Commonwealth Consolidated Acts Commonwealth Consolidated Acts
A New Tax System (Family Assistance and Related Measures) Act 2000
1 Items 30 and 31 of Schedule 4
Repeal the items.
Note: This item repeals items that relate to an amendment of a provision that does not exist.
A New Tax System (Goods and Services Tax) Act 1999
2 Section 195 - 1 (definition of in existence )
Omit "995 - 100", substitute "995 - 1".
Note: This item fixes an incorrect cross - reference.
A New Tax System (Pay As You Go) Act 1999
3 Items 44 and 45 of Schedule 2
Repeal the items.
Note: This item repeals items that contain amendments that had already been made.
A New Tax System (Tax Administration) Act (No. 2) 2000
4 Item 8A of Schedule 2
Repeal the item.
Note: This item repeals an item that amends a provision that does not exist.
Income Tax Assessment Act 1936
5 Paragraph 6BA(5)(c)
Omit "applies", substitute "apply".
6 Subsection 124ZAE(2)
Omit "124AFA", substitute "124ZAFA".
Note: This item fixes an incorrect cross - reference.
7 Subsection 159J(6) ( paragraph ( aac) of the definition of separate net income ) (the paragraph ( aac) inserted by item 322 of Schedule 1 to the Social Security Legislation Amendment (Parenting and Other Measures) Act 1997 (as amended by item 8 of Schedule 3 to the Taxation Laws Amendment Act (No. 3) 1999 ))
Reletter as paragraph ( aad).
8 Subdivision CA of Division 2 of Part IIIAA (the Subdivision CA inserted by item 75 of Schedule 3 to the New Business Tax System (Miscellaneous) Act (No. 2) 2000 )
Reletter as Subdivision CB.
9 Subdivision CB of Division 2 of Part IIIAA
Reletter as Subdivision CC.
10 Section 160AQCO
Renumber as section 160AQCNCK.
11 Subsection 160AQZF(6) (the subsection ( 6) inserted by item 7 of Schedule 3 to the Taxation Laws Amendment Act (No. 2) 2000 )
Renumber as subsection ( 7).
12 Subsection 160ARDM(3) (the subsection ( 3) inserted by item 4 of Schedule 1 to the Taxation Laws Amendment Act (No. 7) 1999 )
Renumber as subsection ( 5).
13 Subsection 160ARDM(4) (the subsection ( 4) inserted by item 4 of Schedule 1 to the Taxation Laws Amendment Act (No. 7) 1999 )
Renumber as subsection ( 6).
14 Subsection 160ARDM(5)
Omit " subsection ( 4)", substitute " subsection ( 6)".
15 Subsection 221YHZD(1AAA) (the subsection ( 1AAA) inserted by item 39 of Schedule 2 to the A New Tax System (Tax Administration) Act 1999 )
Renumber as subsection ( 1ABA).
Income Tax Assessment Act 1997
16 Subsection 25 - 35 (table item 4) (the item 4 inserted by item 27 of Schedule 1 to the Taxation Laws Amendment (Trust Loss and Other Deductions) Act 1998 )
Renumber as item 5.
17 Section 43 - 240 (step 2)
Omit "amount".
18 Section 52 - 60
After "work", insert "out".
19 Section 52 - 75 (table item 7)
Omit "Division 3", substitute "Division 4".
Note: This item fixes an incorrect cross - reference.
20 Subsection 104 - 185(1) (note 2)
Omit "CGT event J1", substitute "CGT event J2".
Note: This item fixes an incorrect cross - reference.
21 Subsection 104 - 190(1) (note)
Omit "CGT event J2", substitute "CGT event J3".
Note: This item fixes an incorrect cross - reference.
22 Subsection 110 - 25(9) (the subsection ( 9) inserted by item 75 of Schedule 2 to the New Business Tax System (Miscellaneous) Act (No. 2) 2000 )
Renumber as subsection ( 11).
23 Section 112 - 97 (table item 12A) (the item 12A inserted by item 1 of Schedule 1 to the New Business Tax System (Miscellaneous) Act (No. 2) 2000 )
Renumber as item 12B.
24 Section 118 - 65 (the section 118 - 65 inserted by item 44 of Schedule 4 to the Taxation Laws Amendment Act (No. 7) 2000 )
Renumber as section 118 - 70.
25 Subsection 124 - 783(3) (heading in the form " Certain companies and trusts not required to trace interests ")
Repeal the heading.
26 Subsection 152 - 40(3) (example)
Omit "Example", substitute "Note".
27 Paragraph 165 - 75(2)(b) (the paragraph ( 2)(b) inserted by item 7 of Schedule 11 to the Taxation Laws Amendment Act (No. 1) 1998 )
Reletter as paragraph ( 2)(d).
28 Paragraph 165 - 75(2)(d)
Omit "period;", substitute "period.".
29 Subsection 165 - 115C(1) (note 4)
Omit "subsection 166 - 115A(2A)", substitute "subsection 165 - 115A(2A)".
Note: This item fixes an incorrect cross - reference.
30 Subsection 995 - 1(1) (definition of taxable importation ) (the definition inserted by item 15 of Schedule 5 to the A New Tax System (Tax Administration) Act (No. 2) 2000 )
Repeal the definition.
Note: This item repeals one of 2 identical definitions.
Superannuation Legislation Amendment Act (No. 3) 1999
31 Item 34 of Schedule 2
Repeal the item.
Note: This item repeals an item that amends a provision that does not exist.
Taxation Administration Act 1953
32 Paragraph 3EC(2)(a)
Omit "or ASIO", substitute "of ASIO".
33 Section 16 - 195 in Schedule 1 (note)
Omit "a administrative", substitute "an administrative".
34 Subsection 250 - 10(2) in Schedule 1 (table items 22 and 23) (the items 22 and 23 inserted by item 1 of Schedule 2 to the Diesel and Alternative Fuels Grants Scheme Amendment Act 2000 )
Repeal the items.
35 Subsection 250 - 10(2) in Schedule 1 (after table item 22)
Insert:
22A | amount of advance to be repaid | 14A | |
22B | amount payable as a result of an amended assessment | 15E |
Taxation Laws Amendment Act (No. 3) 1999
36 Item 84 of Schedule 1 (heading)
Omit " 214A(e) ", substitute " 214A(2)(e) ".
37 Item 85 of Schedule 1 (heading)
After " Paragraphs ", insert " 214A(2) ".
38 Item 342 of Schedule 1
Repeal the item.
Note: This item repeals an item that amends a provision that does not exist.
Taxation Laws Amendment Act (No. 4) 1997
39 Item 9 of Schedule 5
Repeal the item.
Note: This item repeals an item that omits words that do not exist in the relevant provision.
Taxation Laws Amendment Act (No. 4) 2000
40 Item 2 of Schedule 4
Repeal the item.
Note: This item repeals an item that omits words that do not exist in the relevant provision.
41 Item 63 of Schedule 4
Repeal the item.
Note: This item repeals an item that omits words that do not exist in the relevant provision.
42 Item 71 of Schedule 4 (table items 10 and 11)
Repeal the items.
Note: This item repeals 2 table items that omit words that do not exist in the relevant provision.
Taxation Laws Amendment Act (No. 7) 2000
43 Item 30 of Schedule 4
Repeal the item.
Note: This item repeals an item that contains an amendment that had already been made.
Tax Law Improvement Act (No. 1) 1998
44 Item 94 of Schedule 2
Repeal the item.
Note: This item repeals an item that amends a provision that does not exist.
45 Item 11 of Schedule 6
Repeal the item.
Note: This item repeals an item that omits words from a provision and inserts the identical words into the provision.
Notes to the Taxation Laws Amendment Act (No. 3) 2003
Note 1
The Taxation Laws Amendment Act (No. 3) 2003 as shown in this compilation comprises Act No. 101 , 20 03 amended as indicated in the Tables below.
For all 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 |
Taxation Laws Amendment Act (No. 3) 2003 | 101 , 20 03 | 14 Oct 20 03 | See s. 2(1) |
|
Taxation Laws Amendment Act (No. 6) 2003 | 67, 2003 | 30 June 2003 | Schedule 10 (items 13-16): 14 Oct 2003 | -- |
Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005 | 147, 2005 | 14 Dec 2005 | Schedule 5 (items 19, 20): Royal Assent | Sch. 5 (item 20) |
Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 67): 29 June 2010 | -- |
Table of Amendments
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted | |
Provision affected | How affected |
S. 2 .................... | am. No. 67, 2003 |
S. 4 .................... | rep. No. 75, 2010 |
Schedule 2 |
|
Item 12 ................. | am. No. 147, 2005 |
Schedule 3 |
|
Item 2 .................. | rs. No. 67, 2003 |
Heading to item 4 .......... | rs. No. 67, 2003 |
Item 4 .................. | am . No. 67 , 20 03 |
Table A
Application, saving or transitional provisions
Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005 (No. 14 7 , 200 5 )
Schedule 5
20 Application
(1) The amendments made by this Schedule apply, and are taken to have applied, to acquisitions of shares or rights on or after 1 July 2004.
(2) In this item:
acquisition , of a share or right:
(a) in relation to the application of items 1 to 3, 15, 17 and 18 of this Schedule, has the same meaning as in section 26AAC of the Income Tax Assessment Act 1936 ; or
(b) in relation to the application of items 4 to 14, 16 and 19 of this Schedule, has the same meaning as in Division 13A of Part III of the Income Tax Assessment Act 1936 .