Document ID: chunk:federal_register_of_legislation:C2010C00648:front:0:p1
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Tax Laws Amendment (2004 Measures No. 2) Act 2004

Act No. 83 of 2004 as amended

This compilation was prepared on 6 September 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—Life insurance companies

Part 1—Amendments commencing on 30 June 2000
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Taxation Administration Act 1953

Part 2—Amendments commencing on 30 June 2001
Income Tax Assessment Act 1997

Part 3—Amendments commencing on 24 October 2002
Income Tax Assessment Act 1997

Part 4—Amendment commencing on 19 December 2002
Income Tax Assessment Act 1997

Part 5—Amendments commencing on 30 June 2003
Income Tax Assessment Act 1997

Part 6—Amendments commencing on 17 December 2003
Income Tax Assessment Act 1997
Taxation Administration Act 1953

Part 7—Amendments commencing on Royal Assent
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Taxation Administration Act 1953

Part 8—Application of the amendments

Schedule 2—Consolidation etc.

Part 1—Application

Part 2—Certain unit trusts heading consolidated groups
Division 1—Main amendment
Income Tax Assessment Act 1997
Division 2—Related amendments
Income Tax Assessment Act 1936

Part 3—Technical amendments relating to membership rules
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997

Part 4—Cost setting for assets that the head company does not hold under the single entity rule
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997

Part 5—Partnership leaving consolidated group
Income Tax Assessment Act 1997

Part 6—Cost base and reduced cost base for allocable cost amount purposes
Income Tax Assessment Act 1997

Part 7—MEC groups and transitional entities
Income Tax (Transitional Provisions) Act 1997

Part 8—Foreign losses
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997

Part 9—International tax
Division 1—Elections about valuing interests in FIFs held as trading stock
Income Tax Assessment Act 1997
Division 2—Foreign dividend accounts
Income Tax Assessment Act 1997
New Business Tax System (Consolidation and Other Measures) Act 2003
Division 3—Foreign tax credits
Income Tax Assessment Act 1997

Part 10—Liability for payment of tax where head company fails to pay on time
Income Tax Assessment Act 1997

Part 11—Technical amendment of cost base and reduced cost base calculation
Income Tax Assessment Act 1997

Part 12—Financial Corporations (Transfer of Assets and Liabilities) Act 1993

Part 13—Privatised assets
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act