Document ID: chunk:federal_register_of_legislation:C2005A00064:front:0
Version: federal_register_of_legislation:C2005A00064
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New International Tax Arrangements (Foreign‑owned Branches and Other Measures) Act 2005

No. 64, 2005

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

Contents
1 Short title
2 Commencement
3 Schedule(s)

Schedule 1—Dividends received by foreign‑owned branches
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997

Schedule 2—Amendments relating to CFCs
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997

Schedule 3—Australian permanent establishments of foreign financial entities

Part 1—Treatment like Australian branches of foreign banks
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997

Part 2—Transfers of losses
Income Tax Assessment Act 1997

Part 3—Thin capitalisation
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997

Schedule 4—Cross border employee shares or rights

Part 1—Amendments
Fringe Benefits Tax Assessment Act 1986
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997

Part 2—Application provisions

Schedule 5—Technical correction
New International Tax Arrangements (Participation Exemption and Other Measures) Act 2004

New International Tax Arrangements (Foreign-owned Branches and Other Measures) Act 2005

No. 64, 2005

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

[Assented to 26 June 2005]

The Parliament of Australia enacts: