Commonwealth Consolidated Acts

TAXATION LAWS AMENDMENT ACT (NO. 2) 2000 - NOTES

Act No. 58 of 2000 as amended

This compilation was prepared on 30 August 2010
taking into account amendments up to Act No. 75 of 2010

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

1 Short title [see Note 1] ...........................

2 Commencement [see Note 1] .......................

3 Schedule(s)..................................

Schedule 1--CFCs and capital gains tax

Part 1--Amendments based on old CGT law

Income Tax Assessment Act 1936

Part 2--Amendments based on new CGT law

Income Tax Assessment Act 1936

Schedule 2--Amendments to exempt certain post-judgment interest

Income Tax Assessment Act 1936

Income Tax Assessment Act 1997

Schedule 3--Franking of dividends

Income Tax Assessment Act 1936

Taxation Laws Amendment Act (No. 3) 1998

Schedule 4--Non-deductibility of bribes to foreign public officials

Income Tax Assessment Act 1997

Schedule 5--Non-deductibility of bribes to public officials

Income Tax Assessment Act 1997

Schedule 6--Philanthropy

Income Tax Assessment Act 1997

Income Tax Assessment Act 1936

Schedule 7--Rate of tax for friendly societies etc.

Taxation (Deficit Reduction) Act (No. 2) 1993

Schedule 8--Company Law Review Amendments

Part 1--Income Tax Assessment Act 1936

Part 2--Income Tax Assessment Act 1997

Part 3--Taxation Administration Act 1953

Part 4--Application of amendments

Schedule 9--Technical amendments

Income Tax Assessment Act 1997

Schedule 10--Concessional tracing rules for company loss etc. provisions

Part 1--Family trust tracing concession for company loss etc. provisions

Division 1--Amendment of the Income Tax Assessment Act 1936

Division 2--Amendment of the Income Tax Assessment Act 1997

Division 3--Application of amendments

Part 2--Trust loss amendments related to Part 1 amendments

Income Tax Assessment Act 1936

Part 3--Non-fixed trust tracing concession for company loss etc. provisions

Division 1--Amendment of the Income Tax Assessment Act 1936

Division 2--Amendment of the Income Tax Assessment Act 1997

Division 3--Application of amendments

Schedule 11--Extension of transitional family trust and interposed entity election provisions

Income Tax Assessment Act 1936

Taxation Laws Amendment (Trust Loss and Other Deductions) Act 1998

Notes