Document ID: chunk:federal_register_of_legislation:C2010C00690:front:0
Version: federal_register_of_legislation:C2010C00690
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New Business Tax System (Consolidation) Act (No. 1) 2002

Act No. 68 of 2002 as amended

This compilation was prepared on 24 September 2010
taking into account amendments up to Act No. 75 of 2010

The text of any of those amendments not in force
on that date is appended in the Notes section

The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing,
Attorney‑General's Department, Canberra

Contents
1 Short title [see Note 1]
2 Commencement [see Note 1]
3 Schedule(s)

Schedule 1—Main consolidation provisions
Income Tax Assessment Act 1997

Schedule 2—Transitional provisions relating to main consolidation provisions
Income Tax (Transitional Provisions) Act 1997

Schedule 3—Consequential amendments relating to main consolidation provisions

Part 1—General
Income Tax Assessment Act 1997

Part 2—Head company terminology
Income Tax Assessment Act 1997

Part 3—Limiting access to group concessions
Division 1—CGT roll‑overs
Income Tax Assessment Act 1997
Division 2—Loss transfers
Income Tax Assessment Act 1997

Part 4—Anti‑avoidance provision for franking credit trading
Income Tax Assessment Act 1936

Schedule 4—Amendments about Pay as you go (PAYG) instalments

Part 1—The amendments
Taxation Administration Act 1953

Part 2—Consequential amendments
Taxation Administration Act 1953

Schedule 5—Amendments of Dictionary
Income Tax Assessment Act 1997

Notes
An Act about income tax to implement a New Business Tax System, and for related purposes