Document ID: chunk:federal_register_of_legislation:C2010C00690:clause:5_39:p1
Version: federal_register_of_legislation:C2010C00690
Segment Type: clause
Provision Reference: sch 5 cl 39 (pt 1/2)
Character Range: 323644–327089

39  Subsection 995‑1(1)
Insert:

wholly‑owned subsidiary of an entity has the meaning given by section 703‑30.
Notes to the New Business Tax System (Consolidation) Act (No. 1) 2002

Note 1

The New Business Tax System (Consolidation) Act (No. 1) 2002 as shown in this compilation comprises Act No. 68, 2002 amended as indicated in the Tables below.

Table of Acts
Act                                                                                             Number    Date          Date of commencement                Application, saving or transitional provisions
                                                                                                and year  of Assent
New Business Tax System (Consolidation) Act (No. 1) 2002                                        68, 2002  22 Aug 2002   24 Oct 2002
New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002  90, 2002  24 Oct 2002   Schedule 11: (a)                    —
New Business Tax System (Consolidation and Other Measures) Act 2003                             16, 2003  11 Apr 2003   Schedule 19 (items 6, 7): (b)       —
Tax Laws Amendment (2004 Measures No. 7) Act 2005                                               41, 2005  1 Apr 2005    Schedule 10 (item 265): (c)         —
Tax Laws Amendment (2010 Measures No. 2) Act 2010                                               75, 2010  28 June 2010  Schedule 6 (item 12): 29 June 2010  —

(a) Subsection 2(1) (item 2) of the New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 provides as follows:
 (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.

Commencement information
Column 1                  Column 2                                                                                            Column 3
Provision(s)              Commencement                                                                                        Date/Details
2.  Schedules 1 to 12     Immediately after the commencement of the New Business Tax System (Consolidation) Act (No. 1) 2002  24 October 2002

(b) Subsection 2(1) (items 11 and 12) of the New Business Tax System (Consolidation and Other Measures) Act 2003 provides as follows:
 (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.

Provision(s)                    Commencement                                                                                                                                                    Date/Details
11.  Schedule 19, items 1 to 6  Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002                             24 October 2002
12.  Schedule 19, item 7        Immediately after the time specified in the New Business Tax System (Consolidation) Act (No. 1) 2002 for the commencement of item 34 of Schedule 5 to that Act  24 October 2002

(c) Subsection 2(1) (item 18) of the Tax Laws Amendment (2004 Measures No. 7) Act 2005 provides as follows:
 (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect