Document ID: chunk:federal_register_of_legislation:C2014C00749:front:0:p1
Version: federal_register_of_legislation:C2014C00749
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New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002

No. 90, 2002 as amended

Compilation start date:   29 June 2010

Includes amendments up to: Act No 110, 2014

About this compilation

This compilation

This is a compilation of the New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 as in force on 29 June 2010. It includes any commenced amendment affecting the legislation to that date.

This compilation was prepared on 23 October 2014.

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of each amended provision.

Uncommenced amendments

The effect of uncommenced amendments is not reflected in the text of the compiled law but the text of the amendments is included in the endnotes.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Modifications

If a provision of the compiled law is affected by a modification that is in force, details are included in the endnotes.

Provisions ceasing to have effect

If a provision of the compiled law has expired or otherwise ceased to have effect in accordance with a provision of the law, details are included in the endnotes.

Contents
1 Short title
2 Commencement
3 Schedule(s)
Schedule 1—Consolidation: membership rules
Income Tax Assessment Act 1997
Schedule 2—Consolidation: miscellaneous changes to asset cost provisions
Income Tax Assessment Act 1997
Schedule 3—Consolidation: new Subdivision 705‑B (tax cost setting amount on group formation)
Income Tax Assessment Act 1997
Schedule 4—Consolidation: reset cost base assets held on revenue account
Income Tax Assessment Act 1997
Schedule 5—Consolidation: imputation
Income Tax Assessment Act 1997
Schedule 6—Consolidation: international tax
Income Tax Assessment Act 1997
Schedule 7—Consolidation: application and transitional asset cost provisions
Income Tax (Transitional Provisions) Act 1997
Schedule 8—Consolidation: amendment of transitional provisions for losses
Income Tax (Transitional Provisions) Act 1997
Schedule 9—Consolidation: transitional provisions for international tax
Income Tax (Transitional Provisions) Act 1997
Schedule 10—Consolidation: consequential provisions for international tax
Income Tax Assessment Act 1936
Schedule 11—Consolidation: amendment of transitional provision about limiting access to group concessions
New Business Tax System (Consolidation) Act (No. 1) 2002
Schedule 12—Consolidation: amendments of Dictionary
Income Tax Assessment Act 1997
Schedule 13—Exempting entities and former exempting entities
Income Tax Assessment Act 1997
Schedule 14—Loss integrity rules: global method of valuing assets
Part 1—Income Tax Assessment Act 1997
Part 2—Income Tax (Transitional Provisions) Act 1997
Part 3—Dictionary amendments
Income Tax Assessment Act 1997
Part 4—Application of amendments
Schedule 15—Value shifting
Part 1—New Divisions inserted in the Income Tax Assessment