Commonwealth Consolidated Acts Commonwealth Consolidated ActsAct No. 40 of 1997 as amended
This compilation was prepared on 2 April 2012
taking into account amendments up to Act No. 23 of 2012
The text of any of those amendments not in force
on that date is appended in the Notes section
The operation of amendments that have been incorporated may
be
affected by application provisions that are set out in the Notes section
Prepared by the Office of Legislative Drafting and
Publishing,
Attorney-General's Department, Canberra
Contents
Chapter 1--Introduction and core provisions 1
Part 1-1--Preliminary 1
Division 1--Preliminary 1
1-1......... Short title [see Note 1] ........................................................................ 1
1-5......... Commencement ................................................................................... 1
1-7......... Administration of this Act ................................................................... 1
1-10....... Definitions and rules for interpreting this Act ..................................... 1
Part 1-3--Core Provisions 2
Division 4--How to work out the income tax payable on your taxable income 2
4-1......... Application of the Income Tax Assessment Act 1997 .......................... 2
4-10....... Temporary flood and cyclone reconstruction levy ............................... 2
Division 5--How to work out when to pay your income tax 4
Subdivision 5-A--How to work out when to pay your income tax 4
5-5......... Application of Division 5 of the Income Tax Assessment Act 1997 .... 4
5-7......... References in tax sharing agreements to former section 204 ............... 4
5-10....... General interest charge liabilities under former subsection 204(3) ...... 5
5-15....... Application of section 5-15 of the Income Tax Assessment Act 1997 . 5
Division 6--Assessable income and exempt income 6
6-2......... Effect of this Division ......................................................................... 6
6-3......... Assessable income for income years before 1997-98 ......................... 6
6-20....... Exempt income for income years before 1997-98 ............................... 6
Division 8--Deductions 7
8-2......... Effect of this Division ......................................................................... 7
8-3......... Deductions for income years before 1997-98 ..................................... 7
8-10....... No double deductions for income year before 1997-98 and income year after 1996-97 7
Chapter 2--Liability rules of general application 8
Part 2-1--Assessable income 8
Division 15--Some items of assessable income 8
15-1....... General application provision .............................................................. 8
15-10..... Application of section 15-10 of the Income Tax Assessment Act 1997 to bounties and subsidies 9
15-15..... Application of section 15-15 of the Income Tax Assessment Act 1997 to profit-making undertaking or plan 9
15-20..... Application of section 15-20 of the Income Tax Assessment Act 1997 to royalties 9
15-30..... Application of section 15-30 of the Income Tax Assessment Act 1997 to insurance or indemnity payments 9
15-35..... Application of section 15-35 of the Income Tax Assessment Act 1997 to interest on overpayments and early payments of tax ....................................................................................................... 9
Division 20--Items included to reverse the effect of past deductions 10
Subdivision 20-A--Insurance, indemnity or recoupment for deductible expenses 10
20-1....... Application of Subdivision 20-A of the Income Tax Assessment Act 1997 10
Subdivision 20-B--Disposal of a car for which lease payments have been deducted 10
20-100... Application of Subdivision 20-B of the Income Tax Assessment Act 1997 10
20-105... The cost of a car acquired in the 1996-97 income year or an earlier income year 11
20-110... The termination value of a car disposed of in the 1996-97 income year or an earlier income year 11
20-115... Reducing the assessable amount for the disposal of a car in the 1997-98 income year or later if there has been an earlier disposal of it ...................................................................................... 12
Part 2-5--Rules about deductibility of particular kinds of amounts 14
Division 25--Some amounts you can deduct 14
25-1....... Application of Division 25 of the Income Tax Assessment Act 1997 14
25-40..... Application of section 25-40 of the Income Tax Assessment Act 1997 14
25-45..... Application of section 25-45 of the Income Tax Assessment Act 1997 14
25-50..... Application of section 25-90 of the Income Tax Assessment Act 1997 15
25-65..... Local government election expenses ................................................. 15
Division 26--Some amounts you cannot deduct, or cannot deduct in full 16
26-1....... Application of Division 26 of the Income Tax Assessment Act 1997 16
26-30..... Application of section 26-30 of the Income Tax Assessment Act 1997 16
Division 30--Gifts or contributions 17
30-1....... Application of Division 30 of the Income Tax Assessment Act 1997 17
30-5....... Keeping in force old declarations and instruments ............................ 17
30-25..... Keeping in force the old gifts registers .............................................. 18
30-102... Fund, authorities and institutions taken to be endorsed ..................... 19
Division 32--Entertainment expenses 21
32-1....... Application of Division 32 of the Income Tax Assessment Act 1997 21
Division 34--Non-compulsory uniforms 22
34-1....... Application of Division 34 of the Income Tax Assessment Act 1997 22
34-5....... Things done under former section 51AL of the Income Tax Assessment Act 1936 22
Division 35--Deferral of losses from non-commercial business activities 24
35-10..... Deductions for certain new business investment ............................... 24
35-20..... Application of Commissioner's decisions ......................................... 24
Division 36--Tax losses of earlier income years 25
36-100... Tax losses for the 1997-98 and later income years ............................ 25
36-105... Tax losses for 1989-90 to 1996-97 income years ............................. 25
36-110... Tax losses for 1957-58 to 1988-89 income years ............................. 25
Part 2-10--Capital allowances: rules about deductibility of capital expenditure 27
Division 40--Capital allowances 27
Subdivision 40-B--Core provisions 27
40-10..... Plant .................................................................................................. 28
40-12..... Plant acquired after 30 June 2001 ..................................................... 29
40-13..... Accelerated depreciation for split or merged plant ............................. 30
40-15..... Recalculating effective life ................................................................. 30
40-20..... IRUs ................................................................................................. 31
40-25..... Software ............................................................................................ 31
40-30..... Spectrum licences .............................................................................. 32
40-33..... Datacasting transmitter licences ......................................................... 32
40-35..... Mining unrecouped expenditure ........................................................ 33
40-37..... Post-30 June 2001 mining expenditure ............................................. 36
40-38..... Mining cash bidding payments ......................................................... 38
40-40..... Transport expenditure ....................................................................... 40
40-43..... Post-30 June 2001 transport expenditure .......................................... 42
40-44..... No additional decline in certain cases ................................................ 43
40-45..... Intellectual property ........................................................................... 44
40-47..... IRUs ................................................................................................. 44
40-50..... Forestry roads and timber mill buildings ........................................... 45
40-55..... Environmental impact assessment ..................................................... 45
40-60..... Pooling under Subdivision 42-L of the former Act ........................... 46
40-65..... Substituted accounting periods .......................................................... 47
40-67..... Methods for working out decline in value ......................................... 50
40-70..... References to amounts deducted and reductions in deductions ......... 51
40-72..... New diminishing value method not to apply in some cases .............. 51
40-75..... Mining expenditure incurred after 1 July 2001 on an asset ............... 52
40-77..... Mining, quarrying or prospecting rights or information held before 1 July 2001 53
40-80..... Other expenditure incurred after 1 July 2001 on a depreciating asset 56
40-100... Commissioner's determination of effective life ................................. 56
40-105... Calculations of effective life .............................................................. 57
Subdivision 40-C--Cost 57
40-230... Car limit ............................................................................................ 57
Subdivision 40-D--Balancing adjustments 58
40-285... Balancing adjustments ....................................................................... 58
40-287... Disposal of pre-1 July 2001 mining depreciating asset to associate .. 60
40-288... Disposal of pre-1 July 2001 mining non-depreciating asset to associate 60
40-289... Surrendered firearms ......................................................................... 61
40-290... Reduction of deductions under former Act etc. ................................. 61
40-292... Balancing adjustment--assets used for both general tax purposes and R&D activities 62
40-293... Balancing adjustment--partnership assets used for both general tax purposes and R&D activities 64
40-295... Later year relief ................................................................................. 66
40-340... Roll-overs ......................................................................................... 67
40-345... Balancing adjustments for depreciating assets that retain CGT indexation 71
40-365... Involuntary disposals ........................................................................ 72
Subdivision 40-E--Low-value and software development pools 73
40-420... Low-value pools under Division 42 continue ................................... 73
40-430... Allocating assets to low-value pools ................................................. 73
40-450... Software development pools ............................................................. 73
Subdivision 40-F--Primary production depreciating assets 74
40-515... Water facilities, grapevines and horticultural plants ........................... 74
40-520... Special rule for water facilities you no longer hold ........................... 75
40-525... Amounts deducted for water facilities ............................................... 75
Subdivision 40-G--Capital expenditure of primary producers and other landholders 75
40-645... Electricity supply and telephone lines ................................................ 75
40-650... Special rule for land that you no longer hold ..................................... 76
40-670... Farm consultants ............................................................................... 76
Subdivision 40-I--Capital expenditure that is deductible over time 76
40-825... Genuine prospectors ......................................................................... 77
40-832... New method not to apply in some cases ........................................... 77
Subdivision 40-J--Ships depreciated under section 57AM of the Income Tax Assessment Act 1936 77
40-830... Ships depreciated under section 57AM of the Income Tax Assessment Act 1936 77
Division 43--Deductions for capital works 79
43-100... Application of Division 43 to quasi-ownership rights over land ....... 79
43-105... Application of subsections 43-50(1) and (2) to hotel buildings and apartment buildings 79
43-110... Application of subsection 43-75(3) ................................................... 79
Division 45--Disposal of leases and leased plant 80
45-1....... Application of Division 45 of the Income Tax Assessment Act 1997 80
45-3....... Application of Division 45 to disposals between February 1999 and September 1999 80
45-40..... Application of Division to plant formerly owned by exempt entities 81
Part 2-15--Exempt income 85
Division 50--Exempt entities 85
50-1....... Application of Division 50 of the Income Tax Assessment Act 1997 85
Division 51--Exempt amounts 86
51-1....... Application of Division 51 of the Income Tax Assessment Act 1997 86
Division 52--Certain pensions, benefits and allowances are exempt from income tax 87
52-1....... Application of Division 52 of the Income Tax Assessment Act 1997 87
Division 53--Various exempt payments 88
53-1....... Application of Division 53 of the Income Tax Assessment Act 1997 88
Division 54--Exemption for certain payments made under structured settlements and structured orders 89
54-1....... Application of Division 54 of the Income Tax Assessment Act 1997 89
Division 55--Payments that are not exempt from income tax 90
55-1....... Application of Division 55 of the Income Tax Assessment Act 1997 90
Part 2-20--Tax offsets 91
Division 61--Generally applicable tax offsets 91
Subdivision 61-L--Tax offset for Medicare levy surcharge (lump sum payments in arrears) 91
61-575... Application of Subdivision 61-L of the Income Tax Assessment Act 1997 91
Part 2-25--Trading stock 92
Division 70--Trading stock 92
70-1....... Application of Division 70 of the Income Tax Assessment Act 1997 92
70-10..... Accounting for your disposal of items that stop being trading stock because of the change of definition 93
70-20..... Application of section 70-20 of the Income Tax Assessment Act 1997 to trading stock bought on or after 1 July 1997 .......................................................................................................... 94
70-55..... Cost of live stock acquired by natural increase .................................. 94
70-70..... Valuing interests in FIFs on hand at the start of 1991-92 ................. 95
70-90..... Application of sections 70-90 and 70-95 of the Income Tax Assessment Act 1997 to disposals of trading stock outside the ordinary course of business ......................................................... 96
70-100... Application of section 70-100 of the Income Tax Assessment Act 1997 to disposals of trading stock outside ordinary course of business ............................................................................. 96
70-105... Application of section 70-105 of the Income Tax Assessment Act 1997 to deaths on or after 1 July 1997 97
70-115... Application of section 70-115 of the Income Tax Assessment Act 1997 to insurance and indemnity payments in 1997-98 and later income years ....................................................................... 97
Part 2-40--Rules affecting employees and other taxpayers receiving PAYG withholding payments 98
Division 82--Pre-10 May 2006 entitlements to life benefit termination payments 98
Subdivision 82-A--Application of Division 98
82-10..... Pre-10 May 2006 entitlements--transitional termination payments . 98
Subdivision 82-B--Transitional termination payments: general 100
82-10A.. Recipient has reached preservation age ........................................... 100
82-10B.. Lower cap amount ........................................................................... 101
82-10C.. Recipient under preservation age ..................................................... 103
82-10D.. Upper cap amount ........................................................................... 103
Subdivision 82-C--Pre-payment statements 104
82-10E.. Transitional termination payments--pre-payment statements .......... 104
Subdivision 82-D--Directed termination payments made to superannuation and other entities 105
82-10F.. Directed termination payments ....................................................... 105
82-10G.. Directed termination payments not assessable income and not exempt income 106
Subdivision 82-E--Pre-10 May 2006 entitlements and employment termination payments made after 1 July 2012 106
82-10H.. Transitional termination payments may reduce ETP cap amount for payments under section 82-10 after 1 July 2012 ........................................................................................................ 106
Division 83A--Employee share schemes 108
Subdivision 83A-A--Application of Division 83A of the Income Tax Assessment Act 1997 108
83A-5.... Application of Division 83A of the Income Tax Assessment Act 1997 108
Subdivision 83A-B--Application of former provisions of the Income Tax Assessment Act 1936 111
83A-10.. Savings--continued operation of former provisions ....................... 111
83A-15.. Indeterminate rights ......................................................................... 111
Chapter 3--Specialist liability rules 113
Part 3-1--Capital gains and losses: general topics 113
Division 102--Application of Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997 113
102-1..... Application of Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997 113
102-5..... Working out capital gains and capital losses ................................... 113
102-15... Applying net capital losses .............................................................. 114
102-20... Net capital gains, capital gains and capital losses for income years before 1998-99 115
Division 104--CGT events 116
Subdivision 104-C--End of a CGT asset 116
104-25... Cancellation, surrender and similar endings .................................... 116
Subdivision 104-D--Bringing into existence a CGT asset 116
104-40... Granting an option .......................................................................... 116
Subdivision 104-E--Trusts 117
104-70... Capital payment before 18 December 1986 for trust interest ........... 117
Subdivision 104-G--Shares 117
104-135. Capital payment for shares .............................................................. 118
Subdivision 104-I--Australian residency ends 118
104-165. Choices made under subsection 104-165(2) of the Income Tax Assessment Act 1997 118
104-166. Subsection 104-165(1) still applies if you continue to be a short term Australian resident 118
Subdivision 104-J--CGT events relating to roll-overs 119
104-175. Company ceasing to be member of wholly-owned group after roll-over 119
104-185. Change of status of replacement asset for a roll-over under Division 17A of former Part IIIA of the 1936 Act or Division 123 of the 1997 Act .......................................................... 120
Subdivision 104-K--Other CGT events 120
104-205. Partial realisation of intellectual property ......................................... 120
104-235. CGT event K7: asset used for old law R&D activities .................... 120
Division 108--CGT assets 122
Subdivision 108-A--What a CGT asset is 122
108-5..... CGT assets ...................................................................................... 122
Subdivision 108-B--Collectables 122
108-15... Sets of collectables .......................................................................... 122
Subdivision 108-D--Separate CGT assets 123
108-75... Capital improvements to CGT assets for which a roll-over may be available 123
108-85... Improvement threshold ................................................................... 123
Division 109--Acquisition of CGT assets 125
Subdivision 109-A--Operative rules 125
109-5..... General acquisition rules ................................................................. 125
Division 110--Cost base and reduced cost base 126
Subdivision 110-A--Cost base 126
110-25... Cost base of CGT asset of life insurance company or registered organisation 126
110-35... Incidental costs ................................................................................ 126
Division 112--Modifications to cost base and reduced cost base 127
Subdivision 112-A--General rules 127
112-20... Market value substitution rule ......................................................... 127
Subdivision 112-B--Special rules 127
112-100. Effect of terminated gold mining exemptions .................................. 127
Division 114--Indexation of cost base 129
114-5..... When indexation relevant ................................................................ 129
Division 118--Exemptions 130
Subdivision 118-A--General exemptions 130
118-10... Interests in collectables .................................................................... 130
118-24A Pilot plant ........................................................................................ 130
Subdivision 118-B--Main residence 131
118-195. Exemption--dwelling acquired from deceased estate ...................... 131
Subdivision 118-C--Goodwill 131
118-260. Business exemption threshold ......................................................... 131
Division 121--Record keeping 132
121-15... Retaining records under Division 121 ............................................. 132
121-25... Records for mergers between qualifying superannuation funds ...... 132
Part 3-3--Capital gains and losses: special topics 133
Division 124--Replacement-asset roll-overs 133
Subdivision 124-C--Statutory licences 133
124-140. New statutory licence--ASGE licence etc. ..................................... 133
124-141. ASGE licence etc.--cost base of ineligible part .............................. 134
124-142. ASGE licence etc.--cost base of aquifer access licence etc. ............ 135
Subdivision 124-I--Change of incorporation 135
124-510. Application of Subdivision 124-I of the Income Tax Assessment Act 1997 136
Division 125--Demerger relief 137
Subdivision 125-B--Consequences for owners of interests 137
125-75... Employee share schemes ................................................................. 137
Division 126--Roll-overs 138
Subdivision 126-A--Merger of qualifying superannuation funds 138
126-100. Merger of qualifying superannuation funds .................................... 138
Subdivision 126-B--Transfer of life insurance business 138
126-150. Roll-over on transfer of life insurance business .............................. 139
126-160. Effects of roll-over .......................................................................... 140
126-165. References to Subdivision 126-B of the Income Tax Assessment Act 1997 141
Division 128--Effect of death 142
128-15... Effect on the legal personal representative or beneficiary ................ 142
Division 130--Investments 143
Subdivision 130-A--Bonus shares and units 143
130-20... Issue of bonus shares or units ......................................................... 143
Subdivision 130-B--Rights 144
130-40... Exercise of rights ............................................................................ 144
Subdivision 130-C--Convertible notes 144
130-60... Shares or units acquired by converting a convertible note ............... 144
Division 134--Options 146
134-1..... Exercise of options .......................................................................... 146
Division 136--Foreign residents 147
Subdivision 136-A--Making a capital gain or loss 147
136-25... When an asset is taxable Australian property .................................. 147
Division 140--Share value shifting 148
Subdivision 140-A--When is there share value shifting? 148
140-7..... Pre-1994 share value shifts irrelevant ............................................. 148
140-15... Off-market buy backs ..................................................................... 148
Division 149--When an asset stops being a pre-CGT asset 149
149-5..... Assets that stopped being pre-CGT assets under old law ............... 149
Division 152--Small business relief 150
152-5..... Small business roll-over chosen but no capital gain returned .......... 150
152-10... Small business roll-over not chosen and time remains to acquire a replacement asset 151
152-15... Amendment of assessments ............................................................ 151
Part 3-5--Corporate taxpayers and corporate distributions 152
Division 165--Income tax consequences of changing ownership or control of a company 152
Subdivision 165-CA--Applying net capital losses of earlier income years 152
165-95... Application of Subdivision 165-CA of the Income Tax Assessment Act 1997 152
Subdivision 165-CB--Working out the net capital gain and the net capital loss for the income year of the change 152
165-105. Application of Subdivision 165-CB of the Income Tax Assessment Act 1997 153
Subdivision 165-CC--Change of ownership or control of company that has an unrealised net loss 153
165-115E Choice to use global method to work out unrealised net loss ....... 153
Subdivision 165-CD--Reductions after alterations in ownership or control of loss company 153
165-115U Choice to use global method to work out adjusted unrealised loss 153
165-115ZC When certain notices to be given ................................................ 154
165-115ZD Adjustment (or further adjustment) for interest realised at a loss after global method has been used 155
Subdivision 165-C--Deducting bad debts 157
165-135. Application of Subdivision 165-C of the Income Tax Assessment Act 1997 157
Division 166--Income tax consequences of changing ownership or control of a listed public company 158
Subdivision 166-C--Deducting bad debts 158
166-40... Application of Subdivision 166-C of the Income Tax Assessment Act 1997 158
Division 170--Treatment of company groups for income tax purposes 159
Subdivision 170-A--Transfer of tax losses within certain wholly-owned groups of companies 159
170-45... Special rules affecting utilisation of losses in a bundle do not affect the amount of a tax loss that can be transferred ........................................................................................................ 159
170-55... Ordering rule for losses previously transferred under Subdivision 707-A of the Income Tax Assessment Act 1997 ........................................................................................................ 160
Subdivision 170-B--Transfer of net capital losses within certain wholly-owned groups of companies 160
170-101. Application of Subdivision 170-B of the Income Tax Assessment Act 1997 160
170-145. Special rules affecting utilisation of losses in a bundle do not affect the amount of a net capital loss that can be transferred ........................................................................................................ 160
170-155. Ordering rule for losses previously transferred under Subdivision 707-A of the Income Tax Assessment Act 1997 ........................................................................................................ 161
Subdivision 170-C--Provisions applying to both transfers of tax losses and transfers of net capital losses within wholly-owned groups of companies 161
170-220. Direct and indirect interests in the loss company ............................. 161
170-225. Direct and indirect interests in the gain company ............................ 161
Subdivision 170-D--Transfer of life insurance business 161
170-300. Transfer of life insurance business .................................................. 162
Division 175--Use of a company's losses, deductions or bad debts to avoid income tax 163
Subdivision 175-CA--Tax benefits from unused net capital losses of earlier income years 163
175-40... Application of Subdivision 175-CA of the Income Tax Assessment Act 1997 163
Subdivision 175-CB--Tax benefits from unused capital losses of the current year 163
175-55... Application of Subdivision 175-CB of the Income Tax Assessment Act 1997 163
Subdivision 175-C--Tax benefits from unused bad debt deductions 164
175-78... Application of Subdivision 175-C of the Income Tax Assessment Act 1997 164
Division 197--Tainted share capital accounts 165
Subdivision 197-A--Definitions 165
197-1..... Definitions ...................................................................................... 165
Subdivision 197-B--General application provision 165
197-5..... Application of new Division 197 .................................................... 165
Subdivision 197-C--Special provisions about companies whose share capital accounts were tainted when old Division 7B was closed off 166
197-10... Subdivision applies to companies whose share capital accounts were tainted when old Division 7B was closed off ........................................................................................................ 166
197-15... Account taken to have ceased to be tainted when old Division 7B was closed off 166
197-20... After introduction day, account taken to have become tainted under new Division 197 to extent of previous tainting ........................................................................................................ 166
197-25... Special provisions if company chooses to untaint after introduction day 167
Part 3-6--The imputation system 171
Division 201--Object and application of Part 3-6 171
201-1..... Estimated debits .............................................................................. 171
Division 203--Benchmark rule 172
203-1..... Franking periods straddling 1 July 2002 ......................................... 172
Division 205--Franking accounts 173
205-1..... Order of events provision ............................................................... 173
205-5..... Washing estimated debits out of the franking account before conversion 174
205-10... Converting the franking account balance to a tax paid basis--companies whose 2001-02 franking year ends on 30 June 2002 ................................................................................................ 174
205-15... Converting the franking account balance to a tax paid basis--companies whose 2001-02 franking year ends before 30 June 2002 ................................................................................... 175
205-20... A late balancing company may elect to have its FDT liability determined on 30 June 177
205-25... Franking deficit tax ......................................................................... 177
205-30... Deferring franking deficit ................................................................ 178
205-35... No franking deficit tax if franking account in deficit at the close of the 2001-02 income year of a late balancing entity ........................................................................................................ 179
205-70... Tax offset arising from franking deficit tax liabilities ...................... 179
205-71... Modification of franking deficit tax offset rules .............................. 183
205-75... Working out the tax offset for the first income year ........................ 184
205-80... Application of Subdivision C of Division 5 of former Part IIIAA of the Income Tax Assessment Act 1936 185
Division 208--Exempting entities and former exempting entities 186
208-111. Converting former exempting company's exempting account balance on 30 June 2002 186
Division 210--Venture capital franking 189
210-1..... Order of events provision ............................................................... 189
210-5..... Washing estimated venture capital debits out of the old sub-account before conversion 189
210-10... Converting the venture capital sub-account balance to a tax paid basis--PDFs whose 2001-02 franking year ends on 30 June 2002 ................................................................................... 190
210-15... Converting the venture capital sub-account balance to a tax paid basis--PDFs whose 2001-02 franking year ends before 30 June 2002 ................................................................................... 190
Division 214--Administering the imputation system 192
214-1..... Application ...................................................................................... 192
214-5..... Entity must give a franking return ................................................... 193
214-10... Notice to a specific corporate tax entity ........................................... 193
214-15... Effect of a refund on franking returns ............................................. 193
214-20... Franking returns for the income year .............................................. 194
214-25... Commissioner may make a franking assessment ............................ 195
214-30... Commissioner taken to have made a franking assessment on first return 195
214-35... Amendments within 3 years of the original assessment .................. 196
214-40... Amended assessments are treated as franking assessments ............ 196
214-45... Further return as a result of a refund affecting a franking deficit tax liability 196
214-50... Later amendments--on request ....................................................... 197
214-55... Later amendments--failure to make proper disclosure .................... 197
214-60... Later amendments--fraud or evasion .............................................. 197
214-65... Further amendment of an amended particular .................................. 198
214-70... Other later amendments ................................................................... 198
214-75... Amendment on review etc. .............................................................. 198
214-80... Notice of amendments ..................................................................... 198
214-85... Validity of assessment .................................................................... 199
214-90... Objections ....................................................................................... 199
214-95... Evidence .......................................................................................... 199
214-100. Due date for payment of franking tax .............................................. 199
214-105. General interest charge .................................................................... 200
214-110. Refunds of amounts overpaid ......................................................... 201
214-120. Record keeping ............................................................................... 201
214-125. Power of Commissioner to obtain information ............................... 201
214-135. Interpretation ................................................................................... 201
Division 219--Imputation for life insurance companies 202
219-40... Reversing and replacing (on tax paid basis) certain franking credits that arose before 1 July 2002 202
219-45... Reversing (on tax paid basis) certain franking debits that arose before 1 July 2002 203
Division 220--Imputation for NZ resident companies and related companies 204
220-1..... Application to things happening on or after 1 April 2003 ............... 204
220-5..... Residency requirement for income year including 1 April 2003 ..... 204
220-10... NZ franking company cannot frank before 1 October 2003 ............ 204
220-35... Extended time to make NZ franking choice ..................................... 204
220-501. Franking and exempting accounts of new former exempting entities 205
Part 3-10--Financial transactions 209
Division 242--Leases of luxury cars 209
242-10... Application ...................................................................................... 209
242-20... Balancing adjustments ..................................................................... 209
Division 245--Forgiveness of commercial debts 210
Subdivision 245-A--Application of Division 245 of the Income Tax Assessment Act 1997 210
245-5..... Application and saving .................................................................... 210
245-10... Pre-28 June 1996 arrangements etc. ................................................ 210
Division 247--Capital protected borrowings 212
Subdivision 247-A--Interim apportionment methodology 212
247-5..... Interim apportionment methodology ............................................... 212
247-10... Products listed on the Australian Stock Exchange that have explicit put options 212
247-15... Other capital protected products ...................................................... 213
247-20... The indicator method ....................................................................... 214
247-25... The percentage method .................................................................... 214
Subdivision 247-B--Other transitional provisions 215
247-75... Post-July 2007 capital protected borrowings .................................. 215
247-80... Capital protected borrowings in existence on 1 July 2013 .............. 216
247-85... Extensions and other changes ......................................................... 217
Division 253--Financial claims scheme for account-holders with insolvent ADIs 219
Subdivision 253-A--Tax treatment of entitlements under financial claims scheme 219
253-5..... Application of section 253-5 of the Income Tax Assessment Act 1997 219
253-10... Application of sections 253-10 and 253-15 of the Income Tax Assessment Act 1997 219
Part 3-25--Particular kinds of trusts 220
Division 275--Australian managed investment trusts 220
Subdivision 275-A--Choice for capital treatment of MIT gains and losses 220
275-10... Consequences of making choice--Commissioner cannot make certain amendments to previous assessments 220
Part 3-30--Superannuation 223
Division 290--Contributions 223
290-10... Directed termination payments not deductible etc. ........................... 223
290-15... Early balancers--deduction limits from end of 2006-2007 income year to 1 July 2007 223
Division 292--Excess contributions tax 225
292-20... Concessional contributions cap for a financial year ......................... 225
292-25... Excess directed termination payments included in concessional contributions 226
292-80... Application of excess non-concessional contributions tax from 10 May 2006 to 1 July 2007 226
292-80A Transitional release authority ........................................................... 229
292-80B Giving a transitional release authority to a superannuation provider 230
292-80C Superannuation provider given transitional release authority must pay amount 230
292-90... Non-concessional contributions for a financial year ........................ 231
Division 295--Taxation of superannuation entities 232
Subdivision 295-B--Modifications of the Income Tax Assessment Act 1997 for 30 June 1988 assets 232
295-75... Application of Subdivision ............................................................. 232
295-80... Meaning of 30 June 1988 asset ...................................................... 232
295-85... Cost base of 30 June 1988 asset ..................................................... 233
295-90... Market value of stock exchange listed assets .................................. 233
295-95... Adjustment of cost base as at 30 June 1988--return of capital ....... 234
295-100. Exercise of rights ............................................................................ 234
Subdivision 295-C--Notices relating to contributions 235
295-190. Deductions for personal contributions ............................................ 235
Subdivision 295-F--Exempt income 236
295-390. Fixed interest complying ADFs--exemption of income attributable to certain 25 May 1988 deposits 236
Subdivision 295-G--Deductions 238
295-465. Complying funds--deductions for insurance premiums ................. 239
295-466. Complying funds--deductions for insurance premiums for disability superannuation benefits 239
295-467. Complying funds--deductions for self-insurance for disability superannuation benefits 240
295-485A Meaning of spouse and child for 2008-2009 income year ........... 242
295-485. Deductions for increased amount of superannuation lump sum death benefit 242
Subdivision 295-I--No-TFN contributions income 242
295-610. No-TFN contributions income ........................................................ 243
Division 301--Superannuation member benefits paid from complying plans etc. 244
301-5..... Extended application to certain foreign superannuation funds ......... 244
301-85... Extended meaning of disability superannuation benefit for superannuation income stream 244
Division 302--Superannuation death benefits paid from complying plans etc. 245
302-5..... Extended application to certain foreign superannuation funds ......... 245
302-195. Extended meaning of death benefits dependant for superannuation income stream 245
302-195A Meaning of death benefits dependant for 2008-2009 income year 246
Division 303--Superannuation benefits paid in special circumstances 247
303-10... Superannuation lump sum member benefit paid to member having a terminal medical condition 247
Division 304--Superannuation benefits in breach of legislative requirements etc. 248
304-15... Excess payments from release authorities ....................................... 248
Division 305--Superannuation benefits paid from non-complying superannuation plans 249
Subdivision 305-B--Superannuation benefits from foreign superannuation funds 249
305-80... Lump sums paid into complying superannuation plans post-FIF abolition 249
Division 306--Roll-overs etc. 251
306-10... Roll-over superannuation benefit--directed termination payment ... 251
Division 307--Key concepts relating to superannuation benefits 252
307-125. Treatment of tax free component of existing pension payments etc. 252
307-290. Taxed and untaxed elements of death benefit superannuation lump sums 255
307-345. Low rate component--Effect of rebate under the Income Tax Assessment Act 1936 255
Part 3-32--Co-operatives and mutual entities 256
Division 316--Demutualisation of friendly society health or life insurers 256
Subdivision 316-A--Application 256
316-1..... Application of Division 316 of the Income Tax Assessment Act 1997 256
Part 3-35--Insurance business 257
Division 320--Life insurance companies 257
Operative provisions 257
Subdivision 320-A--Preliminary 257
320-5..... Life insurance companies that are friendly societies ........................ 257
Subdivision 320-C--Deductions and capital losses 258
320-85... Deduction for increase in value of liabilities under risk components of life insurance policies 258
Subdivision 320-D--Taxable income and tax loss of life insurance companies 258
320-100. Savings--tax losses of previous income years ............................... 259
Subdivision 320-F--Virtual PST 259
320-170. Transfer of part of an asset to a virtual PST .................................... 259
320-175. Transfers of assets to virtual PST ................................................... 260
320-180. Deferred annuities purchased before 1 July 2007 ........................... 260
Subdivision 320-H--Segregation of assets for the purpose of discharging exempt life insurance policies 261
320-225. Transfer of part of an asset to segregated exempt assets ................. 261
320-230. Transfers of assets to segregated exempt assets .............................. 262
Division 322--Assistance for policyholders with insolvent general insurers 264
Subdivision 322-B--Tax treatment of entitlements under financial claims scheme 264
322-25... Application of section 322-25 of the Income Tax Assessment Act 1997 264
322-30... Application of section 322-30 of the Income Tax Assessment Act 1997 264
Part 3-45--Rules for particular industries and occupations 265
Division 328--Small business entities 265
328-1..... Definitions ...................................................................................... 265
328-110. Working out whether you are a small business entity for the 2007-08 or 2008-09 income year--turnover for earlier income years ................................................................................... 266
328-111. Access to certain small business concessions for former STS taxpayers that are winding up a business 266
328-112. Working out whether you are a small business entity for certain small business concessions--entities connected with you .................................................................................................. 267
328-115. When you stop using the STS accounting method .......................... 268
328-120. Continuing to use the STS accounting method ................................ 269
328-125. Meaning of STS accounting method ............................................... 269
328-175. Choices made in relation to depreciating assets used in primary production business 269
328-185. Depreciating assets allocated to STS pools ..................................... 270
328-195. Opening pool balances for 2007-08 income year ............................ 270
328-200. General small business pool for the 2012-13 income year .............. 271
328-440. Taxpayers who left the STS on or after 1 July 2005 ....................... 271
Division 355--Research and Development 273
Subdivision 355-D--Registration for activities before 2011-12 income year 273
355-200. Registration for activities before 2011-12 income year ................... 273
Subdivision 355-E--Balancing adjustments for decline in value deductions for assets used in R&D activities 273
355-320. Balancing adjustment--assets only used for R&D activities ........... 274
355-325. Balancing adjustment--R&D partnership assets only used for R&D activities 277
355-340. Balancing adjustment--tax exempt entities that become taxable ...... 280
Subdivision 355-F--Integrity rules 280
355-415. Expenditure reduced to reflect group mark-ups ............................... 280
Subdivision 355-K--Modified application of the old R&D law 280
355-550. Prepayments of R&D expenditure extending into the 2011-12 income year 280
Subdivision 355-M--Undeducted core technology expenditure 281
355-600. Scope .............................................................................................. 282
355-605. Core technology that is a depreciating asset .................................... 282
355-610. Core technology that is not a depreciating asset .............................. 283
Division 375--Australian films 284
Subdivision 375-G--Film losses 284
375-100. Film component of tax loss for 1997-98 or later income year ......... 284
375-105. Film component of tax loss for 1989-90 to 1996-97 income years . 284
375-110. Film loss for 1989-90 or later income year ..................................... 284
Division 392--Long-term averaging of primary producers' tax liability 285
392-1..... Application of Division 392 of the Income Tax Assessment Act 1997 285
392-25... Transitional provision--election under section 158A of the Income Tax Assessment Act 1936 285
Division 393--Farm management deposits 286
Subdivision 393-A--Tax consequences of farm management deposits 286
393-1..... Application of Division 393 of the Income Tax Assessment Act 1997 286
393-5..... Unrecouped FMD deduction .......................................................... 286
393-10... Unrecouped FMD deduction for deposits made as a result of section 25B of the Loan (Income Equalization Deposits) Act 1976 .......................................................................................... 287
393-27... Trustee may choose that a beneficiary is a chosen beneficiary of the trust 287
Subdivision 393-B--Meaning of farm management deposit and owner 288
393-40... The day the deposit was made for deposits made as a result of section 25B of the Loan (Income Equalization Deposits) Act 1976 .......................................................................................... 288
Division 410--Copyright collecting societies 289
410-1..... Application of section 51-43 of the Income Tax Assessment Act 1997 289
Part 3-50--Climate change 290
Division 420--Registered emissions units 290
Subdivision 420-A--General application provision 290
420-1..... Application of Division 420 of the Income Tax Assessment Act 1997 290
Subdivision 420-B--Units held before the commencement of Division 420 of the Income Tax Assessment Act 1997 290
420-5..... Transitional provision--units held before the commencement of Division 420 of the Income Tax Assessment Act 1997 ........................................................................................................ 290
Part 3-80--Roll-overs applying to assets generally 292
Division 620--Assets of wound-up corporation passing to corporation with not significantly different ownership 292
Subdivision 620-A--Corporations covered by Subdivision 124-I 292
620-10... Application of Subdivision 620-A of the Income Tax Assessment Act 1997 292
Part 3-90--Consolidated groups 293
Division 700--Application of Part 3-90 of Income Tax Assessment Act 1997 293
700-1..... Application of Part 3-90 of Income Tax Assessment Act 1997 ....... 293
Division 701--Modified application of provisions of Income Tax Assessment Act 1997 for certain consolidated groups formed in 2002-3 and 2003-4 financial years 294
Subdivision 701-A--Preliminary 294
701-1..... Transitional group and transitional entity ........................................ 294
701-5..... Chosen transitional entity ................................................................ 295
701-7..... Working out the cost base or reduced cost base of a pre-CGT asset after certain roll-overs 296
701-10... Interpretation ................................................................................... 296
Subdivision 701-B--Modified application of provisions 297
701-15... Tax cost and trading stock value not set for assets of chosen transitional entities 297
701-20... Working out allocable cost amount on formation for subsidiary members other than chosen transitional entities 298
701-25... No operation of value shifting and loss transfer provisions to membership interests in chosen transitional entities 300
701-32... No adjustment of amount of liabilities required in working out allocable cost amount 301
701-35... Act, transaction or event giving rise to CGT event for pre-formation roll-over after 16 May 2002 to be disregarded if cost base etc. would be different ..................................................... 301
701-40... When entity leaves transitional group, head company may choose, for purposes of transitional group's allocable cost amount, to increase terminating values of over-depreciated assets .. 303
701-45... When entity leaves transitional group, head company may choose, for purposes of transitional group's allocable cost amount, to use formation time market values, instead of terminating values, for certain pre-CGT assets 304
701-50... Increased allocable cost amount for leaving entity if it takes privatised asset brought into group by chosen transitional entity ............................................................................................... 304
Division 701A--Modified application of provisions of Income Tax Assessment Act 1997 for entities with continuing majority ownership from 27 June 2002 until joining a consolidated group 308
701A-1.. Continuing majority-owned entity, designated group etc. ............... 308
701A-5.. Modified application of Part 3-90 of Income Tax Assessment Act 1997 to trading stock of continuing majority-owned entity ............................................................................................... 309
701A-7.. Modified application of Part 3-90 of Income Tax Assessment Act 1997 to registered emissions units of continuing majority-owned entity ..................................................................... 310
701A-10 Modified application of Part 3-90 of Income Tax Assessment Act 1997 to certain internally generated assets of continuing majority-owned entity .................................................... 310
Division 701B--Modified application of provisions of Income Tax Assessment Act 1997 relating to CGT event L1 316
701B-1.. Modified application of CGT Consolidation provisions to allow immediate availability of capital loss for CGT event L1 ........................................................................................................ 316
Division 701C --Modified application etc. of provisions of Income Tax Assessment Act 1997: transitional foreign-held membership structures 318
Subdivision 701C-A --Overview 318
701C-1 .. Overview........................................................................................ 318
Subdivision 701C-B --Membership rules allowing foreign holding 319
701C-10 Additional membership rules where entities are interposed between the head company and a subsidiary member--case where an interposed entity is a foreign resident and the subsidiary member is a company 319
701C-15 Additional membership rules where entities are interposed between the head company and a subsidiary member--case where an interposed entity is a foreign resident and the subsidiary member is a trust or partnership 321
701C-20 Transitional foreign-held subsidiaries and transitional foreign-held indirect subsidiaries 322
Subdivision 701C-C--Modifications of tax cost setting rules 323
Application and object 323
701C-25 Application and object of this Subdivision ...................................... 323
Basic modification 324
701C-30 Transitional foreign-held subsidiary to be treated as part of head company 324
Other modifications 325
701C-35 Trading stock value not set for assets of transitional foreign-held subsidiaries 325
701C-40 Cost setting rules for exit cases--modification of core rules ........... 325
701C-50 Cost setting rules for exit cases--reference to modification of core rule 326
Division 701D --Transitional foreign loss makers 327
Subdivision 701D-A --Object of this Division 327
701D-1 .. Object of this Division .................................................................... 327
Subdivision 701D-B --Rules allowing transitional foreign loss makers to remain outside consolidated group 327
701D-10 Transitional foreign loss maker not member of group if certain conditions satisfied 328
701D-15 Choice to apply transitional rules to entity ....................................... 329
Division 702--Modified application of this Act to assets that an entity brings into a consolidated group 331
702-1..... Modified application of section 40-77 of this Act to assets that an entity brings into a consolidated group 331
702-4..... Extended operation of subsection 40-285(3) ................................... 332
702-5..... Modified application of subsection 40-285(6) of this Act after entity brings assets into consolidated group 333
Division 703--Consolidated groups and their members 334
703-30... Debt interests that are not membership interests .............................. 334
703-35... Employee share schemes ................................................................. 334
Division 705--Tax cost setting amount for assets where entities become members of consolidated groups 335
Subdivision 705-E--Expenditure relating to exploration, mining or quarrying 335
705-300. Application and object of this Subdivision ...................................... 335
705-305. Rules affecting depreciating assets .................................................. 336
705-310. Adjustable value of head company's notional assets ....................... 338
Division 707--Losses for head companies when entities become members etc. 340
Subdivision 707-A--Transfer of previously unutilised losses to head company 340
707-145. Certain choices to cancel the transfer of a loss may
be
revoked
........................................................................................... 340
Subdivision 707-C--Amount of transferred losses that can be utilised 341
707-325. Increasing the available fraction for a bundle of losses by increasing the real loss-maker's modified market value 341
707-326. Events involving only value donor and real loss-maker not covered by rule against inflation of modified market value ........................................................................................................ 344
707-327. Choosing available fraction to apply to value donor's loss ............. 346
707-328. Income year and conditions for possible transfer under Division 170 of the Income Tax Assessment Act 1997 348
707-328A Some events involving only group members not covered by rule against inflation of modified market value 349
707-329. Modified market value at a time before 8 December 2004 .............. 351
707-350. Alternative loss utilisation regime to Subdivision 707-C of the Income Tax Assessment Act 1997 351
707-355. Ignore certain losses in working out when a choice can be made under this Subdivision 354
Subdivision 707-D--Special rules about losses 354
707-405. Special rules about losses referable to part of income year .............. 354
Division 709--Other rules applying when entities become subsidiary members etc. 355
Subdivision 709-D--Deducting bad debts 355
709-200. Application of Subdivision 709-D of the Income Tax Assessment Act 1997 355
Division 712--Certain rules for where entities cease to be subsidiary members of consolidated groups 356
Subdivision 712-E--Expenditure relating to exploration, mining or quarrying 356
712-305. Reducing adjustable value of head company's notional asset .......... 356
Division 713--Rules for particular kinds of entities 357
Subdivision 713-L--Transitional relief for certain transactions relating to life insurance companies 357
713-500. Object of Subdivision ..................................................................... 357
713-505. When this Subdivision applies (first case) ...................................... 357
713-510. When this Subdivision applies (second case) .................................. 358
713-515. Entities must choose the relief ......................................................... 359
713-520. Conditions ....................................................................................... 359
713-525. Time of transfer ............................................................................... 360
713-530. What the relief is ............................................................................. 360
713-535. Subsequent consequences ............................................................... 361
713-540. Requirement to notify happening of new event ............................... 363
713-545. Discount capital gain in certain cases .............................................. 363
Subdivision 713-M--General insurance companies 363
713-700. Application ...................................................................................... 363
Division 715--Interactions between the consolidation rules and other areas of the income tax law 364
Subdivision 715-F--Interactions with Division 230 (financial arrangements) 364
715-380. Exit history rule not to affect certain matters related to Division 230 financial arrangements 364
Subdivision 715-J--Entry history rule and choices 365
715-658. Application ...................................................................................... 365
715-659. Extension of time for making choice if joining time was before commencement 365
Subdivision 715-K--Exit history rule and choices 365
715-698. Application ...................................................................................... 366
715-699. Extension of time for making choice if leaving time was before commencement 366
Division 716--Miscellaneous special rules 367
Subdivision 716-G--Software development pools 367
716-340. Expenditure incurred before 1 July 2001 and allocated to a software pool 367
Division 719--MEC rules 368
Subdivision 719-A--Modified application of Part 3-90 to MEC groups 368
719-2..... Modified application of Part 3-90 to MEC groups .......................... 368
Subdivision 719-B--MEC groups and their members 368
719-5..... Debt interests that are not membership interests .............................. 369
719-10... Effect of Division 701C .................................................................. 369
719-15... Modified effect of subsection 701D-10(2) ...................................... 369
719-30... Employee share schemes ................................................................. 369
Subdivision 719-C--Cost setting 370
719-160. Transitional cost setting rules on joining have effect with modifications 370
719-161. Modified effect of section 701-1 ..................................................... 370
719-163. Modified effect of section 701-35 ................................................... 371
719-165. Modified effect of paragraph 701-45(1)(b) ..................................... 372
Subdivision 719-F--Losses 372
719-305. Available fraction for bundle of losses not affected by concessional rules 372
719-310. Certain choices may be revoked ...................................................... 372
Subdivision 719-I--Bad debts 372
719-450. Application of Subdivision 719-I of the Income Tax Assessment Act 1997 373
Division 721--Liability for payment of tax where head company fails to pay on time 374
Subdivision 721-A--Application of Division 374
721-25... References in tax sharing agreements to former table item 25 ......... 374
Part 3-95--Value shifting 375
Division 723--Direct value shifting by creating right over non-depreciating asset 375
723-1..... Application of Division 723 ............................................................ 375
Division 725--Direct value shifting affecting interests in companies and trusts 376
725-1..... Application of Division 725 ............................................................ 376
Division 727--Indirect value shifting affecting interests in companies and trusts, and arising from non-arm's length dealings 377
727-1..... Application of Division 727 ............................................................ 377
727-230. Transitional exclusion for certain indirect value shifts relating mainly to services 378
727-470. Affected interests do not include equity or loan interests owned by entity that is eligible to be an STS taxpayer 379
Chapter 4--International aspects of income tax 380
Part 4-5--General 380
Division 770--Foreign income tax offsets and foreign losses 380
Subdivision 770-A--Transitional foreign losses (common rules) 380
Converting an overall foreign loss into a type of tax loss 381
770-1..... Converting a past foreign loss into a tax loss .................................. 381
770-5..... Convertible foreign loss .................................................................. 382
770-10... Reducing an unutilised overall foreign loss amount ........................ 382
Utilising transitional foreign losses 383
770-15... No special rules if convertible foreign losses total less than or equal to $10,000 or choice made 383
770-20... Starting total for loss parcel ............................................................. 383
770-25... Tax loss has foreign loss component .............................................. 384
770-30... Deduction limit for foreign loss component .................................... 384
770-35... Offset limit to take account of deducted foreign loss component .... 385
Subdivision 770-B--Transitional foreign losses (special rules for consolidated groups) 386
770-80... Transferred losses taken not to be refreshed for purposes of converting overall foreign loss 386
770-85... Deduction limit not to restrict transfer of losses .............................. 387
770-90... Transfer of losses not restricted where part of trial year occurs before commencement year 387
770-95... Foreign loss component and starting total retained after transfer to head company 387
770-100. Limit where foreign loss component utilised by joining entity ........ 388
770-105. Modified operation of Subdivision 707-C of the 1997 Act for foreign loss component 388
770-110. Application of Subdivision to MEC groups .................................... 389
Subdivision 770-C--Transitional foreign losses (special rules for CFCs) 389
770-160. Converting a past CFC loss ............................................................ 389
770-165. Convertible CFC loss ...................................................................... 390
770-170. Reducing an unutilised CFC loss amount ....................................... 391
Subdivision 770-D--Transitional foreign income tax offsets (common rules) 391
770-220. Converting excess foreign tax credits into pre-commencement excess foreign income tax 391
770-225. Pre-commencement excess foreign income tax generated
for a company by excess foreign tax credits relating to other
income
............................................................................................. 393
770-230. Increase in the foreign income tax offset ......................................... 393
Subdivision 770-E--Transitional foreign income tax offsets (special rules for consolidated groups) 394
770-285. Objects of this Subdivision ............................................................. 394
770-290. Transferring subsidiary member's pre-commencement excess foreign income tax to head company 395
770-295. Where entity not subsidiary member for whole of
income
year
................................................................................................. 395
770-300. Pre-commencement excess foreign income tax lost on joining consolidated group 396
770-305. Exit history rule does not treat leaving entity as having pre-commencement excess foreign income tax 396
770-310. Application of Subdivision to MEC groups .................................... 397
Division 820--Application of the thin capitalisation rules 398
820-10... Application of Division 820 of the Income Tax Assessment Act 1997 398
820-12... Application of Division 974 of the Income Tax Assessment Act 1997 for the purposes of Division 820 of that Act ........................................................................................................ 398
820-45... Transitional provision--accounting standards and prudential standards 398
Division 830--Application of the foreign hybrid rules 400
830-1..... Standard application ........................................................................ 400
830-15... Modified version of income tax law to apply for certain past income years 401
830-20... Modifications of income tax law ..................................................... 403
Division 840--Withholding taxes 405
Subdivision 840-M--Managed investment trust amounts 405
840-805. Managed investment trust amounts ................................................. 405
840-810. Payment of tax under section 840-805 ............................................ 406
Chapter 5--Administration 407
Part 5-35--Miscellaneous 407
Division 909--Regulations 407
909-1..... Regulations ..................................................................................... 407
Chapter 6--The Dictionary 408
Part 6-1--Concepts and topics 408
Division 960--General 408
Subdivision 960-E--Entities 408
960-100. Effect of this Subdivision ................................................................ 408
960-105. Entities, and members of entities, benefiting from the application of this Subdivision 408
960-110. No taxation consequences to result from changes to managed investment scheme 409
960-115. Certain entities treated as agents ...................................................... 410
Subdivision 960-M--Indexation 410
960-262. Application of Subdivision 960-M of the Income Tax Assessment Act 1997 410
960-275. Indexation factor ............................................................................. 411
Notes 413
An Act setting out application and transitional provisions for the Income Tax Assessment Act 1997
Table of sections 1-1 Short title 1-5 Commencement 1-7 Administration of this Act 1-10 Definitions and rules for interpreting
this Act
Notes to
the
Income Tax (Transitional Provisions) Act
1997 Note 1 The Income Tax (Transitional Provisions) Act 1997 as
shown in this compilation comprises Act No. 40, 1997 amended as indicated
in the Tables below. For application, saving or transitional provisions made by the
Tax Agent Services (Transitional Provisions and Consequential Amendments)
Act 2009, see Act No. 114, 2009. For all other relevant information pertaining to application,
saving or transitional provisions see Table A. Table of Acts
|
Act |
Number |
Date |
Date of commencement |
Application, saving or transitional provisions |
|
40, 1997 |
17 Apr 1997 |
1 July 1997 |
|
|
|
121, 1997 |
8 July 1997 |
Schedule 2 (items 1, 2), Schedule 3 (items 1, 2), Schedule 4 (items 1-4), Schedule 5 (items 1, 2), Schedule 6 (items 1, 2), Schedule 7 (item 1), Schedule 8 (item 1) , Schedule 9 (items 1, 2), Schedule 10 (item 1) and Schedule 11 (item 1): (a) |
S. 4 |
|
|
Child Care Payments (Consequential Amendments and Transitional Provisions) Act 1997 |
196, 1997 |
8 Dec 1997 |
Schedule 1 (item 21): 8 Dec 1997 (b) |
-- |
|
16, 1998 |
16 Apr 1998 |
Schedule 7: Royal Assent (c) |
Sch. 7 (item 6) |
|
|
46, 1998 |
22 June 1998 |
Schedule 2 (items 1-3), Schedule 3 |
S. 4 and Sch. 9 (item 8) |
|
|
54, 1999 |
5 July 1999 |
Schedule 4 (items 6-10): Royal Assent (e) |
Sch. 4 (item 10) |
|
|
A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 |
83, 1999 |
8 July 1999 |
Schedule 10 (items 64, 68(1)): 1 July 2000 (f) |
Sch. 10 (item 68(1)) |
|
as amended by |
|
|
|
|
|
Family and Community Services Legislation Amendment (1999 Budget and Other Measures) Act 1999 |
172, 1999 |
10 Dec 1999 |
Schedule 2 (item 1): (fa) |
-- |
|
93, 1999 |
16 July 1999 |
Schedule 3 (items 25, 33(1)): Royal Assent (g) |
Sch. 3 (item 33(1)) |
|
|
94, 1999 |
16 July 1999 |
Schedule 5 (items 4, 35): Royal Assent (h) |
Sch. 5 (item 35) |
|
|
117, 1999 |
22 Sept 1999 |
Schedule 2 (item 1): Royal Assent (i) |
-- |
|
|
New Business Tax System (Integrity and Other Measures) Act 1999 |
169, 1999 |
10 Dec 1999 |
Schedule 1 (items 14-18): Royal Assent (j) |
Sch. 1 (item 18) |
|
66, 2000 |
22 June 2000 |
Schedule 1: (k) |
-- |
|
|
89, 2000 |
30 June 2000 |
S. 4 and Schedule 2 (items 85-88): Royal Assent (l) |
S. 4 and Sch. 2 (item 88) |
|
|
114, 2000 |
5 Sept 2000 |
Schedule 4 (items 43, 44): 1July 1998 |
Sch. 4 (item 82) |
|
|
173, 2000 |
21 Dec 2000 |
Schedule 4 (items 60-64, 65(1)): Royal Assent (m) |
Sch. 4 (item 65(1)) |
|
|
New Business Tax System (Capital Allowances--Transitional and Consequential) Act 2001 |
77, 2001 |
30 June 2001 |
Schedule 1: Royal Assent (n) |
-- |
|
162, 2001 |
1 Oct 2001 |
Schedule 1 (items 20-22): 1 July 2001 (o) |
-- |
|
|
170, 2001 |
1 Oct 2001 |
Schedule 2 (item 3): Royal Assent (p) |
-- |
|
|
48, 2002 |
29 June 2002 |
29 June 2002 |
-- |
|
|
53, 2002 |
29 June 2002 |
Schedules 3 and 4: 1 July 2002 |
Sch. 1 (item 46) |
|
|
68, 2002 |
22 Aug 2002 |
24 Oct 2002 (see s. 2) |
-- |
|
|
New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 |
90, 2002 |
24 Oct 2002 |
S. 4: Royal Assent |
Sch. 14 (item 19) |
|
as amended by |
|
|
|
|
|
67, 2003 |
30 June 2003 |
Schedule 8 (items 2, 3): Royal Assent |
Sch. 8 (item 3) |
|
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 15): 29 June 2010 |
-- |
|
New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 |
117, 2002 |
2 Dec 2002 |
Schedule 3 (item 8): (r) |
Sch. 12 (items 25, 28) |
|
119, 2002 |
2 Dec 2002 |
Schedule 1 (items 1, 8): Royal Assent |
Sch. 1 (item 8) |
|
|
Taxation Laws Amendment (Structured Settlements and Structured Orders) Act 2002 |
139, 2002 |
19 Dec 2002 |
19 Dec 2002 |
-- |
|
New Business Tax System (Consolidation and Other Measures) Act 2003 |
16, 2003 |
11 Apr 2003 |
Schedule 1 (items 7, 8, 27-36), Schedule 6
(item 10), Schedule 11 (item 4), Schedule 15, Schedule 16
(items 4, 5), Schedule 17 and Schedule 19 (items 4, 5): (t) |
Sch. 26 (item 8) |
|
as amended by |
|
|
|
|
|
Tax Laws Amendment (2010 Measures No. 1) Act 2010 |
56, 2010 |
3 June 2010 |
Schedule 5 (items 137-140): (see 56, 2010 below) |
Sch. 5 (items 139, 140) |
|
65, 2003 |
30 June 2003 |
Schedule 3 (items 6-8): Royal Assent |
-- |
|
|
66, 2003 |
30 June 2003 |
Schedule 2 (items 6-17) and Schedule 3 (item 132):
Royal Assent |
Sch. 2 (item 17) and Sch. 3 (item |
|
|
67, 2003 |
30 June 2003 |
Schedule 5 (items 4-10), Schedules 6 and 7: (v) |
-- |
|
|
101, 2003 |
14 Oct 2003 |
Schedule 2 (items 13-16): Royal Assent |
Sch. 2 (item 16) |
|
|
107, 2003 |
21 Oct 2003 |
Schedule 2 (items 6, 13, 14, 35-37, 40) and Schedule 7 (item 10): Royal Assent |
Sch. 2 (item 40) |
|
|
20, 2004 |
23 Mar 2004 |
Schedule 6: 1 July 2000 |
Sch. 8 (item 14) |
|
|
Tax Laws Amendment (2004 Measures No. 2) Act 2004 |
83, 2004 |
25 June 2004 |
Schedule 1 (items 80-83): (w) |
Sch. 2 (item 1) |
|
101, 2004 |
30 June 2004 |
S. 4, Schedule 10 (item 38) and Schedule 11
(item 154): Royal Assent |
S. 4 (rep. by 75, 2010, Sch. 6 [item 36]) |
|
|
as amended by |
|
|
|
|
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 36): 29 June 2010 |
-- |
|
Tax Laws Amendment (2004 Measures No. 6) Act 2005 |
23, 2005 |
21 Mar 2005 |
Schedule 1 (items 1, 9, 10, 12, 20, 25, 28),
Schedule 2 (item 12) and Schedule 12 (item 11): Royal
Assent |
Sch. 1 (item 1) and Sch. 12 (item 11) |
|
Tax Laws Amendment (2004 Measures No. 7) Act 2005 |
41, 2005 |
1 Apr 2005 |
S. 4, Schedule 2 (items 10, 11), Schedule 6 (items 1, 4, 16, 29-35) and Schedule 10 (items 222, 223, 274): Royal Assent |
S. 4, Sch. 2 (item 11) and Sch. 6 (item 1) |
|
New International Tax Arrangements (Foreign-owned Branches and Other Measures) Act 2005 |
64, 2005 |
26 June 2005 |
Schedule 3 (items 38, 39): Royal Assent |
Sch. 3 (item 39) |
|
Tax Laws Amendment (2005 Measures No. 2) Act 2005 |
78, 2005 |
29 June 2005 |
29 June 2005 |
Sch. 3 (item 5) |
|
Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005 |
147. 2005 |
14 Dec 2005 |
Schedule 5 (items 15, 17, 18): Royal Assent |
-- |
|
Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005 |
161, 2005 |
19 Dec 2005 |
Schedule 1 (item 74): Royal Assent |
-- |
|
Tax Laws Amendment (2005 Measures No. 5) Act 2005 |
162, 2005 |
19 Dec 2005 |
Schedule 3 (items 20-33) and Schedule 4: Royal Assent |
Sch. 3 (item 33) |
|
Tax Laws Amendment (2006 Measures No. 1) Act 2006 |
32, 2006 |
6 Apr 2006 |
6 Apr 2006 |
Sch. 2 (item 51(2)) |
|
Tax Laws Amendment (Personal Tax Reduction and Improved Depreciation Arrangements) Act 2006 |
55, 2006 |
19 June 2006 |
Schedules 1, 3 and 4: 1 July 2006 |
-- |
|
Tax Laws Amendment (2006 Measures No. 2) Act 2006 |
58, 2006 |
22 June 2006 |
Schedule 3 (items 4-7) and Schedule 7
(items 120-124): Royal Assent |
Sch. 3 (item 7) |
|
Tax Laws Amendment (2006 Measures No. 3) Act 2006 |
80, 2006 |
30 June 2006 |
Schedule 4 (item 2) and Schedule 6 (item 8): Royal Assent |
-- |
|
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 |
101, 2006 |
14 Sept 2006 |
Schedules 3 and 4: 1 Jan 2008 |
Sch. 6 (items 1, 4, 6-11) |
|
Tax Laws Amendment (2006 Measures No. 4) Act 2006 |
168, 2006 |
12 Dec 2006 |
Schedule 3 (items 3-5): 13 Dec 2005 |
Sch. 2 (item 8) and Sch. 4 (item 112) |
|
9, 2007 |
15 Mar 2007 |
Schedule 1 (item 25) and Schedule 2 (item 3): Royal Assent |
-- |
|
|
Superannuation Legislation Amendment (Simplification) Act 2007 |
15, 2007 |
15 Mar 2007 |
Schedule 1 (items 261-272, |
Sch. 1 (item 406(1)-(3)) and Sch. 3 (item 66) |
|
as amended by |
|
|
|
|
|
Tax Laws Amendment (2009 Measures No. 6) Act 2010 |
19, 2010 |
24 Mar 2010 |
Schedule 3 (item 10): (za) |
Sch. 3 (item 12) |
|
Tax Laws Amendment (2006 Measures No. 7) Act 2007 |
55, 2007 |
12 Apr 2007 |
12 Apr 2007 |
Sch. 1 (item 68) and Sch. 7 (item 5) |
|
Tax Laws Amendment (2007 Measures No. 3) Act 2007 |
79, 2007 |
21 June 2007 |
Schedule 2: (zb) |
-- |
|
80, 2007 |
21 June 2007 |
21 June 2007 |
Sch. 3 (item 176) and Sch. 8 (item 9) |
|
|
Tax Laws Amendment (2007 Measures No. 4) Act 2007 |
143, 2007 |
24 Sept 2007 |
Schedule 1 (items 5, 195-205, 222, 225, 226), Schedule
5 (items 18-25, 48(1), (2)) and Schedule 7 (items 97, 98): Royal Assent |
Sch. 1 (items 222,225, 226) and Sch. 5 (item 48(1), (2)) |
|
Tax Laws Amendment (2007 Measures No. 5) Act 2007 |
164, 2007 |
25 Sept 2007 |
Schedule 7 (items 4, 13, 14): Royal Assent |
Sch. 7 (item 14) (am. by 88, 2009, Sch. 5 [item 343]) |
|
as amended by |
|
|
|
|
|
Tax Laws Amendment (2009 Measures No. 4) Act 2009 |
88, 2009 |
18 Sept 2009 |
Schedule 5 (item 343): Royal Assent |
-- |
|
Workplace Relations Amendment (Transition to Forward with Fairness) Act 2008 |
8, 2008 |
20 Mar 2008 |
Schedules 1-7: 28 Mar 2008 (see F2008L00959) |
-- |
|
Tax Laws Amendment (Election Commitments No. 1) Act 2008 |
32, 2008 |
23 June 2008 |
Schedule 1 (items 23, 58): Royal Assent |
Sch. 1 (item 58) |
|
Tax Laws Amendment (2008 Measures No. 2) Act 2008 |
38, 2008 |
24 June 2008 |
Schedule 7 (items 4, 5): Royal Assent |
Sch. 7 (item 5) |
|
Tax Laws Amendment (2008 Measures No. 4) Act 2008 |
97, 2008 |
3 Oct 2008 |
Schedule 3 (item 175): Royal Assent |
-- |
|
Same-Sex Relationships (Equal Treatment in Commonwealth Laws--Superannuation) Act 2008 |
134, 2008 |
4 Dec 2008 |
Schedule 4 (items 18, 19): 1 July 2008 |
-- |
|
Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009 |
15, 2009 |
26 Mar 2009 |
Schedule 1 (items 98-100): Royal Assent |
-- |
|
Tax Laws Amendment (2009 Measures No. 2) Act 2009 |
42, 2009 |
23 June 2009 |
Schedule 1 (items 27-29): Royal Assent |
-- |
|
Fair Work (State Referral and Consequential and Other Amendments) Act 2009 |
54, 2009 |
25 June 2009 |
Schedule 18 (item 10): (zc) |
-- |
|
Tax Laws Amendment (2009 Budget Measures No. 1) Act 2009 |
62, 2009 |
29 June 2009 |
Schedule 3 (item 11): Royal Assent |
-- |
|
Tax Laws Amendment (2009 Measures No. 4) Act 2009 |
88, 2009 |
18 Sept 2009 |
Schedule 3 (item 24) and Schedule 5 (items 205-208, 259-282): Royal Assent |
Sch. 5 (item 282) |
|
Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 |
114, 2009 |
16 Nov 2009 |
Schedule 1 (item 13) and Schedule 2: (zd) |
Sch. 2 [see Note 1] |
|
Tax Laws Amendment (Resale Royalty Right for Visual Artists) Act 2009 |
126, 2009 |
9 Dec 2009 |
Schedule 1 (items 18, 20): 9 June 2010 (see s. 2(1)) |
Sch. 1 (item 20) |
|
Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 |
133, 2009 |
14 Dec 2009 |
Schedule 1 (items 77, 83-87) and Schedule 2 (items 14, 15(b)): 14 Dec 2009 |
Sch. 1 (items 86, 87) and Sch. 2 (item 15(b)) |
|
Tax Laws Amendment (2010 Measures No. 1) Act 2010 |
56, 2010 |
3 June 2010 |
S. 4(2), Schedule 3 (items 8, 10(1)), Schedule 5 (items
54, 55, 130, 131, 137-140, 189, 190, 193) and Schedule 6 (items 156-158):
Royal Assent |
S. 4(2), Sch. 3 (item 10(1)), Sch. 5 (items 55, 78, 131, 193) and Sch. 6 (item 158) |
|
79, 2010 |
29 June 2010 |
Schedule 1 (items 33, 54, 55), Schedule 3 (item 60) and
Schedule 4 (item 50): |
-- |
|
|
117, 2010 |
16 Nov 2010 |
S. 4: Royal Assent |
S. 4 and Sch. 2 (item 1) |
|
|
Tax Laws Amendment (2010 Measures No. 4) Act 2010 |
136, 2010 |
7 Dec 2010 |
Schedule 7 (items 3, 4): Royal Assent |
Sch. 7 (item 4) |
|
Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010 |
145, 2010 |
16 Dec 2010 |
Schedule 2 (item 52): 17 Dec 2010 |
-- |
|
Tax Laws Amendment (Temporary Flood and Cyclone Reconstruction Levy) Act 2011 |
16, 2011 |
12 Apr 2011 |
Schedule 1 (item 3): 12 Apr 2011 |
-- |
|
Tax Laws Amendment (2011 Measures No. 2) Act 2011 |
41, 2011 |
27 June 2011 |
Schedule 5 (items 30-32, 397, 419): Royal Assent |
-- |
|
Tax Laws Amendment (2011 Measures No. 4) Act 2011 |
43, 2011 |
27 June 2011 |
S. 4 and Schedule 3 (items 8, 10, 11): Royal
Assent |
S. 4 and Sch. 3 (item 8) |
|
Tax Laws Amendment (2011 Measures No. 3) Act 2011 |
51, 2011 |
27 June 2011 |
Schedule 2: (zg) |
Sch. 2 (item 4) |
|
Tax Laws Amendment (2010 Measures No. 5) Act 2011 |
61, 2011 |
29 June 2011 |
S. 4(1) and Schedule 2 (items 9-12): Royal Assent |
S. 4(1) |
|
Tax Laws Amendment (2011 Measures No. 5) Act 2011 |
62, 2011 |
29 June 2011 |
Schedule 1 (items 13, 14): Royal Assent |
Sch. 1 (item 14) |
|
Tax Laws Amendment (Research and Development) Act 2011 |
93, 2011 |
8 Sept 2011 |
Schedule 3 (item 108) and Schedule 4 (items 1-6, 10-15): Royal Assent |
Sch. 4 (items 1-6) |
|
Clean Energy (Consequential Amendments) Act 2011 |
132, 2011 |
18 Nov 2011 |
Schedule 2 (items 72, 72A): 2 Apr 2012 (see s 2(1)) |
-- |
|
Tax Laws Amendment (2011 Measures No. 9) Act 2012 |
12, 2012 |
21 Mar 2012 |
Schedule 2 (items 24, 25) and Schedule 6
(items 21, 32, 149, 150): Royal Assent |
Sch. 6 (items 150, 152) |
|
Tax Laws Amendment (Stronger, Fairer, Simpler and Other Measures) Act 2012 |
23, 2012 |
29 Mar 2012 |
Schedule 1 (items 7, 8, 10): Royal Assent |
Sch. 1 (item 10) and Sch. 2 (item 66) |
(a) The Income Tax (Transitional Provisions) Act 1997 was amended by Schedule 2 (items 1 and 2), Schedule 3 (items 1 and 2), Schedule 4 (items 1-4), Schedule 5 (items 1 and 2), Schedule 6 (items 1 and 2), Schedule 7 (item 1), Schedule 8 (item 1), Schedule 9 (items 1 and 2), Schedule 10 (item 1) and Schedule 11 (item 1) only of the Tax Law Improvement Act 1997, subsections 2(2) and (3) of which provide as follows:
(2) Schedule 1 commences on 1 July 1997 immediately after the commencement of the Income Tax Assessment Act 1997.
(3) Each of the other Schedules (except Schedule 12) commences immediately after the commencement of the immediately preceding Schedule.
(b) The Income Tax (Transitional Provisions) Act 1997 was amended by Schedule 1 (item 21) only of the Child Care Payments (Consequential Amendments and Transitional Provisions) Act 1997, subsection 2(5) of which provides as follows:
(5) Items 11, 17, 18, 19, 20, 21 and 41 of Schedule 1 commence on the commencement of the Child Care Payments Act 1997.
(c) The Income Tax (Transitional Provisions) Act 1997 was amended by Schedule 7 of the Taxation Laws Amendment Act (No. 1) 1998, subsection 2(1) of which provides as follows:
(1) Subject to subsection (2), this Act commences on the day on which it receives the Royal Assent.
(d) The Income Tax (Transitional Provisions) Act 1997 was amended by Schedule 2 (items 1-3), Schedule 3 (items 1 and 2), Schedule 4 (item 1), Schedule 5 (items 1 and 2), Schedule 6 (item 1), Schedule 7 (item 1), Schedule 8 (item 1) and Schedule 9 (item 1) only of the Tax Law Improvement Act (No. 1) 1998, subsections 2(2) to (5) of which provide as follows:
(2) Schedule 2 (except item 3 of it) commences immediately after the commencement of Schedule 1.
(3) Schedule 3 commences immediately after the commencement of Schedule 2 (except item 4 of it).
(4) Each of Schedules 4 to 8 commences immediately after the commencement of the immediately preceding Schedule.
(5) Item 3 of Schedule 2 commences immediately after the commencement of Schedule 8.
Schedule 1 commenced on Royal Assent.
(e) The Income Tax (Transitional Provisions) Act 1997 was amended by Schedule 4 (items 6-9) only of the Taxation Laws Amendment Act (No. 6) 1999, subsection 2(1) of which provides as follows:
(1) Subject to subsection (2), this Act commences on the day on which it receives the Royal Assent.
(f) The Income Tax (Transitional Provisions) Act 1997 was amended by Schedule 10 (item 64) only of the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999, subsection 2(2) of which provides as follows:
(2) Schedule 1 (Parts 1 to 5), Schedules 3 to 6, Schedule 7 (other than item 14), Schedules 8 and 9, Schedule 10 (other than items 22, 63, 66 and 67) and Schedule 11 (items 3 and 4 only) commence, or are taken to have commenced, on the commencement of Schedule 1 to the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 1) 1999.
(fa) The A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 was amended by Schedule 2 (item 1) only of the Family and Community Services Legislation Amendment (1999 Budget and Other Measures) Act 1999, subsection 2(4) of which provides as follows:
(4) Schedule 2 commences, or is taken to have commenced, immediately after the commencement of section 2 of the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999.
Section 2 commenced on 8 July 1999.
(g) The Income Tax (Transitional Provisions) Act 1997 was amended by Schedule 3 (item 25) only of the Taxation Laws Amendment Act (No. 2) 1999, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(h) The Income Tax (Transitional Provisions) Act 1997 was amended by Schedule 5 (item 4) only of the Taxation Laws Amendment Act (No. 4) 1999, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(i) The Income Tax (Transitional Provisions) Act 1997 was amended by Schedule 2 (item 1) only of the Taxation Laws Amendment Act (No. 7) 1999, subsection 2(1) of which provides as follows:
(1) Subject to subsection (2), this Act commences on the day on which it receives the Royal Assent.
(j) The Income Tax (Transitional Provisions)
Act 1997 was amended by Schedule 1 (items
14-17) and Schedule 5 (items 13 and 14) only of the New Business
Tax System (Integrity and Other Measures) Act 1999, subsections 2(1) and
(2) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(2) Schedule 5 is taken to have commenced on 22 February 1999.
(k) The Income Tax (Transitional Provisions) Act 1997 was amended by Schedule 1 only of the Taxation Laws Amendment Act (No. 3) 2000, subsection 2(2) of which provides as follows:
(2) Schedule 1 is taken to have commenced immediately after the Taxation Laws Amendment Act (No. 7) 1999 received the Royal Assent.
The Taxation Laws Amendment Act (No. 7) 1999 received the Royal Assent on 22 September 1999.
(l) The Income Tax (Transitional Provisions)
Act 1997 was amended by Schedule 2 (items
85-87) only of the New Business Tax System (Miscellaneous) Act (No. 2)
2000, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(m) The Income Tax (Transitional Provisions)
Act 1997 was amended by Schedule 4 (items
60-64) only of the Taxation Laws Amendment Act (No. 7) 2000,
subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(n) The Income Tax (Transitional Provisions) Act 1997 was amended by Schedule 1 only of the New Business Tax System (Capital Allowances--Transitional and Consequential) Act 2001, subsection 2(1) of which provides as follows:
(1) Subject to subsection (2), this Act commences on the day on which it receives the Royal Assent.
(o) The Income Tax (Transitional Provisions)
Act 1997 was amended by Schedule 1 (items
20-22) only of the New Business Tax System (Thin Capitalisation) Act 2001,
subsection 2(1) of which provides as follows:
(1) Subject to subsections (2) and (3), this Act is taken to have commenced on 1 July 2001, immediately after the commencement of the New Business Tax System (Debt and Equity) Act 2001.
(p) The Income Tax (Transitional Provisions) Act 1997 was amended by Schedule 2 (item 3) only of the Taxation Laws Amendment (Research and Development) Act 2001, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(q) Subsection 2(1) (items 2 and 4) of the New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
|
Commencement information |
||
|
Column 1 |
Column 2 |
Column 3 |
|
Provision(s) |
Commencement |
Date/Details |
|
2. Schedules 1 to 12 |
Immediately after the commencement of the New Business Tax System (Consolidation) Act (No. 1) 2002 |
24 October 2002 |
|
4. Schedules 14 and 15 |
Immediately after the commencement of the New Business Tax System (Consolidation) Act (No. 1) 2002 |
24 October 2002 |
(r) Subsection 2(1) (items 4, 7-9 and 11) of the New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
|
Provision(s) |
Commencement |
Date/Details |
|
4. Schedule 3, Part 3 |
Immediately after the commencement of Schedule 10 to this Act |
24 October 2002 |
|
7. Schedule 5, item 13 |
Immediately after the commencement of Schedule 10 to this Act |
24 October 2002 |
|
8. Schedule 5, item 14 |
Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 |
24 October 2002 |
|
9. Schedules 6 to 15 |
Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 |
24 October 2002 |
|
11. Schedules 17 and 18 |
Immediately after the commencement of the New Business Tax System (Imputation) Act 2002 |
29 June 2002 |
(s) Subsection 2(1) (item 9) of the Taxation Laws Amendment Act (No. 5) 2002 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
|
Provision(s) |
Commencement |
Date/Details |
|
9. Items 79 to 99 of Schedule 3 |
Immediately after the commencement of section 2 of the New Business Tax System (Capital Allowances--Transitional and Consequential) Act 2001 |
30 June 2001 |
(t) Subsection 2(1) (items 1A-1C, 4, 7, 10, 11, 15 and 17) of the New Business Tax System (Consolidation and Other Measures) Act 2003 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
|
Provision(s) |
Commencement |
Date/Details |
|
1A. Schedule 1, items 1 to 27 |
Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 |
24 October 2002 |
|
1B. Schedule 1, item 27A |
Immediately after the commencement of the provisions covered by table item 1A |
24 October 2002 |
|
1C. Schedule 1, items 28 to 36 |
Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 |
24 October 2002 |
|
4. Schedules 5 to 8 |
Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 |
24 October 2002 |
|
7. Schedules 11 to 13 |
Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 |
24 October 2002 |
|
10. Schedules 15 to 18 |
Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 |
24 October 2002 |
|
11. Schedule 19, items 1 to 6 |
Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 |
24 October 2002 |
|
15. Schedules 25 to 27 |
Immediately after the commencement of Schedule 13 to the New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 |
29 June 2002 |
|
17. Schedule 28, items 2 to 18 |
Immediately after the commencement of Schedule 27 to this Act |
29 June 2002 |
(u) Subsection 2(1) (item 13) of the Taxation Laws Amendment Act (No. 4) 2003 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
|
Provision(s) |
Commencement |
Date/Details |
|
13. Schedule 3, item 133 |
The later of: (a) immediately after the commencement of Schedule 3 to the Taxation Laws Amendment Act (No. 2) 2003; and (b) the day on which this Act receives the Royal Assent |
30 June 2003 (paragraph (a) applies) |
(v) Subsection 2(1) (item 3) of the Taxation Laws Amendment Act (No. 6) 2003 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
|
Provision(s) |
Commencement |
Date/Details |
|
3. Schedules 3 to 7 |
Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation and Other Measures) Act 2003 |
24 October 2002 |
(w) Subsection 2(1) (items 2 and 15) of the Tax Laws Amendment (2004 Measures No. 2) Act 2004 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
2. Schedule 1, items 1 to 84 |
Immediately after the commencement of item 84 of Schedule 2 to the New Business Tax System (Miscellaneous) Act (No. 2) 2000. |
30 June 2000 |
|
15. Schedule 2, item 9 |
The provision(s) do not commence at all unless the Bill introduced into the Parliament as the Taxation Laws Amendment Bill (No. 7) 2003 is enacted (with or without amendments), in which case the provision(s) are taken to have commenced immediately after the commencement of Schedule 5 to that Act. |
24 October 2002 |
(x) Subsection 2(1) (items 6 and 8) of the Taxation Laws Amendment Act (No. 1) 2004 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
|
Provision(s) |
Commencement |
Date/Details |
|
6. Schedule 5 |
Immediately after the commencement of Schedule 16 to the New Business Tax System (Consolidation and Other Measures) Act 2003 |
24 October 2002 |
|
8. Schedule 7 |
Immediately after the commencement of Part 1 of Schedule 10 to the Taxation Laws Amendment Act (No. 6) 2003 |
30 June 2003 |
(y) Subsection 2(1) (items 3 and 4) of the Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
3. Schedule 5, items 1 to 15 |
The day on which this Act receives the Royal Assent. |
14 December 2005 |
|
4. Schedule 5, item 16 |
Immediately after the commencement of the provision(s) covered by table item 3. |
15 December 2005 |
(z) Subsection 2(1) (items 2 and 10) of the Superannuation Legislation Amendment (Simplification) Act 2007 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
2. Schedule 1 |
Immediately after the commencement of Schedule 1 to the Tax Laws Amendment (Simplified Superannuation) Act 2007. |
15 March 2007 |
|
10. Schedule 4, item 10 |
The later of: (a) immediately after the commencement of item 2 of Schedule 7 to the Tax Laws Amendment (2006 Measures No. 7) Act 2007; and (b) immediately after the commencement of item 25 of Schedule 1 to the Tax Laws Amendment (Simplified Superannuation) Act 2007. |
12 April 2007 (paragraph (a) applies) |
(za) Subsection 2(1) (item 8) of the Tax Laws Amendment (2009 Measures No. 6) Act 2010 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
8. Schedule 3, Part 2, Division 2 |
Immediately after the start of the day on which the Superannuation Legislation Amendment (Simplification) Act 2007 received the Royal Assent. |
15 March 2007 |
(zb) Subsection 2(1) (item 3) of the Tax Laws Amendment (2007 Measures No. 3) Act 2007 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
3. Schedule 2 |
Immediately after the commencement of Schedule 1 to the Tax Laws Amendment (Simplified Superannuation) Act 2007. |
15 March 2007 |
(zc) Subsection 2(1) (item 41) of the Fair Work (State Referral and Consequential and Other Amendments) Act 2009 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
41. Schedule 18 |
Immediately after the commencement of Part 2-4 of the Fair Work Act 2009. |
1 July 2009 |
(zd) Subsection 2(1) (items 2 and 4) of the Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
2. Schedule 1, Part 1 |
Immediately after the commencement of Part 2 of the Tax Agent Services Act 2009. |
1 March 2010 |
|
4. Schedule 2 |
Immediately after the commencement of Part 2 of the Tax Agent Services Act 2009. |
1 March 2010 |
(ze) Subsection 2(1) (items 9 and 10) of the Tax Laws Amendment (2010 Measures No. 1) Act 2010 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
9. Schedule 5, Part 6, Division 1 |
The day this Act receives the Royal Assent. |
3 June 2010 |
|
10. Schedule 5, Part 6, Division 2 |
Immediately after the commencement of the provision(s) covered by table item 9. |
3 June 2010 |
(zf) Subsection 2(1) (items 3 and 4) of the Tax Laws Amendment (Transfer of Provisions) Act 2010 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
3. Schedule 2 |
Immediately after the commencement of the provision(s) covered by table item 4. |
1 July 2010 |
|
4. Schedules 3 to 5 |
1 July 2010. |
1 July 2010 |
(zg) Subsection 2(1) (item 3) of the Tax Laws Amendment (2011 Measures No. 3) Act 2011 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
3. Schedule 2 |
Immediately after the commencement of Schedule 1 to the Tax Laws Amendment (Transfer of Provisions) Act 2010. |
1 July 2010 |
(zh) Subsection 2(1) (items 24 and 25) of the Tax Laws Amendment (2011 Measures No. 9) Act 2012 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
24. Schedule 6, Part 12, Division 1 |
The day this Act receives the Royal Assent. |
21 March 2012 |
|
25. Schedule 6, Part 12, Division 2 |
Immediately after the commencement of the provision(s) covered by table item 24. |
21 March 2012 |
Table of Amendments
|
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted |
|
|
Provision affected |
How affected |
|
Chapter 1 |
|
|
Part 1-1 |
|
|
Division 1 |
|
|
S. 1-7................................... |
ad. No. 97, 2008 |
|
Note to s. 1-7...................... |
ad. No. 145, 2010 |
|
S. 1-10................................. |
rs. No. 56, 2010 |
|
Link note to s. 1-10............ |
rep. No. 41, 2005 |
|
Part 1-3 |
|
|
Link note to Part 1-3 ......... |
rep. No. 41, 2005 |
|
Division 4 |
|
|
S. 4-10................................. |
ad. No. 16, 2011 |
|
Division 5 |
|
|
Division 5 .......................... |
ad. No. 79, 2010 |
|
Subdivision 5-A |
|
|
S. 5-5................................... |
ad. No. 79, 2010 |
|
|
am. No. 51, 2011 |
|
S. 5-7................................... |
ad. No. 79, 2010 |
|
Heading to s. 5-10............. |
rs. No. 51, 2011 |
|
S. 5-10................................. |
ad. No. 79, 2010 |
|
S. 5-15................................. |
ad. No. 51, 2011 |
|
Division 8 |
|
|
Link note to s. 8-10............ |
rep. No. 41, 2005 |
|
Chapter 2 |
|
|
Link note to Chapt. 2......... |
rep. No. 121, 1997 |
|
Part 2-1 |
|
|
Part 2-1 ............................... |
ad. No. 121, 1997 |
|
Link note to Part 2-1 ......... |
rep. No. 41, 2005 |
|
Division 15 |
|
|
S. 15-1................................. |
ad. No. 121, 1997 |
|
S. 15-10............................... |
ad. No. 121, 1997 |
|
ad. No. 121, 1997 |
|
|
S. 15-20............................... |
ad. No. 121, 1997 |
|
Link note to s. 15-20 ......... |
rep. No. 41, 2005 |
|
S. 15-30............................... |
ad. No. 121, 1997 |
|
S. 15-35............................... |
ad. No. 121, 1997 |
|
Link note to s. 15-35 ......... |
rep. No. 41, 2005 |
|
Division 20 |
|
|
Subdivision 20-A |
|
|
S. 20-1................................. |
ad. No. 121, 1997 |
|
|
am. No. 101, 2006 |
|
S. 20-5................................. |
ad. No. 121, 1997 |
|
|
am. No. 46, 1998; No. 54, 1999 |
|
|
rep. No. 101, 2006 |
|
Subdivision 20-B |
|
|
S. 20-100............................. |
ad. No. 121, 1997 |
|
S. 20-105............................. |
ad. No. 121, 1997 |
|
|
am. No. 101, 2006 |
|
Note (2) to s. 20-105(1)...... |
am. No. 101, 2006 |
|
S. 20-110............................. |
ad. No. 121, 1997 |
|
|
am. No. 101, 2006 |
|
S. 20-115............................. |
ad. No. 121, 1997 |
|
|
am. No. 101, 2006 |
|
Link note to s. 20-115........ |
ad. No. 65, 2003 |
|
|
am. No. 66, 2003 |
|
|
rep. No. 41, 2005 |
|
Division 22......................... |
ad. No. 65, 2003 |
|
|
rep. No. 66, 2003 |
|
S. 22-5................................. |
ad. No. 65, 2003 |
|
|
rep. No. 41, 2005 |
|
Part 2-5 |
|
|
Link note to Part 2-5.......... |
rs. No. 121, 1997 |
|
|
rep. No. 65, 2003 |
|
Division 25 |
|
|
Division 25......................... |
ad. No. 121, 1997 |
|
S. 25-1................................. |
ad. No. 121, 1997 |
|
Link note to s. 25-1 ........... |
rep. No. 41, 2005 |
|
S. 25-40............................... |
ad. No. 121, 1997 |
|
S. 25-45............................... |
ad. No. 121, 1997 |
|
S. 25-50 .............................. |
ad. No. 162, 2001 |
|
S. 25-65 .............................. |
ad. No. 101, 2006 |
|
Division 26 |
|
|
Division 26......................... |
ad. No. 121, 1997 |
|
S. 26-1................................. |
ad. No. 121, 1997 |
|
Link note to s. 26-1 ........... |
rep. No. 41, 2005 |
|
S. 26-30............................... |
ad. No. 121, 1997 |
|
Link note to s. 26-30 ......... |
rep. No. 41, 2005 |
|
Division 28........................ |
rep. No. 101, 2006 |
|
S. 28-100............................. |
rep. No. 101, 2006 |
|
Link note to s. 28-100........ |
rs. No. 121, 1997 |
|
|
rep. No. 41, 2005 |
|
Division 30 |
|
|
Division 30......................... |
ad. No. 121, 1997 |
|
S. 30-1................................. |
ad. No. 121, 1997 |
|
S. 30-5................................. |
ad. No. 121, 1997 |
|
S. 30-10............................... |
ad. No. 121, 1997 |
|
|
am. No. 88, 2009 |
|
|
rep. No. 12, 2012 |
|
S. 30-15............................... |
ad. No. 121, 1997 |
|
|
am. No. 88, 2009 |
|
|
rep. No. 12, 2012 |
|
Note to s. 30-15(1)............. |
am. No. 88, 2009 |
|
|
rep. No. 12, 2012 |
|
S. 30-20............................... |
ad. No. 121, 1997 |
|
|
am. No. 88, 2009 |
|
|
rep. No. 12, 2012 |
|
S. 30-25............................... |
ad. No. 121, 1997 |
|
Link note to s. 30-25 ......... |
rep. No. 41, 2005 |
|
S. 30-102............................. |
ad. No. 136, 2010 |
|
Division 32 |
|
|
Division 32......................... |
ad. No. 121, 1997 |
|
S. 32-1................................. |
ad. No. 121, 1997 |
|
Link note to s. 32-1 ........... |
rep. No. 41, 2005 |
|
Division 34 |
|
|
Division 34......................... |
ad. No. 121, 1997 |
|
S. 34-1................................. |
ad. No. 121, 1997 |
|
Heading to s. 34-5............. |
rs. No. 101, 2006 |
|
S. 34-5................................. |
ad. No. 121, 1997 |
|
|
am. No. 101, 2006 |
|
Link note to s. 34-5............ |
rep. No. 41, 2005 |
|
Division 35 |
|
|
Division 35......................... |
ad. No. 133, 2009 |
|
S. 35-10............................... |
ad. No. 133, 2009 |
|
S. 35-20............................... |
ad. No. 133, 2009 |
|
Division 36 |
|
|
Link note to s. 36-110 ....... |
rep. No. 41, 2005 |
|
Part 2-10 |
|
|
Link note to Part 2-10........ |
am. No. 121, 1997; No. 169, 1999 |
|
|
rep. No. 41, 2005 |
|
Division 40 |
|
|
Division 40 ........................ |
ad. No. 77, 2001 |
|
Subdivision 40-B |
|
|
S. 40-10............................... |
ad. No. 77, 2001 |
|
|
am. No. 119, 2002 |
|
Note 2 to s. 40-10(3).......... |
am. No. 80, 2007 |
|
S. 40-12............................... |
ad. No. 77, 2001 |
|
S. 40-13............................... |
ad. No. 58, 2006 |
|
S. 40-15............................... |
ad. No. 77, 2001 |
|
S. 40-20............................... |
ad. No. 77, 2001 |
|
|
am. No. 119, 2002 |
|
S. 40-25............................... |
ad. No. 77, 2001 |
|
|
am. No. 119, 2002 |
|
S. 40-30............................... |
ad. No. 77, 2001 |
|
|
am. No. 119, 2002 |
|
S. 40-33............................... |
ad. No. 77, 2001 |
|
S. 40-35............................... |
ad. No. 77, 2001 |
|
|
am. No. 66, 2003 |
|
Note to s. 40-35(1)............. |
ad. No. 66, 2003 |
|
S. 40-37............................... |
ad. No. 66, 2003 |
|
S. 40-38............................... |
ad. No. 66, 2003 |
|
S. 40-40............................... |
ad. No. 77, 2001 |
|
|
am. No. 66, 2003 |
|
S. 40-43............................... |
ad. No. 66, 2003 |
|
S. 40-44............................... |
ad. No. 66, 2003 |
|
S. 40-45............................... |
ad. No. 77, 2001 |
|
|
am. No. 119, 2002 |
|
S. 40-47............................... |
ad. No. 78, 2005 |
|
S. 40-50............................... |
ad. No. 77, 2001 |
|
|
am. No. 119, 2002; No. 101, 2006 |
|
S. 40-55............................... |
ad. No. 77, 2001 |
|
S. 40-60............................... |
ad. No. 77, 2001 |
|
S. 40-65............................... |
ad. No. 77, 2001 |
|
S. 40-67............................... |
ad. No. 93, 2011 |
|
S. 40-70............................... |
ad. No. 77, 2001 |
|
|
am. No. 101, 2006 |
|
S. 40-72............................... |
ad. No. 55, 2006 |
|
S. 40-75............................... |
ad. No. 77, 2001 |
|
|
am. No. 58, 2006 |
|
S. 40-77............................... |
ad. No. 77, 2001 |
|
|
am. No. 66, 2003 |
|
S. 40-80............................... |
ad. No. 77, 2001 |
|
S. 40-85............................... |
ad. No. 77, 2001 |
|
|
rep. No. 101, 2006 |
|
S. 40-95............................... |
ad. No. 66, 2003 |
|
|
rep. No. 58, 2006 |
|
S. 40-100............................. |
ad. No. 119, 2002 |
|
S. 40-105............................. |
ad. No. 93, 2011 |
|
Subdivision 40-C |
|
|
S. 40-230............................. |
ad. No. 77, 2001 |
|
|
am. No. 101, 2006 |
|
Subdivision 40-D |
|
|
S. 40-285............................. |
ad. No. 77, 2001 |
|
|
am. No. 101, 2006; No. 41, 2011 |
|
S. 40-287............................. |
ad. No. 66, 2003 |
|
S. 40-288............................. |
ad. No. 66, 2003 |
|
S. 40-289............................. |
ad. No. 101, 2006 |
|
|
am. No. 143, 2007 |
|
S. 40-290............................. |
ad. No. 77, 2001 |
|
S. 40-292............................. |
ad. No. 93, 2011 |
|
S. 40-293............................. |
ad. No. 93, 2011 |
|
S. 40-295............................. |
ad. No. 77, 2001 |
|
S. 40-340............................. |
ad. No. 77, 2001 |
|
|
am. No. 119, 2002; No. 80, 2007 |
|
S. 40-345............................. |
ad. No. 77, 2001 |
|
S. 40-365............................. |
ad. No. 66, 2003 |
|
Subdivision 40-E |
|
|
S. 40-420............................. |
ad. No. 77, 2001 |
|
S. 40-425............................. |
ad. No. 77, 2001 |
|
|
rep. No. 119, 2002 |
|
S. 40-430............................. |
ad. No. 93, 2011 |
|
S. 40-450............................. |
ad. No. 77, 2001 |
|
Subdivision 40-F |
|
|
S. 40-515............................. |
ad. No. 77, 2001 |
|
S. 40-520............................. |
ad. No. 77, 2001 |
|
S. 40-525............................. |
ad. No. 77, 2001 |
|
|
am. No. 101, 2006 |
|
Subdivision 40-G |
|
|
S. 40-645............................. |
ad. No. 77, 2001 |
|
|
am. No. 101, 2006 |
|
S. 40-650............................. |
ad. No. 77, 2001 |
|
S. 40-670............................. |
ad. No. 77, 2001 |
|
Subdivision 40-I |
|
|
S. 40-825............................. |
ad. No. 77, 2001 |
|
S. 40-832............................. |
ad. No. 55, 2006 |
|
Subdivision 40-J |
|
|
Subdivision 40-J................ |
ad. No. 101, 2006 |
|
S. 40-830............................. |
ad. No. 101, 2006 |
|
Division 41 |
|
|
Division 41 ........................ |
ad. No. 169, 1999 |
|
|
rep. No. 101, 2006 |
|
S. 41-40............................... |
ad. No. 169, 1999 |
|
|
rep. No. 101, 2006 |
|
Division 42 ........................ |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 42-1................................. |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 42-2................................. |
ad. No. 121, 1997 |
|
|
am. No. 54, 1999 |
|
|
rep. No. 101, 2006 |
|
S. 42-6................................. |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 42-7................................. |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 42-8................................. |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 42-9................................. |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Link note to s. 42-9 ........... |
rep. No. 41, 2005 |
|
S. 42-18............................... |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Link note to s. 42-18 ......... |
rep. No. 41, 2005 |
|
S. 42-45............................... |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 42-48............................... |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Link note to s. 42-48 ......... |
rep. No. 41, 2005 |
|
S. 42-70............................... |
ad. No. 121, 1997 |
|
|
rs. No. 46, 1998 |
|
|
rep. No. 101, 2006 |
|
Link note to s. 42-70 ......... |
rep. No. 41, 2005 |
|
S. 42-80............................... |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Link note to s. 42-80 ......... |
rep. No. 41, 2005 |
|
S. 42-90............................... |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 42-95............................... |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Link note to s. 42-95 ......... |
rep. No. 41, 2005 |
|
S. 42-110............................. |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Link note to s. 42-110 ....... |
rep. No. 41, 2005 |
|
S. 42-120............................. |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Link note to s. 42-120 ....... |
rep. No. 41, 2005 |
|
S. 42-175............................. |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Note to s. 42-175................ |
ad. No. 93, 1999 |
|
|
rep. No. 101, 2006 |
|
Link note to s. 42-175........ |
rep. No. 41, 2005 |
|
S. 42-195............................. |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Link note to s. 42-195 ....... |
rep. No. 41, 2005 |
|
S. 42-215............................. |
ad. No. 121, 1997 |
|
|
rep. No. 101. 2006 |
|
S. 42-220............................. |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Link note to s. 42-220 ....... |
rep. No. 41, 2005 |
|
S. 42-235............................. |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Link note to s. 42-235 ....... |
rep. No. 41, 2005 |
|
S. 42-255............................. |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Link note to s. 42-255 ....... |
rep. No. 41, 2005 |
|
S. 42-280............................. |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Link note to s. 42-280 ....... |
rep. No. 41, 2005 |
|
S. 42-290............................. |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Link note to s. 42-290 ....... |
rep. No. 41, 2005 |
|
S. 42-310............................. |
ad. No. 121, 1997 |
|
|
rep. No. 101. 2006 |
|
Link note to s. 42-310 ....... |
rep. No. 41, 2005 |
|
S. 42-355............................. |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 42-360............................. |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 42-365............................. |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 42-370............................. |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 42-375............................. |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 42-380............................. |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Link note to s. 42-380 ....... |
rep. No. 41, 2005 |
|
S. 42-400............................. |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 42-405............................. |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 42-410............................. |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 42-415............................. |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Division 43 |
|
|
Link note to s. 43-105........ |
rs. No. 121, 1997 |
|
|
rep. No. 16, 1998 |
|
S. 43-110............................. |
ad. No. 16, 1998 |
|
Link note to s. 43-110........ |
rep. No. 169, 1999 |
|
Division 45 |
|
|
Division 45 ........................ |
ad. No. 169, 1999 |
|
S. 45-1................................. |
ad. No. 169, 1999 |
|
S. 45-3................................. |
ad. No. 169, 1999 |
|
S. 45-40............................... |
ad. No. 169, 1999 |
|
Link note to s. 45-40 ......... |
rep. No. 41, 2005 |
|
Part 2-15 |
|
|
Part 2-15 ............................. |
ad. No. 121, 1997 |
|
Division 50 |
|
|
S. 50-1................................. |
ad. No. 121, 1997 |
|
Division 51 |
|
|
S. 51-1................................. |
ad. No. 121, 1997 |
|
S. 51-5................................. |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Division 52 |
|
|
S. 52-1................................. |
ad. No. 121, 1997 |
|
S. 52-5................................. |
ad. No. 196, 1997 |
|
|
rep. No. 83, 1999 |
|
Division 53 |
|
|
S. 53-1................................. |
ad. No. 121, 1997 |
|
Link note to s. 53-1............ |
rep. No. 139, 2002 |
|
Division 54 |
|
|
Division 54 ........................ |
ad. No. 139, 2002 |
|
S. 54-1................................. |
ad. No. 139, 2002 |
|
|
am. No. 143, 2007 |
|
Division 55 |
|
|
S. 55-1................................. |
ad. No. 121, 1997 |
|
Link note to s. 55-1 ........... |
rep. No. 41, 2005 |
|
Part 2-20 |
|
|
Part 2-20 ............................. |
ad. No. 80, 2006 |
|
Division 61 |
|
|
Subdivision 61-L |
|
|
S. 61-575............................. |
ad. No. 80, 2006 |
|
Part 2-25 |
|
|
Part 2-25 ............................. |
ad. No. 121, 1997 |
|
Link note to Part 2-25........ |
rep. No. 41, 2005 |
|
Division 70 |
|
|
S. 70-1................................. |
ad. No. 121, 1997 |
|
|
am. No. 101, 2006 |
|
S. 70-5................................. |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 70-10............................... |
ad. No. 121, 1997 |
|
|
rs. No. 16, 1998 |
|
|
am. No. 101, 2006 |
|
Link note to s. 70-10 ......... |
rep. No. 41, 2005 |
|
S. 70-20............................... |
ad. No. 121, 1997 |
|
Link note to s. 70-20.......... |
rs. No. 16, 1998 |
|
|
rep. No. 41, 2005 |
|
S. 70-35............................... |
ad. No. 16, 1998 |
|
|
rep. No. 101, 2006 |
|
S. 70-40............................... |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Link note to s. 70-40.......... |
rep. No. 119, 2002 |
|
S. 70-41............................... |
ad. No. 119, 2002 |
|
|
rep. No. 101, 2006 |
|
Link note to s. 70-41 ......... |
rep. No. 41, 2005 |
|
S. 70-55............................... |
ad. No. 121, 1997 |
|
|
am. No. 16, 1998; No. 101, 2006 |
|
Note to s. 70-55(1)............. |
am. No. 101, 2006 |
|
Note to s. 70-55(2)............. |
am. No. 101, 2006 |
|
Link note to s. 70-55.......... |
rs. No. 16, 1998 |
|
|
rep. No. 41, 2005 |
|
S. 70-70............................... |
ad. No. 121, 1997 |
|
|
am. No. 101, 2006 |
|
Link note to s. 70-70 ......... |
rep. No. 41, 2005 |
|
S. 70-90............................... |
ad. No. 121, 1997 |
|
Link note to s. 70-90 ......... |
rep. No. 41, 2005 |
|
S. 70-100............................. |
ad. No. 121, 1997 |
|
S. 70-105............................. |
ad. No. 121, 1997 |
|
Link note to s. 70-105 ....... |
rep. No. 41, 2005 |
|
S. 70-115............................. |
ad. No. 121, 1997 |
|
Part 2-40 |
|
|
Part 2-40 ............................. |
ad. No. 9, 2007 |
|
Division 82 |
|
|
Subdivision 82-A |
|
|
S. 82-10............................... |
ad. No. 9, 2007 |
|
|
am. No. 8, 2008; No. 54, 2009 |
|
Subdivision 82-B |
|
|
S. 82-10A............................. |
ad. No. 9, 2007 |
|
S. 82-10B............................. |
ad. No. 9, 2007 |
|
S. 82-10C............................ |
ad. No. 9, 2007 |
|
S. 82-10D............................ |
ad. No. 9, 2007 |
|
|
am. No. 15, 2007 |
|
Subdivision 82-C |
|
|
S. 82-10E............................. |
ad. No. 9, 2007 |
|
Subdivision 82-D |
|
|
S. 82-10F............................. |
ad. No. 9, 2007 |
|
S. 82-10G............................ |
ad. No. 9, 2007 |
|
Subdivision 82-E |
|
|
S. 82-10H............................ |
ad. No. 9, 2007 |
|
Division 83-A |
|
|
Division 83-A...................... |
ad. No. 133, 2009 |
|
Subdivision 83A-A |
|
|
S. 83A-5............................... |
ad. No. 133, 2009 |
|
|
am. No. 41, 2011 |
|
Subdivision 83A-B |
|
|
S. 83A-10............................. |
ad. No. 133, 2009 |
|
S. 83A-15............................. |
ad. No. 133, 2009 |
|
|
am. No. 41, 2011 |
|
Chapter 3 |
|
|
Link note to Chapt. 3......... |
rep. No. 46, 1998 |
|
Part 3-1 |
|
|
Part 3-1 ............................... |
ad. No. 46, 1998 |
|
Division 102 |
|
|
S. 102-1............................... |
ad. No. 46, 1998 |
|
S. 102-5............................... |
ad. No. 46, 1998 |
|
|
am. No. 114, 2000 |
|
S. 102-15............................. |
ad. No. 46, 1998 |
|
|
am. No. 101, 2006 |
|
S. 102-20............................. |
ad. No. 46, 1998 |
|
|
am. No. 101, 2006 |
|
Division 104 |
|
|
Subdivision 104-B.............. |
rep. No. 101, 2006 |
|
S. 104-15............................. |
ad. No. 46, 1998 |
|
|
am. No. 114, 2000 |
|
|
rep. No. 101, 2006 |
|
Subdivision 104-C |
|
|
S. 104-25............................. |
ad. No. 114, 2000 |
|
|
am. No. 101, 2006 |
|
Subdivision 104-D |
|
|
S. 104-40............................. |
ad. No. 114, 2000 |
|
|
am. No. 101, 2006 |
|
Subdivision 104-E |
|
|
S. 104-70............................. |
ad. No. 46, 1998 |
|
|
am. Nos. 114 and 173, 2000; No. 101, 2006 |
|
S. 104-72............................. |
ad. No. 46, 1998 |
|
|
am. No. 114, 2000 |
|
|
rep. No. 101, 2006 |
|
Subdivision 104-G |
|
|
Subdivision 104-G............. |
ad. No. 173, 2000 |
|
S. 104-135........................... |
ad. No. 173, 2000 |
|
|
am. No. 101, 2006 |
|
Subdivision 104-I |
|
|
Subdivision 104-I............... |
ad. No. 168, 2006 |
|
S. 104-165........................... |
ad. No. 168, 2006 |
|
s. 104-166........................... |
ad. No. 168, 2006 |
|
Subdivision 104-J |
|
|
Heading to Subdiv. 104-J.. |
rs. No. 41, 2005 |
|
S. 104-175........................... |
ad. No. 46, 1998 |
|
|
am. No. 114, 2000; No. 101, 2006 |
|
Heading to s. 104-185....... ......................................... |
rs. No. 101, 2006 |
|
S. 104-185........................... |
ad. No. 173, 2000 |
|
|
am. No. 101, 2006; No. 55, 2007 |
|
Heading to s. 104-190....... ......................................... |
rs. No. 101, 2006 |
|
|
rep. No. 55, 2007 |
|
S. 104-190........................... |
ad. No. 173, 2000 |
|
|
am. No. 101, 2006 |
|
|
rep. No. 55, 2007 |
|
Subdivision 104-K |
|
|
S. 104-205........................... |
ad. No. 173, 2000 |
|
|
am. No. 101, 2006 |
|
S. 104-210........................... |
ad. No. 46, 1998 |
|
|
rep. No. 101, 2006 |
|
S. 104-235........................... |
ad. No. 93, 2011 |
|
Division 108 |
|
|
Subdivision 108-A |
|
|
S. 108-5............................... |
ad. No. 46, 1998 |
|
|
am. No. 114, 2000; No. 101, 2006 |
|
Subdivision 108-B |
|
|
S. 108-15............................. |
ad. No. 46, 1998 |
|
Subdivision 108-D |
|
|
S. 108-75............................. |
ad. No. 46, 1998 |
|
|
am. No. 101, 2006 |
|
S. 108-85............................. |
ad. No. 46, 1998 |
|
Division 109 |
|
|
Subdivision 109-A |
|
|
S. 109-5............................... |
ad. No. 46, 1998 |
|
Division 110 |
|
|
Subdivision 110-A |
|
|
S. 110-25............................. |
ad. No. 89, 2000 |
|
|
am. No. 143, 2007 |
|
S. 110-35............................. |
ad. No. 46, 1998 |
|
Division 112 |
|
|
Subdivision 112-A |
|
|
S. 112-20............................. |
ad. No. 46, 1998 |
|
Subdivision 112-B |
|
|
Subdivision 112-B.............. |
ad. No. 101, 2006 |
|
S. 112-100........................... |
ad. No. 101, 2006 |
|
Division 114 |
|
|
Division 114 ...................... |
ad. No. 89, 2000 |
|
S. 114-5 .............................. |
ad. No. 89, 2000 |
|
|
am. No. 32, 2006; No. 143, 2007 |
|
Division 115 ...................... |
ad. No. 89, 2000 |
|
|
rep. No. 101, 2006 |
|
S. 115-10 ............................ |
ad. No. 89, 2000 |
|
|
rep. No. 101, 2006 |
|
Division 118 |
|
|
Subdivision 118-A |
|
|
S. 118-10............................. |
ad. No. 46, 1998 |
|
|
am. No. 173, 2000 |
|
S. 118-24A .......................... |
ad. No. 170, 2001 |
|
|
am. No. 143, 2007; No. 93, 2011 |
|
Subdivision 118-B |
|
|
S. 118-195........................... |
ad. No. 46, 1998 |
|
Subdivision 118-C |
|
|
S. 118-260........................... |
ad. No. 46, 1998 |
|
Division 121 |
|
|
S. 121-15............................. |
ad. No. 46, 1998 |
|
|
am. No. 101, 2006 |
|
S. 121-25............................. |
ad. No. 46, 1998 |
|
|
am. No. 101, 2006 |
|
Link note to s. 121-25 ....... |
rep. No. 41, 2005 |
|
Part 3-3 |
|
|
Part 3-3................................ |
ad. No. 46, 1998 |
|
Division 124 |
|
|
Division 124....................... |
ad. No. 164, 2007 |
|
Subdivision 124-C |
|
|
S. 124-140........................... |
ad. No. 164, 2007 |
|
S. 124-141........................... |
ad. No. 164, 2007 |
|
S. 124-142........................... |
ad. No. 164, 2007 |
|
Subdivision 124-I |
|
|
Subdivision 124-I............... |
ad. No. 12, 2012 |
|
S. 124-510........................... |
ad. No. 12, 2012 |
|
Division 125 |
|
|
Division 125....................... |
ad. No. 41, 2011 |
|
Subdivision 125-B |
|
|
S. 125-75............................. |
ad. No. 41, 2011 |
|
Division 126 |
|
|
Heading to Div. 126........... |
rs. No. 23, 2005 |
|
Subdivision 126-A |
|
|
Heading to Subdiv. 126-A. |
ad. No. 23, 2005 |
|
S. 126-100........................... |
ad. No. 46, 1998 |
|
|
am. No. 101, 2006 |
|
Subdivision 126-B |
|
|
Subdivision 126-B.............. |
ad. No. 23, 2005 |
|
S. 126-150........................... |
ad. No. 23, 2005 |
|
|
am. No. 23, 2005 |
|
S. 126-155........................... |
ad. No. 23, 2005 |
|
|
rep. No. 41, 2011 |
|
S. 126-160........................... |
ad. No. 23, 2005 |
|
S. 126-165........................... |
ad. No. 23, 2005 |
|
|
am. No. 56, 2010 |
|
Division 128 |
|
|
S. 128-15............................. |
ad. No. 46, 1998 |
|
Division 130 |
|
|
Subdivision 130-A |
|
|
S. 130-20............................. |
ad. No. 46, 1998 |
|
Subdivision 130-B |
|
|
S. 130-40............................. |
ad. No. 46, 1998 |
|
Subdivision 130-C |
|
|
S. 130-60............................. |
ad. No. 46, 1998 |
|
Subdivision 130-DA........... |
ad. No. 101, 2003 |
|
|
rep. No. 133, 2009 |
|
S. 130-80............................. |
ad. No. 101, 2003 |
|
|
am. No. 147, 2005 |
|
|
rep. No. 133, 2009 |
|
Subdivision 130-D............. |
rep. No. 133, 2009 |
|
Heading to s. 130-95......... |
am. No. 101, 2003 |
|
|
rep. No. 133, 2009 |
|
S. 130-95............................. |
ad. No. 46, 1998 |
|
|
am. No. 114, 2000; No. 101, 2003, No. 147, 2005 |
|
|
rep. No. 133, 2009 |
|
S. 130-100........................... |
ad. No. 46, 1998 |
|
|
rep. No. 133, 2009 |
|
S. 130-105........................... |
ad. No. 46, 1998 |
|
|
rep. No. 133, 2009 |
|
S. 130-110........................... |
ad. No. 46, 1998 |
|
|
am. No. 147, 2005 |
|
|
rep. No. 133, 2009 |
|
S. 130-115........................... |
ad. No. 46, 1998 |
|
|
rep. No. 133, 2009 |
|
S. 130-120........................... |
ad. No. 46, 1998 |
|
|
rep. No. 133, 2009 |
|
Division 134 |
|
|
S. 134-1............................... |
ad. No. 46, 1998 |
|
|
am. No. 58, 2006 |
|
Division 136 |
|
|
Heading to Div. 136........... |
rs. No. 143, 2007 |
|
Subdivision 136-A |
|
|
Heading to s. 136-25......... |
rs. No. 168, 2006 |
|
S. 136-25............................. |
ad. No. 46, 1998 |
|
|
am. Nos. 101 and 168, 2006 |
|
Division 138....................... |
ad. No. 94, 1999 |
|
|
rep. No. 101, 2006 |
|
S. 138-7............................... |
ad. No. 94, 1999 |
|
|
rep. No. 101, 2006 |
|
Division 140 |
|
|
Subdivision 140-A |
|
|
S. 140-7............................... |
ad. No. 46, 1998 |
|
S. 140-15............................. |
ad. No. 46, 1998 |
|
|
am. No. 114, 2000 |
|
Division 149 |
|
|
S. 149-5............................... |
ad. No. 46, 1998 |
|
|
am. No. 101, 2006 |
|
Link note to s. 149-5 ......... |
rep. No. 41, 2005 |
|
Part 3-35 relocated............. |
No. 58, 2006 |
|
Division 152 |
|
|
Division 152....................... |
ad. No. 55, 2007 |
|
S. 152-5............................... |
ad. No. 55, 2007 |
|
S. 152-10............................. |
ad. No. 55, 2007 |
|
S. 152-15............................. |
ad. No. 55, 2007 |
|
Part 3-5 |
|
|
Part 3-5................................ |
ad. No. 46, 1998 |
|
Link note to Part 3-5 ......... |
rep. No. 41, 2005 |
|
Division 165 |
|
|
Subdivision 165-CA |
|
|
S.165-95.............................. |
ad. No. 46, 1998 |
|
Subdivision 165-CB |
|
|
S. 165-105........................... |
ad. No. 46, 1998 |
|
Link note to s. 165-105 ..... |
rep. No. 41, 2005 |
|
Subdivision 165-CC |
|
|
Subdivision 165-CC........... |
ad. No. 90, 2002 |
|
S. 165-115E......................... |
ad. No. 90, 2002 |
|
Subdivision 165-CD |
|
|
Subdivision 165-CD........... |
ad. No. 90, 2002 |
|
S. 165-115U........................ |
ad. No. 90, 2002 |
|
S. 165-115ZC...................... |
ad. No. 90, 2002 |
|
|
am. No. 23, 2005 |
|
S. 165-115ZD...................... |
ad. No. 90, 2002 |
|
|
am. No. 16, 2003; No. 143, 2007 |
|
Subdivision 165-C |
|
|
S. 165-135........................... |
ad. No. 46, 1998 |
|
Link note to s. 165-135 ..... |
rep. No. 41, 2005 |
|
Division 166 |
|
|
Link note to Div. 166 ......... |
rep. No. 41, 2005 |
|
Subdivision 166-C |
|
|
S. 166-40............................. |
ad. No. 46, 1998 |
|
Link note to s. 166-40 ....... |
rep. No. 41, 2005 |
|
Division 170 |
|
|
Subdivision 170-A |
|
|
S. 170-45 ............................ |
ad. No. 117, 2002 |
|
S. 170-55 ............................ |
ad. No. 117, 2002 |
|
Subdivision 170-B |
|
|
Heading to Subdiv. 170-B |
rs. No. 117, 2002 |
|
S. 170-101........................... |
ad. No. 46, 1998 |
|
S. 170-145........................... |
ad. No. 117, 2002 |
|
S. 170-155 .......................... |
ad. No. 117, 2002 |
|
S. 170-175........................... |
ad. No. 46, 1998 |
|
|
rep. No. 169, 1999 |
|
S. 170-180........................... |
ad. No. 46, 1998 |
|
|
rep. No. 169, 1999 |
|
Subdivision 170-C |
|
|
Subdivision 170-C............. |
ad. No. 169, 1999 |
|
S. 170-220........................... |
ad. No. 169, 1999 |
|
|
am. No. 101, 2006 |
|
S. 170-225........................... |
ad. No. 169, 1999 |
|
|
am. No. 101, 2006 |
|
Subdivision 170-D |
|
|
Subdivision 170-D............. |
ad. No. 23, 2005 |
|
S. 170-300........................... |
ad. No. 23, 2005 |
|
Link note to s. 170-300 ..... |
rep. No. 41, 2005 |
|
Division 175 |
|
|
Subdivision 175-CA |
|
|
S. 175-40............................. |
ad. No. 46, 1998 |
|
Subdivision 175-CB |
|
|
S. 175-55............................. |
ad. No. 46, 1998 |
|
Subdivision 175-C |
|
|
Subdivision 175-C............. |
rs. No. 41, 2005 |
|
S. 175-40............................. |
ad. No. 46, 1998 |
|
|
rep. No. 41, 2005 |
|
S. 175-78............................. |
ad. No. 41, 2005 |
|
Division 197 |
|
|
Division 197 ...................... |
ad. No. 80, 2006 |
|
Subdivision 197-A |
|
|
S. 197-1............................... |
ad. No. 80, 2006 |
|
Subdivision 197-B |
|
|
S. 197-5............................... |
ad. No. 80, 2006 |
|
Subdivision 197-C |
|
|
S. 197-10............................. |
ad. No. 80, 2006 |
|
S. 197-15............................. |
ad. No. 80, 2006 |
|
S. 197-20............................. |
ad. No. 80, 2006 |
|
S. 197-25............................. |
ad. No. 80, 2006 |
|
Part 3-6 |
|
|
Part 3-6................................ |
ad. No. 48, 2002 |
|
Division 201 |
|
|
S. 201-1............................... |
ad. No. 48, 2002 |
|
|
am. No. 101, 2006 |
|
Division 203 |
|
|
Division 203 ...................... |
ad. No. 117, 2002 |
|
S. 203-1............................... |
ad. No. 117, 2002 |
|
Division 205 |
|
|
S. 205-1............................... |
ad. No. 48, 2002 |
|
|
am. No. 117, 2002; 2006 No. 101 |
|
S. 205-5............................... |
ad. No. 48, 2002 |
|
|
am. No. 101, 2006 |
|
Note to s. 205-5.................. |
am. No. 101, 2006 |
|
Heading to s. 205-10......... |
rs. No. 117, 2002 |
|
S. 205-10............................. |
ad. No. 48, 2002 |
|
|
am. No. 117, 2002; No. 101, 2006 |
|
S. 205-15............................. |
ad. No. 117, 2002 |
|
|
am. No. 101, 2006 |
|
S. 205-20............................. |
ad. No. 117, 2002 |
|
S. 205-25............................. |
ad. No. 117, 2002 |
|
S. 205-30............................. |
ad. No. 117, 2002 |
|
S. 205-35............................. |
ad. No. 117, 2002 |
|
Link note to s. 205-35 ....... |
rep. No. 41, 2005 |
|
S. 205-70............................. |
ad. No. 107, 2003 |
|
|
am. No. 58, 2006; No. 143, 2007 |
|
S. 205-71............................. |
ad. No. 58, 2006 |
|
S. 205-75............................. |
ad. No. 107, 2003 |
|
|
am. No. 101, 2006 |
|
Heading to s. 205-80......... |
rs. No. 101, 2006 |
|
S. 205-80............................. |
ad. No. 107, 2003 |
|
|
am. No. 101, 2006 |
|
Division 208 |
|
|
Division 208....................... |
ad. No. 101, 2004 |
|
S. 208-111........................... |
ad. No. 101, 2004 |
|
|
am. No. 101, 2006 |
|
Note to s. 208-111(2)......... |
am. No. 101, 2006 |
|
Note to s. 208-111(3)......... |
am. No. 101, 2006 |
|
Note to s. 208-111(4)......... |
am. No. 101, 2006 |
|
Note to s. 208-111(5)......... |
am. No. 101, 2006 |
|
Division 210 |
|
|
Division 210....................... |
ad. No. 16, 2003 |
|
S. 210-1............................... |
ad. No. 16, 2003 |
|
|
am. No. 101, 2006 |
|
S. 210-5............................... |
ad. No. 16, 2003 |
|
|
am. No. 101, 2006 |
|
S. 210-10............................. |
ad. No. 16, 2003 |
|
|
am. No. 101, 2006 |
|
S. 210-15............................. |
ad. No. 16, 2003 |
|
|
am. No. 101, 2006 |
|
Division 214 |
|
|
Division 214....................... |
ad. No. 16, 2003 |
|
S. 214-1............................... |
ad. No. 16, 2003 |
|
S. 214-5............................... |
ad. No. 16, 2003 |
|
S. 214-10............................. |
ad. No. 16, 2003 |
|
S. 214-15............................. |
ad. No. 16, 2003 |
|
S. 214-20............................. |
ad. No. 16, 2003 |
|
S. 214-25............................. |
ad. No. 16, 2003 |
|
S. 214-30............................. |
ad. No. 16, 2003 |
|
S. 214-35............................. |
ad. No. 16, 2003 |
|
S. 214-40............................. |
ad. No. 16, 2003 |
|
S. 214-45............................. |
ad. No. 16, 2003 |
|
S. 214-50............................. |
ad. No. 16, 2003 |
|
S. 214-55............................. |
ad. No. 16, 2003 |
|
S. 214-60............................. |
ad. No. 16, 2003 |
|
S. 214-65............................. |
ad. No. 16, 2003 |
|
S. 214-70............................. |
ad. No. 16, 2003 |
|
S. 214-75............................. |
ad. No. 16, 2003 |
|
S. 214-80............................. |
ad. No. 16, 2003 |
|
S. 214-85............................. |
ad. No. 16, 2003 |
|
S. 214-90............................. |
ad. No. 16, 2003 |
|
S. 214-95............................. |
ad. No. 16, 2003 |
|
S. 214-100........................... |
ad. No. 16, 2003 |
|
S. 214-105........................... |
ad. No. 16, 2003 |
|
Note to s. 214-105.............. |
am. No. 101, 2006 |
|
S. 214-110........................... |
ad. No. 16, 2003 |
|
S. 214-115........................... |
ad. No. 16, 2003 |
|
|
rep. No. 79, 2010 |
|
S. 214-120........................... |
ad. No. 16, 2003 |
|
S. 214-125........................... |
ad. No. 16, 2003 |
|
S. 214-130........................... |
ad. No. 16, 2003 |
|
|
rep. No. 114, 2009 |
|
S. 214-135........................... |
ad. No. 16, 2003 |
|
Division 219 |
|
|
Division 219....................... |
ad. No. 101, 2004 |
|
S. 219-40............................. |
ad. No. 101, 2004 |
|
|
am. No. 101, 2006 |
|
S. 219-45............................. |
ad. No. 101, 2004 |
|
|
am. No. 101, 2006 |
|
Note to s. 219-45(2)........... |
am. No. 101, 2006 |
|
Division 220 |
|
|
Division 220....................... |
ad. No. 67, 2003 |
|
S. 220-1............................... |
ad. No. 67, 2003 |
|
S. 220-5............................... |
ad. No. 67, 2003 |
|
S. 220-10............................. |
ad. No. 67, 2003 |
|
Link note to s. 220-10 ....... |
rep. No. 41, 2005 |
|
S. 220-35............................. |
ad. No. 67, 2003 |
|
Link note to s. 220-35 ....... |
rep. No. 41, 2005 |
|
S. 220-501........................... |
ad. No. 67, 2003 |
|
Part 3-10 |
|
|
Part 3-10.............................. |
ad. No. 55, 2007 |
|
Division 242 |
|
|
Division 242....................... |
ad. No. 79, 2010 |
|
S. 242-10............................. |
ad. No. 79, 2010 |
|
S. 242-20............................. |
ad. No. 79, 2010 |
|
Division 245 |
|
|
Division 245....................... |
ad. No. 79, 2010 |
|
Subdivision 245-A |
|
|
S. 245-5............................... |
ad. No. 79, 2010 |
|
S. 245-10............................. |
ad. No. 79, 2010 |
|
Division 247 |
|
|
Heading to Div. 247........... |
rs. No. 61, 2011 |
|
Subdivision 247-A |
|
|
Heading to Subdiv. 247-A. |
ad. No. 61, 2011 |
|
S. 247-5............................... |
ad. No. 55, 2007 |
|
|
am. No. 61, 2011 |
|
S. 247-10............................. |
ad. No. 55, 2007 |
|
S. 247-15............................. |
ad. No. 55, 2007 |
|
S. 247-20............................. |
ad. No. 55, 2007 |
|
S. 247-25............................. |
ad. No. 55, 2007 |
|
Subdivision 247-B |
|
|
Subdivision 247-B.............. |
ad. No. 61, 2011 |
|
S. 247-75............................. |
ad. No. 61, 2011 |
|
S. 247-80............................. |
ad. No. 61, 2011 |
|
S. 247-85............................. |
ad. No. 61, 2011 |
|
Division 253 |
|
|
Division 253....................... |
ad. No. 42, 2009 |
|
Subdivision 253-A |
|
|
S. 253-5............................... |
ad. No. 42, 2009 |
|
S. 253-10............................. |
ad. No. 42, 2009 |
|
Part 3-25 |
|
|
Part 3-25.............................. |
ad. No. 56, 2010 |
|
Division 275 |
|
|
Subdivision 275-A |
|
|
S. 275-10............................. |
ad. No. 56, 2010 |
|
Part 3-30 |
|
|
Part 3-30.............................. |
ad. No. 9, 2007 |
|
Division 290 |
|
|
S. 290-10............................. |
ad. No. 9, 2007 |
|
S. 290-15............................. |
ad. No. 15, 2007 |
|
Division 292 |
|
|
S. 292-20............................. |
ad. No. 9, 2007 |
|
|
am. No. 62, 2009 |
|
S. 292-25............................. |
ad. No. 9, 2007 |
|
|
am. No. 15, 2007 |
|
S. 292-80............................. |
ad. No. 9, 2007 |
|
|
am. Nos. 15 and 79, 2007 |
|
S. 292-80A........................... |
ad. No. 9, 2007 |
|
S. 292-80B........................... |
ad. No. 9, 2007 |
|
|
am. No. 15, 2007 |
|
S. 292-80C.......................... |
ad. No. 9, 2007 |
|
|
am. No. 15, 2007 |
|
S. 292-90............................. |
ad. No. 15, 2007 |
|
Division 295 |
|
|
Subdivision 295-B |
|
|
Subdivision 295-B.............. |
ad. No. 15, 2007 |
|
S. 295-75............................. |
ad. No. 15, 2007 |
|
S. 295-80............................. |
ad. No. 15, 2007 |
|
S. 295-85............................. |
ad. No. 15, 2007 |
|
S. 295-90............................. |
ad. No. 15, 2007 |
|
S. 295-95............................. |
ad. No. 15, 2007 |
|
S. 295-100........................... |
ad. No. 15, 2007 |
|
Subdivision 295-C |
|
|
Subdivision 295-C............. |
ad. No. 15, 2007 |
|
S. 295-190........................... |
ad. No. 15, 2007 |
|
Subdivision 295-F |
|
|
Subdivision 295-F.............. |
ad. No. 15, 2007 |
|
S. 295-390........................... |
ad. No. 15, 2007 |
|
|
am. No. 15, 2009 |
|
Subdivision 295-G |
|
|
Subdivision 295-G............. |
ad. No. 15, 2007 |
|
Heading to s. 295-465....... |
rs. No. 117, 2010 |
|
S. 295-465........................... |
ad. No. 15, 2007 |
|
S. 295-466........................... |
ad. No. 117, 2010 |
|
Note to s. 295-466.............. |
ad. No. 43, 2011 |
|
S. 295-467........................... |
ad. No. 43, 2011 |
|
S. 295-485A......................... |
ad. No. 134, 2008 |
|
S. 295-485........................... |
ad. No. 143, 2007 |
|
Subdivision 295-I |
|
|
S. 295-610........................... |
ad. No. 9, 2007 |
|
Division 301 |
|
|
S. 301-5............................... |
ad. No. 15, 2007 |
|
S. 301-85............................. |
ad. No. 9, 2007 |
|
Division 302 |
|
|
S. 302-5............................... |
ad. No. 15, 2007 |
|
S. 302-195........................... |
ad. No. 9, 2007 |
|
S. 302-195A......................... |
ad. No. 134, 2008 |
|
Division 303 |
|
|
Division 303....................... |
ad. No. 38, 2008 |
|
S. 303-10............................. |
ad. No. 38, 2008 |
|
Division 304 |
|
|
Division 304....................... |
ad. No. 15, 2007 |
|
S. 304-15............................. |
ad. No. 15, 2007 |
|
Division 305 |
|
|
Division 305....................... |
ad. No. 12, 2012 |
|
Subdivision 305-B |
|
|
S. 305-80............................. |
ad. No. 12, 2012 |
|
Division 306 |
|
|
Division 306....................... |
ad. No. 15, 2007 |
|
S. 306-10............................. |
ad. No. 15, 2007 |
|
Division 307 |
|
|
S. 307-125........................... |
ad. No. 9, 2007 |
|
|
am. Nos. 15 and 143, 2007 |
|
S. 307-290........................... |
ad. No. 143, 2007 |
|
S. 307-345........................... |
ad. No. 9, 2007 |
|
Part 3-10 relocated............. |
No. 15, 2007 |
|
Part 3-32 |
|
|
Part 3-32.............................. |
ad. No. 88, 2009 |
|
Division 316 |
|
|
Subdivision 316-A |
|
|
S. 316-1............................... |
ad. No. 88, 2009 |
|
Part 3-35 |
|
|
Heading to Part 3-35.......... |
rs. No. 42, 2009 |
|
Part 3-35.............................. |
ad. No. 89, 2000 |
|
Division 320 |
|
|
Subdivision 320-A |
|
|
S. 320-5............................... |
ad. No. 89, 2000 |
|
|
am. No. 143, 2007 |
|
Subdivision 320-C |
|
|
S. 320-85............................. |
ad. No. 89, 2000 |
|
|
am. No. 143, 2007 |
|
Subdivision 320-D |
|
|
Subdivision 320-D............. |
ad. No. 83, 2004 |
|
S. 320-100........................... |
ad. No. 83, 2004 |
|
Subdivision 320-F |
|
|
Heading to Subdiv. 320-F. |
rs. No. 83, 2004 |
|
S. 320-170........................... |
ad. No. 89, 2000 |
|
|
am. No. 143, 2007 |
|
S. 320-175........................... |
ad. No. 89, 2000 |
|
|
am. No. 83, 2004 |
|
S. 320-180........................... |
ad. No. 12, 2012 |
|
|
am. No. 12, 2012 |
|
Subdivision 320-H |
|
|
S. 320-225........................... |
ad. No. 89, 2000 |
|
|
am. No. 143, 2007 |
|
S. 320-230........................... |
ad. No. 89, 2000 |
|
|
am. No. 83, 2004 |
|
Division 322 |
|
|
Division 322....................... |
ad. No. 42, 2009 |
|
Subdivision 322-B |
|
|
S. 322-25............................. |
ad. No. 42, 2009 |
|
S. 322-30............................. |
ad. No. 42, 2009 |
|
Part 3-45 |
|
|
Link note to Part 3-45 ....... |
rep. No. 41, 2005 |
|
Division 328 |
|
|
Division 328 ...................... |
ad. No. 41, 2005 |
|
Heading to Div. 328........... |
rs. No. 80, 2007 |
|
S. 328-1............................... |
ad. No. 80, 2007 |
|
S. 328-110........................... |
ad. No. 80, 2007 |
|
S. 328-111........................... |
ad. No. 80, 2007 |
|
|
am. No. 23, 2012 |
|
S. 328-112........................... |
ad. No. 80, 2007 |
|
|
am. No. 23, 2012 |
|
S. 328-115........................... |
ad. No. 41, 2005 |
|
|
am. No. 80, 2007 |
|
S. 328-120........................... |
ad. No. 41, 2005 |
|
|
rs. No. 80, 2007 |
|
S. 328-125........................... |
ad. No. 41, 2005 |
|
S. 328-175........................... |
ad. No. 80, 2007 |
|
S. 328-185........................... |
ad. No. 80, 2007 |
|
S. 328-195........................... |
ad. No. 80, 2007 |
|
S. 328-200........................... |
ad. No. 23, 2012 |
|
S. 328-440........................... |
ad. No. 41, 2005 |
|
|
rs. No. 80, 2007 |
|
Division 330....................... |
rep. No. 101, 2006 |
|
Link note to Div. 330 ......... |
rep. No. 41, 2005 |
|
S. 330-1............................... |
rep. No. 101, 2006 |
|
S. 330-5............................... |
rep. No. 101, 2006 |
|
S. 330-10............................. |
rep. No. 101, 2006 |
|
S. 330-15............................. |
rep. No. 101, 2006 |
|
S. 330-20............................. |
am. No. 16, 1998 |
|
|
rep. No. 101, 2006 |
|
Link note to s. 330-20 ....... |
rep. No. 41, 2005 |
|
S. 330-25............................. |
rep. No. 101, 2006 |
|
S. 330-30............................. |
rep. No. 101, 2006 |
|
S. 330-35............................. |
rep. No. 101, 2006 |
|
S. 330-40............................. |
rep. No. 101, 2006 |
|
S. 330-45............................. |
rep. No. 101, 2006 |
|
S. 330-50............................. |
rep. No. 101, 2006 |
|
S. 330-55............................. |
rep. No. 101, 2006 |
|
Link note to s. 330-55 ....... |
rep. No. 41, 2005 |
|
S. 330-60............................. |
rep. No. 101, 2006 |
|
Link note to s. 330-60 ....... |
rep. No. 41, 2005 |
|
S. 330-65............................. |
rep. No. 101, 2006 |
|
S. 330-70............................. |
rep. No. 101, 2006 |
|
S. 330-72............................. |
rep. No. 101, 2006 |
|
Link note to s. 330-72 ....... |
rep. No. 41, 2005 |
|
S. 330-75............................. |
am. No. 54, 1999 |
|
|
rep. No. 101, 2006 |
|
Link note to s. 330-75........ |
rs. No. 46, 1998 |
|
|
rep. No. 41, 2005 |
|
Division 355 |
|
|
Division 355....................... |
ad. No. 93, 2011 |
|
Subdivision 355-D |
|
|
S. 355-200........................... |
ad. No. 93, 2011 |
|
Subdivision 355-E |
|
|
S. 355-320........................... |
ad. No. 93, 2011 |
|
S. 355-325........................... |
ad. No. 93, 2011 |
|
S. 355-340........................... |
ad. No. 93, 2011 |
|
Subdivision 355-F |
|
|
S. 355-415........................... |
ad. No. 93, 2011 |
|
Subdivision 355-K |
|
|
S. 355-550........................... |
ad. No. 93, 2011 |
|
Subdivision 355-M |
|
|
S. 355-600........................... |
ad. No. 93, 2011 |
|
S. 355-605........................... |
ad. No. 93, 2011 |
|
S. 355-610........................... |
ad. No. 93, 2011 |
|
Division 373 ...................... |
ad. No. 46, 1998 |
|
|
rep. No. 101, 2006 |
|
S. 373-1............................... |
ad. No. 46, 1998 |
|
|
rep. No. 101, 2006 |
|
Link note to s. 373-1 ......... |
rep. No. 41, 2005 |
|
S. 373-10............................. |
ad. No. 46, 1998 |
|
|
rep. No. 101, 2006 |
|
Link note to s. 373-10 ....... |
rep. No. 41, 2005 |
|
S. 373-65............................. |
ad. No. 46, 1998 |
|
|
rep. No. 101, 2006 |
|
Link note to s. 373-65 ....... |
rep. No. 41, 2005 |
|
S. 373-100........................... |
ad. No. 46, 1998 |
|
|
rep. No. 101, 2006 |
|
Link note to s. 373-100 ..... |
rep. No. 41, 2005 |
|
Division 375 |
|
|
Link note to Div. 375 ......... |
rep. No. 41, 2005 |
|
Subdivision 375-G |
|
|
S. 375-100........................... |
am. No. 164, 2007 |
|
S. 375-105........................... |
am. No. 101, 2006 |
|
S. 375-110........................... |
am. No. 164, 2007 |
|
Link note to s. 375-110 ..... |
rep. No. 41, 2005 |
|
Division 385 ...................... |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 385-100........................... |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Link note to s. 385-100 ..... |
rep. No. 41, 2005 |
|
S. 385-130........................... |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 385-135........................... |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Link note to s. 385-135 ..... |
rep. No. 41, 2005 |
|
Division 387 ...................... |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 387-50............................. |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Link note to s. 387-50 ....... |
rep. No. 41, 2005 |
|
S. 387-80............................. |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 387-85............................. |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 387-120........................... |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Link note to s. 387-120 ..... |
rep. No. 41, 2005 |
|
S. 387-140........................... |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Link note to s. 387-140...... |
rep. No. 46, 1998 |
|
Subdivision 387-C............. |
ad. No. 46, 1998 |
|
|
rep. No. 101, 2006 |
|
S. 387-160........................... |
ad. No. 46, 1998 |
|
|
rep. No. 101, 2006 |
|
Link note to s. 387-160 ..... |
rep. No. 41, 2005 |
|
S. 387-175........................... |
ad. No. 46, 1998 |
|
|
rep. No. 101, 2006 |
|
Link note to s. 387-175 ..... |
rep. No. 41, 2005 |
|
S. 387-190........................... |
ad. No. 46, 1998 |
|
|
rep. No. 101, 2006 |
|
S. 387-195........................... |
ad. No. 46, 1998 |
|
|
rep. No. 101, 2006 |
|
Link note to s. 387-195 ..... |
rep. No. 41, 2005 |
|
S. 387-205........................... |
ad. No. 46, 1998 |
|
|
rep. No. 101, 2006 |
|
S. 387-300........................... |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Link note to s. 387-300 ..... |
rep. No. 41, 2005 |
|
S. 387-315........................... |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 387-350........................... |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Link note to s. 387-350 ..... |
rep. No. 41, 2005 |
|
S. 387-375........................... |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 387-400........................... |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Link note to s. 387-400 ..... |
rep. No. 41, 2005 |
|
S. 387-410........................... |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 387-415........................... |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 387-450........................... |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Link note to s. 387-450 ..... |
rep. No. 41, 2005 |
|
S. 387-470........................... |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 387-472........................... |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Link note to s. 387-472 ..... |
rep. No. 41, 2005 |
|
S. 387-485........................... |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Link note to s. 387-485 ..... |
rep. No. 41, 2005 |
|
S. 387-505........................... |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 387-507........................... |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Link note to s. 387-507 ..... |
ad. No. 46, 1998 |
|
|
rep. No. 41, 2005 |
|
Division 392 |
|
|
Division 392 ...................... |
ad. No. 46, 1998 |
|
S. 392-1............................... |
ad. No. 46, 1998 |
|
Link note to s. 392-1 ......... |
rep. No. 41, 2005 |
|
S. 392-25............................. |
ad. No. 46, 1998 |
|
Link note to s. 392-25 ....... |
rep. No. 41, 2005 |
|
Division 393 |
|
|
Division 393....................... |
ad. No. 79, 2010 |
|
Subdivision 393-A |
|
|
S. 393-1............................... |
ad. No. 79, 2010 |
|
S. 393-5............................... |
ad. No. 79, 2010 |
|
S. 393-10............................. |
ad. No. 79, 2010 |
|
S. 393-27............................. |
ad. No. 62, 2011 |
|
Subdivision 393-B |
|
|
S. 393-40............................. |
ad. No. 79, 2010 |
|
Division 400 ...................... |
ad. No. 46, 1998 |
|
|
rep. No. 101, 2006 |
|
S. 400-10............................. |
ad. No. 46, 1998 |
|
|
rep. No. 101, 2006 |
|
S. 400-20............................. |
ad. No. 46, 1998 |
|
|
rep. No. 101, 2006 |
|
Link note to s. 400-20 ....... |
rep. No. 41, 2005 |
|
S. 400-50............................. |
ad. No. 46, 1998 |
|
|
rep. No. 101, 2006 |
|
Link note to s. 400-50 ....... |
rep. No. 41, 2005 |
|
S. 400-100........................... |
ad. No. 46, 1998 |
|
|
rep. No. 101, 2006 |
|
Link note to s. 400-100 ..... |
rep. No. 41, 2005 |
|
Division 405 ...................... |
ad. No. 46, 1998 |
|
|
rep. No. 101, 2006 |
|
S. 405-1............................... |
ad. No. 46, 1998 |
|
|
rep. No. 101, 2006 |
|
Link note to s. 405-1 ......... |
am. No. 162, 2001 |
|
|
rs. No. 68, 2002 |
|
|
rep. No. 23, 2005 |
|
Division 410 |
|
|
Division 410....................... |
ad. No. 23, 2005 |
|
S. 410-1............................... |
ad. No. 23, 2005 |
|
|
am. No. 126, 2009 |
|
Part 3-50 |
|
|
Part 3-50.............................. |
ad. No. 132, 2011 |
|
Division 420 |
|
|
Subdivision 420-A |
|
|
S. 420-1............................... |
ad. No. 132, 2011 |
|
Subdivision 420-B |
|
|
S. 420-5............................... |
ad. No. 132, 2011 |
|
Part 3-80 |
|
|
Part 3-80.............................. |
ad. No. 12, 2012 |
|
Division 620 |
|
|
Subdivision 620-A |
|
|
S. 620-10............................. |
ad. No. 12, 2012 |
|
Part 3-90 |
|
|
Part 3-90 ............................. |
ad. No. 68, 2002 |
|
Division 700 |
|
|
S. 700-1 .............................. |
ad. No. 68, 2002 |
|
|
rs. Nos. 90 and 117, 2002 |
|
|
am. No. 117, 2002; Nos. 16 and 67, 2003 |
|
Division 701 |
|
|
Division 701....................... |
ad. No. 90, 2002 |
|
Subdivision 701-A |
|
|
S. 701-1 .............................. |
ad. No. 90, 2002 |
|
S. 701-5 .............................. |
ad. No. 90, 2002 |
|
|
am. No. 16, 2003; No. 20, 2004; No. 162, 2005; No. 56, 2010 |
|
S. 701-7 .............................. |
ad. No. 107, 2003 |
|
S. 701-10 ............................ |
ad. No. 90, 2002 |
|
Subdivision 701-B |
|
|
ad. No. 90, 2002 |
|
|
|
am. No. 16, 2003; No. 83, 2004 |
|
am. No. 16, 2003 |
|
|
S. 701-20 ............................ |
ad. No. 90, 2002 |
|
|
am. No. 16, 2003 |
|
S. 701-25 ............................ |
ad. No. 90, 2002 |
|
|
am. No. 16, 2003 |
|
Heading to s. 701-30 ........ |
am. No. 16, 2003 |
|
|
rep. No. 101, 2006 |
|
Subhead. to s. 701-30(4) .. |
rs. No. 107, 2003 |
|
|
rep. No. 101, 2006 |
|
S. 701-30 ............................ |
ad. No. 90, 2002 |
|
|
am. No. 16, 2003 (as am. by No. 56, 2010); No. 107, 2003; No. 41, 2005 |
|
|
rep. No. 101, 2006 |
|
Note to s. 701-30(2) .......... |
ad. No. 117, 2002 |
|
|
rep. No. 101, 2006 |
|
S. 701-32............................. |
ad. No. 23, 2005 |
|
S. 701-34............................. |
ad. No. 23, 2005 |
|
|
rep. No. 56, 2010 |
|
Heading to s. 701-35......... |
am. No. 168, 2006 |
|
S. 701-35 ............................ |
ad. No. 90, 2002 |
|
|
am. No. 16, 2003; No. 168, 2006 |
|
S. 701-40 ............................ |
ad. No. 90, 2002 |
|
|
am. No. 56, 2010 |
|
S. 701-45 ............................ |
ad. No. 90, 2002 |
|
S. 701-50............................. |
ad. No. 83, 2004 |
|
|
am. No. 101, 2006 |
|
Division 701A |
|
|
Division 701A..................... |
ad. No. 117, 2002 |
|
S. 701A-1 ............................ |
ad. No. 117, 2002 |
|
S. 701A-5 ............................ |
ad. No. 117, 2002 |
|
S. 701A-7............................. |
ad. No. 132, 2011 |
|
S. 701A-10 .......................... |
ad. No. 117, 2002 |
|
Division 701B |
|
|
Heading to Div. 701B ........ |
rs. No. 16, 2003 |
|
Division 701B..................... |
ad. No. 117, 2002 |
|
S. 701B-1 ............................ |
ad. No. 117, 2002 |
|
|
am. No. 107, 2003 |
|
Division 701C |
|
|
Division 701C..................... |
ad. No. 16, 2003 |
|
Subdivision 701C-A |
|
|
S. 701C-1 ........................... |
ad. No. 16, 2003 |
|
Note to s. 701C-1............... |
ad. No. 67, 2003 |
|
Link note to s. 701C-1 ...... |
rep. No. 41, 2005 |
|
Subdivision 701C-B |
|
|
Heading to s. 701C-10....... |
rs. No. 143, 2007 |
|
S. 701C-10 ......................... |
ad. No. 16, 2003 |
|
Note to s. 701C-10(1)......... |
ad. No. 67, 2003 |
|
Heading to s. 701C-15....... |
rs. No. 143, 2007 |
|
S. 701C-15 ......................... |
ad. No. 16, 2003 |
|
Note to s. 701C-15(1)......... |
ad. No. 67, 2003 |
|
S. 701C-20 ......................... |
ad. No. 16, 2003 |
|
Subdivision 701C-C |
|
|
S. 701C-25 ......................... |
ad. No. 16, 2003 |
|
S. 701C-30 ......................... |
ad. No. 16, 2003 |
|
|
am. No. 67, 2003 |
|
Note 2 to s. 701C-30.......... |
am. No. 67, 2003 |
|
S. 701C-35 ......................... |
ad. No. 16, 2003 |
|
|
am. No. 67, 2003 |
|
S. 701C-40 ......................... |
ad. No. 16, 2003 |
|
S. 701C-50 ......................... |
ad. No. 16, 2003 |
|
Division 701D |
|
|
Division 701D..................... |
ad. No. 101, 2004 |
|
Subdivision 701D-A |
|
|
S. 701D-1............................ |
ad. No. 101, 2004 |
|
|
am. No. 143, 2007 |
|
Link note to s. 701D-1 ...... |
rep. No. 41, 2005 |
|
Subdivision 701D-B |
|
|
S. 701D-10.......................... |
ad. No. 101, 2004 |
|
|
am. No. 83, 2004; No. 64, 2005; No. 143, 2007 |
|
S. 701D-15.......................... |
ad. No. 101, 2004 |
|
|
am. No. 56, 2010 |
|
Division 702 |
|
|
Division 702....................... |
ad. No. 90, 2002 |
|
S. 702-1 .............................. |
ad. No. 90, 2002 |
|
S. 702-4............................... |
ad. No. 83, 2004 |
|
S. 702-5 .............................. |
ad. No. 90, 2002 |
|
Division 703 |
|
|
S. 703-30 ............................ |
ad. No. 68, 2002 |
|
Link note to s. 703-30........ |
rep. No. 23, 2005 |
|
S. 703-35............................. |
ad. No. 133, 2009 |
|
Division 705 |
|
|
Division 705....................... |
ad. No. 23, 2005 |
|
Subdivision 705-E |
|
|
S. 705-300........................... |
ad. No. 23, 2005 |
|
S. 705-305........................... |
ad. No. 23, 2005 |
|
Note to s. 705-305(9)......... |
am. No. 56, 2010 |
|
S. 705-310........................... |
ad. No. 23, 2005 |
|
Division 707 |
|
|
Heading to Division 707... |
rs. No. 20, 2004 |
|
Subdivision 707-A |
|
|
Subdivision 707-A.............. |
ad. No. 20, 2004 |
|
S. 707-145 .......................... |
ad. No. 20, 2004 |
|
|
am. No. 162, 2005 |
|
Subdivision 707-C |
|
|
Heading to s. 707-325(3) .. |
rs. No. 90, 2002 |
|
Heading to s. 707-325(5) .. |
rs. No. 90, 2002 |
|
S. 707-325 .......................... |
ad. No. 68, 2002 |
|
|
am. No. 90, 2002; Nos. 20 and 101, 2004; Nos. 41 and 162, 2005; No. 143, 2007 |
|
Note to s. 707-325(3) ........ |
ad. No. 90, 2002 |
|
Note to s. 707-325(5) ........ |
ad. No. 41, 2005 |
|
S. 707-326 .......................... |
ad. No. 16, 2003 |
|
|
am. No. 143, 2007 |
|
S. 707-327 .......................... |
ad. No. 68, 2002 |
|
|
am. No. 90, 2002; No. 20, 2004; No. 162, 2005 |
|
Note to s. 707-327(1) ........ |
ad. No. 90, 2002 |
|
Note to s. 707-327(5) ........ |
ad. No. 41, 2005 |
|
Note to s. 707-327(6) ........ |
am. No. 90, 2002 |
|
S. 707-328 .......................... |
ad. No. 68, 2002 |
|
S. 707-328A ........................ |
ad. No. 16, 2003 |
|
|
am. No. 20, 2004; No. 162, 2005; No. 143, 2007 |
|
Note to s. 707-328A(4) ...... |
ad. No. 41, 2005 |
|
S. 707-329 .......................... |
ad. No. 68, 2002 |
|
Link note to s. 707-329 ..... |
rep. No. 41, 2005 |
|
S. 707-350 .......................... |
ad. No. 68, 2002 |
|
|
am. Nos. 20 and 101, 2004; No. 162, 2005 |
|
Note to s. 707-350(5) ........ |
ad. No. 41, 2005 |
|
S. 707-355 .......................... |
ad. No. 41, 2005 |
|
Subdivision 707-D |
|
|
S. 707-405 .......................... |
ad. No. 68, 2002 |
|
Link note to s. 707-405 ..... |
rs. No. 90, 2002 |
|
|
rep. No. 23, 2005 |
|
Division 709 |
|
|
Division 709 ...................... |
ad. No. 41, 2005 |
|
Subdivision 709-D |
|
|
S. 709-200........................... |
ad. No. 41, 2005 |
|
Division 712 |
|
|
Division 712....................... |
ad. No. 23, 2005 |
|
Subdivision 712-E |
|
|
S. 712-305........................... |
ad. No. 23, 2005 |
|
Division 713 |
|
|
Division 713....................... |
ad. No. 16, 2003 |
|
Subdivision 713-L |
|
|
S. 713-500 .......................... |
ad. No. 16, 2003 |
|
S. 713-505 .......................... |
ad. No. 16, 2003 |
|
S. 713-510 .......................... |
ad. No. 16, 2003 |
|
S. 713-515 .......................... |
ad. No. 16, 2003 |
|
S. 713-520 .......................... |
ad. No. 16, 2003 |
|
S. 713-525 .......................... |
ad. No. 16, 2003 |
|
S. 713-530 .......................... |
ad. No. 16, 2003 |
|
S. 713-535 .......................... |
ad. No. 16, 2003 |
|
S. 713-540 .......................... |
ad. No. 16, 2003 |
|
S. 713-545 .......................... |
ad. No. 16, 2003 |
|
Subdivision 713-M |
|
|
Subdivision 713-M............. |
ad. No. 41, 2005 |
|
S. 713-700........................... |
ad. No. 41, 2005 |
|
Division 715 |
|
|
Division 715....................... |
ad. No. 23, 2005 |
|
Subdivision 715-F |
|
|
Subdivision 715-F.............. |
ad. No. 15, 2009 |
|
S. 715-380........................... |
ad. No. 15, 2009 |
|
Subdivision 715-J |
|
|
S. 715-658........................... |
ad. No. 23, 2005 |
|
S. 715-659........................... |
ad. No. 23, 2005 |
|
Subdivision 715-K |
|
|
S. 715-698........................... |
ad. No. 23, 2005 |
|
S. 715-699........................... |
ad. No. 23, 2005 |
|
Division 716 |
|
|
Division 716....................... |
ad. No. 23, 2005 |
|
Subdivision 716-G |
|
|
S. 716-340........................... |
ad. No. 23, 2005 |
|
Division 717 ...................... |
ad. No. 90, 2002 |
|
|
rep. No. 143, 2007 |
|
S. 717-15 ............................ |
ad. No. 90, 2002 |
|
|
rep. No. 143, 2007 |
|
S. 717-20 ............................ |
ad. No. 90, 2002 |
|
|
rep. No. 143, 2007 |
|
S. 717-25 ............................ |
ad. No. 90, 2002 |
|
|
rep. No. 143, 2007 |
|
Link note to s. 717-25 ....... |
rs. No. 117, 2002 |
|
|
rep. No. 41, 2005 |
|
S. 717-30 ............................ |
ad. No. 117, 2002 |
|
|
rep. No. 143, 2007 |
|
Division 719 |
|
|
Division 719 ...................... |
ad. No. 117, 2002 |
|
Subdivision 719-A |
|
|
Subdivision 719-A.............. |
ad. No. 16, 2003 |
|
S. 719-2 .............................. |
ad. No. 16, 2003 |
|
|
am. Nos. 67 and 107, 2003 |
|
Subdivision 719-B |
|
|
Subdivision 719-B.............. |
ad. No. 16, 2003 |
|
S. 719-5 .............................. |
ad. No. 16, 2003 |
|
S. 719-10............................. |
ad. No. 67, 2003 |
|
S. 719-15............................. |
ad. No. 101, 2004 |
|
S. 719-30............................. |
ad. No. 133, 2009 |
|
Subdivision 719-C |
|
|
S. 719-160 .......................... |
ad. No. 117, 2002 |
|
|
am. No. 107, 2003 |
|
S. 719-161........................... |
ad. No. 83, 2004 |
|
S. 719-163 .......................... |
ad. No. 16, 2003 |
|
S. 719-165 .......................... |
ad. No. 117, 2002 |
|
Subdivision 719-F |
|
|
S. 719-305 .......................... |
ad. No. 117, 2002 |
|
Link note to s. 719-305 ..... |
rep. No. 41, 2005 |
|
S. 719-310 .......................... |
ad. No. 20, 2004 |
|
|
am. No. 162, 2005 |
|
Subdivision 719-I |
|
|
Subdivision 719-I............... |
ad. No. 162, 2005 |
|
S. 719-450 .......................... |
ad. No. 162, 2005 |
|
Division 721 |
|
|
Division 721....................... |
ad. No. 79, 2010 |
|
Subdivision 721-A |
|
|
S. 721-25............................. |
ad. No. 79, 2010 |
|
Part 3-95 |
|
|
Part 3-95 ............................. |
ad. No. 90, 2002 |
|
Division 723 |
|
|
S. 723-1 .............................. |
ad. No. 90, 2002 |
|
|
am. No. 16, 2003 |
|
Division 725 |
|
|
S. 725-1 .............................. |
ad. No. 90, 2002 |
|
Division 727 |
|
|
S. 727-1 .............................. |
ad. No. 90, 2002 |
|
|
am. No. 16, 2003 |
|
S. 727- 230 .......................... |
ad. No. 20, 2004 |
|
S. 727-470........................... |
ad. No. 80, 2007 |
|
Chapter 4 |
|
|
Chapt. 4.............................. |
ad. No. 162, 2001 |
|
Part 4-5 |
|
|
Link note to Part 4-5 ......... |
rep. No. 41, 2005 |
|
Division 770 |
|
|
Division 770 ...................... |
ad. No. 143, 2007 |
|
Subdivision 770-A |
|
|
S. 770-1............................... |
ad. No. 143, 2007 |
|
|
am. No. 88, 2009 |
|
S. 770-5............................... |
ad. No. 143, 2007 |
|
|
am. No. 88, 2009 |
|
Heading to s. 770-10......... |
rs. No. 88, 2009 |
|
S. 770-10............................. |
ad. No. 143, 2007 |
|
|
am. No. 88, 2009 |
|
S. 770-15............................. |
ad. No. 143, 2007 |
|
S. 770-20............................. |
ad. No. 143, 2007 |
|
S. 770-25............................. |
ad. No. 143, 2007 |
|
S. 770-30............................. |
ad. No. 143, 2007 |
|
|
am. No. 88, 2009 |
|
S. 770-35............................. |
ad. No. 143, 2007 |
|
Subdivision 770-B |
|
|
S. 770-80............................. |
ad. No. 143, 2007 |
|
S. 770-85............................. |
ad. No. 143, 2007 |
|
S. 770-90............................. |
ad. No. 143, 2007 |
|
S. 770-95............................. |
ad. No. 143, 2007 |
|
|
am. No. 88, 2009 |
|
Note to s. 770-95................ |
ad. No. 88, 2009 |
|
Notes 1, 2 to s. 770-95....... |
rep. No. 88, 2009 |
|
S. 770-100........................... |
ad. No. 143, 2007 |
|
|
am. No. 88, 2009 |
|
S. 770-105........................... |
ad. No. 143, 2007 |
|
S. 770-110........................... |
ad. No. 143, 2007 |
|
Subdivision 770-C |
|
|
S. 770-160........................... |
ad. No. 143, 2007 |
|
S. 770-165........................... |
ad. No. 143, 2007 |
|
|
am. No. 88, 2009 |
|
Heading to s. 770-170....... |
rs. No. 88, 2009 |
|
S. 770-170........................... |
ad. No. 143, 2007 |
|
|
am. No. 88, 2009 |
|
Subdivision 770-D |
|
|
S. 770-220........................... |
ad. No. 143, 2007 |
|
S. 770-225........................... |
ad. No. 143, 2007 |
|
S. 770-230........................... |
ad. No. 143, 2007 |
|
|
am. No. 56, 2010 |
|
Subdivision 770-E |
|
|
S. 770-285........................... |
ad. No. 143, 2007 |
|
S. 770-290........................... |
ad. No. 143, 2007 |
|
S. 770-295........................... |
ad. No. 143, 2007 |
|
S. 770-300........................... |
ad. No. 143, 2007 |
|
S. 770-305........................... |
ad. No. 143, 2007 |
|
S. 770-310........................... |
ad. No. 143, 2007 |
|
Division 820 |
|
|
S. 820-10 ............................ |
ad. No. 162, 2001 |
|
|
am. No. 117, 2002 |
|
S. 820-12 ............................ |
ad. No. 162, 2001 |
|
S. 820-15 ............................ |
ad. No. 162, 2001 |
|
|
rep. No. 101, 2006 |
|
S. 820-20 ............................ |
ad. No. 162, 2001 |
|
|
rep. No. 101, 2006 |
|
S. 820-25 ............................ |
ad. No. 162, 2001 |
|
|
rep. No. 101, 2006 |
|
S. 820-30 ............................ |
ad. No. 162, 2001 |
|
|
rep. No. 101, 2006 |
|
S. 820-35 ............................ |
ad. No. 162, 2001 |
|
|
rep. No. 101, 2006 |
|
S. 820-40 ............................ |
ad. No. 162, 2001 |
|
|
am. No. 53, 2002 |
|
|
rep. No. 101, 2006 |
|
S. 820-45 ............................ |
ad. No. 162, 2005 |
|
|
am. No. 79, 2007 |
|
Division 830 |
|
|
Division 830....................... |
ad. No. 101, 2004 |
|
S. 830-1............................... |
ad. No. 101, 2004 |
|
S. 830-5............................... |
ad. No. 101, 2004 |
|
|
rep. No. 101, 2006 |
|
S. 830-10............................. |
ad. No. 101, 2004 |
|
|
rep. No. 101, 2006 |
|
S. 830-15............................. |
ad. No. 101, 2004 |
|
|
am. No. 161, 2005 |
|
S. 830-20............................. |
ad. No. 101, 2004 |
|
|
am. No. 143, 2007 |
|
Division 840 |
|
|
Division 840....................... |
ad. No. 32, 2008 |
|
Subdivision 840-M |
|
|
S. 840-805........................... |
ad. No. 32, 2008 |
|
S. 840-810........................... |
ad. No. 32, 2008 |
|
Chapter 5 |
|
|
Chapt. 5.............................. |
ad. No. 164, 2007 |
|
Part 5-35 |
|
|
Division 909 |
|
|
S. 909-1............................... |
ad. No. 164, 2007 |
|
Chapter 6 |
|
|
Chapt. 6.............................. |
ad. No. 46, 1998 |
|
Part 6-1 |
|
|
Link note to Part 6-1 ......... |
rep. No. 41, 2005 |
|
Division 960 |
|
|
Subdivision 960-E |
|
|
Subdivision 960-E.............. |
ad. No. 117, 1999 |
|
S. 960-100........................... |
ad. No. 117, 1999 |
|
S. 960-105........................... |
ad. No. 117, 1999 |
|
|
am. No. 66, 2000 |
|
S. 960-110........................... |
ad. No. 117, 1999 |
|
|
am. No. 66, 2000 |
|
S. 960-115........................... |
ad. No. 58, 2006 |
|
Subdivision 960-M |
|
|
Subdivision 960-M............. |
ad. No. 46, 1998 |
|
S. 960-262........................... |
ad. No. 46, 1998 |
|
S. 960-275........................... |
ad. No. 46, 1998 |
Note 2
Tax Laws Amendment (2007 Measures No. 4) Act 2007 (No. 143, 2007)
The following amendment commences on 30 June 2014:
Schedule 1
227 Division 770
Repeal the Division.
As at 2 April 2012 the amendment is not incorporated in this compilation.
Note 3
Paragraph 77(1)(b) of Schedule 4--Schedule 1 (item 100) of the Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009 (No. 15, 2009) provides as follows:
Schedule 1
100 Paragraph 77(1)(b) of Schedule 4
Repeal the paragraph.
The proposed amendment was misdescribed and is not incorporated in this compilation.
Note 4
Superannuation Legislation Amendment Act 2010 (No. 117, 2010)
The following amendment commences on 1 January 2017:
Schedule 2
7 Section 295-466
Repeal the section.
As at 2 April 2012 the amendment is not incorporated in this compilation.
Note 5
Tax Laws Amendment (Temporary Flood and Cyclone Reconstruction Levy) Act 2011 (No. 16, 2011)
The following amendment commences on 1 July 2016:
Schedule 2
3 Section 4-10
Repeal the section.
As at 2 April 2012 the amendment is not incorporated in this compilation.
Note 6
Tax Laws Amendment (2011 Measures No. 4) Act 2011 (No. 43, 2011)
The following amendment commences on 1 January 2017:
Schedule 3
12 Section 295-467
Repeal the section.
As at 2 April 2012 the amendment is not incorporated in this compilation.
Table A
Application, saving or transitional provisions
Tax Law Improvement Act 1997 (No. 121, 1997)
An amendment made by an item in a Schedule (except Schedule 1) applies to assessments for the 1997-98 income year and later income years, unless otherwise indicated in that Schedule.
Taxation Laws Amendment Act (No. 1) 1998 (No. 16, 1998)
Schedule 7
6 Application
The amendments made by this Schedule apply to assessments for the 1997-98 income year and later income years.
Tax Law Improvement Act (No. 1) 1998 (No. 46, 1998)
An amendment made by an item in a Schedule (except an item in Schedule 1 or in Part 1 of any of Schedules 2 to 8) applies to assessments for the 1998-99 income year and later income years, unless otherwise indicated in the Schedule in which the item appears.
Schedule 9
8 Application
The amendments made by this Schedule apply to assessments for the 1997-98 income year and later income years.
Taxation Laws Amendment Act (No. 6) 1999 (No. 54, 1999)
Schedule 4
10 Application
The amendments made by items 6 to 9 apply to assessments for the 1997-98 income year and later income years.
A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 (No. 83, 1999)
Schedule 10
68 Application
(1) Subject to this item, the amendments made by this Schedule apply to assessments in relation to the 2000-2001 year of income and later years of income.
Taxation Laws Amendment Act (No. 2) 1999 (No. 93, 1999)
Schedule 3
33 Application
(1) The amendments made by this Schedule other than items 8, 9, 10 and 11 apply where the transition time or acquisition time, as the case may be, referred to in Division 58 inserted in the Income Tax Assessment Act 1997 by item 7 is a time on or after 4 August 1997.
Taxation Laws Amendment Act (No. 4) 1999 (No. 94, 1999)
Schedule 5
35 Application of amendments
Subject to item 37, the amendments made by this Schedule apply to assessments for the 1998-99 income year and all later income years.
New
Business Tax System (Integrity and Other Measures) Act 1999
(No. 169,
1999)
Schedule 1
18 Application of amendments
The amendments made by this Schedule apply to assessments for the income year in which 22 February 1999 occurs and later income years.
New Business Tax System (Miscellaneous) Act (No. 2) 2000 (No. 89, 2000)
Section 170 of the Income Tax Assessment Act 1936 does not prevent the amendment of an assessment made before the commencement of this section for the purposes of giving effect to this Act.
Schedule 2
88 Application of amendments made by this Part
The amendments made by items 85 and 86 apply to assessments for the income year in which 21 September 1999 occurred and later income years.
Taxation Laws Amendment Act (No. 4) 2000 (No. 114, 2000)
Schedule 4
82 Application
(1) The amendments made by this Schedule (other than by item 45) apply to assessments for the 1998-99 income year and later income years.
(2) The amendment made by item 45 of this Schedule applies to CGT events happening on or after the day on which this Act receives the Royal Assent.
Taxation Laws Amendment Act (No. 7) 2000 (No. 173, 2000)
Schedule 4
65 Application of amendments
(1) The amendments made by this Schedule (except those made by items 2, 6 and 30) apply to assessments for the 1998-99 income year and later income years.
Taxation Laws Amendment Act (No. 4) 2002 (No. 53, 2002)
Schedule 1
46 Application--amendments of the Income Tax Assessment Act 1997 and the Income Tax (Transitional Provisions) Act 1997
The amendments of the Income Tax Assessment Act 1997 and the Income Tax (Transitional Provisions) Act 1997 made by this Schedule apply in relation to an income year that begins on or after 1 July 2001.
New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (No. 90, 2002)
Schedule 14
19 Application
The amendments made by this Schedule apply to a time at or after 1 pm (by legal time in the Australian Capital Territory) on 11 November 1999.
New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 (No. 117, 2002)
Schedule 12
25 Application of Subdivision 170-A of the Income Tax (Transitional Provisions) Act 1997
Subdivision 170-A of the Income Tax (Transitional Provisions) Act 1997 applies to income years ending after 1 July 2002.
28 Application of amendments of Subdivision 170-B of the Income Tax (Transitional Provisions) Act 1997
The amendments of Subdivision 170-B of the Income Tax (Transitional Provisions) Act 1997 made by this Schedule apply to income years ending after 1 July 2002.
Taxation Laws Amendment Act (No. 5) 2002 (No. 119, 2002)
Schedule 1
8 Application of amendments
The amendments of the Income Tax (Transitional Provisions) Act 1997 and the Income Tax Assessment Act 1997 made by this Schedule apply to assessments for the 2001-2002 income year.
New Business Tax System (Consolidation
and Other Measures) Act 2003
(No. 16, 2003)
Schedule 26
8 Application
The amendments made by this Schedule apply to a time at or after 1 pm (by legal time in the Australian Capital Territory) on 11 November 1999.
Taxation Laws Amendment Act (No. 4) 2003 (No. 66, 2003)
Schedule 2
17 Application of amendments
The amendments made by this Schedule apply to assessments for the income year in which 1 July 2001 occurred and later income years.
Schedule 3
140 Application
(1) Subject to this item, the amendments made by this Schedule apply to assessments for the 2003-04 income year and later income years.
Taxation Laws Amendment Act (No. 6) 2003 (No. 67, 2003)
Schedule 8
3 Application
Items 1 and 2 of Schedule 15 to the New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 are taken always to have had effect as amended by this Schedule.
Taxation Laws Amendment Act (No. 3) 2003 (No. 101, 2003)
Schedule 2
16 Application
The amendments made by items 14 and 15 apply to assessments for the 1998-99 income year and later income years.
Taxation Laws Amendment Act (No. 8) 2003 (No. 107, 2003)
Schedule 2
40 Application
The amendments made by this Schedule apply on and after 1 July 2002.
Taxation Laws Amendment Act (No. 2) 2004 (No. 20, 2004)
Schedule 8
14 Application of amendments made by this Schedule
The amendments made by this Schedule apply on and after 1 July 2002.
Tax Laws Amendment (2004 Measures No. 2) Act 2004 (No. 83, 2004)
Schedule 2
1 Application
Except as provided otherwise, the amendments made by this Schedule apply on and after 1 July 2002.
Tax Laws Amendment (2004 Measures No. 6) Act 2005 (No. 23, 2005)
Schedule 1
1 Application
Except as provided otherwise, the amendments made by this Schedule apply on and after 1 July 2002.
Schedule 12
11 Application
(1) The amendments made by this Schedule (except the amendment made by item 9) apply to transfers of life insurance business that take place on or after 1 July 2000.
(2) The amendment made by item 9 of this Schedule applies to the conversion of a convertible interest, or the disposal or redemption of an exchangeable interest, on or after 1 July 2001.
Tax Laws Amendment (2004 Measures No. 7) Act 2005 (No. 41, 2005)
Section 170 of the Income Tax Assessment Act 1936 does not prevent the amendment of an assessment made before the commencement of this section for the purposes of giving effect to this Act.
Schedule 2
11 Application
The amendments made by this Schedule apply to assessments for the first income year starting on or after 1 July 2005 and later income years.
Schedule 6
1 Application
The amendments made by this Schedule apply on and after 1 July 2002.
New International Tax Arrangements (Foreign-owned Branches and Other Measures) Act 2005 (No. 64, 2005)
Schedule 3
39 Application
The amendments made by this Part apply in relation to assessments for income years starting on or after the commencement of this Part.
Tax Laws Amendment (2005 Measures No. 2) Act 2005 (No. 78, 2005)
Schedule 3
5 Application of amendments
(1) The amendments made by items 2 and 3 apply in relation to expenditure incurred on or after 12 May 2004.
(2) Those amendments do not apply to expenditure incurred by an entity to acquire an IRU if:
(a) the IRU was acquired by the entity before 12 May 2004; and
(b) the entity becomes a member of a consolidated group or MEC group on or after that day; and
(c) because of subsection 701-55(2) of the Income Tax Assessment Act 1997, the IRU is taken to have been acquired on or after that day.
(3) However, if:
(a) an entity incurs expenditure on or after 12 May 2004 relating to an IRU (the new right) granted to the entity on or after that day for a cable system; and
(b) before that day, the entity had another IRU (the earlier right) to use that cable system;
then, to the extent (if any) that the new right covers the level of capacity over that cable system that the earlier right covered, the amendments made by items 2 and 3 do not apply to so much of the expenditure as is reasonably attributable to that level of capacity.
Tax Laws Amendment (2005 Measures No. 5) Act 2005 (No. 162, 2005)
Schedule 3
33 Application
The amendments made by this Schedule apply on and after 1 July 2002.
Tax Laws Amendment (2006 Measures No. 1) Act 2006 (No. 32, 2006)
Schedule 2
51 Application
(2) The amendments made by Part 2 of this Schedule apply to CGT events happening on or after 1 July 2005.
Tax Laws Amendment (2006 Measures No. 2) Act 2006 (No. 58, 2006)
Schedule 3
7 Application
The amendments made by this Schedule apply in relation to options exercised on or after 27 May 2005.
Tax Laws Amendment (Repeal of Inoperative Provisions)
Act 2006
(No. 101, 2006)
Schedule 6
1 Application of Schedule 1 and 2 amendments
Except as mentioned in items 2 and 3, the repeals and amendments made by Schedules 1 and 2 apply:
(a) so far as they affect assessments--to assessments for the 2006-07 income year and all later income years; and
(b) otherwise--to acts done or omitted to be done, or states of affairs existing, after the commencement of the repeals and amendments.
4 Application of Schedule 3 and 4 amendments
The repeals and amendments made by Schedules 3 and 4 apply:
(a) so far as they affect assessments--to assessments for the 2007-08 income year and all later income years; and
(b) otherwise--to acts done or omitted to be done, or states of affairs existing, after the commencement of the amendments.
6 Object
The object of this Part is to ensure that, despite the repeals and amendments made by this Act, the full legal and administrative consequences of:
(a) any act done or omitted to be done; or
(b) any state of affairs existing; or
(c) any period ending;
before such a repeal or amendment applies, can continue to arise and be carried out, directly or indirectly through an indefinite number of steps, even if some or all of those steps are taken after the repeal or amendment applies.
7 Making and amending assessments, and doing other things, in relation to past matters
Even though an Act is repealed or amended by this Act, the repeal or amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003):
(a) making or amending an assessment (including under a provision that is itself repealed or amended);
(b) exercising any right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended);
in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.
Example 1: On 31 July 1999, Greg Ltd lodged its annual return under former section 160ARE of the Income Tax Assessment Act 1936. The return stated that the company had a credit on its franking account and that no franking deficit tax was payable for the 1998-99 franking year. Under former section 160ARH of that Act, the Commissioner was taken to have made an assessment consistent with the return.
Following an audit undertaken after the repeal of Part IIIAA of that Act, the Commissioner concludes that Greg Ltd fraudulently overfranked dividends it paid during the 1998-99 franking year, and had a franking account deficit for that franking year. As a result, the Commissioner considers that franking deficit tax and a penalty by way of additional tax are payable.
The Commissioner can amend the assessment under former section 160ARN of that Act, because item 7 of this Schedule disregards the repeal of that section for the purposes of making an assessment in relation to the 1998-99 franking year. Item 7 will also disregard the repeal of Division 11 of former Part IIIAA to the extent necessary for the Commissioner to assess Greg Ltd's liability to a penalty by way of additional tax.
Despite the repeal of sections 160ARU and 160ARV, item 9 will ensure that the general interest charge will accrue on the unpaid franking deficit tax and penalty until they are paid.
Item 7 will also preserve Greg Ltd's right, under former section 160ART of that Act, to object against the Commissioner's amended assessment (including the penalty), since the objection is the exercise of a right in relation to a franking year that ended before the repeal of Part IIIAA.
Example 2: During the 1997-98 income year, Duffy Property Ltd withheld amounts from its employees' wages as required by former Divisions 1AAA and 2 of Part VI of the Income Tax Assessment Act 1936. The company failed to notify the Commissioner of those amounts, and failed to remit them to the Commissioner.
Following an audit undertaken after the repeal of those Divisions, the Commissioner discovers that the withheld amounts have not been remitted. The company's records are incomplete and the Commissioner is unable to completely ascertain the extent of its liability for the withheld amounts. Under section 222AGA of that Act, the Commissioner makes an estimate of the liability.
Item 7 will disregard the repeal of section 220AAZA of that Act (which empowered the Commissioner to recover the amount of the estimate). Even though the estimate is made after the repeal, it relates to amounts withheld before the repeal.
8 Saving of provisions about effect of assessments
If a provision or part of a provision that is repealed or amended by this Act deals with the effect of an assessment, the repeal or amendment is disregarded in relation to assessments made, before or after the repeal or amendment applies, in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.
9 Saving of provisions about general interest charge, failure to notify penalty or late reconciliation statement penalty
If:
(a) a provision or part of a provision that is repealed or amended by this Act provides for the payment of:
(i) general interest charge, failure to notify penalty or late reconciliation statement penalty (all within the meaning of the Income Tax Assessment Act 1936); or
(ii) interest under the Taxation (Interest on Overpayments and Early Payments) Act 1983; and
(b) in a particular case, the period in respect of which the charge, penalty or interest is payable (whether under the provision or under the Taxation Administration Act 1953) has not begun, or has begun but not ended, when the provision is repealed or amended;
then, despite the repeal or amendment, the provision or part continues to apply in the particular case until the end of the period.
10 Repeals disregarded for the purposes of dependent provisions
If the operation of a provision (the subject provision) of any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003) made under any Act depends to any extent on an Act, or a provision of an Act, that is repealed by this Act, the repeal is disregarded so far as it affects the operation of the subject provision.
11 Schedule does not limit operation of section 8 of the Acts Interpretation Act 1901
This Schedule does not limit the operation of section 8 of the Acts Interpretation Act 1901.
Tax Laws Amendment (2006 Measures No. 4) Act 2006 (No. 168, 2006)
Schedule 2
8 Application
The amendments made by this Schedule apply on and after 1 July 2002.
Schedule 4
112 Application of this Schedule
The amendments made by this Schedule apply to CGT events that happen on or after the commencement of this item.
Superannuation Legislation Amendment (Simplification) Act 2007 (No. 15, 2007)
Schedule 1
406 Application
(1) The amendments made by this Schedule apply to the 2007-2008 income year and later years.
(2) Despite subitem (1), those amendments apply to the 2007-2008 financial year and later years, to the extent that they relate to Division 292 of the Income Tax Assessment Act 1997.
(3) Despite subitem (1), those amendments apply on and after 1 July 2007, to the extent that they relate to any of the following:
(a) Divisions 82 and 83 of the Income Tax Assessment Act 1997;
(b) Divisions 301 to 307 of that Act.
Schedule 3
66 Application
(1) The amendments made to the following Acts by this Schedule apply to the 2007-2008 income year and later years:
(a) the Child Support (Registration and Collection) Act 1988; and
(b) the Income Tax Assessment Act 1997; and
(c) the Income Tax (Transitional Provisions) Act 1997; and
(d) the Taxation Administration Act 1953.
(2) Despite subitem (1), those amendments apply to the 2007-2008 financial year and later years, to the extent that they relate to Division 292 of the Income Tax Assessment Act 1997.
(3) Despite subitem (1), those amendments apply on and after 1 July 2007, to the extent that they relate to any of the following:
(a) Divisions 82 and 83 of the Income Tax Assessment Act 1997;
(b) Divisions 301 to 307 of that Act.
Tax Laws Amendment (2006 Measures No. 7) Act 2007 (No. 55, 2007)
Schedule 1
68 Application
(1) The amendments made by this Schedule (other than the amendment made by item 67) apply to CGT events happening in the 2006-07 income year or later income years.
(2) The amendment made by item 67 applies to CGT events that happened in the 2005-06 income year or an earlier income year.
Schedule 7
5 Application
The amendments made by this Schedule apply to arrangements, or extensions of arrangements, entered into at or after 9.30 am by legal time in the Australian Capital Territory on 16 April 2003.
Tax Laws Amendment (Small Business) Act 2007 (No. 80, 2007)
Schedule 3
176 Application
The amendments made by this Schedule apply in relation to the 2007-08 income year and later income years.
Schedule 8
9 Application
The amendments made by this Schedule apply in relation to the 2007-08 income year and later income years.
Tax Laws Amendment (2007 Measures No. 4) Act 2007 (No. 143, 2007)
Schedule 1
222 Application
Subject to items 223 and 224, the amendments made by this Schedule apply in relation to income years, statutory accounting periods and notional accounting periods starting on or after the first 1 July that occurs after the day on which this Act receives the Royal Assent.
225 Object
The object of this Part is to ensure that, despite the repeals and amendments made by this Act, the full legal and administrative consequences of:
(a) any act done or omitted to be done; or
(b) any state of affairs existing; or
(c) any period ending;
before such a repeal or amendment applies, can continue to arise and be carried out, directly or indirectly through an indefinite number of steps, even if some or all of those steps are taken after the repeal or amendment applies.
226 Making and amending assessments, and doing other things, in relation to past matters
Even though an Act is repealed or amended by this Act, the repeal or amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003):
(a) making or amending an assessment (including under a provision that is itself repealed or amended);
(b) exercising any right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended);
in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.
Example: For the 2006-07 income year, Smart Investor Pty Ltd, an Australian resident private investment company, has assessable foreign income in the passive income class on which it has paid foreign tax for which it wishes to claim a foreign tax credit. The company also has a tax loss for the year from its Australian investments. When it lodges its tax return for the year it does not elect to claim a deduction for any of the tax loss under section 79DA of the ITAA 1936, because the Australian tax payable on its passive foreign income equals the foreign tax it has paid.
In 2009 the amount of foreign tax payable in respect of some foreign rental income it had included in its return for the 2006-07 year is reduced and Smart Investor receives a refund of the difference in foreign tax. Smart Investor Pty Ltd then applies to be able to make an election under section 79DA, that is, after the Tax Laws Amendment (2007 Measures No. 4) Act 2007 (which repeals section 79DA) receives Royal Assent. The Commissioner allows Smart Investor to submit an election to claim a deduction for so much of its 2006-07 tax loss as to reduce the amount of Australian tax payable on its 2006-07 assessable foreign income to the revised foreign tax paid, by the end of 2009.
Despite the repeal of section 79DA, item 226 allows the Commissioner to permit an election to be lodged after the return for 2006-07 has been lodged, and to amend Smart Investor's assessment for that year, because these actions relate to a thing done, and periods ending, before the repeal of section 79DA applies.
Schedule 5
48 Application
(1) The amendments made by this Schedule apply to the 2007-2008 income year and later years.
(2) Despite subitem (1), the amendments made by items 9 to 16, and 19 to 25, of this Schedule apply on and after 1 July 2007.
Tax Laws Amendment (2007 Measures No. 5) Act 2007 (No. 164, 2007)
Schedule 7
14 Application
The amendments made by this Schedule (other than item 13) apply to CGT events that happen in the 2006-2007 income year and later income years.
Tax Laws Amendment
(Election Commitments No. 1) Act 2008
(No. 32,
2008)
Schedule 1
58 Application
The amendments made by this Schedule apply to fund payments made in relation to the first income year starting on or after the first 1 July after the day on which this Act receives the Royal Assent and later income years.
Tax Laws Amendment (2008 Measures No. 2) Act 2008 (No. 38, 2008)
Schedule 7
5 Application
The amendments made by this Schedule apply to payments made on or after 1 July 2007.
Tax Laws Amendment (2009 Measures No. 4) Act 2009 (No. 88, 2009)
Schedule 5
282 Application of Part
The amendments made by this Part apply in relation to income years, statutory accounting periods and notional accounting periods starting on or after 1 July 2008.
Tax Laws Amendment
(Resale Royalty Right for Visual Artists) Act 2009
(No. 126,
2009)
Schedule 1
20 Application
The amendments made by this Schedule apply in relation to:
(a) the 2009-10 income year; and
(b) later income years.
Tax Laws Amendment (2009
Budget Measures No. 2) Act 2009
(No. 133,
2009)
Schedule 1
86 Application of other amendments
The amendments made by this Schedule (other than items 1, 83, 84 and 85) apply in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax (Transitional Provisions) Act 1997, as inserted by this Schedule.
87 Transitional--regulations
Despite subsection 12(2) of the Legislative Instruments Act 2003, regulations that:
(a) are made for the purposes of Division 83A of the Income Tax Assessment Act 1997, added by this Schedule; or
(b) are made for the purposes of a taxation law (within the meaning of that Act) and relate to the amendments made by this Schedule;
may take effect from any time on or after 1 July 2009, if the regulations are made before the end of the period of 3 months commencing on the day this Schedule commences.
Schedule 2
15 Application
The following apply in relation to the 2009-2010 income year and later income years:
(b) section 35-10 of the Income Tax (Transitional Provisions) Act 1997 (as inserted by this Schedule).
Tax Laws Amendment (2009 Measures No. 6) Act 2010 (No. 19, 2010)
Schedule 3
12 Effect of repeal
To avoid doubt, the following provisions are taken never to have had effect:
(a) item 30 of the table in item 214 of Schedule 7 to the Tax Laws Amendment (2006 Measures No. 2) Act 2006;
(b) items 237, 238, 239 and 241 of Schedule 1, and item 51 of Schedule 3, to the Superannuation Legislation Amendment (Simplification) Act 2007.
Note 1: The provision mentioned in paragraph (a) is repealed by Division 2 of Part 1 of this Schedule.
Note 2: The provisions mentioned in paragraph (b) are repealed by Division 2 of Part 2 of this Schedule.
Tax Laws Amendment (2010 Measures No. 1) Act 2010 (No. 56, 2010)
(2) Section 170 of the Income Tax Assessment Act 1936 does not prevent the amendment of an assessment if:
(a) the assessment was made before the commencement of this section; and
(b) the amendment is made within 2 years after that commencement; and
(c) the amendment is made for the purpose of giving effect to Schedule 5 to this Act.
Schedule 3
10 Application provision
(1) The amendments made by this Schedule apply in relation to CGT events that happen on or after the start of the 2008-09 income year.
Schedule 5
55 Application provision
The amendments made by this Part apply on and after 1 July 2002.
78 Application provision
The amendments made by this Division apply in relation to entities that become members of a consolidated group or MEC group on or after 1 July 2009.
131 Application provision
(1) The amendments made by this Part apply on and after 1 July 2002.
(2) However, the amendments made by this Part do not apply in relation to a CGT event that:
(a) is CGT event L7; and
(b) happens before the day on which the Bill that became this Act was introduced into the House of Representatives; and
(c) gives rise to a capital loss.
139 Application provision
(1) The amendments made by this Part apply in relation to a consolidated group or MEC group only if the head company of the group makes a choice in accordance with subitems (2) and (3).
(2) The choice must be made:
(a) on or before 30 June 2011; or
(b) within a further time allowed by the Commissioner.
(3) The choice must be made in writing.
140 Transitional provision--revocation of choice for transitional entities
(1) This item applies in relation to a consolidated group or MEC group if:
(a) the head company of the group makes a choice in accordance with subitems (2) and (3) of the previous item; and
(b) the group came into existence:
(i) on or after 1 July 2003; and
(ii) on a day other than the first day of the first income year of the head company starting after 1 July 2003.
(2) In determining whether a choice under subsection 701-5(1) of the Income Tax (Transitional Provisions) Act 1997 in relation to the group can be revoked, treat the reference in paragraph 701-5(4)(a) of that Act to 31 December 2005 as instead being a reference to the day that is 6 months after the commencement of this item.
193 Application provision
(1) The amendments made by this Part apply in relation to a consolidated group or MEC group on or after:
(a) if the head company of the consolidated group (or the head company or provisional head company of the MEC group) makes a choice in accordance with subitems (2) and (3)--10 February 2010; or
(b) otherwise--1 July 2002.
(2) A choice mentioned in paragraph (1)(a) must be made:
(a) on or before 30 June 2014; or
(b) within a further time allowed by the Commissioner.
(3) A choice mentioned in paragraph (1)(a) must be made in writing.
Schedule 6
158 Application provision--amendment of subsection 770-230(5)
The amendment of subsection 770-230(5) of the Income Tax (Transitional Provisions) Act 1997 made by this Part applies in relation to income years, statutory accounting periods and notional accounting periods starting on or after 1 July 2008.
Superannuation Legislation Amendment Act 2010 (No. 117, 2010)
Section 170 of the Income Tax Assessment Act 1936 does not prevent the amendment of an assessment if:
(a) the assessment was made before the commencement of item 1 of Schedule 2 to this Act; and
(b) the amendment is made within 2 years after that commencement; and
(c) the amendment is made for the purpose of giving effect to that item.
Schedule 2
1 Complying funds--deductions for insurance premiums for disability benefits
Scope
(1) This item applies if:
(a) the trustee of a complying superannuation fund pays a premium for an insurance policy during:
(i) the 2004-05 income year; or
(ii) the 2005-06 income year; or
(iii) the 2006-07 income year; and
(b) the policy is (wholly or partly) for current or contingent liabilities of the fund to provide benefits for members of the fund (whether the policy covers the whole or parts of the liabilities).
Note: For premiums paid during the 2007-08 to 2010-11 income years, see section 295-466 of the Income Tax (Transitional Provisions) Act 1997.
Entitlement to deduction
(2) Treat the benefits mentioned in paragraph (1)(b) as being death or disability benefits, in relation to the members mentioned in that paragraph, to the extent that:
(a) the benefits are conditional on the disability of the members; and
(b) the disability is described as a permanent disability in regulations made for the purposes of section 295-466 of the Income Tax (Transitional Provisions) Act 1997.
Note: Other events might have to occur after the event of the disability of the members before the fund pays the benefits to the members. For example, the members might have to satisfy a condition of release of benefits specified in a standard made under paragraph 31(2)(h) of the Superannuation Industry (Supervision) Act 1993, such as by reaching a certain age.
(3) Subitem (2) applies:
(a) for the purposes of applying former subsection 279(1) of the Income Tax Assessment Act 1936 to the payment mentioned in paragraph (1)(a) of this item; and
(b) without limiting that former subsection.
Tax Laws Amendment (2010 Measures No. 4) Act 2010 (No. 136, 2010)
Schedule 7
4 Application provision
The amendments made by this Schedule apply in relation to gifts or contributions made on or after the commencement of this Schedule.
Tax Laws Amendment (2011 Measures No. 4) Act 2011 (No. 43, 2011)
Section 170 of the Income Tax Assessment Act 1936 does not prevent the amendment of an assessment if:
(a) the assessment was made before the commencement of item 8 of Schedule 3 to this Act; and
(b) the amendment is made within 2 years after that commencement; and
(c) the amendment is made for the purpose of giving effect to that item.
Schedule 3
8 Complying funds--deductions for self-insurance for disability benefits
Scope
(1) This item applies if:
(a) during the whole or a part of a year of income, a complying superannuation fund is subject to a current or contingent liability to provide benefits for members of the fund; and
(b) the year of income is:
(i) the 2004-05 year of income; or
(ii) the 2005-06 year of income; or
(iii) the 2006-07 year of income.
Note: For liabilities during the 2007-08 to 2010-11 years of income, see section 295-467 of the Income Tax (Transitional Provisions) Act 1997.
Entitlement to deduction
(2) Treat the benefits mentioned in paragraph (1)(a) as being death or disability benefits, in relation to the members mentioned in that paragraph, to the extent that:
(a) the benefits are conditional on the disability of the members; and
(b) the disability is described as a permanent disability in regulations made for the purposes of section 295-466 of the Income Tax (Transitional Provisions) Act 1997.
Note: Other events might have to occur after the event of the disability of the members before the fund pays the benefits to the members. For example, the members might have to satisfy a condition of release of benefits specified in a standard made under paragraph 31(2)(h) of the Superannuation Industry (Supervision) Act 1993, such as by reaching a certain age.
(3) Subitem (2) applies:
(a) for the purposes of applying former subsection 279(2) of the Income Tax Assessment Act 1936 to the liability mentioned in paragraph (1)(a) of this item; and
(b) without limiting that former subsection.
Tax Laws Amendment (2011 Measures No. 3) Act 2011 (No. 51, 2011)
Schedule 2
4 Former subsection 204(3) of the Income Tax Assessment Act 1936
For the purposes of applying, at a particular time, former subsection 204(3) of the Income Tax Assessment Act 1936 in relation to any tax, it does not matter whether the tax had been assessed at that time.
Tax Laws Amendment (2010 Measures No. 5) Act 2011 (No. 61, 2011)
(1) Section 170 of the Income Tax Assessment Act 1936 does not prevent the amendment of an assessment if:
(a) the assessment was made before the commencement of Schedule 2 to this Act; and
(b) the amendment is made within 2 years after that commencement; and
(c) the amendment is made for the purpose of giving effect to that Schedule.
Tax Laws Amendment (2011 Measures No. 5) Act 2011 (No. 62, 2011)
Schedule 1
14 Application provision
The amendments made by this Schedule apply to:
(a) assessments for the trustee of a trust for an income year that is the 2010-11 income year or a later income year; or
(b) assessments for a beneficiary of a trust that relate to the 2010-11 income year or a later income year of the trust.
Tax Laws Amendment
(Research and Development) Act 2011
(No. 93,
2011)
Schedule 4
1 Application of repeals and amendments
(1) The repeals and amendments made by this Act apply:
(a) so far as they affect assessments--to assessments for income years commencing on or after 1 July 2011; and
(b) so far as they relate to income years but do not affect assessments--to income years commencing on or after 1 July 2011; and
(c) otherwise--to acts done or omitted to be done, states of affairs existing, or periods ending on or after the commencement of the first income year commencing on or after 1 July 2011.
Note: For the purposes of an assessment for an income year commencing on or after 1 July 2011, regard may still be had to acts done or omitted to be done, states of affairs existing, or periods ending during an earlier income year. For example, regard may be had to expenditure incurred by other entities in income years commencing before 1 July 2011 for the purposes of paragraph 355-415(1)(b) of the Income Tax Assessment Act 1997.
(2) However, each of the following applies in relation to the 2011-12 financial year and all later financial years:
(a) section 29E of the Industry Research and Development Act 1986 (as inserted by Schedule 2);
(b) the repeal of paragraph 39H(b) of the Industry Research and Development Act 1986;
(c) section 46 of the Industry Research and Development Act 1986 (as amended by this Act).
2 Object
The object of this Part is to ensure that, despite the repeals and amendments made by this Act, the full legal and administrative consequences of:
(a) any act done or omitted to be done; or
(b) any state of affairs existing; or
(c) any period ending;
before such a repeal or amendment applies, can continue to arise and be carried out, directly or indirectly through an indefinite number of steps, even if some or all of those steps are taken after the repeal or amendment applies.
3 Making and amending assessments, and doing other things etc., in relation to past matters
(1) Even though a provision is repealed or amended by this Act, the repeal or amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003):
(a) making or amending an assessment (including under a provision that is itself repealed or amended);
(b) exercising any right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended);
in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.
Note: Examples of things covered by this subitem are as follows:
(a) an eligible company may object under Part IVC of the Taxation Administration Act 1953 in an income year commencing on or after 1 July 2011 about a notice given under former section 73I of the Income Tax Assessment Act 1936 for an income year commencing before 1 July 2011;
(b) an eligible company seeking registration under former section 39J of the Industry Research and Development Act 1986 for an income year commencing before 1 July 2011 may do so during an income year commencing on or after 1 July 2011;
(c) Innovation Australia may give a certificate under former section 39M of the Industry Research and Development Act 1986 in an income year commencing on or after 1 July 2011 about research and development activities registered for an income year commencing before 1 July 2011.
(2) Even though a provision is repealed or amended by this Act, the repeal or amendment is disregarded so far as it relates to a state of affairs:
(a) that exists after the repeal or amendment applies; and
(b) that relates to:
(i) an act done or omitted to be done; or
(ii) a state of affairs existing; or
(iii) a period ending;
before the repeal or amendment applies.
Note: Examples of things covered by this subitem are as follows:
(a) an amount may be included in an eligible company's assessable income under former subsection 73BF(4) of the Income Tax Assessment Act 1936 for an income year commencing on or after 1 July 2011 if the company receives in that income year an amount for the results of research and development activities for which the company had deductions under former section 73BA of that Act in an income year commencing before 1 July 2011;
(b) an eligible company's deduction under section 73B of the Income Tax Assessment Act 1936 for expenditure incurred during an income year commencing before 1 July 2011 is reduced because of section 73C of that Act if, in an income year commencing on or after 1 July 2011, the company receives a recoupment of that expenditure from the Commonwealth.
(3) To avoid doubt, this item extends to the repeal of subsection 286-75(3), and paragraph 286-80(2)(b), in Schedule 1 to the Taxation Administration Act 1953. In particular, if, in a particular case, the period in respect of which an administrative penalty is payable under subsection 286-75(3) in that Schedule:
(a) has not begun; or
(b) has begun but not ended;
when those provisions are repealed, then, despite the repeal, those provisions continue to apply in the particular case until the end of the period.
4 Saving of provisions about effect of assessments
If a provision or part of a provision that is repealed or amended by this Act deals with the effect of an assessment, the repeal or amendment is disregarded in relation to assessments made, before or after the repeal or amendment applies, in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.
5 Repeals disregarded for the purposes of dependent provisions
If the operation of a provision (the subject provision) of any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003) made under any Act depends to any extent on a provision that is repealed by this Act, the repeal is disregarded so far as it affects the operation of the subject provision.
6 Schedule does not limit operation of the Acts Interpretation Act 1901
This Schedule does not limit the operation of the Acts Interpretation Act 1901.
Tax Laws Amendment (2011 Measures No. 9) Act 2012 (No. 12, 2012)
Schedule 6
150 Application of amendment
The amendment made by this Division applies to the 2007-08 income year and later income years.
152 Application of amendment
The amendment made by this Division applies from 26 June 2008.
Tax Laws Amendment (Stronger, Fairer, Simpler and Other Measures) Act 2012 (No. 23, 2012)
Schedule 1
10 Application of amendments
The amendments made by this Schedule apply in relation to the 2012-13 income year and later income years.
Schedule 2
66 Application of amendments
The amendments made by this Part of this Schedule apply in relation to the 2012-13 income year and later income years.