Document ID: chunk:federal_register_of_legislation:C2010C00648:clause:2_2:p3
Version: federal_register_of_legislation:C2010C00648
Segment Type: clause
Provision Reference: sch 2 cl 2 (pt 3/3)
Character Range: 92926–94440

interests and voting shares in a company.

 (2) The applied law is:
 (a) this Act (other than this Subdivision); and
 (b) an Act that imposes any impost payable under this Act; and
 (c) the Income Tax Rates Act 1986; and
 (d) the Taxation Administration Act 1953, so far as it relates to an Act covered by paragraph (a), (b) or (c); and
 (e) any other Act, so far as it relates to an Act covered by paragraph (a), (b), (c) or (d); and
 (f) regulations and other legislative instruments under an Act covered by any of the preceding paragraphs.

 (3) Subsection (1) does not make an entity liable to a criminal, civil or administrative penalty.

Note: An entity is liable to such a penalty under the applied law only if that law, as it applies apart from subsection (1), makes the entity liable.

713‑140  Modifications of the applied law

Overview

 (1) This section describes modifications of the applied law in its application in relation to a trust or trustee under section 713‑135, but does not limit the modifications of that law that are appropriate for the purposes of that section.

General modifications

 (2) A reference in the applied law to a thing or person described in column 2 of an item of the table includes a reference to a thing or person described in column 3 of the item.

General modifications
Column 1               Column 2                                                  Column 3
Item                   A reference in the applied law to:                        Includes a reference to: