Document ID: chunk:federal_register_of_legislation:C2015C00309:front:0:p2
Version: federal_register_of_legislation:C2015C00309
Segment Type: other
Provision Reference: 
Character Range: 2621–4879

1—Repeal on 1 July 2022
Income Tax Assessment Act 1997
Division 2—Repeal on 1 July 2023
Income Tax Assessment Act 1997
Schedule 5—Merging multiple accounts in a superannuation entity
Superannuation Industry (Supervision) Act 1993
Schedule 6—Government co‑contribution for low income earners
Superannuation (Government Co‑contribution for Low Income Earners) Act 2003
Schedule 7—Consolidating the dependency tax offsets
Part 1—Main amendments
Income Tax Assessment Act 1997
Part 2—Other amendments
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Part 3—Application of amendments
Schedule 8—Taxation of financial arrangements
Part 1—Core rules
Division 1—Attribution of costs
Income Tax Assessment Act 1997
Division 2—Interest
Income Tax Assessment Act 1997
Division 3—Consistency in working out gains or losses
Income Tax Assessment Act 1997
Part 2—Accruals/realisation methods
Division 1—Sufficiently certain particular gains or losses
Income Tax Assessment Act 1997
Division 2—Precedence of particular gains or losses
Income Tax Assessment Act 1997
Division 3—Spreading prepayments
Income Tax Assessment Act 1997
Division 4—Spreading single payment
Income Tax Assessment Act 1997
Division 5—Re‑estimations
Income Tax Assessment Act 1997
Division 6—Impairments and reversals
Income Tax Assessment Act 1997
Division 7—Running balancing adjustments
Income Tax Assessment Act 1997
Division 8—Ceasing of rights or obligations
Income Tax Assessment Act 1997
Part 3—Fair value method
Income Tax Assessment Act 1997
Part 4—Hedging financial arrangements method
Division 1—One in all in principle
Income Tax Assessment Act 1997
Division 2—Hedging net investments in foreign operations
Income Tax Assessment Act 1997
Part 5—Transitional balancing adjustments
Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009
Part 6—Elective requirements
Income Tax Assessment Act 1997
Part 7—Miscellaneous amendments
Division 1—Consistency of language
Income Tax Assessment Act 1997
Division 2—Other amendments
Income Tax Assessment Act 1997
Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
An Act to amend the law relating to taxation and superannuation, and for related purposes