1)(c)
95 Paragraph 14(1)(d)
96 Paragraphs 15(1)(a) and (b)
97 Paragraph 15(1)(c)
98 Paragraph 15(1)(d)
99 Part VI
100 Paragraphs 17(1)(a) and (b)
101 Paragraph 17(1)(c)
102 Paragraph 17(1)(d)
103 Paragraphs 18(1)(a) and (b)
104 Paragraph 18(1)(c)
105 Paragraph 18(1)(d)
106 Paragraphs 19(1)(a) and (b)
107 Paragraph 19(1)(c)
108 Paragraph 19(1)(d)
109 Paragraphs 20(1)(a) and (b)
110 Paragraph 20(1)(c)
111 Paragraph 20(1)(d)
Diplomatic Privileges and Immunities Act 1967
112 Sections 10 and 10A
Freedom of Information Act 1982
113 Schedule 3
114 Schedule 3
115 Schedule 3
116 Schedule 3
117 Schedule 3
118 Schedule 3
Fringe Benefits Tax Assessment Act 1986
119 Subsection 136(1) (subparagraph (a)(i) of the definition of cost price )
120 Subsection 136(1) (subparagraph (a)(iii) of the definition of cost price )
121 Subsection 136(1) (subparagraph (b)(i) of the definition of cost price )
122 Subsection 136(1) (subparagraph (b)(iii) of the definition of cost price )
123 Subsection 136(1) (definition of sales tax )
Income Tax Assessment Act 1997
124 Section 17-30
125 Subsection 995-1(1) (paragraph (c) of the definition of BAS provisions )
126 Subsection 995-1(1) (paragraph (e) of the definition of BAS provisions )
International Organisations (Privileges and Immunities) Act 1963
127 Section 11A
128 At the end of paragraph 7(a) of Part I of the Third Schedule
129 Paragraph 7(b) of Part I of the Third Schedule
Overseas Missions (Privileges and Immunities) Act 1995
130 Paragraph 12(1)(a)
131 Subsection 12(2)
Primary Industries and Energy Research and Development Act 1989
132 Subsection 4(1) (definition of tobacco levy )
133 Subsection 32(1)
134 Subsection 32(3)
135 Subsection 110(1)
136 Subsection 110(3)
Snowy Mountains Engineering Corporation Act 1970
137 Section 39M (paragraphs (a) and (b) of the definition of tax )
Special Broadcasting Service Act 1991
138 Section 68
Taxation Administration Act 1953
139 Subsection 8AAB(5) (table items 5 to 7, 21 and 22)
140 Subsection 8B(5)
141 Paragraph 8C(1)(c)
142 Paragraphs 8J(2)(f), (g), (m), (n) and (na)
143 Paragraph 8J(2)(pa)
144 Paragraphs 8J(2)(q) to (r)
145 Section 14ZQ (definition of appealable objection decision )
146 Section 14ZQ (paragraphs (c) to (f) of the definition of delayed administration (beneficiary) objection )
147 Section 14ZQ (definition of ineligible sales tax remission decision )
148 Section 14ZQ (definition of registration-type sales tax decision )
149 Section 14ZQ (definition of reviewable objection decision )
150 Section 14ZQ (definition of Sales Tax Assessment Act )
151 Subsection 14ZR(2)
152 Section 14ZT
153 Paragraph 14ZZB(1)(a)
154 Subsection 14ZZB(2)
155 Section 14ZZH
156 Sections 14ZZM and 14ZZR
157 Section 250-10(2) in Schedule 1 (table items 150 to 165)
Taxation (Interest on Overpayments and Early Payments) Act 1983
158 Subsection 3(1) (subparagraph (d)(ii) of the definition of decision to which this Act applies )
159 Subsection 3(1) (paragraph (e) of the definition of decision to which this Act applies )
160 Subsection 3(1) (definition of objection )
161 Subsection 3(4)
162 Section 3C (table items 100, 105, 115, 125, 130, 135 and 140 in the definition of relevant tax )
163 Section 12
Trade Practices Act 1974
164 Section 75AT (paragraph (a) of the definition of New Tax System changes )
165 Section 75AT (paragraph (b) of the definition of New Tax System changes )
Trans-Tasman Mutual Recognition Act 1997
166 Paragraph 1(1)(c) of Part 1 of Schedule 1
167 Clause 5 of Part 2 of Schedule 1
168 Clause 5 of Part 2 of Schedule 1
Wool International Act 1993
169 Title
170 Section 3
171 Section 4 (definition of Administration Act )
172 Section 4 (definition of carpet wool )
173 Section 4 (definition of sale value )
174 Section 4 (definition of wool tax )
175 Section 4 (definition of Wool Tax Act )
176 Part 7
Wool Services Privatisation Act 2000
177 Section 7 (definition of wool tax )
178 Paragraph 31(1)(a)
179 Subsections 31(5) and (6)
Schedule 6 Application and saving provisions
Part 1 Application provisions
1 Application of Schedule 1 and 2 amendments
2 Application of Schedule 2 withholding tax amendments
3 Application of TFN withholding tax amendments
4 Application of Schedule 3 and 4 amendments
5 Application of Schedule 5 amendments
Part 2 General saving provisions
6 Object
7 Making and amending assessments, and doing other things, in relation to past matters
8 Saving of provisions about effect of assessments
9 Saving of provisions about general interest charge, failure to notify penalty or late reconciliation statement penalty
10 Repeals disregarded for the purposes of dependent provisions
11 Schedule does not limit operation of section 8 of the Acts Interpretation Act 1901
Part 3 Other saving provisions and transitional provisions
12 Continued operation of repealed section 215 of the Income Tax Assessment Act 1936
13 Continued operation of repealed sections 216 and 220 of the Income Tax Assessment Act 1936
14 Resolutions to which section 221B of the Income Tax Assessment Act 1936 applies
15 Extended operation of subsection 265-45(2) in Schedule 1 to the Taxation Administration Act 1953
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