Document ID: chunk:federal_register_of_legislation:C2010C00604:front:0:p2
Version: federal_register_of_legislation:C2010C00604
Segment Type: other
Provision Reference: 
Character Range: 2940–6297

1997

Part 4—Dictionary amendments
Income Tax Assessment Act 1997

Schedule 8—Consolidation: various provisions about CFCs, FIFs and FLPs
Income Tax Assessment Act 1997

Schedule 9—Consolidation: foreign dividend accounts

Part 1—Basic amendments
Income Tax Assessment Act 1997

Part 2—Related amendments
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997

Schedule 10—Consolidation: offshore banking units
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997

Schedule 11—Consolidation: application of rules to MEC groups
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997

Schedule 12—Consolidation: MEC group cost setting rules
Income Tax Assessment Act 1997

Schedule 13—Consolidation: MEC groups and losses

Part 1—Basic amendments
Income Tax Assessment Act 1997

Part 2—Related amendments
Income Tax Assessment Act 1997

Schedule 14—Consolidation: liability rules
Income Tax Assessment Act 1997
Taxation Administration Act 1953

Schedule 15—Consolidation: general application provision
Income Tax (Transitional Provisions) Act 1997

Schedule 16—Consolidation: transitional foreign‑held membership structures

Part 1—Amendment of the Income Tax Assessment Act 1997

Part 2—Amendment of the Income Tax (Transitional Provisions) Act 1997

Schedule 17—Consolidation: transitional cost setting rule relating to roll‑overs
Income Tax (Transitional Provisions) Act 1997

Schedule 18—Consolidation: extra transitional provision for foreign tax credits
New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002

Schedule 19—Consolidation: amendment of losses rules
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
New Business Tax System (Consolidation) Act (No. 1) 2002

Schedule 20—Consolidation: transfers of losses involving financial corporations
Financial Corporations (Transfer of Assets and Liabilities) Act 1993

Schedule 21—Consolidation: CGT events relating to various cost base provisions
Income Tax Assessment Act 1997

Schedule 22—Consolidation: thin capitalisation
Income Tax Assessment Act 1997

Schedule 23—Consolidation: research and development
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Taxation Administration Act 1953

Schedule 24—Consolidation: pay as you go (PAYG) instalments

Part 1—Amendment of the Taxation Administration Act 1953

Part 2—Amendment of the Income Tax Assessment Act 1997

Schedule 25—Value shifting
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997

Schedule 26—Loss integrity rules: global method of valuing assets
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997

Schedule 27—Venture capital franking
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997

Schedule 28—Machinery provisions for simplified imputation system
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Taxation Administration Act 1953

Schedule 29—Consequential amendments relating to the simplified imputation system
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997

Schedule 30—The effect of a cum dividend sale or securities lending arrangement under the simplified imputation system
Income Tax Assessment Act 1997

Notes
An Act to implement a New Business Tax System, and for related purposes