Document ID: chunk:federal_register_of_legislation:C2010C00603:front:0
Version: federal_register_of_legislation:C2010C00603
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Tax Laws Amendment (2004 Measures No. 6) Act 2005

Act No. 23 of 2005 as amended

This compilation was prepared on 17 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
3 Schedule(s)

Schedule 1—Consolidation

Part 1—Application

Part 2—Membership rules and insolvency etc.
Income Tax Assessment Act 1997

Part 3—Finance leases
Income Tax Assessment Act 1997

Part 4—Expenditure relating to mining or quarrying
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997

Part 5—Low‑value and software development pools
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997

Part 6—Notice requirements for inter‑entity loss multiplication rules
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997

Part 7—Source of certain distributions for allocable cost amount purposes
Income Tax Assessment Act 1997

Part 8—Certain losses not taken into account under step 3 of allocable cost amount
Income Tax Assessment Act 1997

Part 9—Transitional treatment of tax liabilities for allocable cost amount and CGT purposes
Income Tax (Transitional Provisions) Act 1997

Part 10—Entry and exit history rules and choices
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997

Part 11—Trusts
Income Tax Assessment Act 1997

Schedule 2—Copyright collecting societies
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Taxation Administration Act 1953

Schedule 3—Simplified Imputation System

Part 1—Anti‑avoidance rules in relation to exempt institutions
Income Tax Assessment Act 1997

Part 2—Miscellaneous consequential and technical amendments
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Taxation Laws Amendment Act (No. 8) 2003

Part 3—Application provisions

Schedule 4—Deductible gift recipients
Income Tax Assessment Act 1997

Schedule 5—Debt and equity interests
Income Tax Assessment Act 1997

Schedule 6—Irrigation water providers
Income Tax Assessment Act 1997

Schedule 7—FBT housing benefits
Fringe Benefits Tax Assessment Act 1986

Schedule 8—CGT event G3
Income Tax Assessment Act 1997

Schedule 9—GST: Supplies to offshore owners of Australian real property
A New Tax System (Goods and Services Tax) Act 1999

Schedule 10—Baby bonus adoption amendments
Income Tax Assessment Act 1997

Schedule 11—Technical correction
Taxation Laws Amendment Act (No. 8) 2003

Schedule 12—Transfer of life insurance business
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997

Notes
An Act to amend the law relating to taxation, and for related purposes