Commonwealth: Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (Cth)

Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 Act No. 101 of 2006 as amended This compilation was prepared on 23 August 2011 taking into account amendments up to Act No. 41 of 2011 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............................... 3 Schedule(s).................................. Schedule 1—Inoperative provisions repealed on Royal Assent A New Tax System (Australian Business Number) Act 1999 A New Tax System (Commonwealth‑State Financial Arrangements) Act 1999 Fringe Benefits Tax Assessment Act 1986 Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Income Tax Rates Act 1986 Income Tax (Transitional Provisions) Act 1997 Taxation Administration Act 1953 Taxation (Interest on Overpayments and Early Payments) Act 1983 Trust Recoupment Tax Assessment Act 1985 Schedule 2—Consequential amendments relating to Schedule 1 repeals etc. Part 1—Amendments: general Aboriginal Land Rights (Northern Territory) Act 1976 Airports (Transitional) Act 1996 Air Services Act 1995 A New Tax System (Australian Business Number) Act 1999 A New Tax System (Bonuses for Older Australians) Act 1999 A New Tax System (Goods and Services Tax) Act 1999 A New Tax System (Tax Administration) Act (No. 2) 2000 AUSSAT Repeal Act 1991 Australian Postal Corporation Act 1989 Australian Prudential Regulation Authority Act 1998 Bank Integration Act 1991 Bankruptcy Act 1966 Child Support (Registration and Collection) Act 1988 Corporations Act 2001 Crimes (Taxation Offences) Act 1980 Crown Debts (Priority) Act 1981 Defence Act 1903 Development Allowance Authority Act 1992 Export Finance and Insurance Corporation Act 1991 Financial Corporations (Transfer of Assets and Liabilities) Act 1993 Financial Sector (Transfers of Business) Act 1999 Fringe Benefits Tax Assessment Act 1986 Future Fund Act 2006 Higher Education Funding Act 1988 Higher Education Support Act 2003 Income Tax Act 1986 Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Income Tax (Deferred Interest Securities) (Tax File Number Withholding Tax) Act 1991 Income Tax Rates Act 1986 Income Tax (Transitional Provisions) Act 1997 National Rail Corporation Agreement Act 1992 Ships (Capital Grants) Act 1987 Snowy Mountains Engineering Corporation Limited Sale Act 1993 Social Security Act 1991 Student Assistance Act 1973 Superannuation Guarantee (Administration) Act 1992 Taxation Administration Act 1953 Taxation (Interest on Overpayments and Early Payments) Act 1983 Trust Recoupment Tax Assessment Act 1985 Veterans' Entitlements Act 1986 Part 2—Amendments consequential on repeal of heading to Division 1 of Part IIA of the Taxation Administration Act 1953 A New Tax System (Commonwealth‑State Financial Arrangements) Act 1999 A New Tax System (Goods and Services Tax) Act 1999 Fringe Benefits Tax Assessment Act 1986 General Interest Charge (Imposition) Act 1999 Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997 Petroleum Resource Rent Tax Assessment Act 1987 Product Grants and Benefits Administration Act 2000 Superannuation Contributions Tax (Assessment and Collection) Act 1997 Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 Superannuation (Government Co‑contribution for Low Income Earners) Act 2003 Superannuation Guarantee (Administration) Act 1992 Taxation Administration Act 1953 Termination Payments Tax (Assessment and Collection) Act 1997 Schedule 3—Inoperative provisions repealed on 1 January 2008 Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997 Taxation Administration Act 1953 Schedule 4—Consequential amendments relating to Schedule 3 repeals Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997 Schedule 5—Inoperative Acts repealed on Royal Assent Part 1—Repeals A New Tax System (End of Sales Tax) Act 1999 A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999 Debits Tax Act 1982 Debits Tax Administration Act 1982 Income Tax (Deficit Deferral) Act 1994 Income Tax (Untainting Tax) Act 1998 New Business Tax System (Venture Capital Deficit Tax) Act 2000 Pay‑Roll Tax Assessment Act 1941 Pay‑Roll Tax (Termination Of Commonwealth Tax) Act 1971 Sales Tax Act (No. 1) 1930 Sales Tax Act (No. 2) 1930 Sales Tax Act (No. 3) 1930 Sales Tax Act (No. 4) 1930 Sales Tax Act (No. 5) 1930 Sales Tax Act (No. 6) 1930 Sales Tax Act (No. 7) 1930 Sales Tax Act (No. 8) 1930 Sales Tax Act (No. 9) 1930 Sales Tax Act (No. 10A) 1985 Sales Tax Act (No. 10B) 1985 Sales Tax Act (No. 10C) 1985 Sales Tax Act (No. 11A) 1985 Sales Tax Act (No. 11B) 1985 Sales Tax Amendment (Transitional) Act 1992 Sales Tax Assessment Act 1992 Sales Tax Assessment Act (No. 1) 1930 Sales Tax Assessment Act (No. 2) 1930 Sales Tax Assessment Act (No. 3) 1930 Sales Tax Assessment Act (No. 4) 1930 Sales Tax Assessment Act (No. 5) 1930 Sales Tax Assessment Act (No. 6) 1930 Sales Tax Assessment Act (No. 7) 1930 Sales Tax Assessment Act (No. 8) 1930 Sales Tax Assessment Act (No. 9) 1930 Sales Tax Assessment Act (No. 10) 1985 Sales Tax Assessment Act (No. 11) 1985 Sales Tax (Customs) (Alcoholic Beverages) Act 1997 Sales Tax (Customs) (Deficit Reduction) Act 1993 Sales Tax (Customs) (Industrial Safety Equipment) Act 2000 Sales Tax (Customs) (Wine—Deficit Reduction) Act 1993 Sales Tax (Excise) (Alcoholic Beverages) Act 1997 Sales Tax (Excise) (Deficit Reduction) Act 1993 Sales Tax (Excise) (Industrial Safety Equipment) Act 2000 Sales Tax (Excise) (Wine—Deficit Reduction) Act 1993 Sales Tax (Exemptions and Classifications) Act 1935 Sales Tax (Exemptions and Classifications) Act 1992 Sales Tax (General) (Alcoholic Beverages) Act 1997 Sales Tax (General) (Deficit Reduction) Act 1993 Sales Tax (General) (Industrial Safety Equipment) Act 2000 Sales Tax (General) (Wine—Deficit Reduction) Act 1993 Sales Tax Imposition (Customs) Act 1992 Sales Tax Imposition (Excise) Act 1992 Sales Tax Imposition (General) Act 1992 Sales Tax Imposition (In Situ Pools) Act 1992 Sales Tax (Industrial Safety Equipment) (Transitional Provisions) Act 2000 Sales Tax (In Situ Pools) (Deficit Reduction) Act 1993 Sales Tax Procedure Act 1934 Swimming Pools Tax Refund Act 1992 Tobacco Charge Act (No. 1) 1955 Tobacco Charge Act (No. 2) 1955 Tobacco Charge Act (No. 3) 1955 Tobacco Charges Assessment Act 1955 Wool Tax Act (No. 1) 1964 Wool Tax Act (No. 2) 1964 Wool Tax Act (No. 3) 1964 Wool Tax Act (No. 4) 1964 Wool Tax Act (No. 5) 1964 Wool Tax (Administration) Act 1964 Part 2—Consequential amendments Administrative Decisions (Judicial Review) Act 1977 A New Tax System (Goods and Services Tax Transition) Act 1999 A New Tax System (Wine Equalisation Tax) Act 1999 ANL Act 1956 Australian Hearing Services Act 1991 Australian Institute of Aboriginal and Torres Strait Islander Studies Act 1989 Australian Institute of Health and Welfare Act 1987 Australian National Maritime Museum Act 1990 Australian Postal Corporation Act 1989 Australian Securities and Investments Commission Act 2001 Australian Sports Commission Act 1989 Bank Integration Act 1991 Commonwealth Serum Laboratories Act 1961 Consular Privileges and Immunities Act 1972 Crimes (Taxation Offences) Act 1980 Diplomatic Privileges and Immunities Act 1967 Freedom of Information Act 1982 Fringe Benefits Tax Assessment Act 1986 Income Tax Assessment Act 1997 International Organisations (Privileges and Immunities) Act 1963 Overseas Missions (Privileges and Immunities) Act 1995 Primary Industries and Energy Research and Development Act 1989 Snowy Mountains Engineering Corporation Act 1970 Special Broadcasting Service Act 1991 Taxation Administration Act 1953 Taxation (Interest on Overpayments and Early Payments) Act 1983 Trade Practices Act 1974 Trans‑Tasman Mutual Recognition Act 1997 Wool International Act 1993 Wool Services Privatisation Act 2000 Schedule 6—Application and saving provisions Part 1—Application provisions Part 2—General saving provisions Part 3—Other saving provisions and transitional provisions Notes An Act to amend the law relating to taxation, and for related purposes 1 Short title [see Note 1] This Act may be cited as the Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006. 2 Commencement (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 according to its terms. Commencement information Column 1 Column 2 Column 3 Provision(s) Commencement Date/Details 1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table The day on which this Act receives the Royal Assent. 14 September 2006 2. Schedules 1 and 2 The day on which this Act receives the Royal Assent. 14 September 2006 3. Schedules 3 and 4 1 January 2008. 1 January 2008 4. Schedules 5 and 6 The day on which this Act receives the Royal Assent. 14 September 2006 Note: This table relates only to the provisions of this Act as originally passed by the Parliament and assented to. It will not be expanded to deal with provisions inserted in this Act after assent. (2) Column 3 of the table contains additional information that is not part of this Act. Information in this column may be added to or edited in any published version of this Act. 3 Schedule(s) Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms. Schedule 1—Inoperative provisions repealed on Royal Assent 1 Repeal The provisions and parts of provisions specified in this Schedule are repealed. A New Tax System (Australian Business Number) Act 1999 2 Division 14 A New Tax System (Commonwealth‑State Financial Arrangements) Act 1999 3 Section 16 Fringe Benefits Tax Assessment Act 1986 4 Subsection 136(1) (definition of Australian Airlines) Income Tax Assessment Act 1936 5 Sections 2 to 4 6 Subsection 6(1) (definition of adopted child) 7 Subsection 6(1) (definition of assessable income from petroleum) 8 Subsection 6(1) (definition of Commonwealth country) 9 Subsection 6(1) (definition of Commonwealth labour market program) 10 Subsection 6(1) (definition of electronic signature) 11 Subsection 6(1) (definition of exempt income from petroleum) 12 Subsection 6(1) (definition of failure to notify penalty) 13 Subsection 6(1) (definition of firearms surrender arrangements) 14 Subsection 6(1) (definition of fishing operations) 15 Subsection 6(1) (definition of forest operations) 16 Subsection 6(1) (definition of horticulture) 17 Subsection 6(1) (definition of income from petroleum) 18 Subsection 6(1) (definition of income tax laws of Papua New Guinea) 19 Subsection 6(1) (definition of late reconciliation statement penalty) 20 Subsection 6(1) (definition of Papua New Guinea) 21 Subsection 6(1) (definition of Papua New Guinea independence day) 22 Subsection 6(1) (definition of pearling operations) 23 Subsection 6(1) (definition of petroleum) 24 Subsection 6(1) (definition of petroleum prospecting or mining information) 25 Subsection 6(1) (definition of petroleum prospecting or mining right) 26 Subsection 6(1) (definition of previous Act) 27 Subsection 6(1) (definition of primary production) 28 Subsection 6(1) (definition of public securities) 29 Subsection 6(1) (definition of reportable fringe benefits amount) 30 Subsection 6(1) (definition of shares) 31 Subsection 6(1) (definition of tainting amount) 32 Subsection 6(1B) 33 Subsections 6(7) to (8) 34 Subsections 6AA(3) to (3C) 35 Paragraph 6AA(4)(d) 36 Section 6G 37 Paragraph 16(4)(ca) 38 Section 17 39 Section 19 40 Sections 22 to 23AAA Note: Remade versions of parts of section 23, which is repealed by the above item, are included in the Income Tax Assessment Act 1997 by Schedule 2 to this Act. The provisions concerned (and the remade sections) are: subparagraphs 23(a)(ii) and (vi) (section 768‑100); paragraph 23(b), subparagraphs 23(c)(iii) to (v) and paragraphs 23(u), (v) and (ya) (section 842‑105); and paragraphs 23(kc) and (kca) (section 768‑105). Paragraph 23(jb) has also been remade by Schedule 2 as paragraph 128B(3)(jb) of the Income Tax Assessment Act 1936. 41 Subsection 23AB(1) (definition of work and income support related withholding payments and benefits) 42 Subsection 23AB(6A) 43 Sub‑subparagraph 23AB(7)(a)(ii)(A) 44 Section 23ADA 45 Section 23AE 46 Section 23AL Note: A remade version of section 23AL is included in the Income Tax Assessment Act 1997 by item 748 of Schedule 2 to this Act. 47 Sections 23C, 23D and 23H 48 Division 1AA of Part III 49 Sections 24BA and 24BB 50 Section 24N 51 Subsection 24P(7) 52 Section 25 53 Sections 25B to 26AAB Note: Remade versions of paragraphs 26(e), (eaa), (ea) and (i), which are repealed by the above item, are included in the Income Tax Assessment Act 1997 by items 627 and 628 of Schedule 2 to this Act. 54 Subsection 26AAC(10) 55 Paragraph 26AB(5)(a) 56 Sections 26B and 26BA 57 Subdivisions B and C of Division 2 of Part III (not including the heading to Subdivision B and not including section 36AAA) 58 Subsection 45(4) 59 Paragraph 45B(8)(g) 60 Sections 45Z to 46 61 Subsection 46A(13) 62 Section 46C 63 Section 46F 64 Division 2A of Part III 65 Section 51 Note: Remade versions of subsections 51(8) and (9), which are repealed by the above item, are included in the Income Tax Assessment Act 1997 by item 663 of Schedule 2 to this Act. 66 Section 51AB 67 Section 51AE 68 Section 51AG 69 Section 51AL 70 Sections 53 to 62AAV Note: Item 813 of Schedule 2 includes a provision in the Income Tax (Transitional Provisions) Act 1997 as a consequence of the repeal of section 57AM by the above item. 71 Subsections 63(1AAA) to (1AA) 72 Subsections 63(1B) to (4) 73 Sections 63A to 63CC 74 Sections 64 and 64A 75 Subsections 65(1AA), (1), (1A), (1D), (1E), (1F), (2) and (3) 76 Section 67 77 Sections 67AA to 70A Note: A remade version of subsection 69(7), which is repealed by the above item, is included in the Income Tax Assessment Act 1997 by item 659 of Schedule 2 to this Act. 78 Sections 71 to 73 79 Subsection 73A(6) (definition of consideration received or receivable in respect of the disposal, loss or destruction) 80 Subsection 73B(1) (paragraph (c) of the definition of aggregate research and development amount) 81 Subsection 73B(1) (definition of building expenditure) 82 Subsection 73B(1) (definition of undeducted building expenditure) 83 Subsections 73B(7), (17), (25), (26), (28) to (30), (37) and (38) 84 Section 73D 85 Section 73F 86 Sections 74 to 78AB Note: A remade version of sections 74A and 74B, which are repealed by the above item, is included in the Income Tax Assessment Act 1997 by item 660 of Schedule 2 to this Act. 87 Section 78B 88 Section 79C 89 Sections 79E to 81 90 Subsections 82(1A) and (1) 91 Subdivisions B to CA of Division 3 of Part III 92 Subsection 82KH(1C) 93 Subdivisions F to G of Division 3 of Part III 94 Subsection 82R(6) 95 Section 82S 96 Division 4 of Part III 97 Section 93 98 Section 94W 99 Section 94Y 100 Subsection 97A(2) (definition of eligible primary producer) 101 Subsection 97A(2) (definition of owner of a current IED scheme deposit) 102 Section 102AAB (definition of basic statutory interest rate) 103 Section 102AAB (definition of pre‑franking rebate tax) 104 Subdivision C of Division 6AAA of Part III 105 Subsection 102AAZ(3) 106 Section 102AH 107 Subsections 102L(4), (8), (9), (12), (14), (16) and (17) 108 Subsections 102T(4A), (5), (9), (10), (13), (15), (17) and (18) 109 Subsection 103(1) (all definitions except the relevant holding company or holding companies) 110 Subsection 103(1A) 111 Sections 103AA to 107A 112 Paragraph 109ZA(b) 113 Section 109ZD (definition of PAYE earnings) 114 Section 109ZD (definition of work and income support related withholding payments and benefits) 115 Division 9B of Part III 116 Subsection 121F(1) (paragraph (a) of the definition of relevant exempting provision) 117 Divisions 10 to 10A of Part III 118 Subsection 124K(1) (subparagraphs (a)(i) and (iii) of the definition of unit of industrial property) 119 Subsection 124L(2) 120 Subsection 124S(3) 121 Section 124X 122 Sections 124ZAF and 124ZAN 123 Divisions 10C and 10D of Part III 124 Division 10F of Part III 125 Paragraphs 128AAA(2)(c) and (d) 126 Subsection 128A(1) (definition of associated persons) 127 Subsection 128A(1) (definition of bearer debenture) 128 Subsection 128A(8) 129 Paragraphs 128B(3)(c) and (g) 130 Subsection 128B(3B) (definition of finance arrangement) 131 Subsections 128C(1A) to (2) Note: Item 342 of Schedule 2 amends subsection 128C(1) as a consequence of the repeal of subsection 128C(1A) by the above item. 132 Subsection 128C(5) 133 Section 128E 134 Sections 128G and 128GA 135 Sections 128H to 128N 136 Subsection 136AE(9) 137 Section 136AG 138 Subsections 156(1A), (4) and (4A) 139 Divisions 16A and 16C of Part III 140 Paragraph 159GJ(1)(a) 141 Subparagraphs 159GJ(2)(a)(i) and (iv) 142 Subparagraphs 159GJ(2)(c)(i) and (iv) 143 Sub‑subparagraph 159GJ(4)(b)(iii)(B) 144 Division 16H of Part III Note: Item 844 of Schedule 2 include provisions in the Income Tax (Transitional Provisions) Act 1997 as a consequence of the repeal of Division 16H of Part III by the above item. 145 Subsection 159GZZZC(2) 146 Subsection 159HA(7) (paragraph (b) of the definition of indexable amount) 147 Subdivision AAD of Division 17 of Part III 148 Sections 160AB to 160ACE 149 Subsection 160AE(1) (definition of undistributed amount) 150 Subsection 160AF(4) 151 Section 160AGB 152 Subsection 160AN(4) 153 Parts IIIAA and IIIA 154 Subsection 170(10) (table items 2, 7 to 9, 11, 15 and 19) 155 Section 170AA 156 Section 202A (definition of eligible paying authority) 157 Section 202A (definition of salary or wages) 158 Subsection 202BD(7) 159 Subsection 202DM(2) 160 Sections 205 to 209 161 Sections 214 to 218 162 Section 220 163 Divisions 1AAA to 6A of Part VI Note 1: Items 949 and 951 to 956 of Schedule 2 include provisions in the Taxation Administration Act 1953 as a consequence of the repeal of Subdivision C of Division 3B of Part VI by the above item. Note 2: A remade version of section 221B, which is repealed by the above item, is included in the Taxation Administration Act 1953 by item 970 of Schedule 2 to this Act. Note 3: A remade version of section 221YSA, which is repealed by the above item, is included in the Income Tax Assessment Act 1936 by item 345 of Schedule 2 to this Act. 164 Part VII 165 Section 251Y 166 Sections 258 and 259 Note: Item 15 of Schedule 6 extends the operation of subsection 265‑45(2) in Schedule 1 to the Taxation Administration Act 1953 as a consequence of the repeal of section 259 by the above item. 167 Subsection 262A(4AB) 168 Section 264CA 169 Subsection 296(3) 170 Section 305 171 Paragraph 399A(1)(a) 172 Subsection 401(2) 173 Subsection 405(2) 174 Section 407 175 Paragraph 427(a) 176 Subsection 461(2) 177 Sections 546 to 549 178 Subsection 555(2) (definition of basic statutory interest rate) 179 Sections 587 and 588 180 Subsection 592(2) (definition of basic statutory interest rate) 181 Section 597 182 Subsection 613(2) 183 Part XII 184 Schedule 1 185 Schedules 2A and 2B 186 Subsection 245‑70(3) in Schedule 2C 187 Subsection 245‑140(1) in Schedule 2C (table items 1, 3, 5, 6, 9 to 13, 15 to 19, 21, 24 and 25) 188 Subsection 245‑140(1A) in Schedule 2C 189 Paragraphs 57‑25(4)(a) to (d), (g), (h), (k) and (l) in Schedule 2D 190 Section 57‑35 (paragraph (d) of the definition of asset) 191 Subdivision 57‑I in Schedule 2D 192 Subsection 57‑85(3) in Schedule 2D (table items 2 to 4, 6, 7A, 8, 10 to 12 and 14A to 17) 193 Subsection 57‑110(2) in Schedule 2D (table items 2, 3, 4, 5A, 6, 8A and 9) 194 Paragraphs 268‑35(2)(a) and (b) in Schedule 2F (including the notes) 195 Paragraph 268‑35(5)(i) in Schedule 2F (including the note) 196 Sections 268‑50 and 268‑55 in Schedule 2F 197 Section 271‑85 in Schedule 2F 198 Section 393‑25 in Schedule 2G (definition of deduction exemption certificate) 199 Subsection 326‑5(5) in Schedule 2H Income Tax Assessment Act 1997 200 Section 10‑5 (table item headed "development allowance") 201 Section 10‑5 (table item headed "drought investment allowance") 202 Section 10‑5 (table item headed "income equalisation deposits") 203 Section 11‑15 (table item headed "GST Direct Assistance Certificate recipient") 204 Section 12‑5 (table item headed "composite incomes") 205 Section 12‑5 (table item headed "development allowance") 206 Section 12‑5 (table item headed "drought investment allowance") 207 Section 12‑5 (table item headed "firearms surrender payments") 208 Section 12‑5 (table item headed "heritage conservation work") 209 Section 12‑5 (table item headed "promoters recoupment tax") 210 Section 12‑5 (table item headed "State Bank of NSW") 211 Section 12‑5 (table item headed "successive deductions") 212 Section 12‑5 (table item headed "tax file number (TFN) withholding tax") 213 Section 13‑1 (table item headed "Commonwealth Savings Bank") 214 Section 13‑1 (table item headed "heritage conservation") 215 Section 13‑1 (table item headed "loan interest") 216 Section 17‑25 217 Section 25‑80 218 Paragraphs 26‑55(1)(b), (c) and (e) 219 Section 27‑30 220 Subsection 30‑25(2) (table items 2.2.5 and 2.2.12) 221 Subsection 30‑45(2) (table items 4.2.8 and 4.2.16 to 4.2.18) 222 Subsection 30‑50(2) (table items 5.2.2 to 5.2.10, 5.2.12 to 5.2.15, 5.2.17 to 5.2.20 and 5.2.23) 223 Subsection 30‑70(2) (table items 8.2.1 and 8.2.2) 224 Subsection 30‑80(2) (table items 9.2.9 and 9.2.11) 225 Section 30‑95 (table item 11.2.6) 226 Subsection 30‑100(2) (table item 12.2.3) 227 Section 30‑102 (table items 12A.2.11 and 12A.2.12) 228 Section 30‑105 (table item 13.2.1) 229 Subsection 30‑315(2) (table items 2AA, 2A, 18, 20B, 23A, 25B, 28, 28B, 29, 32, 34A, 59, 64A, 67A, 68A, 72AA, 72B, 72BB, 74A, 81, 94, 97AA, 104A, 104C, 106, 110B, 112A, 112B, 112D, 114A, 118AA and 123A) 230 Section 51‑60 231 Subdivision 61‑G 232 Subsection 70‑40(2) (notes 1 and 2) 233 Subsection 104‑15(4) (note) 234 Subsection 104‑210(1) (note) 235 Section 115‑10 (note) 236 Section 118‑14 237 Paragraphs 165‑55(5)(d), (e) and (i) (including the note after paragraph (i)) 238 Subsection 165‑55(6) (note) 239 Subsection 165‑240(7) 240 Section 320‑40 241 Subsection 328‑295(1) (note 2) 242 Subsection 405‑15(1) (note) 243 Section 405‑45 (note) 244 Subsections 405‑50(1) and (3) (note) 245 Section 820‑10 (table item 3) 246 Subsections 820‑445(1) and (2) 247 Subsection 820‑445(3) (heading) 248 Subdivision 820‑F 249 Section 820‑581 (last paragraph of the example) 250 Subdivision 960‑R 251 Subsection 995‑1(1) (paragraph (d) of the definition of BAS provisions) 252 Subsection 995‑1(1) (paragraphs (b) and (c) of the definition of capital allowance) 253 Subsection 995‑1(1) (definition of exempting company) 254 Subsection 995‑1(1) (definition of leasing company) 255 Subsection 995‑1(1) (definition of maximum TC group) 256 Subsection 995‑1(1) (definition of Pre‑GST annual turnover) 257 Subsection 995‑1(1) (definition of priority agreement) 258 Subsection 995‑1(1) (definition of qualified person) 259 Subsection 995‑1(1) (definition of resident TC group) 260 Subsection 995‑1(1) (paragraph (c) of the definition of safe harbour capital amount) 261 Subsection 995‑1(1) (definition of specified management fees) 262 Subsection 995‑1(1) (definition of top entity) Income Tax Rates Act 1986 263 Subsection 3(1) (definition of reduced notional income) 264 Subsection 12(5) 265 Schedule 9 Income Tax (Transitional Provisions) Act 1997 266 Subsection 20‑1(2) (including the note) 267 Section 20‑5 268 Division 28 269 Section 40‑85 270 Divisions 41 and 42 271 Section 51‑5 272 Subsection 70‑1(1) (second sentence) 273 Section 70‑5 274 Subdivision 104‑B 275 Section 104‑72 276 Section 104‑210 277 Division 115 278 Division 138 279 Division 330 280 Division 373 281 Division 385 282 Division 387 283 Division 400 284 Division 405 285 Section 701‑30 286 Sections 820‑15 to 820‑40 287 Sections 830‑5 and 830‑10 Taxation Administration Act 1953 288 Division 1 of Part IIA (heading) 289 Subsection 8AAB(4) (table items 10 to 29) 290 Divisions 2 and 3 of Part IIA 291 Subsection 12‑45(3) in Schedule 1 292 Subsections 16‑75(1) and (3) in Schedule 1 (notes) 293 Group heading before section 16‑120 in Schedule 1 294 Sections 16‑120 to 16‑135 in Schedule 1 295 Subsection 45‑70(1) in Schedule 1 (note) 296 Group heading before section 45‑170 in Schedule 1 297 Sections 45‑170 to 45‑180 in Schedule 1 298 Subsection 250‑10(1) in Schedule 1 (table item 60) 299 Subsection 250‑10(2) in Schedule 1 (table items 75 and 80) Taxation (Interest on Overpayments and Early Payments) Act 1983 300 Subsection 3(1) (definition of final instalment day) 301 Subsection 3(1) (definition of instalment taxpayer) 302 Subsection 3(1) (definition of provisional tax) 303 Subsection 3(1) (definition of relevant entity) 304 Section 3C (table items 10, 30, 35, 60, 65, 70 and 75 in the definition of relevant tax) 305 Subparagraph 8A(1)(a)(iv) 306 Subparagraphs 8A(1)(a)(vi) to (x) 307 Subsection 8A(1A) 308 Subparagraphs 8E(1)(d)(ii) and (2)(d)(ii) 309 Subparagraph 8G(1)(d)(ii) 310 Subparagraph 8G(2)(c)(ii) 311 Subsections 8H(1) and (2) 312 Subsection 9(5) 313 Sub‑subparagraphs 10(1)(a)(iii)(B) and (C) 314 Paragraph 10(1)(aa) 315 Section 10A 316 Subparagraphs 12A(1)(a)(ii) and (iii) 317 Sub‑subparagraphs 12A(1)(a)(iv)(D) and (F) to (J) Trust Recoupment Tax Assessment Act 1985 318 Subsection 4(6) Schedule 2—Consequential amendments relating to Schedule 1 repeals etc. Part 1—Amendments: general Aboriginal Land Rights (Northern Territory) Act 1976 1 Subsection 64A(2) Omit "neither subsection 221ZB(1) of the Income Tax Assessment Act 1936 nor section 12‑320 in Schedule 1 to the Taxation Administration Act 1953 applies", substitute "section 12‑320 in Schedule 1 to the Taxation Administration Act 1953 does not apply". Airports (Transitional) Act 1996 2 Section 48A (definition of plant) Omit "section 42‑18", substitute "subsection 995‑1(1)". 3 Sections 49, 49A, 50, 50A, 51, 51A, 52, 53 and 54 Repeal the sections. Air Services Act 1995 4 Subsection 52(1) Omit "paragraph 23(d) of the Income Tax Assessment Act 1936", substitute "section 50‑25 of the Income Tax Assessment Act 1997". A New Tax System (Australian Business Number) Act 1999 5 Section 5A (note) Omit "under subsection 38(1)". 6 Section 41 (definition of enterprise) Repeal the definition, substitute: enterprise has the meaning given by section 9‑20 of the A New Tax System (Goods and Services Tax) Act 1999. 7 Section 41 (definition of entity) Repeal the definition, substitute: entity has the meaning given by section 184‑1 of the A New Tax System (Goods and Services Tax) Act 1999. 8 Section 41 (definition of lodged electronically) Repeal the definition, substitute: lodged electronically: a document is lodged electronically if it is transmitted to the Registrar in an electronic format approved by the Registrar. A New Tax System (Bonuses for Older Australians) Act 1999 9 Paragraphs 35(3)(b) and (4)(a) Before "subsection 221A(1)", insert "former". 10 Paragraph 35(4)(b) Before "section 69", insert "former". 11 Paragraph 35(4)(c) Before "section 74", insert "former". 12 Paragraph 36(3)(a) Before "subsection 221A(1)", insert "former". A New Tax System (Goods and Services Tax) Act 1999 13 Paragraph 9‑20(2)(d) Omit "subsection 12‑45(3)", substitute "paragraph 12‑45(1)(e)". A New Tax System (Tax Administration) Act (No. 2) 2000 14 Subitem 3(1) of Schedule 1 After "corresponding", substitute "former". 15 Subitem 3(1) of Schedule 1 (table, heading to column 3) Omit "1936 Act provision", substitute "Former 1936 Act provision". 16 Subitem 3(1) of Schedule 1 (table item 7) Repeal the item. 17 Subitem 3(2) of Schedule 1 Before "section 224", insert "former". AUSSAT Repeal Act 1991 18 Subsection 8(2) Before "sections", insert "former". Australian Postal Corporation Act 1989 19 Subsection 63(2) Omit "paragraph 23(d) of the Income Tax Assessment Act 1936 or". Australian Prudential Regulation Authority Act 1998 20 Subsection 55(3) Omit "paragraph 23(d) of the Income Tax Assessment Act 1936 or". Bank Integration Act 1991 21 Subsection 5(1) (paragraph (d) of the definition of asset) Repeal the paragraph. 22 Paragraph 22(4)(c) Omit ", foreign tax credits and dividend rebates under section 46 of the Income Tax Assessment Act 1936", substitute "and foreign tax credits". 23 Subsection 22(5) Omit "Part IIIAA of the Income Tax Assessment Act 1936", substitute "Part 3‑6 of the Income Tax Assessment Act 1997 (about the imputation system)". 24 Paragraph 22(5)(b) Omit "franking year", substitute "income year". Bankruptcy Act 1966 25 Paragraph 109(1A)(b) Before "subsections", insert "former". 26 Paragraph 109(1A)(b) Before "section", insert "former". Child Support (Registration and Collection) Act 1988 27 Paragraphs 50(2)(a) and (b) Before "subsection 221YHZD(3)", insert "former". 28 Paragraph 72B(4)(b) Repeal the paragraph, substitute: (b) money due by the person to the debtor is taken to be money that comes to the person on behalf of the debtor, other than money that is: (i) a payment of a royalty referred to in Subdivision 12‑F in Schedule 1 to the Taxation Administration Act 1953; or (ii) a payment to which section 12‑325 of that Schedule applies (natural resource payments). Corporations Act 2001 29 Subsection 443BA(2) (definition of remittance provision) After "following", insert "former". 30 Paragraph 459E(5)(aa) Before "section", insert "former". 31 Paragraph 459E(5)(a) Before "section" (wherever occurring), insert "former". 32 Paragraphs 459E(5)(b) to (d) Before "subsection", insert "former". 33 Subsection 588F(2) (definition of remittance provision) After "following", insert "former". 34 Paragraphs 588FGA(1)(aa) and (a) Before "section" (wherever occurring), insert "former". 35 Paragraphs 588FGA(1)(b) to (d) Before "subsection", insert "former". Crimes (Taxation Offences) Act 1980 36 Subsection 3(1) (paragraph (aa) of the definition of income tax) After "under", insert "former". 37 Subsection 3(1) (paragraph (b) of the definition of income tax) Omit "subsection 221AZMAA(1), subsection 221AZP(1), subsection 221YD(3), section 221YDB or", substitute "former subsection 221AZMAA(1), former subsection 221AZP(1), former subsection 221YD(3), former section 221YDB or former". 38 Subsection 3(1) (paragraphs (c) to (cb) of the definition of income tax) After "under", insert "former". 39 Subsection 3(1) (paragraph (d) of the definition of income tax) Repeal the paragraph, substitute: (d) any amount payable under former section 220AAE, 220AAM or 220AAR, or former subsection 221EAA(1), of the Income Tax Assessment Act; and 40 Subsection 3(1) (paragraph (f) of the definition of income tax) After "under", insert "former". 41 Subsection 3(1) (paragraph (g) of the definition of income tax) Before "subsection" (wherever occurring), insert "former". 42 Subsection 3(1) (paragraph (g) of the definition of income tax) Before "subparagraph", insert "former". 43 Subsection 3(1) (paragraph (g) of the definition of income tax) Before "section", insert "former". Crown Debts (Priority) Act 1981 44 Section 4 Omit "in the Corporations Act 2001 affects the operation of section, subsections", substitute "or in the Corporations Act 2001 affects the operation of former subsections". 45 Section 4 Before "section 221YU", insert "former". Defence Act 1903 46 Subsection 122AA(3) Repeal the subsection. Development Allowance Authority Act 1992 47 Chapter 2 Repeal the Chapter. 48 Subsection 93D(1) (definition of relevant exempting provision) Repeal the definition, substitute: relevant exempting provision has the meaning given by subsection 121F(1) of the Income Tax Assessment Act 1936. Export Finance and Insurance Corporation Act 1991 49 Subsection 63(4) Omit "paragraph 23(d) of the Income Tax Assessment Act 1936 or". Financial Corporations (Transfer of Assets and Liabilities) Act 1993 50 Section 3 (paragraph (d) of the definition of asset) Repeal the paragraph. 51 Paragraph 14A(5)(a) Repeal the paragraph. 52 Paragraph 15(1)(a) Omit "25,". 53 Paragraph 15(1)(b) Omit "51,". 54 Subsection 15(2) Omit "section 51 of the Income Tax Assessment Act 1936 or". 55 Paragraph 15(3)(a) Omit "25,". 56 Paragraph 15(3)(b) Omit "51,". 57 Paragraph 16(1)(a) Omit "section 25 of the Income Tax Assessment Act 1936 or". 58 Paragraph 16(1)(b) Omit "section 51 of the Income Tax Assessment Act 1936 or". 59 Subsection 16(2) Omit "section 25 of the Income Tax Assessment Act 1936 or". 60 Paragraph 16(3)(a) Omit "section 25 or". 61 Paragraph 16(3)(b) Omit "section 51 or". 62 Subparagraph 17(1)(b)(i) Omit "under section 25 or Division 16E of Part III of the Income Tax Assessment Act 1936 or section", substitute "under former section 25, or under Division 16E of Part III, of the Income Tax Assessment Act 1936 or under section". 63 Subparagraph 17(1)(b)(ii) Omit "under section 51 or Division 16E of Part III of the Income Tax Assessment Act 1936 or section", substitute "under former section 51, or under Division 16E of Part III, of the Income Tax Assessment Act 1936 or under section". 64 Paragraph 17(2)(b) Omit "under section 51 or Division 16E of Part III of the Income Tax Assessment Act 1936 or section", substitute "under former section 51, or under Division 16E of Part III, of the Income Tax Assessment Act 1936 or under section". 65 Section 20 Repeal the section. 66 Paragraph 21(1)(c) Omit "section 28 of the Income Tax Assessment Act 1936 or". 67 Paragraph 21(1)(d) Omit "section 51 of the Income Tax Assessment Act 1936 or". 68 Subparagraph 21(1)(d)(ii) Omit "section 31 of the Income Tax Assessment Act 1936 or". 69 Paragraph 21(1)(e) Omit "section 36 of the Income Tax Assessment Act 1936 and". 70 Paragraph 21(2)(c) Omit "the Income Tax Assessment Act 1936 or". 71 Paragraph 21(2)(d) Omit "section 51 of the Income Tax Assessment Act 1936 or". 72 Paragraph 21(2)(e) Omit "section 36 of the Income Tax Assessment Act 1936 and". 73 Subsection 22(4) (paragraph (b) of the definition of unrecouped deductions) Omit "51 or 63", substitute "63 or former section 51". 74 Subsection 22(4) (paragraph (d) of the definition of unrecouped deductions) Before "subsection", insert "former". 75 Subdivision A of Division 8 of Part 3 Repeal the Subdivision. 76 Section 26B Repeal the section. 77 Paragraph 26C(1)(b) Omit "section 80G of the Income Tax Assessment Act 1936 or", substitute "former section 80G of the Income Tax Assessment Act 1936 or under". 78 Paragraph 26C(1)(c) Before "section", insert "former". 79 Schedules 1 and 2 Repeal the Schedules. Financial Sector (Transfers of Business) Act 1999 80 Subsection 4(1) (paragraph (d) of the definition of asset) Repeal the paragraph, substitute: (d) any CGT asset within the meaning of the Income Tax Assessment Act 1997. Fringe Benefits Tax Assessment Act 1986 81 Paragraph 19(1)(b) Omit ", and Subdivisions F, GA and G of Division 3 of Part III,". 82 Paragraph 19(1)(ba) (subparagraph (ii) of the definition of RD) Omit ", and Subdivisions F, GA and G of Division 3 of Part III,". 83 Paragraph 24(1)(b) Omit ", and Subdivisions F, GA and G of Division 3 of Part III,". 84 Paragraph 24(1)(ba) (subparagraph (ii) of the definition of RD) Omit ", and Subdivisions F, GA and G of Division 3 of Part III,". 85 Paragraph 34(1)(b) Omit ", and Subdivisions F and GA of Division 3 of Part III,". 86 Paragraph 34(1)(ba) (subparagraph (ii) of the definition of RD) Omit ", and Subdivisions F and GA of Division 3 of Part III,". 87 Paragraph 37(b) Omit ", and Subdivisions F and GA of Division 3 of Part III,". 88 Paragraph 37(b) Omit "under section 51 of the Income Tax Assessment Act 1936, or section 8‑1 of the Income Tax Assessment Act 1997,", substitute "section 8‑1 of the Income Tax Assessment Act 1997". 89 Paragraph 37(c) (subparagraph (ii) of the definition of RD) Omit ", and Subdivisions F and GA of Division 3 of Part III,". 90 Paragraph 37(c) (subparagraph (ii) of the definition of RD) Omit "under section 51 of the Income Tax Assessment Act 1936, or section 8‑1 of the Income Tax Assessment Act 1997,", substitute "section 8‑1 of the Income Tax Assessment Act 1997". 91 Paragraph 44(1)(b) Omit ", and Subdivisions F, GA and G of Division 3 of Part III,". 92 Paragraph 44(1)(ba) (subparagraph (ii) of the definition of RD) Omit ", and Subdivisions F, GA and G of Division 3 of Part III,". 93 Paragraph 52(1)(b) Omit ", and Subdivisions F, GA and G of Division 3 of Part III,". 94 Paragraph 52(1)(ba) (subparagraph (ii) of the definition of RD) Omit ", and Subdivisions F, GA and G of Division 3 of Part III,". 95 Paragraph 52(1)(ba) (subparagraph (ii) of the definition of RD) Omit "section 48, 49, 50 or 51 of the Income Tax Assessment Act 1936, or". 96 Subsection 136(1) (definition of assessable income) Repeal the definition, substitute: assessable income has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997. 97 Subsection 136(1) (definition of associate) Repeal the definition, substitute: associate has the meaning given by section 318 of the Income Tax Assessment Act 1936. Note: Section 159 of this Act affects the above definition. 98 Subsection 136(1) (definition of basic car rate) Repeal the definition, substitute: basic car rate, in relation to a year of tax ending on 31 March in a year, means the rate prescribed for the purposes of section 28‑25 of the Income Tax Assessment Act 1997 in relation to the year of income ending on 30 June in that year. 99 Subsection 136(1) (definition of car) Repeal the definition, substitute: car has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997. 100 Subsection 136(1) (definition of child) Repeal the definition, substitute: child has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997. 101 Subsection 136(1) (definition of deductible expenses) Repeal the definition, substitute: deductible expenses, in relation to an allowance paid to an employee, means expenses incurred by the employee in respect of which a deduction is allowable to the employee under section 8‑1 of the Income Tax Assessment Act 1997 (ignoring Divisions 28, 32 and 900 of that Act). 102 Subsection 136(1) (definition of disease) Repeal the definition, substitute: disease has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997. 103 Subsection 136(1) (definition of documentary evidence) Repeal the definition, substitute: documentary evidence, in relation to an expense incurred by a person, means a document that would constitute written evidence of the expense obtained in a way described in Subdivision 900‑E of the Income Tax Assessment Act 1997 if the expense were a work expense, and Division 900 of that Act applied to the person. 104 Subsection 136(1) (definition of motor vehicle) Repeal the definition, substitute: motor vehicle has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997. 105 Subsection 136(1) (paragraphs (a) and (b) of the definition of non‑deductible entertainment expenditure) Repeal the paragraphs, substitute: (a) section 32‑5 of the Income Tax Assessment Act 1997 applies to it, or would apply if it were incurred in producing assessable income; and (b) apart from that section, it would be deductible under section 8‑1 of that Act, or would be if it were incurred in producing assessable income; 106 Subsection 136(1) (definition of non‑deductible entertainment expenditure) Omit "subsection 51AE(5AA) of the Income Tax Assessment Act 1936 and". 107 Subsection 136(1) (definition of relative) Repeal the definition, substitute: relative has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997. 108 Subsection 136(1) (definition of religious practitioner) Repeal the definition, substitute: religious practitioner has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997. 109 Subsection 136(1) (definition of spouse) Repeal the definition, substitute: spouse has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997. 110 Subsection 136(1) (definition of year of income) Repeal the definition, substitute: year of income means an income year (within the meaning of the Income Tax Assessment Act 1997). 111 Subsection 159(1) Repeal the subsection. 112 Subsection 159(4) Repeal the subsection, substitute: (4) For the purposes of this Act, section 318 of the Income Tax Assessment Act 1936 has effect as if "a partnership in which the primary entity is a partner" were omitted from paragraphs (1)(b) and (2)(a) of that section and "a partnership in which the primary entity is or was a partner (whether or not the partnership still exists)" were substituted. Future Fund Act 2006 113 Subsection 31(4) (note) Omit "section 67‑30", substitute "Division 63". Higher Education Funding Act 1988 114 Subsection 106H(1) (subparagraph (b)(ii) of the definition of HEC repayment income) Before "section", insert "former". 115 Subsection 106U(4) Repeal the subsection. Higher Education Support Act 2003 116 Section 154‑75 Repeal the section. Income Tax Act 1986 117 Subsection 5(2) Omit "128N, 128NA, 128NB, 128V, 136A or 159C", substitute "128NA, 128NB or 128V". Income Tax Assessment Act 1936 118 Subsection 6(1) (definition of apportionable deductions) Repeal the definition, substitute: apportionable deductions has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997. 119 Subsection 6(1) (definition of assessable income) Repeal the definition, substitute: assessable income has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997. 120 Subsection 6(1) Insert: base interest rate has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997. 121 Subsection 6(1) (definition of business) Repeal the definition, substitute: business has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997. 122 Subsection 6(1) (definition of child) Repeal the definition, substitute: child has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997. 123 Subsection 6(1) (definition of Commonwealth education or training payment) Repeal the definition, substitute: Commonwealth education or training payment has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997. 124 Subsection 6(1) (definition of company) Repeal the definition, substitute: company has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997. 125 Subsection 6(1) (definition of foreign superannuation fund) Omit ", subject to subsection (7A),". 126 Subsection 6(1) (at the end of paragraph (b) of the definition of foreign superannuation fund) Add "(even if pensions are paid out of the fund to the latter persons)". 127 Subsection 6(1) (definition of friendly society) Repeal the definition, substitute: friendly society has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997. 128 Subsection 6(1) Insert: fringe benefit has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997. 129 Subsection 6(1) (definition of general partner) Repeal the definition, substitute: general partner has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997. 130 Subsection 6(1) (definition of income from personal exertion or income derived from personal exertion) Omit "section 159GD or". 131 Subsection 6(1) (at the end of the definition of income tax or tax) Add ", but, except in section 260, does not include mining withholding tax or withholding tax". 132 Subsection 6(1) (definition of minerals) Repeal the definition, substitute: minerals has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997. 133 Subsection 6(1) (definition of natural resource) Repeal the definition, substitute: natural resource has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997. 134 Subsection 6(1) (definition of paid‑up share capital) Repeal the definition, substitute: paid‑up share capital of a company means the amount standing to the credit of the company's share capital account reduced by the amount (if any) that represents amounts unpaid on shares. 135 Subsection 6(1) Insert: primary production business has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997. 136 Subsection 6(1) (definition of relative) Repeal the definition, substitute: relative has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997. 137 Subsection 6(1) Insert: share in a company has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997. 138 Subsection 6(1) (definition of spouse) Repeal the definition, substitute: spouse has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997. 139 Subsection 6(1) Insert: work and income support related withholding payments and benefits means: (a) payments from which an amount must be withheld under a provision of Subdivision 12‑B (other than section 12‑55), 12‑C or 12‑D in Schedule 1 to the Taxation Administration Act 1953 (even if the amount is not withheld); and (b) amounts included in a person's assessable income under section 86‑15 of the Income Tax Assessment Act 1997 in respect of which an amount must be paid under Division 13 in Schedule 1 to the Taxation Administration Act 1953 (even if the amount is not paid); and (c) non‑cash benefits in relation to which the provider of the benefit must pay an amount to the Commissioner under Division 14 in Schedule 1 to the Taxation Administration Act 1953 (even if the amount is not paid). Note: The payments covered by paragraph (a) are: payments to employees and company directors, payments to office holders, return to work payments, payments under labour hire arrangements, payments of pensions and annuities, eligible termination payments, payments for unused leave, benefit payments, compensation payments and payments specified by regulations. 140 Subsection 6(1) (definition of year of income) Repeal the definition, substitute: year of income means an income year as defined in subsection 995‑1(1) of the Income Tax Assessment Act 1997. 141 At the end of subparagraphs 6AA(1)(a)(i) and (ii) Add "or". 142 Subparagraph 6AA(1)(a)(iii) Omit "or". 143 Subparagraph 6AA(1)(a)(iv) Repeal the subparagraph. 144 At the end of subparagraphs 6AA(1)(b)(i) and (ii) Add "or". 145 Subparagraph 6AA(1)(b)(iii) Omit "or". 146 Subparagraph 6AA(1)(b)(iv) Repeal the subparagraph. 147 Paragraph 6BA(2)(b) Omit "46 or". 148 Subparagraph 6BA(3)(b)(i) Omit "Part IIIA", substitute "Part 3‑1 or 3‑3 of the Income Tax Assessment Act 1997". 149 Subsection 6C(2) Omit "paragraph 23(r) of this Act and". 150 Subsection 6CA(3) Omit "paragraph 23(r) and". 151 Subsection 6F(5) (definition of associate) Omit "subsection 26AAB(14)", substitute "section 318". 152 Subsection 16(4AA) (definition of employee) Repeal the definition, substitute: employee means a person who receives, or is entitled to receive, work and income support related withholding payments and benefits. 153 Subsection 16(4AA) (definition of employer) Repeal the definition, substitute: employer means a person who pays or is liable to pay work and income support related withholding payments and benefits, and includes: (a) in the case of an unincorporate body of persons other than a partnership—the manager or other principal officer of that body; and (b) in the case of a partnership—each partner; and (c) an Australian government agency as defined in subsection 995‑1(1) of the Income Tax Assessment Act 1997. 154 Subsection 18(1) Omit "(1)". 155 Subsection 18(2) Repeal the subsection. 156 Subsection 23AB(1) (definition of tax deductions unapplied) Repeal the definition, substitute: tax deductions unapplied, in relation to a deceased person, means any amounts withheld under Part 2‑5 in Schedule 1 to the Taxation Administration Act 1953 from work and income support related withholding payments and benefits derived by the deceased person in respect of United Nations service: (a) that have not been credited in payment of income tax; and (b) in respect of which a payment has not been made by the Commissioner. 157 Subsection 23AB(6) Omit "paragraph 26(e)", substitute "section 15‑2 of the Income Tax Assessment Act 1997". 158 Subsection 23AB(8A) Omit "23ADA or". 159 Subsection 23H(4A) (definition of deductible moneys) Omit "section 124ZAF or 124ZAFA", substitute "former section 124ZAF or under section 124ZAFA". 160 Subsection 23H(4A) (definition of deductible 120% moneys) Omit "section 124ZAF or 124ZAFA", substitute "former section 124ZAF or under section 124ZAFA". 161 Subsection 23H(4A) (definition of deductible 133% moneys) Omit "section 124ZAF or 124ZAFA", substitute "former section 124ZAF or under section 124ZAFA". 162 Subsection 23H(4A) (definition of deductible 150% moneys) Omit "section 124ZAF or 124ZAFA", substitute "former section 124ZAF or under section 124ZAFA". 163 Paragraph 23H(5)(a) Omit "section 124ZAF or 124ZAFA", substitute "former section 124ZAF or under section 124ZAFA". 164 Subsection 23H(5) Omit "the taxpayer under section 124ZAF or 124ZAFA", substitute "the taxpayer under former section 124ZAF or section 124ZAFA". 165 Subsection 23H(6) Omit "124ZAF or". 166 Subsection 23L(1) Omit "within the meaning of the Fringe Benefits Tax Assessment Act 1986". 167 Subsection 23L(1A) Omit "paragraph 26(eaa) of this Act", substitute "section 15‑75 of the Income Tax Assessment Act 1997". 168 Subsection 23L(1A) Omit "within the meaning of that Act". 169 Section 24AT (paragraph (c) of the definition of excluded STB) Omit "(within the meaning of paragraph 23(e))", substitute "to which any of paragraphs 50‑55(a) to (c) of the Income Tax Assessment Act 1997 applies". 170 Section 24AT (paragraph (d) of the definition of excluded STB) Omit "(within the meaning of paragraph 23(ea))", substitute "to which any of paragraphs 50‑55(a) to (c) of the Income Tax Assessment Act 1997 applies". 171 Subsection 24B(1) (definition of prescribed Territory) Repeal the definition, substitute: prescribed Territory means Norfolk Island. 172 Subsection 24L(5) Repeal the subsection, substitute: (5) In subsections (1), (3), (4), (4A), (4B) and (4C), Australia, resident and non‑resident have the meanings that those expressions would have if subsection 7A(2) did not refer to Norfolk Island. 173 Paragraph 24P(1)(b) Repeal the paragraph, substitute: (b) if there had been a disposal (within the meaning of former Part IIIA) of the asset by the taxpayer on 1 July 1991, that Part would have applied in respect of that disposal (ignoring former section 160ZZF and former Divisions 5A, 7A and 17 of that Part); 174 Subparagraph 24P(1)(c)(i) Omit "the asset had been disposed of", substitute "there had been a disposal (within the meaning of former Part IIIA) of the asset". 175 Subparagraph 24P(1)(c)(iii) Before "section 24BB", insert "former". 176 Subparagraph 24P(1)(c)(iv) Before "section", insert "former". 177 Subsection 24P(5) Before "section 160ZZU", insert "former". 178 Subparagraph 25A(12)(a)(ii) Omit "or articles within the meaning of section 54", substitute "within the meaning of section 45‑40 of the Income Tax Assessment Act 1997". 179 Subsection 26AB(1A) (note) Omit "Part IIIA of this Act (about CGT) deals", substitute "former Part IIIA of this Act (about CGT) dealt". 180 Paragraph 26AB(5)(b) Omit "mining lease as defined in subsection 88B(7)", substitute "lease of land granted under a law of a State or Territory relating to mining". 181 Paragraph 26AB(5)(c) Omit "is, for the purposes of section 88B", substitute "was, for the purposes of former section 88B". 182 Paragraph 26AB(5)(d) Repeal the paragraph, substitute: (d) a premium received in connexion with the assignment from the Commonwealth or a State of a lease: (i) granted in perpetuity or for a term not less than 99 years; or (ii) with a right of purchase; or (iii) effecting improvements to be used for residential purposes only. 183 Paragraph 26AD(12)(b) Before "section", insert "former". 184 Paragraph 26AD(13)(b) Before "section", insert "former". 185 Paragraph 26AG(1)(c) Omit "section 124ZAF or 124ZAFA", substitute "former section 124ZAF or under section 124ZAFA". 186 Paragraph 26AG(1)(d) After "income", insert "from sources in or out of Australia". 187 Paragraph 26AG(1)(e) After "taxpayer", insert "from sources in or out of Australia". 188 Subsection 26AG(8) Repeal the subsection, substitute: (8) If: (a) a non‑resident taxpayer derives, from sources outside Australia, income in respect of a film; and (b) but for this subsection, subsection (2) would include the amount in the taxpayer's assessable income of a year of income; that subsection does not include in the taxpayer's assessable income so much of the amount as: (c) is attributable to the exhibition of the film in the country from sources in which the income was derived; and (d) is not exempt from income tax in the country from sources in which the income was derived. 189 Subparagraph 26AJ(1)(g)(i) Omit "within the meaning of the Fringe Benefits Tax Assessment Act 1986". 190 Subparagraph 26AJ(1)(g)(ii) Omit "within the meaning of that Act". 191 Subsection 26AJ(11) (definition of associate) Omit "26AAB", substitute "318". 192 Subsection 27A(1) (paragraph (a) of the definition of CGT exempt component) Omit "is covered by subsection 160ZZPZE(4)", substitute "was covered by former subsection 160ZZPZE(4)". 193 Subsection 27A(1) (paragraph (b) of the definition of CGT exempt component) Omit "is taken by subsection 160ZZPZJ(4)", substitute "was taken by former subsection 160ZZPZJ(4)". 194 Subsection 27A(1) (paragraph (jaa) of the definition of eligible termination payment) Omit "is taken to be an ETP by", substitute "was taken to be an ETP by former". 195 Subsection 27A(14) Before "section 24BA", insert "former". 196 Subsection 27A(14A) Before "section 24BB", insert "former". 197 Paragraphs 36AAA(1)(a), (1AA)(a), (1A)(a), (2A)(a) and(4A)(a) Omit "business of primary production", substitute "primary production business". 198 Subparagraphs 36AAA(5)(b)(iii) and (6)(b)(ii) Omit "business of primary production", substitute "primary production business". 199 Paragraph 36AAA(8)(a) Omit "business of primary production", substitute "primary production business". 200 Subparagraph 36AAA(9)(b)(iii) Omit "business of primary production", substitute "primary production business". 201 Subsection 36AAA(12) Omit "business of primary production" (wherever occurring), substitute "primary production business". 202 Paragraphs 36AAA(13)(c), (e) and (f) and 14(d) Omit "business of primary production", substitute "primary production business". 203 Subsection 36AAA(15) Omit "business of primary production", substitute "primary production business". 204 Subsection 36AAA(17) Before "paragraph 36(8)(b)", insert "former". 205 Subsection 45(2) Omit "an unfranked dividend", substitute "a dividend that is unfrankable (within the meaning of subsection 995‑1(1) of the Income Tax Assessment Act 1997) and". 206 Subsection 45(2) Omit "46 or". 207 Subsection 45(3) Omit "160AQF or 160AQFA", substitute "202‑5 or 208‑60 of the Income Tax Assessment Act 1997". 208 Paragraph 45A(4)(e) Omit "be entitled to a rebate under", substitute "have been entitled to a rebate under former". 209 Subsection 45C(1) Omit "46 or". 210 Paragraph 45C(5)(b) Before "section", insert "former". Note: The heading to subsection 45C(5) is altered by inserting "former" before "section". 211 Subsection 45C(5) Omit "arising under section 160AQCB, 160AQCNA or 160AQCNB", substitute "arising under that former section". 212 Subsection 46A(5B) Before "Division", insert "former". 213 Paragraph 46FA(1)(c) Repeal the paragraph, substitute: (c) ignoring the amendments made by Schedule 1 to the Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006, but for subsection 46AB(1) or 46AC(2) or subparagraph 46F(2)(a)(i) of this Act as in force just before the commencement of those amendments, the resident company would have been entitled to a rebate under section 46 of this Act as so in force in respect of the unfranked amount of the original dividend; and 214 Paragraph 46FB(4)(c) Repeal the paragraph, substitute: (c) ignoring the amendments made by Schedule 1 to the Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006, but for subsection 46AB(1) or 46AC(2) or subparagraph 46F(2)(a)(i) of this Act as in force just before the commencement of those amendments, the company would have been entitled to a rebate under section 46 of this Act as so in force in respect of the unfranked amount of the dividend. 215 Subsection 51AD(1) (definition of associate) Omit "26AAB", substitute "318". 216 Subsection 51AD(17) Omit "section 67 of this Act or". 217 Paragraph 51AD(17)(a) Omit "subsection 67(2) of this Act or". 218 Subsection 51AD(18) Omit "section 68 of this Act or". 219 Subsection 51AF(2) (definition of employee) Repeal the definition, substitute: employee means a person who receives, or is entitled to receive, work and income support related withholding payments and benefits. 220 Subsection 51AF(2) (definition of employer) Repeal the definition, substitute: employer means a person who pays or is liable to pay work and income support related withholding payments and benefits, and includes: (a) in the case of an unincorporate body of persons other than a partnership—the manager or other principal officer of that body; and (b) in the case of a partnership—each partner; and (c) an Australian government agency as defined in subsection 995‑1(1) of the Income Tax Assessment Act 1997. 221 Paragraph 51AH(1)(c) Omit "paragraph 26(eaa)", substitute "section 15‑75 of the Income Tax Assessment Act 1997". 222 Subsection 51AH(2) After "Expressions", insert "(other than "fringe benefit")". 223 Subsection 51AJ(2) Omit "(other than "recipients contribution")", substitute "(other than "recipients contribution" and "fringe benefit")". 224 Subsection 63(1A) Omit "(1A)". 225 Paragraph 63E(3)(c) Omit "subsection 63(3) of this Act or". 226 Paragraph 63F(1)(b) Omit "or under section 51 or 63 of this Act", substitute ", under former section 51 of this Act or under section 63". 227 Subparagraph 63G(a)(i) Omit "under section 51 or 63", substitute "under former section 51 of this Act, under section 63 of this Act or under section 8‑1 or 25‑35 of the Income Tax Assessment Act 1997". 228 Paragraph 65(1B)(a) Omit "and Division 4 of Part VI". 229 Subsection 73A(4) Omit "consideration received or receivable in respect of the disposal, loss or destruction", substitute "termination value of the building or part". 230 Subsection 73A(4) Omit "disposal, loss or destruction occurs", substitute "disposal or destruction occurs". 231 Subsection 73A(4) Omit "consideration relates to the disposal, loss or destruction", substitute "termination value relates to the disposal or destruction". 232 Subsection 73A(4) Omit "of the consideration", substitute "of the termination value". 233 Subsection 73A(6) Insert: termination value has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997. 234 Subsection 73B(1AA) Omit ", 73CA and 73D", substitute "and 73CA". 235 Subsection 73B(1) (paragraph (d) of the definition of aggregate research and development amount) Omit "Division 10D of this Part, or". 236 Subsection 73B(1) (definition of associate) Omit "26AAB", substitute "318". 237 Paragraph 73B(2C)(c) Omit ", petroleum". 238 Paragraphs 73B(3A)(c) and (d) Omit ", 73CA and 73D", substitute "and 73CA". 239 Paragraph 73B(3A)(da) Omit "subsections 73C(2A) and 73D(2A) do", substitute "subsection 73CA(2A) does". 240 Paragraph 73B(3A)(f) Omit ", 73CA and 73D", substitute "and 73CA". 241 Subsection 73B(4) Repeal the subsection, substitute: (4) Subject to subsection (5), if, during a year of income: (a) an eligible company commences to use a unit of plant exclusively for the purpose of the carrying on by or on behalf of the company of research and development activities; and (b) the eligible company has incurred an amount of plant expenditure in respect of the unit; that amount is, in relation to the unit, taken to be an amount of qualifying plant expenditure in relation to the company in relation to the year of income and each of the 2 succeeding years of income. 242 Subsection 73B(5) Repeal the subsection, substitute: (5) If: (a) apart from this subsection, there would be an amount of qualifying plant expenditure in relation to a unit of plant owned by an eligible company in relation to a year of income; and (b) at any time during the year of income, the company ceases to use that unit of plant exclusively for the purpose of the carrying on by or on behalf of the company of research and development activities; there is no amount of qualifying plant expenditure in relation to that unit of plant in relation to the year of income or any succeeding year of income. 243 Subsection 73B(5A) Repeal the subsection, substitute: (5A) This section does not apply to expenditure incurred by an eligible company in the acquisition or construction of a building or of an extension, alteration or improvement to a building. 244 Subsection 73B(17A) Omit ", (15) or (17)", substitute "or (15)". 245 Subsection 73B(20) Omit ", (22), (28) and (30)", substitute "and (22)". 246 Paragraphs 73B(23)(d), (24)(d) and (24B)(d) Before "section", insert "former". 247 Paragraph 73B(27)(a) Before "subsection", insert "former". 248 Paragraph 73B(27)(b) Repeal the paragraph, substitute: (b) the company sells or otherwise disposes of the building, extension, alteration or improvement more than 5 years after the day on which it began to use the building, extension, alteration or improvement exclusively for the purpose of the carrying on by or on behalf of the company of research and development activities; 249 Paragraph 73B(27)(c) Before "Division 10D" (wherever occurring), insert "former". 250 Paragraph 73B(31)(a) Omit ", a building or an extension, alteration or improvement to a building". 251 Paragraph 73CA(2)(a) Omit "and section 73D". 252 Paragraph 73E(1)(c) Before "section", insert "the former". 253 Subsection 73E(10) Omit ", 73CB or 73D", substitute "or 73CB". 254 Subsection 82(2) Omit "(2)". 255 Subsection 82(2) Omit "or has been allowed or is allowable as a deduction in assessments under the previous Act". 256 Subsection 82AAC(3) (definition of associate) O