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Tax Laws Amendment (2005 Measures No. 5) Act 2005

No. 162, 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—Modifications to exemption for foreign earnings
Income Tax Assessment Act 1936

Schedule 2—Tax offset for Australian production expenditure on television series
Income Tax Assessment Act 1997

Schedule 3—Consolidation

Part 1—Bad debts
Division 1—MEC groups
Income Tax Assessment Act 1997
Division 2—Deducting debt/equity swap loss
Income Tax Assessment Act 1997
Division 3—Consequential amendments
Financial Corporations (Transfer of Assets and Liabilities) Act 1993
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997

Part 2—Making and revoking certain choices
Income Tax (Transitional Provisions) Act 1997

Part 3—Application

Schedule 4—Thin capitalisation
Income Tax (Transitional Provisions) Act 1997

Schedule 5—Forestry managed investments
Income Tax Assessment Act 1936

Schedule 6—Debt and equity interests

Part 1—Related party at call etc. loans
Income Tax Assessment Act 1997

Part 2—Technical amendments taken to have commenced on 1 July 2001
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
New Business Tax System (Debt and Equity) Act 2001

Part 3—Other technical amendments
Income Tax Assessment Act 1997

Tax Laws Amendment (2005 Measures No. 5) Act 2005

No. 162, 2005

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

[Assented to 19 December 2005]

The Parliament of Australia enacts: