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Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005

No. 147, 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—Loss recoupment rules for companies etc.
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997

Schedule 2—Foreign residents' income with an underlying foreign source

Part 1—Main amendment
Income Tax Assessment Act 1997

Part 2—Other amendments
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Taxation Administration Act 1953

Part 3—Application and transitional

Schedule 3—Denying deductions for illegal activity
Income Tax Assessment Act 1997

Schedule 4—Film copyright
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997

Schedule 5—Employee share schemes
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Taxation Laws Amendment Act (No. 3) 2003

Schedule 6—Superannuation guarantee charge
Income Tax Assessment Act 1997
Superannuation Guarantee (Administration) Act 1992

Schedule 7—Superannuation on back payments
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Superannuation Guarantee (Administration) Act 1992

Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005

No. 147, 2005

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

[Assented to 14 December 2005]

The Parliament of Australia enacts: