Commonwealth Consolidated Acts Commonwealth Consolidated ActsAct No. 68 of 2002 as amended
This compilation was prepared on 14 April 2005
[This Act was amended by Acts No. 90 of 2002,
16 of 2003 and 41 of 2005]
Amendments from Act No. 90 of 2002
[Schedule 11 (item 1) amended Section 39(9) of Schedule 3
Schedule 11 (item 1) commenced on 24 October 2002]
Amendments from Act No. 16 of 2003
[Schedule 19 (item 6) amended item 39 of Schedule 3
Schedule 19 (item 7) amended item 34 of Schedule 5
Schedule 19 (items 6 and 7) commenced on 24 October 2002]
Amendments from Act No. 41 of 2005
[Schedule 10 (item 265) amended item 23(2)(a) of Schedule 3
Schedule 10 (item 265) commenced on 24 October 2002]
Prepared by the Office of Legislative Drafting and Publishing,
Attorney-General’s Department, Canberra
Contents
1............ Short title............................................................................................ 1
2............ Commencement.................................................................................. 1
3............ Schedule(s).......................................................................................... 1
4............ Amendment of income tax assessments............................................. 1
Schedule 1—Main consolidation provisions 1
Income Tax Assessment Act 1997 1
Schedule 2—Transitional provisions relating to main consolidation provisions 85
Income Tax (Transitional Provisions) Act 1997 85
Schedule 3—Consequential amendments relating to main consolidation provisions 85
Part 1—General 85
Income Tax Assessment Act 1997 85
Part 2—Head company terminology 85
Income Tax Assessment Act 1997 85
Part 3—Limiting access to group concessions 85
Division 1—CGT roll‑overs 85
Income Tax Assessment Act 1997 85
Division 2—Loss transfers 85
Income Tax Assessment Act 1997 85
Part 4—Anti‑avoidance provision for franking credit trading 85
Income Tax Assessment Act 1936 85
Schedule 4—Amendments about Pay as you go (PAYG) instalments 85
Part 1—The amendments 85
Taxation Administration Act 1953 85
Part 2—Consequential amendments 85
Taxation Administration Act 1953 85
Schedule 5—Amendments of Dictionary 85
Income Tax Assessment Act 1997 85