Commonwealth Consolidated Acts Commonwealth Consolidated ActsNo. 40, 1997
Compilation date: 1 July 2024
Includes amendments: Act No. 52, 2024
Registered: 11 July 2024
About this compilation
This compilation
This is a compilation of the Income Tax (Transitional Provisions) Act 1997 that shows the text of the law as amended and in force on 1 July 2024 (the compilation date).
The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.
Application, saving and transitional provisions for provisions and amendments
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Editorial changes
For more information about any editorial changes made in this compilation, see the endnotes.
Modifications
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.
Self-repealing provisions
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
Contents
Chapter 1--Introduction and core provisions
Part 1-1--Preliminary
Division 1--Preliminary
1-1 Short title
1-5 Commencement
1-7 Administration of this Act
1-10 Definitions and rules for interpreting this Act
Part 1-3--Core Provisions
Division 4--How to work out the income tax payable on your taxable income
4-1 Application of the Income Tax Assessment Act 1997
4-11 Temporary budget repair levy
Division 5--How to work out when to pay your income tax
Subdivision 5-A--How to work out when to pay your income tax
5-5 Application of Division 5 of the Income Tax Assessment Act 1997
5-7 References in tax sharing agreements to former section 204
5-10 General interest charge liabilities under former subsection 204(3)
5-15 Application of section 5-15 of the Income Tax Assessment Act 1997
Division 6--Assessable income and exempt income
6-2 Effect of this Division
6-3 Assessable income for income years before 1997-98
6-20 Exempt income for income years before 1997-98
Division 8--Deductions
8-2 Effect of this Division
8-3 Deductions for income years before 1997-98
8-10 No double deductions for income year before 1997-98 and income year after 1996 -97
Chapter 2--Liability rules of general application
Part 2-1--Assessable income
Division 15--Some items of assessable income
15-1 General application provision
15-10 Application of section 15-10 of the Income Tax Assessment Act 1997 to bounties and subsidies
15-15 Application of section 15-15 of the Income Tax Assessment Act 1997 to profit-making undertaking or plan
15-20 Application of section 15-20 of the Income Tax Assessment Act 1997 to royalties
15-30 Application of section 15-30 of the Income Tax Assessment Act 1997 to insurance or indemnity payments
15-35 Application of section 15-35 of the Income Tax Assessment Act 1997 to interest on overpayments and early payments of tax
Division 20--Items included to reverse the effect of past deductions
Subdivision 20-A--Insurance, indemnity or recoupment for deductible expenses
20-1 Application of Subdivision 20-A of the Income Tax Assessment Act 1997
Subdivision 20-B--Disposal of a car for which lease payments have been deducted
20-100 Application of Subdivision 20-B of the Income Tax Assessment Act 1997
20-105 The cost of a car acquired in the 1996-97 income year or an earlier income year
20-110 The termination value of a car disposed of in the 1996-97 income year or an earlier income year
20-115 Reducing the assessable amount for the disposal of a car in the 1997-98 income year or later if there has been an earlier disposal of it
Part 2-5--Rules about deductibility of particular kinds of amounts
Division 25--Some amounts you can deduct
25-1 Application of Division 25 of the Income Tax Assessment Act 1997
25-40 Application of section 25-40 of the Income Tax Assessment Act 1997
25-45 Application of section 25-45 of the Income Tax Assessment Act 1997
25-50 Application of section 25-90 of the Income Tax Assessment Act 1997
25-65 Local government election expenses
Division 26--Some amounts you cannot deduct, or cannot deduct in full
26-1 Application of Division 26 of the Income Tax Assessment Act 1997
26-30 Application of section 26-30 of the Income Tax Assessment Act 1997
Division 30--Gifts or contributions
30-1 Application of Division 30 of the Income Tax Assessment Act 1997
30-5 Keeping in force old declarations and instruments
30-25 Keeping in force the old gifts registers
30-102 Fund, authorities and institutions taken to be endorsed
Division 32--Entertainment expenses
32-1 Application of Division 32 of the Income Tax Assessment Act 1997
Division 34--Non-compulsory uniforms
34-1 Application of Division 34 of the Income Tax Assessment Act 1997
34-5 Things done under former section 51AL of the Income Tax Assessment Act 1936
Division 35--Deferral of losses from non-commercial business activities
35-10 Deductions for certain new business investment
35-20 Application of Commissioner's decisions
Division 36--Tax losses of earlier income years
36-100 Tax losses for the 1997-98 and later income years
36-105 Tax losses for 1989-90 to 1996-97 income years
36-110 Tax losses for 1957-58 to 1988-89 income years
Part 2-10--Capital allowances: rules about deductibility of capital expenditure
Division 40--Capital allowances
Subdivision 40-B--Core provisions
40-10 Plant
40-12 Plant acquired after 30 June 2001
40-13 Accelerated depreciation for split or merged plant
40-15 Recalculating effective life
40-20 IRUs
40-25 Software
40-30 Spectrum licences
40-33 Datacasting transmitter licences
40-35 Mining unrecouped expenditure
40-37 Post-30 June 2001 mining expenditure
40-38 Mining cash bidding payments
40-40 Transport expenditure
40-43 Post-30 June 2001 transport expenditure
40-44 No additional decline in certain cases
40-45 Intellectual property
40-47 IRUs
40-50 Forestry roads and timber mill buildings
40-55 Environmental impact assessment
40-60 Pooling under Subdivision 42-L of the former Act
40-65 Substituted accounting periods
40-67 Methods for working out decline in value
40-70 References to amounts deducted and reductions in deductions
40-72 New diminishing value method not to apply in some cases
40-75 Mining expenditure incurred after 1 July 2001 on an asset
40-77 Mining, quarrying or prospecting rights or information held before 1 July 2001
40-80 Other expenditure incurred after 1 July 2001 on a depreciating asset
40-100 Commissioner's determination of effective life
40-105 Calculations of effective life
Subdivision 40-BA--Backing business investment
40-120 Backing business investment--accelerated decline in value for businesses with turnover less than $500 million
40-125 Backing business investment--when an asset of yours qualifies
40-130 Method for working out accelerated decline in value
40-135 Division 40 of the Income Tax Assessment Act 1997 applies to later years
40-137 Choice to not apply this Subdivision to an asset
Subdivision 40-BB--Temporary full expensing of depreciating assets
40-140 Definitions
40-145 Interaction with other provisions
40-150 When an asset of yours qualifies for full expensing
40-155 Businesses with turnover under $5 billion
40-157 Corporate tax entities with income under $5 billion
40-160 Full expensing of first and second element of cost for post-2020 budget assets
40-165 Exclusions--entities covered by section 40-155 or 40 -157
40-167 Exclusions--entities covered by section 40-157
40-170 Full expensing of eligible second element of cost
40-175 When is an amount included in the eligible second element
40-180 Division 40 of the Income Tax Assessment Act 1997 applies to later years
40-185 Balancing adjustment for assets not used or located in Australia
40-190 Choice to not apply this Subdivision to an asset for an income year
Subdivision 40-C--Cost
40-230 Car limit
Subdivision 40-D--Balancing adjustments
40-285 Balancing adjustments
40-287 Disposal of pre-1 July 2001 mining depreciating asset to associate
40-288 Disposal of pre-1 July 2001 mining non -depreciating asset to associate
40-289 Surrendered firearms
40-290 Reduction of deductions under former Act etc.
40-292 Balancing adjustment--assets used for both general tax purposes and R&D activities
40-293 Balancing adjustment--partnership assets used for both general tax purposes and R&D activities
40-295 Later year relief
40-340 Roll-overs
40-345 Balancing adjustments for depreciating assets that retain CGT indexation
40-365 Involuntary disposals
Subdivision 40-E--Low-value and software development pools
40-420 Low-value pools under Division 42 continue
40-430 Allocating assets to low-value pools
40-450 Software development pools
Subdivision 40-F--Primary production depreciating assets
40-515 Water facilities, grapevines and horticultural plants
40-520 Special rule for water facilities you no longer hold
40-525 Amounts deducted for water facilities
Subdivision 40-G--Capital expenditure of primary producers and other landholders
40-645 Electricity supply and telephone lines
40-650 Special rule for land that you no longer hold
40-670 Farm consultants
Subdivision 40-I--Capital expenditure that is deductible over time
40-825 Genuine prospectors
40-832 New method not to apply in some cases
Subdivision 40-J--Ships depreciated under section 57AM of the Income Tax Assessment Act 1936
40-840 Ships depreciated under section 57AM of the Income Tax Assessment Act 1936
Division 43--Deductions for capital works
43-100 Application of Division 43 to quasi-ownership rights over land
43-105 Application of subsections 43-50(1) and (2) to hotel buildings and apartment buildings
43-110 Application of subsection 43-75(3)
Division 45--Disposal of leases and leased plant
45-1 Application of Division 45 of the Income Tax Assessment Act 1997
45-3 Application of Division 45 to disposals between February 1999 and September 1999
45-40 Application of Division to plant formerly owned by exempt entities
Part 2-15--Non-assessable income
Division 50--Exempt entities
50-1 Application of Division 50 of the Income Tax Assessment Act 1997
50-50 Charities established prior to 1 July 1997
Division 51--Exempt amounts
51-1 Application of Division 51 of the Income Tax Assessment Act 1997
Division 52--Certain pensions, benefits and allowances are exempt from income tax
52-1 Application of Division 52 of the Income Tax Assessment Act 1997
Division 53--Various exempt payments
53-1 Application of Division 53 of the Income Tax Assessment Act 1997
Division 54--Exemption for certain payments made under structured settlements and structured orders
54-1 Application of Division 54 of the Income Tax Assessment Act 1997
Division 55--Payments that are not exempt from income tax
55-1 Application of Division 55 of the Income Tax Assessment Act 1997
Division 59--Particular amounts of non-assessable non-exempt income
Subdivision 59-N--Native title benefits
59-50 Indigenous holding entities
Part 2-20--Tax offsets
Division 61--Generally applicable tax offsets
Subdivision 61-L--Tax offset for Medicare levy surcharge (lump sum payments in arrears)
61-575 Application of Subdivision 61-L of the Income Tax Assessment Act 1997
Part 2-25--Trading stock
Division 70--Trading stock
70-1 Application of Division 70 of the Income Tax Assessment Act 1997
70-10 Accounting for your disposal of items that stop being trading stock because of the change of definition
70-20 Application of section 70-20 of the Income Tax Assessment Act 1997 to trading stock bought on or after 1 July 1997
70-55 Cost of live stock acquired by natural increase
70-70 Valuing interests in FIFs on hand at the start of 1991-92
70-90 Application of sections 70-90 and 70 -95 of the Income Tax Assessment Act 1997 to disposals of trading stock outside the ordinary course of business
70-100 Application of section 70-100 of the Income Tax Assessment Act 1997 to disposals of trading stock outside ordinary course of business
70-105 Application of section 70-105 of the Income Tax Assessment Act 1997 to deaths on or after 1 July 1997
70-115 Application of section 70-115 of the Income Tax Assessment Act 1997 to insurance and indemnity payments in 1997-98 and later income years
Part 2-40--Rules affecting employees and other taxpayers receiving PAYG withholding payments
Division 82--Pre-10 May 2006 entitlements to life benefit termination payments
Subdivision 82-A--Application of Division
82-10 Pre-10 May 2006 entitlements--transitional termination payments
Subdivision 82-B--Transitional termination payments: general
82-10A Recipient has reached preservation age
82-10B Lower cap amount
82-10C Recipient under preservation age
82-10D Upper cap amount
Subdivision 82-C--Pre-payment statements
82-10E Transitional termination payments--pre-payment statements
Subdivision 82-D--Directed termination payments made to superannuation and other entities
82-10F Directed termination payments
82-10G Directed termination payments not assessable income and not exempt income
Subdivision 82-E--Pre-10 May 2006 entitlements and employment termination payments made after 1 July 2012
82-10H Transitional termination payments may reduce ETP cap amount for payments under section 82-10 after 1 July 2012
Division 83A--Employee share schemes
Subdivision 83A-A--Application of Division 83A of the Income Tax Assessment Act 1997
83A-5 Application of Division 83A of the Income Tax Assessment Act 1997
Subdivision 83A-B--Application of former provisions of the Income Tax Assessment Act 1936
83A-10 Savings--continued operation of former provisions
83A-15 Indeterminate rights
Chapter 3--Specialist liability rules
Part 3-1--Capital gains and losses: general topics
Division 102--Application of Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997
102-1 Application of Parts 3-1 and 3 -3 of the Income Tax Assessment Act 1997
102-5 Working out capital gains and capital losses
102-15 Applying net capital losses
102-20 Net capital gains, capital gains and capital losses for income years before 1998 -99
102-25 Transitional capital gains tax provisions for certain Cocos (Keeling) Islands and Norfolk Island assets
Division 104--CGT events
Subdivision 104-C--End of a CGT asset
104-25 Cancellation, surrender and similar endings
Subdivision 104-D--Bringing into existence a CGT asset
104-40 Granting an option
Subdivision 104-E--Trusts
104-70 Capital payment before 18 December 1986 for trust interest
Subdivision 104-G--Shares
104-135 Capital payment for shares
Subdivision 104-I--Australian residency ends
104-165 Choices made under subsection 104-165(2) of the Income Tax Assessment Act 1997
104-166 Subsection 104-165(1) still applies if you continue to be a short term Australian resident
Subdivision 104-J--CGT events relating to roll-overs
104-175 Company ceasing to be member of wholly-owned group after roll -over
104-185 Change of status of replacement asset for a roll-over under Division 17A of former Part IIIA of the 1936 Act or Division 123 of the 1997 Act
Subdivision 104-K--Other CGT events
104-205 Partial realisation of intellectual property
104-235 CGT event K7: asset used for old law R&D activities
Division 108--CGT assets
Subdivision 108-A--What a CGT asset is
108-5 CGT assets
Subdivision 108-B--Collectables
108-15 Sets of collectables
Subdivision 108-D--Separate CGT assets
108-75 Capital improvements to CGT assets for which a roll-over may be available
108-85 Improvement threshold
Division 109--Acquisition of CGT assets
Subdivision 109-A--Operative rules
109-5 General acquisition rules
Division 110--Cost base and reduced cost base
Subdivision 110-A--Cost base
110-25 Cost base of CGT asset of life insurance company or registered organisation
110-35 Incidental costs
Division 112--Modifications to cost base and reduced cost base
Subdivision 112-A--General rules
112-20 Market value substitution rule
Subdivision 112-B--Special rules
112-100 Effect of terminated gold mining exemptions
Division 114--Indexation of cost base
114-5 When indexation relevant
Division 118--Exemptions
Subdivision 118-A--General exemptions
118-10 Interests in collectables
118-24A Pilot plant
Subdivision 118-B--Main residence
118-110 Foreign residents
118-195 Exemption--dwelling acquired from deceased estate
Subdivision 118-C--Goodwill
118-260 Business exemption threshold
Division 121--Record keeping
121-15 Retaining records under Division 121
121-25 Records for mergers between qualifying superannuation funds
Part 3-3--Capital gains and losses: special topics
Division 124--Replacement-asset roll-overs
Subdivision 124-C--Statutory licences
124-140 New statutory licence--ASGE licence etc.
124-141 ASGE licence etc.--cost base of ineligible part
124-142 ASGE licence etc.--cost base of aquifer access licence etc.
Subdivision 124-I--Change of incorporation
124-510 Application of Subdivision 124-I of the Income Tax Assessment Act 1997
Division 125--Demerger relief
Subdivision 125-B--Consequences for owners of interests
125-75 Employee share schemes
Division 126--Roll-overs
Subdivision 126-A--Merger of qualifying superannuation funds
126-100 Merger of qualifying superannuation funds
Subdivision 126-B--Transfer of life insurance business
126-150 Roll-over on transfer of life insurance business
126-160 Effects of roll-over
126-165 References to Subdivision 126-B of the Income Tax Assessment Act 1997
Division 128--Effect of death
128-15 Effect on the legal personal representative or beneficiary
Division 130--Investments
Subdivision 130-A--Bonus shares and units
130-20 Issue of bonus shares or units
Subdivision 130-B--Rights
130-40 Exercise of rights
Subdivision 130-C--Convertible notes
130-60 Shares or units acquired by converting a convertible note
Division 134--Options
134-1 Exercise of options
Division 136--Foreign residents
Subdivision 136-A--Making a capital gain or loss
136-25 When an asset is taxable Australian property
Division 137--Granny flat arrangements
Subdivision 137-A--Granny flat arrangements
Operative provisions
137-10 Applicable CGT events
Division 140--Share value shifting
Subdivision 140-A--When is there share value shifting?
140-7 Pre-1994 share value shifts irrelevant
140-15 Off-market buy backs
Division 149--When an asset stops being a pre-CGT asset
149-5 Assets that stopped being pre-CGT assets under old law
Division 152--Small business relief
152-5 Small business roll-over chosen but no capital gain returned
152-10 Small business roll-over not chosen and time remains to acquire a replacement asset
152-15 Amendment of assessments
Part 3-5--Corporate taxpayers and corporate distributions
Division 165--Income tax consequences of changing ownership or control of a company
Subdivision 165-CA--Applying net capital losses of earlier income years
165-95 Application of Subdivision 165-CA of the Income Tax Assessment Act 1997
Subdivision 165-CB--Working out the net capital gain and the net capital loss for the income year of the change
165-105 Application of Subdivision 165-CB of the Income Tax Assessment Act 1997
Subdivision 165-CC--Change of ownership or control of company that has an unrealised net loss
165-115E Choice to use global method to work out unrealised net loss
Subdivision 165-CD--Reductions after alterations in ownership or control of loss company
165-115U Choice to use global method to work out adjusted unrealised loss
165-115ZC..............When certain notices to be given
165-115ZDAdjustment (or further adjustment) for interest realised at a loss after global method has been used
Subdivision 165-C--Deducting bad debts
165-135 Application of Subdivision 165-C of the Income Tax Assessment Act 1997
Division 166--Income tax consequences of changing ownership or control of a listed public company
Subdivision 166-C--Deducting bad debts
166-40 Application of Subdivision 166-C of the Income Tax Assessment Act 1997
Division 167--Companies whose shares carry unequal rights to dividends, capital distributions or voting power
167-1 Application of provisions
Division 170--Treatment of company groups for income tax purposes
Subdivision 170-A--Transfer of tax losses within certain wholly-owned groups of companies
170-45 Special rules affecting utilisation of losses in a bundle do not affect the amount of a tax loss that can be transferred
170-55 Ordering rule for losses previously transferred under Subdivision 707-A of the Income Tax Assessment Act 1997
Subdivision 170-B--Transfer of net capital losses within certain wholly-owned groups of companies
170-101 Application of Subdivision 170-B of the Income Tax Assessment Act 1997
170-145 Special rules affecting utilisation of losses in a bundle do not affect the amount of a net capital loss that can be transferred
170-155 Ordering rule for losses previously transferred under Subdivision 707-A of the Income Tax Assessment Act 1997
Subdivision 170-C--Provisions applying to both transfers of tax losses and transfers of net capital losses within wholly-owned groups of companies
170-220 Direct and indirect interests in the loss company
170-225 Direct and indirect interests in the gain company
Subdivision 170-D--Transfer of life insurance business
170-300 Transfer of life insurance business
Division 175--Use of a company's losses, deductions or bad debts to avoid income tax
Subdivision 175-CA--Tax benefits from unused net capital losses of earlier income years
175-40 Application of Subdivision 175-CA of the Income Tax Assessment Act 1997
Subdivision 175-CB--Tax benefits from unused capital losses of the current year
175-55 Application of Subdivision 175-CB of the Income Tax Assessment Act 1997
Subdivision 175-C--Tax benefits from unused bad debt deductions
175-78 Application of Subdivision 175-C of the Income Tax Assessment Act 1997
Division 197--Tainted share capital accounts
Subdivision 197-A--Definitions
197-1 Definitions
Subdivision 197-B--General application provision
197-5 Application of new Division 197
Subdivision 197-C--Special provisions about companies whose share capital accounts were tainted when old Division 7B was closed off
197-10 Subdivision applies to companies whose share capital accounts were tainted when old Division 7B was closed off
197-15 Account taken to have ceased to be tainted when old Division 7B was closed off
197-20 After introduction day, account taken to have become tainted under new Division 197 to extent of previous tainting
197-25 Special provisions if company chooses to untaint after introduction day
Part 3-6--The imputation system
Division 201--Object and application of Part 3-6
201-1 Estimated debits
Division 203--Benchmark rule
203-1 Franking periods straddling 1 July 2002
Division 205--Franking accounts
205-1 Order of events provision
205-5 Washing estimated debits out of the franking account before conversion
205-10 Converting the franking account balance to a tax paid basis--companies whose 2001 -02 franking year ends on 30 June 2002
205-15 Converting the franking account balance to a tax paid basis--companies whose 2001 -02 franking year ends before 30 June 2002
205-20 A late balancing company may elect to have its FDT liability determined on 30 June
205-25 Franking deficit tax
205-30 Deferring franking deficit
205-35 No franking deficit tax if franking account in deficit at the close of the 2001 -02 income year of a late balancing entity
205-70 Tax offset arising from franking deficit tax liabilities
205-71 Modification of franking deficit tax offset rules
205-75 Working out the tax offset for the first income year
205-80 Application of Subdivision C of Division 5 of former Part IIIAA of the Income Tax Assessment Act 1936
Division 208--Exempting entities and former exempting entities
208-111 Converting former exempting company's exempting account balance on 30 June 2002
Division 210--Venture capital franking
210-1 Order of events provision
210-5 Washing estimated venture capital debits out of the old sub-account before conversion
210-10 Converting the venture capital sub-account balance to a tax paid basis--PDFs whose 2001 -02 franking year ends on 30 June 2002
210-15 Converting the venture capital sub-account balance to a tax paid basis--PDFs whose 2001 -02 franking year ends before 30 June 2002
Division 214--Administering the imputation system
214-1 Application
214-5 Entity must give a franking return
214-10 Notice to a specific corporate tax entity
214-15 Effect of a refund on franking returns
214-20 Franking returns for the income year
214-25 Commissioner may make a franking assessment
214-30 Commissioner taken to have made a franking assessment on first return
214-35 Amendments within 3 years of the original assessment
214-40 Amended assessments are treated as franking assessments
214-45 Further return as a result of a refund affecting a franking deficit tax liability
214-50 Later amendments--on request
214-55 Later amendments--failure to make proper disclosure
214-60 Later amendments--fraud or evasion
214-65 Further amendment of an amended particular
214-70 Other later amendments
214-75 Amendment on review etc.
214-80 Notice of amendments
214-85 Validity of assessment
214-90 Objections
214-100 Due date for payment of franking tax
214-105 General interest charge
214-110 Refunds of amounts overpaid
214-120 Record keeping
214-125 Power of Commissioner to obtain information
214-135 Interpretation
Division 219--Imputation for life insurance companies
219-40 Reversing and replacing (on tax paid basis) certain franking credits that arose before 1 July 2002
219-45 Reversing (on tax paid basis) certain franking debits that arose before 1 July 2002
Division 220--Imputation for NZ resident companies and related companies
220-1 Application to things happening on or after 1 April 2003
220-5 Residency requirement for income year including 1 April 2003
220-10 NZ franking company cannot frank before 1 October 2003
220-35 Extended time to make NZ franking choice
220-501 Franking and exempting accounts of new former exempting entities
Part 3-10--Financial transactions
Division 235--Particular financial transactions
Subdivision 235-I--Instalment trusts
235-810 Application of Subdivision 235-I of the Income Tax Assessment Act 1997
Division 242--Leases of luxury cars
242-10 Application
242-20 Balancing adjustments
Division 245--Forgiveness of commercial debts
Subdivision 245-A--Application of Division 245 of the Income Tax Assessment Act 1997
245-5 Application and saving
245-10 Pre-28 June 1996 arrangements etc.
Division 247--Capital protected borrowings
Subdivision 247-A--Interim apportionment methodology
247-5 Interim apportionment methodology
247-10 Products listed on the Australian Stock Exchange that have explicit put options
247-15 Other capital protected products
247-20 The indicator method
247-25 The percentage method
Subdivision 247-B--Other transitional provisions
247-75 Post-July 2007 capital protected borrowings
247-80 Capital protected borrowings in existence on 1 July 2013
247-85 Extensions and other changes
Division 253--Financial claims scheme for account-holders with insolvent ADIs
Subdivision 253-A--Tax treatment of entitlements under financial claims scheme
253-5 Application of section 253-5 of the Income Tax Assessment Act 1997
253-10 Application of sections 253-10 and 253 -15 of the Income Tax Assessment Act 1997
Part 3-25--Particular kinds of trusts
Division 275--Australian managed investment trusts
Subdivision 275-A--Choice for capital treatment of MIT gains and losses
275-10 Consequences of making choice--Commissioner cannot make certain amendments to previous assessments
Subdivision 275-L--Modification for non-arm's length income
275-605 Trustee taxed on amount of non-arm's length income of managed investment trust--not applicable for pre -introduction scheme where amount derived before start of 2018-19 income year
Division 276--Attribution managed investment trusts
Subdivision 276-A--Application
276-5 Application of Division 276
Subdivision 276-B--Starting income year
276-25 Starting income year
Subdivision 276-T--Becoming an AMIT: unders and overs
276-700 Application of Subdivision to MIT that becomes AMIT
276-705 Accounting for unders and overs for base years before becoming an AMIT
Subdivision 276-U--Becoming an AMIT: CGT treatment of payment by trustee of AMIT
276-750 Payment by trustee on or after 1 July 2011--certain CGT provisions etc. apply for the purposes of working out non -assessable part for first income year of AMIT
276-755 Payment by trustee before 1 July 2011--limit on amendment of assessment
Part 3-30--Superannuation
Division 290--Contributions
290-10 Directed termination payments not deductible etc.
290-15 Early balancers--deduction limits from end of 2006-2007 income year to 1 July 2007
Division 291--Excess concessional contributions
Subdivision 291-A--Application of Division 291 of the Income Tax Assessment Act 1997
291-10 Application of Division 291 of the Income Tax Assessment Act 1997
Subdivision 291-C--Modifications for defined benefit interests
291-170 Transitional rules for notional taxed contributions
Division 292--Excess non-concessional contributions tax
292-80 Application of excess non-concessional contributions tax from 10 May 2006 to 1 July 2007
292-80A Transitional release authority
292-80B Giving a transitional release authority to a superannuation provider
292-80C Superannuation provider given transitional release authority must pay amount
292-85 Non-concessional contributions cap for a financial year
292-90 Non-concessional contributions for a financial year
Division 293--Sustaining the superannuation contribution concession
Subdivision 293-A--Application of Division 293 tax rules
293-10 Application of Division 293 of the Income Tax Assessment Act 1997
Division 294--Transfer balance cap
Subdivision 294-A--Application of Division 294 of the Income Tax Assessment Act 1997
294-10 Application of Division 294 of the Income Tax Assessment Act 1997
294-30 Minor excess transfer balances disregarded if remedied in first 6 months
294-55 Repayment of limited recourse borrowing arrangements
294-80 Structured settlement contributions made before 1 July 2017--debit increased to match credits
Subdivision 294-B--CGT relief
294-100 Object
294-105 Interpretation
294-110 Segregated current pension assets
294-115 Superannuation funds using the proportionate method--deemed sale and purchase of CGT asset
294-120 Superannuation funds using the proportionate method--disregard initial capital gain but recognise deferred notional gain
294-125 Pooled superannuation trust using proportionate or alternative exemption method--deemed sale and purchase of CGT asset
294-130 Pooled superannuation trusts using proportionate or alternative exemption method--disregard initial capital gain but recognise deferred notional gain
Division 295--Taxation of superannuation entities
Subdivision 295-B--Modifications of the Income Tax Assessment Act 1997 for 30 June 1988 assets
295-75 Application of Subdivision
295-80 Meaning of 30 June 1988 asset
295-85 Cost base of 30 June 1988 asset
295-90 Market value of stock exchange listed assets
295-95 Adjustment of cost base as at 30 June 1988--return of capital
295-100 Exercise of rights
Subdivision 295-C--Notices relating to contributions
295-190 Deductions for personal contributions
Subdivision 295-F--Exempt income
295-390 Fixed interest complying ADFs--exemption of income attributable to certain 25 May 1988 deposits
Subdivision 295-G--Deductions
295-465 Complying funds--deductions for insurance premiums
Subdivision 295-I--No-TFN contributions income
295-610 No-TFN contributions income
Division 301--Superannuation member benefits paid from complying plans etc.
301-5 Extended application to certain foreign superannuation funds
301-85 Extended meaning of disability superannuation benefit for superannuation income stream
301-90 Application of Subdivision 301-F of the Income Tax Assessment Act 1997
301-95 Amendment of assessments to give effect to Subdivision 301-F of the Income Tax Assessment Act 1997 etc.
301-100 Amendment of assessments--transitional rule for permanent incapacity benefits, etc.
301-105 Transitional rules for Schedule 9 to the Treasury Laws Amendment (2022 Measures No. 4) Act 2023
Division 302--Superannuation death benefits paid from complying plans etc.
302-5 Extended application to certain foreign superannuation funds
302-195 Extended meaning of death benefits dependant for superannuation income stream
302-195A Meaning of death benefits dependant for 2008 -2009 income year
Division 303--Superannuation benefits paid in special circumstances
303-10 Superannuation lump sum member benefit paid to member having a terminal medical condition
303-15 Superannuation lump sum member benefit paid to member on compassionate ground relating to the coronavirus
Division 304--Superannuation benefits in breach of legislative requirements etc.
304-15 Excess payments from release authorities
Division 305--Superannuation benefits paid from non-complying superannuation plans
Subdivision 305-B--Superannuation benefits from foreign superannuation funds
305-80 Lump sums paid into complying superannuation plans post-FIF abolition
Division 306--Roll-overs etc.
306-10 Roll-over superannuation benefit--directed termination payment
Division 307--Key concepts relating to superannuation benefits
307-125 Treatment of tax free component of existing pension payments etc.
307-127 Extension--income stream replacing an earlier one because of an involuntary roll -over
307-230 Total superannuation balance--modification for transfer balance just before 1 July 2017
307-231 Total superannuation balance--limited recourse borrowing arrangements
307-290 Taxed and untaxed elements of death benefit superannuation lump sums
307-345 Low rate component--Effect of rebate under the Income Tax Assessment Act 1936
Part 3-32--Co-operatives and mutual entities
Division 316--Demutualisation of friendly society health or life insurers
Subdivision 316-A--Application
316-1 Application of Division 316 of the Income Tax Assessment Act 1997
Part 3-35--Insurance business
Division 320--Life insurance companies
Operative provisions
Subdivision 320-A--Preliminary
320-5 Life insurance companies that are friendly societies
Subdivision 320-C--Deductions and capital losses
320-85 Deduction for increase in value of liabilities under risk components of life insurance policies
Subdivision 320-D--Taxable income and tax loss of life insurance companies
320-100 Savings--tax losses of previous income years
Subdivision 320-F--Virtual PST
320-170 Transfer of part of an asset to a virtual PST
320-175 Transfers of assets to virtual PST
320-180 Deferred annuities purchased before 1 July 2007
Subdivision 320-H--Segregation of assets for the purpose of discharging exempt life insurance policies
320-225 Transfer of part of an asset to segregated exempt assets
320-230 Transfers of assets to segregated exempt assets
Division 322--Assistance for policyholders with insolvent general insurers
Subdivision 322-B--Tax treatment of entitlements under financial claims scheme
322-25 Application of section 322-25 of the Income Tax Assessment Act 1997
322-30 Application of section 322-30 of the Income Tax Assessment Act 1997
Part 3-45--Rules for particular industries and occupations
Division 328--Small business entities
328-1 Definitions
328-110 Working out whether you are a small business entity for the 2007-08 or 2008 -09 income year--turnover for earlier income years
328-111 Access to certain small business concessions for former STS taxpayers that are winding up a business
328-112 Working out whether you are a small business entity for certain small business concessions--entities connected with you
328-115 When you stop using the STS accounting method
328-120 Continuing to use the STS accounting method
328-125 Meaning of STS accounting method
328-175 Choices made in relation to depreciating assets used in primary production business
328-180 Increased access to accelerated depreciation from 12 May 2015 to 30 June 2024
328-181 Full expensing--2020 budget time to 30 June 2023
328-182 Backing business investment
328-185 Depreciating assets allocated to STS pools
328-195 Opening pool balances for 2007-08 income year
328-200 General small business pool for the 2012-13 income year
328-440 Taxpayers who left the STS on or after 1 July 2005
328-445 Bonus deduction for upskilling employees of small business entities etc.
328-450 Expenditure eligible for the bonus deduction for upskilling employees of small business entities etc.
328-455 Technology investment boost deduction
328-460 What expenditure qualifies for the technology investment boost
328-465 Energy incentive
328-470 What expenditure qualifies for the energy incentive
Division 355--Research and Development
Subdivision 355-D--Registration for activities before 2011-12 income year
355-200 Registration for activities before 2011-12 income year
Subdivision 355-E--Balancing adjustments for decline in value deductions for assets used in R&D activities
355-320 Balancing adjustment--assets only used for R&D activities
355-325 Balancing adjustment--R&D partnership assets only used for R&D activities
355-340 Balancing adjustment--tax exempt entities that become taxable
Subdivision 355-F--Integrity rules
355-415 Expenditure reduced to reflect group mark-ups
Subdivision 355-K--Modified application of the old R&D law
355-550 Prepayments of R&D expenditure extending into the 2011-12 income year
Subdivision 355-M--Undeducted core technology expenditure
355-600 Scope
355-605 Core technology that is a depreciating asset
355-610 Core technology that is not a depreciating asset
Division 375--Australian films
Subdivision 375-G--Film losses
375-100 Film component of tax loss for 1997-98 or later income year
375-105 Film component of tax loss for 1989-90 to 1996-97 income years
375-110 Film loss for 1989-90 or later income year
Division 392--Long-term averaging of primary producers' tax liability
392-1 Application of Division 392 of the Income Tax Assessment Act 1997
392-25 Transitional provision--election under section 158A of the Income Tax Assessment Act 1936
Division 393--Farm management deposits
Subdivision 393-A--Tax consequences of farm management deposits
393-1 Application of Division 393 of the Income Tax Assessment Act 1997
393-5 Unrecouped FMD deduction
393-10 Unrecouped FMD deduction for deposits made as a result of section 25B of the Loan (Income Equalization Deposits) Act 1976
393-27 Trustee may choose that a beneficiary is a chosen beneficiary of the trust
393-30 Unclaimed moneys
Subdivision 393-B--Meaning of farm management deposit and owner
393-40 The day the deposit was made for deposits made as a result of section 25B of the Loan (Income Equalization Deposits) Act 1976
Division 410--Copyright collecting societies
410-1 Application of section 51-43 of the Income Tax Assessment Act 1997
Division 415--Designated infrastructure projects
Subdivision 415-B--Application of Subdivision 415-B of the Income Tax Assessment Act 1997
415-10 Application of Subdivision 415-B of the Income Tax Assessment Act 1997
Part 3-50--Climate change
Division 420--Registered emissions units
Subdivision 420-A--General application provision
420-1 Application of Division 420 of the Income Tax Assessment Act 1997
Part 3-80--Roll-overs applying to assets generally
Division 615--Roll-overs for business restructures
Subdivision 615-A--Modifications for roll-overs between the 2011 and 2012 Budget times
615-5 Roll-overs between the 2011 and 2012 Budget times
615-10 Modifications--when additional consequences can apply
615-15 Modifications--trading stock
615-20 Modifications--revenue assets
Division 620--Assets of wound-up corporation passing to corporation with not significantly different ownership
Subdivision 620-A--Corporations covered by Subdivision 124-I
620-10 Application of Subdivision 620-A of the Income Tax Assessment Act 1997
Part 3-90--Consolidated groups
Division 700--Application of Part 3-90 of Income Tax Assessment Act 1997
700-1 Application of Part 3-90 of Income Tax Assessment Act 1997
Division 701--Modified application of provisions of Income Tax Assessment Act 1997 for certain consolidated groups formed in 2002-3 and 2003-4 financial years
Subdivision 701-A--Preliminary
701-1 Transitional group and transitional entity
701-5 Chosen transitional entity
701-7 Working out the cost base or reduced cost base of a pre-CGT asset after certain roll -overs
701-10 Interpretation
Subdivision 701-B--Modified application of provisions
701-15 Tax cost and trading stock value not set for assets of chosen transitional entities
701-20 Working out allocable cost amount on formation for subsidiary members other than chosen transitional entities
701-25 No operation of value shifting and loss transfer provisions to membership interests in chosen transitional entities
701-32 No adjustment of amount of liabilities required in working out allocable cost amount
701-35 Act, transaction or event giving rise to CGT event for pre-formation roll -over after 16 May 2002 to be disregarded if cost base etc. would be different
701-40 When entity leaves transitional group, head company may choose, for purposes of transitional group's allocable cost amount, to increase terminating values of over -depreciated assets
701-45 When entity leaves transitional group, head company may choose, for purposes of transitional group's allocable cost amount, to use formation time market values, instead of terminating values, for certain pre -CGT assets
701-50 Increased allocable cost amount for leaving entity if it takes privatised asset brought into group by chosen transitional entity
Division 701A--Modified application of provisions of Income Tax Assessment Act 1997 for entities with continuing majority ownership from 27 June 2002 until joining a consolidated group
701A-1 Continuing majority-owned entity, designated group etc.
701A-5 Modified application of Part 3-90 of Income Tax Assessment Act 1997 to trading stock of continuing majority-owned entity
701A-7 Modified application of Part 3-90 of Income Tax Assessment Act 1997 to registered emissions units of continuing majority-owned entity
701A-10 Modified application of Part 3-90 of Income Tax Assessment Act 1997 to certain internally generated assets of continuing majority-owned entity
Division 701B--Modified application of provisions of Income Tax Assessment Act 1997 relating to CGT event L1
701B-1 Modified application of CGT Consolidation provisions to allow immediate availability of capital loss for CGT event L1
Division 701C--Modified application etc. of provisions of Income Tax Assessment Act 1997: transitional foreign-held membership structures
Subdivision 701C-A--Overview
701C-1 Overview
Subdivision 701C-B--Membership rules allowing foreign holding
701C-10 Additional membership rules where entities are interposed between the head company and a subsidiary member--case where an interposed entity is a foreign resident and the subsidiary member is a company
701C-15 Additional membership rules where entities are interposed between the head company and a subsidiary member--case where an interposed entity is a foreign resident and the subsidiary member is a trust or partnership
701C-20 Transitional foreign-held subsidiaries and transitional foreign -held indirect subsidiaries
Subdivision 701C-C--Modifications of tax cost setting rules
Application and object
701C-25 Application and object of this Subdivision
Basic modification
701C-30 Transitional foreign-held subsidiary to be treated as part of head company
Other modifications
701C-35 Trading stock value not set for assets of transitional foreign-held subsidiaries
701C-40 Cost setting rules for exit cases--modification of core rules
701C-50 Cost setting rules for exit cases--reference to modification of core rule
Division 701D--Transitional foreign loss makers
Subdivision 701D-A--Object of this Division
701D-1 Object of this Division
Subdivision 701D-B--Rules allowing transitional foreign loss makers to remain outside consolidated group
701D-10 Transitional foreign loss maker not member of group if certain conditions satisfied
701D-15 Choice to apply transitional rules to entity
Division 702--Modified application of this Act to assets that an entity brings into a consolidated group
702-1 Modified application of section 40-77 of this Act to assets that an entity brings into a consolidated group
702-4 Extended operation of subsection 40-285(3)
702-5 Modified application of subsection 40-285(6) of this Act after entity brings assets into consolidated group
Division 703--Consolidated groups and their members
703-30 Debt interests that are not membership interests
703-35 Employee share schemes
Division 705--Tax cost setting amount for assets where entities become members of consolidated groups
Subdivision 705-E--Expenditure relating to exploration, mining or quarrying
705-300 Application and object of this Subdivision
705-305 Rules affecting depreciating assets
705-310 Adjustable value of head company's notional assets
Division 707--Losses for head companies when entities become members etc.
Subdivision 707-A--Transfer of losses to head company
707-145 Certain choices to cancel the transfer of a loss may be revoked
Subdivision 707-C--Amount of transferred losses that can be utilised
707-325 Increasing the available fraction for a bundle of losses by increasing the real loss -maker's modified market value
707-326 Events involving only value donor and real loss-maker not covered by rule against inflation of modified market value
707-327 Choosing available fraction to apply to value donor's loss
707-328 Income year and conditions for possible transfer under Division 170 of the Income Tax Assessment Act 1997
707-328A Some events involving only group members not covered by rule against inflation of modified market value
707-329 Modified market value at a time before 8 December 2004
707-350 Alternative loss utilisation regime to Subdivision 707-C of the Income Tax Assessment Act 1997
707-355 Ignore certain losses in working out when a choice can be made under this Subdivision
Subdivision 707-D--Special rules about losses
707-405 Special rules about losses referable to part of income year
Division 709--Other rules applying when entities become subsidiary members etc.
Subdivision 709-D--Deducting bad debts
709-200 Application of Subdivision 709-D of the Income Tax Assessment Act 1997
Division 712--Certain rules for where entities cease to be subsidiary members of consolidated groups
Subdivision 712-E--Expenditure relating to exploration, mining or quarrying
712-305 Reducing adjustable value of head company's notional asset
Division 713--Rules for particular kinds of entities
Subdivision 713-L--Transitional relief for certain transactions relating to life insurance companies
713-500 Object of Subdivision
713-505 When this Subdivision applies (first case)
713-510 When this Subdivision applies (second case)
713-515 Entities must choose the relief
713-520 Conditions
713-525 Time of transfer
713-530 What the relief is
713-535 Subsequent consequences
713-540 Requirement to notify happening of new event
713-545 Discount capital gain in certain cases
Subdivision 713-M--General insurance companies
713-700 Application
Division 715--Interactions between the consolidation rules and other areas of the income tax law
Subdivision 715-F--Interactions with Division 230 (financial arrangements)
715-380 Exit history rule not to affect certain matters related to Division 230 financial arrangements
Subdivision 715-J--Entry history rule and choices
715-658 Application
715-659 Extension of time for making choice if joining time was before commencement
Subdivision 715-K--Exit history rule and choices
715-698 Application
715-699 Extension of time for making choice if leaving time was before commencement
Division 716--Miscellaneous special rules
Subdivision 716-G--Software development pools
716-340 Expenditure incurred before 1 July 2001 and allocated to a software pool
Division 719--MEC rules
Subdivision 719-A--Modified application of Part 3-90 to MEC groups
719-2 Modified application of Part 3-90 to MEC groups
Subdivision 719-B--MEC groups and their members
719-5 Debt interests that are not membership interests
719-10 Effect of Division 701C
719-15 Modified effect of subsection 701D-10(2)
719-30 Employee share schemes
Subdivision 719-C--Cost setting
719-160 Transitional cost setting rules on joining have effect with modifications
719-161 Modified effect of section 701-1
719-163 Modified effect of section 701-35
719-165 Modified effect of paragraph 701-45(1)(b)
Subdivision 719-F--Losses
719-305 Available fraction for bundle of losses not affected by concessional rules
719-310 Certain choices may be revoked
Subdivision 719-I--Bad debts
719-450 Application of Subdivision 719-I of the Income Tax Assessment Act 1997
Division 721--Liability for payment of tax where head company fails to pay on time
Subdivision 721-A--Application of Division
721-25 References in tax sharing agreements to former table item 25
Part 3-95--Value shifting
Division 723--Direct value shifting by creating right over non-depreciating asset
723-1 Application of Division 723
Division 725--Direct value shifting affecting interests in companies and trusts
725-1 Application of Division 725
Division 727--Indirect value shifting affecting interests in companies and trusts, and arising from non-arm's length dealings
727-1 Application of Division 727
727-230 Transitional exclusion for certain indirect value shifts relating mainly to services
727-470 Affected interests do not include equity or loan interests owned by entity that is eligible to be an STS taxpayer
Chapter 4--International aspects of income tax
Part 4-5--General
Division 815--Cross-border transfer pricing
Subdivision 815-A--Cross-border transfer pricing
815-1 Application of Subdivision 815-A of the Income Tax Assessment Act 1997
815-5 Cross-border transfer pricing guidance
815-10 Scheme penalty applies in pre-commencement period as if only the old law applied
815-15 Application of Subdivisions 815-B, 815 -C and 815-D of the Income Tax Assessment Act 1997
Division 820--Application of the thin capitalisation rules
820-10 Application of Division 820 of the Income Tax Assessment Act 1997
820-12 Application of Division 974 of the Income Tax Assessment Act 1997 for the purposes of Division 820 of that Act
820-45 Transitional provision--accounting standards and prudential standards
Division 830--Application of the foreign hybrid rules
830-1 Standard application
830-15 Modified version of income tax law to apply for certain past income years
830-20 Modifications of income tax law
Division 832--Hybrid mismatch rules
Subdivision 832-A--Application of Division 832 of the Income Tax Assessment Act 1997
832-10 Application of Division 832 of the Income Tax Assessment Act 1997 (other than imported hybrid mismatch rule)
832-15 Application of imported hybrid mismatch rule
Division 840--Withholding taxes
Subdivision 840-M--Managed investment trust amounts
840-805 Managed investment trust amounts
840-810 Payment of tax under section 840-805
Subdivision 840-S--Labour mobility program withholding tax
840-905 Application of Subdivision 840-S of the Income Tax Assessment Act 1997
Division 842--Exempt Australian source income and gains of foreign residents
Subdivision 842-I--Investment manager regime
842-207 Application of replacement version of Subdivision 842-I
842-208 Modified meaning of IMR foreign fund for the purposes of earlier income years
842-209 Residence of corporate limited partnerships
842-210 Treatment of IMR foreign fund that is a corporate tax entity
842-215 Treatment of foreign resident beneficiary that is not a trust or partnership
842-220 Treatment of foreign resident partner that is not a trust or partnership
842-225 Treatment of trustee of an IMR foreign fund
842-230 Pre-2012 IMR deduction
842-235 Pre-2012 IMR capital loss
842-240 Pre-2012 non-IMR net income, pre-2012 non-IMR Division 6E net income and pre-2012 non-IMR net capital gain
842-245 Pre-2012 non-IMR partnership net income and pre-2012 non-IMR partnership loss
Division 880--Sovereign entities and activities
880-1 Application of Division 880 of the Income Tax Assessment Act 1997
880-5 Certain income of sovereign entity in respect of a scheme is non-assessable non -exempt income if covered by a private ruling
880-10 Certain amounts of sovereign entity in respect of a scheme are not deductible if covered by a private ruling
880-15 Sovereign entity's capital gain from membership interest etc.--gain disregarded
880-20 Sovereign entity's capital loss from membership interest etc.--loss disregarded
880-25 Asset of sovereign entity--deemed sale and purchase
Chapter 5--Administration
Part 5-35--Miscellaneous
Division 909--Regulations
909-1 Regulations
Chapter 6--The Dictionary
Part 6-1--Concepts and topics
Division 960--General
Subdivision 960-B--Utilisation of tax attributes
960-20 Utilisation--corporate loss carry back
Subdivision 960-E--Entities
960-100 Effect of this Subdivision
960-105 Entities, and members of entities, benefiting from the application of this Subdivision
960-110 No taxation consequences to result from changes to managed investment scheme
960-115 Certain entities treated as agents
Subdivision 960-M--Indexation
960-262 Application of Subdivision 960-M of the Income Tax Assessment Act 1997
960-275 Indexation factor
Endnotes
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
Table of sections
1-1 Short title
1-5 Commencement
1-7 Administration of this Act
1-10 Definitions and rules for interpreting this Act
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
Abbreviation key--Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history--Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
Editorial changes
The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.
If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.
Misdescribed amendments
A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the Legislation Act 2003.
If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and "(md not incorp)" is added to the amendment history.
ad = added or inserted | o = order(s) |
am = amended | Ord = Ordinance |
amdt = amendment | orig = original |
c = clause(s) | par = paragraph(s)/subparagraph(s) |
C[x] = Compilation No. x | /sub-subparagraph(s) |
Ch = Chapter(s) | pres = present |
def = definition(s) | prev = previous |
Dict = Dictionary | (prev ... ) = previously |
disallowed = disallowed by Parliament | Pt = Part(s) |
Div = Division(s) | r = regulation(s)/rule(s) |
ed = editorial change | reloc = relocated |
exp = expires/expired or ceases/ceased to have | renum = renumbered |
effect | rep = repealed |
F = Federal Register of Legislation | rs = repealed and substituted |
gaz = gazette | s = section(s)/subsection(s) |
LA = Legislation Act 2003 | Sch = Schedule(s) |
Sdiv = Subdivision(s) | |
(md) = misdescribed amendment can be given | SLI = Select Legislative Instrument |
effect | SR = Statutory Rules |
(md not incorp) = misdescribed amendment | Sub-Ch = Sub-Chapter(s) |
cannot be given effect | SubPt = Subpart(s) |
mod = modified/modification | underlining = whole or part not |
No. = Number(s) | commenced or to be commenced |
Endnote 3--Legislation history
Act | Number and year | Assent | Commencement | Application, saving and transitional provisions |
40, 1997 | 17 Apr 1997 | 1 July 1997 |
| |
121, 1997 | 8 July 1997 | s 4: 8 July 1997 (s 2(1)) | s 4 | |
Child Care Payments (Consequential Amendments and Transitional Provisions) Act 1997 | 196, 1997 | 8 Dec 1997 | Sch 1 (item 21): 8 Dec 1997 (s 2(5)) | -- |
Taxation Laws Amendment Act (No. 1) 1998 | 16, 1998 | 16 Apr 1998 | Sch 7: 16 Apr 1998 (s 2(1)) | Sch 7 (item 6) |
Tax Law Improvement Act (No. 1) 1998 | 46, 1998 | 22 June 1998 | s 4, Sch 2 (items 1-3), Sch 3 (items 1, 2), Sch 4 (item 1), Sch 5 (items 1, 2), Sch 6 (item 1), Sch 7 (item 1), Sch 8 (item 1) and Sch 9 (items 1, 8): 22 June 1998 (s 2) | s 4 and Sch 9 (item 8) |
Taxation Laws Amendment Act (No. 6) 1999 | 54, 1999 | 5 July 1999 | Sch 4 (items 6-10): 5 July 1999 (s 2(1)) | Sch 4 (item 10) |
A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 | 83, 1999 | 8 July 1999 | Sch 10 (items 64, 68(1)): 1 July 2000 (s 2(2)) | Sch 10 (item 68(1)) |
as amended by |
|
|
|
|
Family and Community Services Legislation Amendment (1999 Budget and Other Measures) Act 1999 | 172, 1999 | 10 Dec 1999 | Sch 2 (item 1): 8 July 1999 (s 2(4)) | -- |
Taxation Laws Amendment Act (No. 2) 1999 | 93, 1999 | 16 July 1999 | Sch 3 (items 25, 33(1)): 16 July 1999 (s 2(1)) | Sch 3 (item 33(1)) |
Taxation Laws Amendment Act (No. 4) 1999 | 94, 1999 | 16 July 1999 | Sch 5 (items 4, 35): 16 July 1999 (s 2(1)) | Sch 5 (item 35) |
Taxation Laws Amendment Act (No. 7) 1999 | 117, 1999 | 22 Sept 1999 | Sch 2 (item 1): 22 Sept 1999 (s 2(1)) | -- |
New Business Tax System (Integrity and Other Measures) Act 1999 | 169, 1999 | 10 Dec 1999 | Sch 1 (items 14-18): 10 Dec 1999 (s 2(1)) | Sch 1 (item 18) |
Taxation Laws Amendment Act (No. 3) 2000 | 66, 2000 | 22 June 2000 | Sch 1: 22 Sept 1999 (s 2(2)) | -- |
89, 2000 | 30 June 2000 | s 4 and Sch 2 (items 85-88): 30 June 2000 (s 2(1)) | s 4 and Sch 2 (item 88) | |
Taxation Laws Amendment Act (No. 4) 2000 | 114, 2000 | 5 Sept 2000 | Sch 4 (items 72-82): 5 Sept 2000 (s 2(1)) | Sch 4 (item 82) |
Taxation Laws Amendment Act (No. 7) 2000 | 173, 2000 | 21 Dec 2000 | Sch 4 (items 60-64, 65(1)): 21 Dec 2000 (s 2(1)) | Sch 4 (item 65(1)) |
New Business Tax System (Capital Allowances--Transitional and Consequential) Act 2001 | 77, 2001 | 30 June 2001 | Sch 1: 30 June 2001 (s 2(1)) | -- |
162, 2001 | 1 Oct 2001 | Sch 1 (items 20-22): 1 July 2001 (s 2(1)) | -- | |
170, 2001 | 1 Oct 2001 | Sch 2 (item 3): 1 Oct 2001 (s 2(1)) | -- | |
48, 2002 | 29 June 2002 | Sch 3 (item 2) and Sch 4 (item 2): 29 June 2002 (s 2) | -- | |
Taxation Laws Amendment Act (No. 4) 2002 | 53, 2002 | 29 June 2002 | Sch 1 (items 45, 46): 29 June 2002 (s 2(1) item 2) | Sch 1 (item 46) |
68, 2002 | 22 Aug 2002 | 24 Oct 2002 (see s. 2) | -- | |
New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 | 90, 2002 | 24 Oct 2002 | s 4, Sch 7-9, Sch 14 (items 16, 19) and Sch 15 (item 2): 24 Oct 2002 (s 2(1) items 1, 2, 4) | s 4 and Sch 14 (item 19) |
as amended by |
|
|
|
|
Taxation Laws Amendment Act (No. 6) 2003 | 67, 2003 | 30 June 2003 | Sch 8 (items 2, 3): 30 June 2003 (s 2(1) item 4) | Sch 8 (item 3) |
Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Sch 6 (item 15): 29 June 2010 (s 2(1) item 9) | -- |
New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 | 117, 2002 | 2 Dec 2002 | Sch 3 (item 8), Sch 5 (items 13, 14), Sch 9, Sch 10, Sch 12 (items 24-28), Sch 13 (items 15, 16) and Sch 15 (item 1): 24 Oct 2002 (s 2(1) items 4, 7-9) | Sch 12 (items 25, 28) |
Taxation Laws Amendment Act (No. 5) 2002 | 119, 2002 | 2 Dec 2002 | Sch 1 (items 1, 8): 2 Dec 2002 (s 2(1) item 2) | Sch 1 (item 8) |
Taxation Laws Amendment (Structured Settlements and Structured Orders) Act 2002 | 139, 2002 | 19 Dec 2002 | 19 Dec 2002 | -- |
New Business Tax System (Consolidation and Other Measures) Act 2003 | 16, 2003 | 11 Apr 2003 | Sch 1 (items 7, 8, 27-36), Sch 6 (item 10), Sch 11 (item 4), Sch 15, Sch 16 (items 4, 5), Sch 17 and Sch 19 (items 4, 5): 24 Oct 2002 (s 2(1) items 1A-1C, 2, 4, 7, 10) | Sch 26 (item 8) |
as amended by |
|
|
|
|
Tax Laws Amendment (2010 Measures No. 1) Act 2010 | 56, 2010 | 3 June 2010 | Schedule 5 (items 137-140): (see 56, 2010 below) | Sch. 5 (items 139, 140) |
Taxation Laws Amendment Act (No. 2) 2003 | 65, 2003 | 30 June 2003 | Schedule 3 (items 6-8): Royal Assent | -- |
Taxation Laws Amendment Act (No. 4) 2003 | 66, 2003 | 30 June 2003 | Sch 2 (items 6-17) and Sch 3 (items 132, 133, 140(1)): 30 June 2003 (s 2(1) items 3, 12B-14) | Sch 2 (item 17) and Sch 3 (item 140(1)) |
Taxation Laws Amendment Act (No. 6) 2003 | 67, 2003 | 30 June 2003 | Sch 5 (items 4-10), Sch 6 and 7: 24 Oct 2002 (s 2(1) item 3) | -- |
Taxation Laws Amendment Act (No. 3) 2003 | 101, 2003 | 14 Oct 2003 | Schedule 2 (items 13-16): Royal Assent | Sch. 2 (item 16) |
Taxation Laws Amendment Act (No. 8) 2003 | 107, 2003 | 21 Oct 2003 | Schedule 2 (items 6, 13, 14, 35-37, 40) and Schedule 7 (item 10): Royal Assent | Sch. 2 (item 40) |
Taxation Laws Amendment Act (No. 2) 2004 | 20, 2004 | 23 Mar 2004 | Schedule 6: 1 July 2000 | Sch. 8 (item 14) |
Tax Laws Amendment (2004 Measures No. 2) Act 2004 | 83, 2004 | 25 June 2004 | Sch 1 (items 80-83): 30 June 2000 (s 2(1) item 2) | Sch 2 (item 1) |
Taxation Laws Amendment Act (No. 1) 2004 | 101, 2004 | 30 June 2004 | s 4, Sch 10 (item 38) and Sch 11 (item 154): 30 June 2004 (s 2(1) items 1, 10, 17) | s 4 |
as amended by |
|
|
|
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 36): 29 June 2010 | -- |
Tax Laws Amendment (2004 Measures No. 6) Act 2005 | 23, 2005 | 21 Mar 2005 | Schedule 1 (items 1, 9, 10, 12, 20, 25, 28), Schedule 2 (item 12) and Schedule 12 (item 11): Royal Assent | Sch. 1 (item 1) and Sch. 12 (item 11) |
Tax Laws Amendment (2004 Measures No. 7) Act 2005 | 41, 2005 | 1 Apr 2005 | s. 4, Schedule 2 (items 10, 11), Schedule 6 (items 1, 4, 16, 29-35) and Schedule 10 (items 222, 223, 274): Royal Assent | s. 4, Sch. 2 (item 11) and Sch. 6 (item 1) |
New International Tax Arrangements (Foreign-owned Branches and Other Measures) Act 2005 | 64, 2005 | 26 June 2005 | Schedule 3 (items 38, 39): Royal Assent | Sch. 3 (item 39) |
Tax Laws Amendment (2005 Measures No. 2) Act 2005 | 78, 2005 | 29 June 2005 | 29 June 2005 | -- |
Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005 | 147, 2005 | 14 Dec 2005 | Sch 5 (items 15-18, 20): 14 Dec 2005 (s 2(1) items 3-5) | Sch 5 (item 20) |
Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005 | 161, 2005 | 19 Dec 2005 | Schedule 1 (item 74): Royal Assent | -- |
Tax Laws Amendment (2005 Measures No. 5) Act 2005 | 162, 2005 | 19 Dec 2005 | Schedule 3 (items 20-33) and Schedule 4: Royal Assent | Sch. 3 (item 33) |
Tax Laws Amendment (2006 Measures No. 1) Act 2006 | 32, 2006 | 6 Apr 2006 | 6 Apr 2006 | Sch. 2 (item 51(2)) |
Tax Laws Amendment (Personal Tax Reduction and Improved Depreciation Arrangements) Act 2006 | 55, 2006 | 19 June 2006 | Schedules 1, 3 and 4: 1 July 2006 | -- |
Tax Laws Amendment (2006 Measures No. 2) Act 2006 | 58, 2006 | 22 June 2006 | Schedule 3 (items 4-7) and Schedule 7 (items 120-124): Royal Assent | Sch. 3 (item 7) |
Tax Laws Amendment (2006 Measures No. 3) Act 2006 | 80, 2006 | 30 June 2006 | Schedule 4 (item 2) and Schedule 6 (item 8): Royal Assent | -- |
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 | 101, 2006 | 14 Sept 2006 | Schedules 3 and 4: 1 Jan 2008 | Sch. 6 (items 1, 4, 6-11) |
Tax Laws Amendment (2006 Measures No. 4) Act 2006 | 168, 2006 | 12 Dec 2006 | Schedule 3 (items 3-5): 13 Dec 2005 | Sch. 2 (item 8) and Sch. 4 (item 112) |
9, 2007 | 15 Mar 2007 | Schedule 1 (item 25) and Schedule 2 (item 3): Royal Assent | -- | |
Superannuation Legislation Amendment (Simplification) Act 2007 | 15, 2007 | 15 Mar 2007 | Sch 1 (items 261-272, 406(1)-(3)), Sch 3 (items 45-50, 66) and Sch 4 (items 9, 11): 15 Mar 2007 (s 2(1) items 2, 6, 8, 9, 11) | Sch 1 (item 406(1)-(3)) and Sch 3 (item 66) |
as amended by |
|
|
|
|
Tax Laws Amendment (2009 Measures No. 6) Act 2010 | 19, 2010 | 24 Mar 2010 | Sch 3 (item 10): 15 Mar 2007 (s 2(1) item 8) | Sch 3 (item 12) |
Tax Laws Amendment (2006 Measures No. 7) Act 2007 | 55, 2007 | 12 Apr 2007 | 12 Apr 2007 | Sch. 1 (item 68) and Sch. 7 (item 5) |
Tax Laws Amendment (2007 Measures No. 3) Act 2007 | 79, 2007 | 21 June 2007 | Sch 2: 15 Mar 2007 (s 2(1) item 3) | -- |
80, 2007 | 21 June 2007 | 21 June 2007 | Sch. 3 (item 176) and Sch. 8 (item 9) | |
Tax Laws Amendment (2007 Measures No. 4) Act 2007 | 143, 2007 | 24 Sept 2007 | Schedule 1 (items 5, 195-205, 222, 225, 226), Schedule 5 (items 18-25, 48(1), (2)) and Schedule 7 (items 97, 98): Royal Assent | Sch. 1 (items 222,225, 226) and Sch. 5 (item 48(1), (2)) |
Tax Laws Amendment (2007 Measures No. 5) Act 2007 | 164, 2007 | 25 Sept 2007 | Schedule 7 (items 4, 13, 14): Royal Assent | Sch. 7 (item 14) (am. by 88, 2009, Sch. 5 [item 343]) |
as amended by |
|
|
|
|
Tax Laws Amendment (2009 Measures No. 4) Act 2009 | 88, 2009 | 18 Sept 2009 | Schedule 5 (item 343): Royal Assent | -- |
Workplace Relations Amendment (Transition to Forward with Fairness) Act 2008 | 8, 2008 | 20 Mar 2008 | Schedules 1-7: 28 Mar 2008 (F2008L00959) | -- |
Tax Laws Amendment (Election Commitments No. 1) Act 2008 | 32, 2008 | 23 June 2008 | Schedule 1 (items 23, 58): Royal Assent | Sch. 1 (item 58) |
Tax Laws Amendment (2008 Measures No. 2) Act 2008 | 38, 2008 | 24 June 2008 | Schedule 7 (items 4, 5): Royal Assent | Sch. 7 (item 5) |
Tax Laws Amendment (2008 Measures No. 4) Act 2008 | 97, 2008 | 3 Oct 2008 | Schedule 3 (item 175): Royal Assent | -- |
Same-Sex Relationships (Equal Treatment in Commonwealth Laws--Superannuation) Act 2008 | 134, 2008 | 4 Dec 2008 | Schedule 4 (items 18, 19): 1 July 2008 | -- |
Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009 | 15, 2009 | 26 Mar 2009 | Schedule 1 (items 98, 99): Royal Assent | -- |
Tax Laws Amendment (2009 Measures No. 2) Act 2009 | 42, 2009 | 23 June 2009 | Schedule 1 (items 27-29): Royal Assent | -- |
Fair Work (State Referral and Consequential and Other Amendments) Act 2009 | 54, 2009 | 25 June 2009 | Sch 18 (item 10): 1 July 2009 (s 2(1) item 41) | -- |
Tax Laws Amendment (2009 Budget Measures No. 1) Act 2009 | 62, 2009 | 29 June 2009 | Schedule 3 (item 11): Royal Assent | -- |
Tax Laws Amendment (2009 Measures No. 4) Act 2009 | 88, 2009 | 18 Sept 2009 | Schedule 3 (item 24) and Schedule 5 (items 205-208, 259-282): Royal Assent | Sch. 5 (item 282) |
Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 | 114, 2009 | 16 Nov 2009 | Sch 1 (item 13) and Sch 2: 1 Mar 2010 (s 2(1) items 2, 4) | Sch 2 |
Tax Laws Amendment (Resale Royalty Right for Visual Artists) Act 2009 | 126, 2009 | 9 Dec 2009 | Schedule 1 (items 18, 20): 9 June 2010 (s. 2(1)) | Sch. 1 (item 20) |
Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 | 133, 2009 | 14 Dec 2009 | Schedule 1 (items 77, 83-87) and Schedule 2 (items 14, 15(b)): 14 Dec 2009 | Sch. 1 (items 86, 87) and Sch. 2 (item 15(b)) |
Tax Laws Amendment (2010 Measures No. 1) Act 2010 | 56, 2010 | 3 June 2010 | s 4(2), Sch 3 (items 8, 10(1)), Sch 5 (items 54, 55, 73-78, 130, 131, 137-140, 189, 190, 193) and Sch 6 (items 156-158): 3 June 2010 (s 2(1) items 1, 7, 8, 10, 11, 23) | s 4(2), Sch 3 (item 10(1)), Sch 5 (items 55, 78, 131, 193) and Sch 6 (item 158) |
79, 2010 | 29 June 2010 | Sch 1 (items 33, 54, 55), Sch 2 (item 9), Sch 3 (item 60) and Sch 4 (item 50): 1 July 2010 (s 2(1) items 2-4) | -- | |
117, 2010 | 16 Nov 2010 | s 4: 16 Nov 2010 (s 2(1) item 1) | s 4 and Sch 2 (item 1) | |
Tax Laws Amendment (2010 Measures No. 4) Act 2010 | 136, 2010 | 7 Dec 2010 | Schedule 7 (items 3, 4): Royal Assent | Sch. 7 (item 4) |
Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010 | 145, 2010 | 16 Dec 2010 | Schedule 2 (item 52): 17 Dec 2010 | -- |
Tax Laws Amendment (Temporary Flood and Cyclone Reconstruction Levy) Act 2011 | 16, 2011 | 12 Apr 2011 | Sch 1 (item 3): 12 Apr 2011 (s 2(1) item 2) | -- |
Tax Laws Amendment (2011 Measures No. 2) Act 2011 | 41, 2011 | 27 June 2011 | Schedule 5 (items 30-32, 397, 419): Royal Assent | -- |
Tax Laws Amendment (2011 Measures No. 4) Act 2011 | 43, 2011 | 27 June 2011 | s 4 and Sch 3 (items 8, 10, 11): 27 June 2011 (s 2(1) items 1, 7) | s 4 and Sch 3 (item 8) |
Tax Laws Amendment (2011 Measures No. 3) Act 2011 | 51, 2011 | 27 June 2011 | Sch 2: 1 July 2010 (s 2(1) item 3) | Sch 2 (item 4) |
Tax Laws Amendment (2010 Measures No. 5) Act 2011 | 61, 2011 | 29 June 2011 | s. 4(1) and Schedule 2 (items 9-12): Royal Assent | s. 4(1) |
Tax Laws Amendment (2011 Measures No. 5) Act 2011 | 62, 2011 | 29 June 2011 | Schedule 1 (items 13, 14): Royal Assent | Sch 1 (item 14) |
93, 2011 | 8 Sept 2011 | Schedule 3 (item 108) and Schedule 4 (items 1-6, 10-15): Royal Assent | Sch 4 (items 1-6) | |
132, 2011 | 18 Nov 2011 | Sch 2 (items 72, 72A): 2 Apr 2012 (s 2(1)) | -- | |
Tax Laws Amendment (2011 Measures No. 9) Act 2012 | 12, 2012 | 21 Mar 2012 | Sch 2 (items 24, 25) and Sch 6 (items 21, 32, 149-152): 21 Mar 2012 (s 2(1) items 3, 10, 13, 24, 25) | Sch 6 (items 150, 152) |
Tax Laws Amendment (Stronger, Fairer, Simpler and Other Measures) Act 2012 | 23, 2012 | 29 Mar 2012 | Schedule 1 (items 7, 8, 10): Royal Assent | Sch 1 (item 10) and Sch 2 (item 66) |
Tax Laws Amendment (2012 Measures No. 3) Act 2012 | 58, 2012 | 21 June 2012 | Sch 1 (item 7): 21 June 2012 (s 2(1)) | -- |
Tax Laws Amendment (Cross-Border Transfer Pricing) Act (No. 1) 2012 | 115, 2012 | 8 Sept 2012 | Schedule 1 (item 12): Royal Assent | -- |
126, 2012 | 13 Sept 2012 | Schedule 2: Royal Assent | -- | |
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012 | 169, 2012 | 3 Dec 2012 | Sch 2 (item 40): 3 Dec 2012 (s 2(1)) | -- |
82, 2013 | 28 June 2013 | Sch 1 (item 2) and Sch 3 (items 38, 39): Royal Assent | Sch 3 (item 39) | |
Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 | 88, 2013 | 28 June 2013 | Sch 5 (items 6, 10) and Sch 6 (items 42, 43): 29 June 2013 | -- |
Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 | 101, 2013 | 29 June 2013 | Sch 2 (items 51-54): Royal Assent | -- |
Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013 | 118, 2013 | 29 June 2013 | Sch 1 (items 12, 80, 98, 99, 110, 111): 29 June 2014 (s 2(1) items 2, 7, 8, 11) | Sch 1 (item 110) |
Tax Laws Amendment (2013 Measures No. 2) Act 2013 | 124, 2013 | 29 June 2013 | Sch 2 (item 47): 11 July 2013 (see F2013L01359) | Sch 11 (item 9) |
Tax Laws Amendment (2014 Measures No. 1) Act 2014 | 34, 2014 | 30 May 2014 | Sch 1 (items 12, 13(2)): 30 May 2014 | Sch 1 (item 13(2)) |
48, 2014 | 25 June 2014 | Sch 1 (item 2): 25 June 2014 (s 2(1)) | -- | |
Minerals Resource Rent Tax Repeal and Other Measures Act 2014 | 96, 2014 | 5 Sept 2014 | Sch 2 (items 2, 42-44): 30 Sept 2014 (s 2(1) item 2 and F2014L01256) | Sch 2 (items 42, 43) |
Tax and Superannuation Laws Amendment (2014 Measures No. 6) Act 2014 | 133, 2014 | 12 Dec 2014 | Sch 1 (item 41): 12 Dec 2014 (s 2(1) item 2) | -- |
2, 2015 | 25 Feb 2015 | Sch 2 (item 34): 1 July 2015 (s 2(1) item 4) | Sch 2 (item 73) | |
as amended by |
|
|
|
|
Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 | 70, 2015 | 25 June 2015 | Sch 6 (item 64): 25 Feb 2015 (s 2(1) item 18) | -- |
13, 2015 | 5 Mar 2015 | Sch 1 (items 7-9): 5 Mar 2015 (s 2(1) item 2) | Sch 1 (items 9, 17) | |
as amended by |
|
|
|
|
Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 | 92, 2020 | 14 Oct 2020 | Sch 4 (items 12-14): 1 Jan 2021 (s 2(1) item 7) | Sch 4 (item 14) |
Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 | 21, 2015 | 19 Mar 2015 | Sch 4 (items 6, 7, 9): 1 July 2015 (s 2(1) item 5) | Sch 4 (item 9) |
Tax and Superannuation Laws Amendment (Norfolk Island Reforms) Act 2015 | 53, 2015 | 26 May 2015 | Sch 1 (item 18): 1 July 2016 (s 2) | -- |
Tax Laws Amendment (Small Business Measures No. 2) Act 2015 | 67, 2015 | 22 June 2015 | Sch 1 (item 9): 22 June 2015 (s 2(2)) | -- |
Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 | 70, 2015 | 25 June 2015 | Sch 7 (item 12): 25 June 2015 (s 2(1) item 20) | -- |
Tax and Superannuation Laws Amendment (Employee Share Schemes) Act 2015 | 105, 2015 | 30 June 2015 | Sch 1 (items 42, 44): 1 July 2015 (s 2) | Sch 1 (item 44) |
Tax and Superannuation Laws Amendment (2015 Measures No. 2) Act 2015 | 130, 2015 | 16 Sept 2015 | s 4, Sch 1 (items 4, 5) and Sch 3 (item 6): 16 Sept 2015 (s 2(1) items 1, 2, 4) | s 4 and Sch 1 (item 5) |
20, 2016 | 18 Mar 2016 | Sch 1 (items 3-6): 1 July 2016 (s 2(1) item 2) | -- | |
Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 | 53, 2016 | 5 May 2016 | Sch 8 (items 2, 3): 5 May 2016 (s 2(1) item 4) | -- |
61, 2016 | 23 Sept 2016 | Sch 2 (item 50): 21 Oct 2016 (s 2(1) item 1) | -- | |
Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 | 81, 2016 | 29 Nov 2016 | Sch 1 (items 34-36), Sch 2 (items 9-13), Sch 3 (items 6, 9), Sch 9 (items 4, 5) and Sch 10 (items 81-83, 93): 1 Jan 2017 (s 2(1) items 2, 4, 6) | Sch 1 (item 36), Sch 2 (item 13), Sch 3 (item 9), Sch 9 (item 5), Sch 10 (items 49-54, 93) |
Treasury Laws Amendment (2017 Measures No. 2) Act 2017 | 55, 2017 | 22 June 2017 | Sch 1 (items 16-19, 29-32): 1 July 2017 (s 2(1) items 2, 7) | Sch 1 (item 32) |
Treasury Laws Amendment (Accelerated Depreciation For Small Business Entities) Act 2017 | 56, 2017 | 22 June 2017 | Sch 1 (items 8-11): 1 July 2017 (s 2(1) item 2) | -- |
47, 2018 | 21 June 2018 | Sch 2 (item 17): 1 July 2018 (s 2(1) item 4) | -- | |
Treasury Laws Amendment (Tax Integrity and Other Measures No. 2) Act 2018 | 84, 2018 | 24 Aug 2018 | Sch 1 (item 14): 1 Oct 2018 (s 2(1) item 1) | -- |
Treasury Laws Amendment (Accelerated Depreciation for Small Business Entities) Act 2018 | 109, 2018 | 21 Sept 2018 | Sch 1 (items 8-11): 1 Oct 2018 (s 2(1) item 2) | -- |
Treasury Laws Amendment (2018 Measures No. 4) Act 2019 | 8, 2019 | 1 Mar 2019 | Sch 8 (item 47): 1 Apr 2019 (s 2(1) item 11) | -- |
Treasury Laws Amendment (2018 Measures No. 5) Act 2019 | 15, 2019 | 12 Mar 2019 | Sch 1 (item 18): 1 Apr 2019 (s 2(1) item 2) | -- |
34, 2019 | 5 Apr 2019 | Sch 4 (item 7): 1 July 2019 (s 2(1) item 2) | -- | |
Treasury Laws Amendment (Increasing and Extending the Instant Asset Write-Off) Act 2019 | 51, 2019 | 6 Apr 2019 | Sch 1 (items 8-11): 1 July 2019 (s 2(1) item 1) | -- |
Treasury Laws Amendment (2018 Superannuation Measures No. 1) Act 2019 | 78, 2019 | 2 Oct 2019 | Sch 3 (item 4): 1 Jan 2020 (s 2(1) item 3) | -- |
Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures) Act 2019 | 129, 2019 | 12 Dec 2019 | Sch 1 (items 32, 33): 1 Jan 2020 (s 2(1) item 2) | Sch 1 (item 33) |
22, 2020 | 24 Mar 2020 | Sch 1 (items 15-21), Sch 2 (items 7, 8) and Sch 13 (item 1): 25 Mar 2020 (s 2(1) items 2, 8) | -- | |
Treasury Laws Amendment (2020 Measures No. 3) Act 2020 | 61, 2020 | 19 June 2020 | Sch 4 (items 18-26): 20 June 2020 (s 2(1) item 6) | -- |
Treasury Laws Amendment (2019 Measures No. 3) Act 2020 | 64, 2020 | 22 June 2020 | Sch 3 (item 123): 1 July 2020 (s 2(1) item 5) | -- |
Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 | 92, 2020 | 14 Oct 2020 | Sch 5 (items 41-56) and Sch 7 (items 1-4, 9-11, 26, 27): 1 Jan 2021 (s 2(1) item 7) | Sch 5 (item 56) and Sch 7 (item 10) |
Treasury Laws Amendment (2020 Measures No. 6) Act 2020 | 141, 2020 | 17 Dec 2020 | Sch 1 (items 2-16): 1 Jan 2021 (s 2(1) item 2) | Sch 1 (item 15) |
Treasury Laws Amendment (2021 Measures No. 4) Act 2021 | 72, 2021 | 30 June 2021 | Sch 3 (item 3): 1 July 2021 (s 2(1) item 4) | -- |
127, 2021 | 7 Dec 2021 | Sch 3 (items 40, 41): 8 Dec 2021 (s 2(1) item 4) | Sch 3 (item 41) | |
10, 2022 | 22 Feb 2022 | Sch 6: 1 Apr 2022 (s 2(1) item 3) | -- | |
Treasury Laws Amendment (2022 Measures No. 3) Act 2022 | 75, 2022 | 5 Dec 2022 | Sch 4 (items 22, 38): 1 July 2022 (s 2(1) item 4) | Sch 4 (item 38) |
Treasury Laws Amendment (2022 Measures No. 4) Act 2023 | 29, 2023 | 23 June 2023 | Sch 4 and 5: 1 July 2023 (s 2(1) item 2) | -- |
Treasury Laws Amendment (Support for Small Business and Charities and Other Measures) Act 2024 | 52, 2024 | 28 June 2024 | Sch 1 and 2: 1 July 2024 (s 2(1) item 2) | -- |
Provision affected | How affected |
Chapter 1 |
|
Part 1-1 |
|
Division 1 |
|
s. 1-7............. | ad. No. 97, 2008 |
Note to s. 1-7........ | ad. No. 145, 2010 |
s. 1-10............ | rs. No. 56, 2010 |
Link note to s. 1-10.... | rep. No. 41, 2005 |
Part 1-3 |
|
Link note to Part 1-3... | rep. No. 41, 2005 |
Division 4 |
|
s. 4-10............ | ad. No. 16, 2011 |
| rep No 16, 2011 |
s 4-11............. | ad No 48, 2014 |
| am No 47, 2018 |
Division 5 |
|
Division 5................ | ad. No. 79, 2010 |
Subdivision 5-A |
|
s. 5-5............. | ad. No. 79, 2010 |
| am. No. 51, 2011 |
s. 5-7............. | ad. No. 79, 2010 |
s 5-10............. | ad No 79, 2010; No 51, 2011 |
s. 5-15............ | ad. No. 51, 2011 |
Division 8 |
|
Link note to s. 8-10.... | rep. No. 41, 2005 |
Chapter 2 |
|
Link note to Chapt. 2......... | rep. No. 121, 1997 |
Part 2-1 |
|
Part 2-1............ | ad. No. 121, 1997 |
Link note to Part 2-1... | rep. No. 41, 2005 |
Division 15 |
|
s. 15-1............ | ad. No. 121, 1997 |
s. 15-10........... | ad. No. 121, 1997 |
ad. No. 121, 1997 | |
s. 15-20........... | ad. No. 121, 1997 |
Link note to s. 15-20... | rep. No. 41, 2005 |
s. 15-30........... | ad. No. 121, 1997 |
s. 15-35........... | ad. No. 121, 1997 |
Link note to s. 15-35... | rep. No. 41, 2005 |
Division 20 |
|
Subdivision 20-A |
|
s. 20-1............ | ad. No. 121, 1997 |
| am. No. 101, 2006 |
s. 20-5............ | ad. No. 121, 1997 |
| am. No. 46, 1998; No. 54, 1999 |
| rep. No. 101, 2006 |
Subdivision 20-B |
|
s. 20-100........... | ad. No. 121, 1997 |
s. 20-105........... | ad. No. 121, 1997 |
| am. No. 101, 2006 |
s. 20-110........... | ad. No. 121, 1997 |
| am. No. 101, 2006 |
s. 20-115........... | ad. No. 121, 1997 |
| am. No. 101, 2006 |
Link note to s. 20-115.. | ad. No. 65, 2003 |
| am. No. 66, 2003 |
| rep. No. 41, 2005 |
Division 22............... | ad. No. 65, 2003 |
| rep. No. 66, 2003 |
s. 22-5............ | ad. No. 65, 2003 |
| rep. No. 66, 2003 |
Part 2-5 |
|
Link note to Part 2-5... | rs. No. 121, 1997 |
| rep. No. 65, 2003 |
Division 25 |
|
Division 25............... | ad. No. 121, 1997 |
s. 25-1............ | ad. No. 121, 1997 |
Link note to s. 25-1.... | rep. No. 41, 2005 |
s. 25-40........... | ad. No. span>121, 1997 |
s. 25-45........... | ad. No. 121, 1997 |
s. 25-50........... | ad. No. 162, 2001 |
s. 25-65........... | ad. No. 101, 2006 |
Division 26 |
|
Division 26............... | ad. No. 121, 1997 |
s. 26-1............ | ad. No. 121, 1997 |
Link note to s. 26-1.... | rep. No. 41, 2005 |
s. 26-30........... | ad. No. 121, 1997 |
Link note to s. 26-30... | rep. No. 41, 2005 |
Division 28............... | rep. No. 101, 2006 |
s. 28-100........... | rep. No. 101, 2006 |
Link note to s. 28-100.. | rs. No. 121, 1997 |
| rep. No. 41, 2005 |
Division 30 |
|
Division 30............... | ad. No. 121, 1997 |
s. 30-1............ | ad. No. 121, 1997 |
s. 30-5............ | ad. No. 121, 1997 |
s. 30-10........... | ad. No. 121, 1997 |
| am. No. 88, 2009 |
| rep. No. 12, 2012 |
s. 30-15........... | ad. No. 121, 1997 |
| am. No. 88, 2009 |
| rep. No. 12, 2012 |
s. 30-20........... | ad. No. 121, 1997 |
| am. No. 88, 2009 |
| rep. No. 12, 2012 |
s. 30-25........... | ad. No. 121, 1997 |
Link note to s. 30-25... | rep. No. 41, 2005 |
s. 30-102........... | ad. No. 136, 2010 |
Division 32 |
|
Division 32............... | ad. No. 121, 1997 |
s. 32-1............ | ad. No. 121, 1997 |
Link note to s. 32-1.... | rep. No. 41, 2005 |
Division 34 |
|
Division 34............... | ad. No. 121, 1997 |
s. 34-1............ | ad. No. 121, 1997 |
s. 34-5............ | ad. No. 121, 1997 |
| am. No. 101, 2006 |
Link note to s. 34-5.... | rep. No. 41, 2005 |
Division 35 |
|
Division 35............... | ad. No. 133, 2009 |
s. 35-10........... | ad. No. 133, 2009 |
s. 35-20........... | ad. No. 133, 2009 |
Division 36 |
|
Link note to s. 36-110.. | rep. No. 41, 2005 |
Part 2-10 |
|
Link note to Part 2-10.. | am. No. 121, 1997; No. 169, 1999 |
| rep. No. 41, 2005 |
Division 40 |
|
Division 40............... | ad. No. 77, 2001 |
Subdivision 40-B |
|
s 40-10............ | ad No 77, 2001 |
| am No 119, 2002; No 80, 2007 |
s. 40-12........... | ad. No. 77, 2001 |
s. 40-13........... | ad. No. 58, 2006 |
s. 40-15........... | ad. No. 77, 2001 |
s. 40-20........... | ad. No. 77, 2001 |
| am. No. 119, 2002 |
s. 40-25........... | ad. No. 77, 2001 |
| am. No. 119, 2002 |
s. 40-30........... | ad. No. 77, 2001 |
| am. No. 119, 2002 |
s. 40-33........... | ad. No. 77, 2001 |
s. 40-35........... | ad. No. 77, 2001 |
| am. No. 66, 2003 |
s. 40-37........... | ad. No. 66, 2003 |
s. 40-38........... | ad. No. 66, 2003 |
s. 40-40........... | ad. No. 77, 2001 |
| am. No. 66, 2003 |
s. 40-43........... | ad. No. 66, 2003 |
s. 40-44........... | ad. No. 66, 2003 |
s. 40-45........... | ad. No. 77, 2001 |
| am. No. 119, 2002 |
s. 40-47........... | ad. No. 78, 2005 |
s. 40-50........... | ad. No. 77, 2001 |
| am. No. 119, 2002; No. 101, 2006 |
s. 40-55........... | ad. No. 77, 2001 |
s. 40-60........... | ad. No. 77, 2001 |
s. 40-65........... | ad. No. 77, 2001 |
s. 40-67........... | ad. No. 93, 2011 |
s. 40-70........... | ad. No. 77, 2001 |
| am. No. 101, 2006 |
s. 40-72........... | ad. No. 55, 2006 |
s. 40-75........... | ad. No. 77, 2001 |
| am. No. 58, 2006 |
s 40-77............ | ad No 77, 2001 |
| am No 66, 2003; No 130, 2015 |
s. 40-80........... | ad. No. 77, 2001 |
s. 40-85........... | ad. No. 77, 2001 |
| rep. No. 101, 2006 |
s. 40-95........... | ad. No. 66, 2003 |
| rep. No. 58, 2006 |
s. 40-100........... | ad. No. 119, 2002 |
s. 40-105........... | ad. No. 93, 2011 |
Subdivision 40-BA |
|
Subdivision 40-BA heading | ed C88 |
Subdivision 40-BA.... | ad No 22, 2020 |
s 40-120........... | ad No 22, 2020 |
| am No 92, 2020; No 141, 2020 |
s 40-125........... | ad No 22, 2020 |
| am No 92, 2020 |
s 40-130........... | ad No 22, 2020 |
s 40-135........... | ad No 22, 2020 |
s 40-137........... | ad No 141, 2020 |
Subdivision 40-BB |
|
Subdivision 40-BB.... | ad No 92, 2020 |
s 40-140........... | ad No 92, 2020 |
s 40-145........... | ad No 92, 2020 |
s 40-150........... | ad No 92, 2020 |
| am No 10, 2022 |
s 40-155........... | ad No 92, 2020 |
s 40-157........... | ad No 141, 2020 |
| am No 127, 2021 |
s 40-160........... | ad No 92, 2020 |
| am No 141, 2020; No 10, 2022 |
s 40-165........... | ad No 92, 2020 |
| am No 141, 2020 |
s 40-167........... | ad No 141, 2020 |
s 40-170........... | ad No 92, 2020 |
| am No 141, 2020 |
s 40-175........... | ad No 92, 2020 |
| am No 10, 2022 |
s 40-180........... | ad No 92, 2020 |
s 40-185........... | ad No 141, 2020 |
s 40-190........... | ad No 141, 2020 |
Subdivision 40-C |
|
s. 40-230........... | ad. No. 77, 2001 |
| am. No. 101, 2006 |
Subdivision 40-D |
|
s. 40-285........... | ad. No. 77, 2001 |
| am. No. 101, 2006; No. 41, 2011 |
s. 40-287........... | ad. No. 66, 2003 |
s. 40-288........... | ad. No. 66, 2003 |
s. 40-289........... | ad. No. 101, 2006 |
| am. No. 143, 2007 |
s. 40-290........... | ad. No. 77, 2001 |
s 40-292........... | ad No 93, 2011 |
| am No 92, 2020 |
s 40-293........... | ad No 93, 2011 |
| am No 92, 2020 |
s. 40-295........... | ad. No. 77, 2001 |
s. 40-340........... | ad. No. 77, 2001 |
| am. No. 119, 2002; No. 80, 2007 |
s. 40-345........... | ad. No. 77, 2001 |
s. 40-365........... | ad. No. 66, 2003 |
Subdivision 40-E |
|
s. 40-420........... | ad. No. 77, 2001 |
s. 40-425........... | ad. No. 77, 2001 |
| rep. No. 119, 2002 |
s. 40-430........... | ad. No. 93, 2011 |
s. 40-450........... | ad. No. 77, 2001 |
Subdivision 40-F |
|
s. 40-515........... | ad. No. 77, 2001 |
s. 40-520........... | ad. No. 77, 2001 |
s. 40-525........... | ad. No. 77, 2001 |
| am. No. 101, 2006 |
Subdivision 40-G |
|
s. 40-645........... | ad. No. 77, 2001 |
| am. No. 101, 2006 |
s. 40-650........... | ad. No. 77, 2001 |
s. 40-670........... | ad. No. 77, 2001 |
Subdivision 40-I |
|
s. 40-825........... | ad. No. 77, 2001 |
s. 40-832........... | ad. No. 55, 2006 |
Subdivision 40-J |
|
Subdivision 40-J...... | ad No 101, 2006 |
s 40-830........... | ad No 101, 2006 |
| renum No 64, 2020 |
s 40-840 (prev s 40-830) |
|
Division 41 |
|
Division 41............... | ad. No. 169, 1999 |
| rep. No. 101, 2006 |
s. 41-40........... | ad. No. 169, 1999 |
| rep. No. 101, 2006 |
Division 42............... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
s. 42-1............ | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
s. 42-2............ | ad. No. 121, 1997 |
| am. No. 54, 1999 |
| rep. No. 101, 2006 |
s. 42-6............ | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
s. 42-7............ | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
s. 42-8............ | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
s. 42-9............ | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
Link note to s. 42-9.... | rep. No. 41, 2005 |
s. 42-18........... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
Link note to s. 42-18... | rep. No. 41, 2005 |
s. 42-45........... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
s. 42-48........... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
Link note to s. 42-48... | rep. No. 41, 2005 |
s. 42-70........... | ad. No. 121, 1997 |
| rs. No. 46, 1998 |
| rep. No. 101, 2006 |
Link note to s. 42-70... | rep. No. 41, 2005 |
s. 42-80........... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
Link note to s. 42-80... | rep. No. 41, 2005 |
s. 42-90........... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
s. 42-95........... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
Link note to s. 42-95... | rep. No. 41, 2005 |
s. 42-110........... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
Link note to s. 42-110.. | rep. No. 41, 2005 |
s. 42-120........... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
Link note to s. 42-120.. | rep. No. 41, 2005 |
s. 42-175........... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
Note to s. 42-175..... | ad. No. 93, 1999 |
| rep. No. 101, 2006 |
Link note to s. 42-175.. | rep. No. 41, 2005 |
s. 42-195........... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
Link note to s. 42-195.. | rep. No. 41, 2005 |
s. 42-215........... | ad. No. 121, 1997 |
| rep. No. 101. 2006 |
s. 42-220........... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
Link note to s. 42-220.. | rep. No. 41, 2005 |
s. 42-235........... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
Link note to s. 42-235.. | rep. No. 41, 2005 |
s. 42-255........... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
Link note to s. 42-255.. | rep. No. 41, 2005 |
s. 42-280........... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
Link note to s. 42-280.. | rep. No. 41, 2005 |
s. 42-290........... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
Link note to s. 42-290.. | rep. No. 41, 2005 |
s. 42-310........... | ad. No. 121, 1997 |
| rep. No. 101. 2006 |
Link note to s. 42-310.. | rep. No. 41, 2005 |
s. 42-355........... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
s. 42-360........... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
s. 42-365........... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
s. 42-370........... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
s. 42-375........... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
s. 42-380........... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
Link note to s. 42-380.. | rep. No. 41, 2005 |
s. 42-400........... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
s. 42-405........... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
s. 42-410........... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
s. 42-415........... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
Division 43 |
|
Link note to s. 43-105.. | rs. No. 121, 1997 |
| rep. No. 16, 1998 |
s. 43-110........... | ad. No. 16, 1998 |
Link note to s. 43-110.. | rep. No. 169, 1999 |
Division 45 |
|
Division 45............... | ad. No. 169, 1999 |
s. 45-1............ | ad. No. 169, 1999 |
s. 45-3............ | ad. No. 169, 1999 |
s. 45-40........... | ad. No. 169, 1999 |
Link note to s. 45-40... | rep. No. 41, 2005 |
Part 2-15 |
|
Part 2-15 heading..... | rs No 124, 2013 |
Part 2-15........... | ad. No. 121, 1997 |
Division 50 |
|
s. 50-1............ | ad. No. 121, 1997 |
s. 50-50........... | ad. No. 169, 2012 |
| am No 124, 2013 |
Division 51 |
|
s. 51-1............ | ad. No. 121, 1997 |
s. 51-5............ | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
Division 52 |
|
s. 52-1............ | ad. No. 121, 1997 |
s. 52-5............ | ad. No. 196, 1997 |
| rep. No. 83, 1999 |
Division 53 |
|
s. 53-1............ | ad. No. 121, 1997 |
Link note to s. 53-1.... | rep. No. 139, 2002 |
Division 54 |
|
Division 54............... | ad. No. 139, 2002 |
s. 54-1............ | ad. No. 139, 2002 |
| am. No. 143, 2007 |
Division 55 |
|
s. 55-1............ | ad. No. 121, 1997 |
Link note to s. 55-1.... | rep. No. 41, 2005 |
Division 59 |
|
Division 59............... | ad No 124, 2013 |
Subdivision 59-N |
|
s 59-50............ | ad No 124, 2013 |
Part 2-20 |
|
Part 2-20........... | ad. No. 80, 2006 |
Division 61 |
|
Subdivision 61-L |
|
s. 61-575........... | ad. No. 80, 2006 |
Division 67............... | ad No 88, 2013 |
| rep No 8, 2019 |
s 67-100........... | ad No 88, 2013 |
| rep No 8, 2019 |
s 67-105........... | ad No 88, 2013 |
| rep No 8, 2019 |
s 67-110........... | ad No 88, 2013 |
| rep No 8, 2019 |
s 67-115........... | ad No 88, 2013 |
| rep No 8, 2019 |
s 67-120........... | ad No 88, 2013 |
| rep No 8, 2019 |
s 67-125........... | ad No 88, 2013 |
| rep No 8, 2019 |
s 67-130........... | ad No 88, 2013 |
| rep No 8, 2019 |
s 67-135........... | ad No 88, 2013 |
| rep No 8, 2019 |
Part 2-25 |
|
Part 2-25........... | ad. No. 121, 1997 |
Link note to Part 2-25.. | rep. No. 41, 2005 |
Division 70 |
|
s. 70-1............ | ad. No. 121, 1997 |
| am. No. 101, 2006 |
s. 70-5............ | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
s. 70-10........... | ad. No. 121, 1997 |
| rs. No. 16, 1998 |
| am. No. 101, 2006 |
Link note to s. 70-10... | rep. No. 41, 2005 |
s. 70-20........... | ad. No. 121, 1997 |
Link note to s. 70-20... | rs. No. 16, 1998 |
| rep. No. 41, 2005 |
s. 70-35........... | ad. No. 16, 1998 |
| rep. No. 101, 2006 |
s. 70-40........... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
Link note to s. 70-40... | rep. No. 119, 2002 |
s. 70-41........... | ad. No. 119, 2002 |
| rep. No. 101, 2006 |
Link note to s. 70-41... | rep. No. 41, 2005 |
s. 70-55........... | ad. No. 121, 1997 |
| am. No. 16, 1998; No. 101, 2006 |
Link note to s. 70-55... | rs. No. 16, 1998 |
| rep. No. 41, 2005 |
s. 70-70........... | ad. No. 121, 1997 |
| am. No. 101, 2006 |
Link note to s. 70-70... | rep. No. 41, 2005 |
Heading to ss. 70-70(3). | rs. No. 101, 2006 |
s. 70-90........... | ad. No. 121, 1997 |
Link note to s. 70-90... | rep. No. 41, 2005 |
s. 70-100........... | ad. No. 121, 1997 |
s. 70-105........... | ad. No. 121, 1997 |
Link note to s. 70-105.. | rep. No. 41, 2005 |
s. 70-115........... | ad. No. 121, 1997 |
Part 2-40 |
|
Part 2-40........... | ad. No. 9, 2007 |
Division 82 |
|
Subdivision 82-A |
|
s. 82-10........... | ad. No. 9, 2007 |
| am. No. 8, 2008; No. 54, 2009 |
Subdivision 82-B |
|
s. 82-10A.......... | ad. No. 9, 2007 |
s. 82-10B.......... | ad. No. 9, 2007 |
s. 82-10C.......... | ad. No. 9, 2007 |
s. 82-10D.......... | ad. No. 9, 2007 |
| am. No. 15, 2007 |
Subdivision 82-C |
|
s. 82-10E.......... | ad. No. 9, 2007 |
Subdivision 82-D |
|
s. 82-10F........... | ad. No. 9, 2007 |
s. 82-10G.......... | ad. No. 9, 2007 |
Subdivision 82-E |
|
s. 82-10H.......... | ad. No. 9, 2007 |
Division 83-A |
|
Division 83-A....... | ad. No. 133, 2009 |
Subdivision 83A-A |
|
s 83A-5............ | ad No 133, 2009 |
| am No 41, 2011; No 105, 2015 |
Subdivision 83A-B |
|
s. 83A-10.......... | ad. No. 133, 2009 |
s. 83A-15.......... | ad. No. 133, 2009 |
| am. No. 41, 2011 |
Chapter 3 |
|
Link note to Chapt. 3......... | rep. No. 46, 1998 |
Part 3-1 |
|
Part 3-1............ | ad. No. 46, 1998 |
Division 102 |
|
s. 102-1........... | ad. No. 46, 1998 |
s. 102-5........... | ad. No. 46, 1998 |
| am. No. 114, 2000 |
s. 102-15........... | ad. No. 46, 1998 |
| am. No. 101, 2006 |
s. 102-20........... | ad. No. 46, 1998 |
| am. No. 101, 2006 |
s. 102-25........... | ad No 53, 2015 |
| am No 20, 2016 |
Division 104 |
|
Subdivision 104-B.... | rep. No. 101, 2006 |
s. 104-15........... | ad. No. 46, 1998 |
| am. No. 114, 2000 |
| rep. No. 101, 2006 |
Subdivision 104-C |
|
s. 104-25........... | ad. No. 114, 2000 |
| am. No. 101, 2006 |
Subdivision 104-D |
|
s. 104-40........... | ad. No. 114, 2000 |
| am. No. 101, 2006 |
Subdivision 104-E |
|
s. 104-70........... | ad. No. 46, 1998 |
| am. Nos. 114 and 173, 2000; No. 101, 2006 |
s. 104-72........... | ad. No. 46, 1998 |
| am. No. 114, 2000 |
| rep. No. 101, 2006 |
Subdivision 104-G |
|
Subdivision 104-G.... | ad. No. 173, 2000 |
s. 104-135.......... | ad. No. 173, 2000 |
| am. No. 101, 2006 |
Subdivision 104-I |
|
Subdivision 104-I..... | ad. No. 168, 2006 |
s. 104-165.......... | ad. No. 168, 2006 |
s. 104-166.......... | ad. No. 168, 2006 |
Subdivision 104-J |
|
Subdivision span> 104-J heading | rs. No. 41, 2005 |
s. 104-175.......... | ad. No. 46, 1998 |
| am. No. 114, 2000; No. 101, 2006 |
s. 104-185.......... | ad. No. 173, 2000 |
| am. No. 101, 2006; No. 55, 2007 |
s. 104-190.......... | ad. No. 173, 2000 |
| am. No. 101, 2006 |
| rep. No. 55, 2007 |
Subdivision 104-K |
|
s. 104-205.......... | ad. No. 173, 2000 |
| am. No. 101, 2006 |
s. 104-210.......... | ad. No. 46, 1998 |
| rep. No. 101, 2006 |
s. 104-235.......... | ad. No. 93, 2011 |
Division 108 |
|
Subdivision 108-A |
|
s. 108-5........... | ad. No. 46, 1998 |
| am. No. 114, 2000; No. 101, 2006 |
Subdivision 108-B |
|
s. 108-15........... | ad. No. 46, 1998 |
Subdivision 108-D |
|
s. 108-75........... | ad. No. 46, 1998 |
| am. No. 101, 2006 |
s. 108-85........... | ad. No. 46, 1998 |
Division 109 |
|
Subdivision 109-A |
|
s. 109-5........... | ad. No. 46, 1998 |
Division 110 |
|
Subdivision 110-A |
|
s. 110-25........... | ad. No. 89, 2000 |
| am. No. 143, 2007 |
s. 110-35........... | ad. No. 46, 1998 |
Division 112 |
|
Subdivision 112-A |
|
s. 112-20........... | ad. No. 46, 1998 |
Subdivision 112-B |
|
Subdivision 112-B.... | ad. No. 101, 2006 |
s. 112-100.......... | ad. No. 101, 2006 |
Division 114 |
|
Division 114.............. | ad. No. 89, 2000 |
s. 114-5........... | ad. No. 89, 2000 |
| am. No. 32, 2006; No. 143, 2007 |
Division 115.............. | ad. No. 89, 2000 |
| rep. No. 101, 2006 |
s. 115-10........... | ad. No. 89, 2000 |
| rep. No. 101, 2006 |
Division 118 |
|
Subdivision 118-A |
|
s. 118-10........... | ad. No. 46, 1998 |
| am. No. 173, 2000 |
s. 118-24A......... | ad. No. 170, 2001 |
| am. No. 143, 2007; No. 93, 2011 |
Subdivision 118-B |
|
s 118-110.......... | ad No 129, 2019 |
s. 118-195.......... | ad. No. 46, 1998 |
Subdivision 118-C |
|
s. 118-260.......... | ad. No. 46, 1998 |
Division 121 |
|
s. 121-15........... | ad. No. 46, 1998 |
| am. No. 101, 2006 |
s. 121-25........... | ad. No. 46, 1998 |
| am. No. 101, 2006; No 61, 2016 |
Link note to s. 121-25.. | rep. No. 41, 2005 |
Part 3-3 |
|
Part 3-3............ | ad. No. 46, 1998 |
Division 124 |
|
Division 124.............. | ad. No. 164, 2007 |
Subdivision 124-C |
|
s. 124-140.......... | ad. No. 164, 2007 |
s. 124-141.......... | ad. No. 164, 2007 |
s. 124-142.......... | ad. No. 164, 2007 |
Subdivision 124-I |
|
Subdivision 124-I..... | ad. No. 12, 2012 |
s. 124-510.......... | ad. No. 12, 2012 |
Division 125 |
|
Division 125.............. | ad. No. 41, 2011 |
Subdivision 125-B |
|
s. 125-75........... | ad. No. 41, 2011 |
Division 126 |
|
Division 126 heading......... | rs. No. 23, 2005 |
Subdivision 126-A |
|
Subdivision 126-A heading | ad. No. 23, 2005 |
s. 126-100.......... | ad. No. 46, 1998 |
| am. No. 101, 2006 |
Subdivision 126-B |
|
Subdivision 126-B.... | ad. No. 23, 2005 |
s. 126-150.......... | ad. No. 23, 2005 |
| am. No. 23, 2005 |
s. 126-155.......... | ad. No. 23, 2005 |
| rep. No. 41, 2011 |
s. 126-160.......... | ad. No. 23, 2005 |
s. 126-165.......... | ad. No. 23, 2005 |
| am. No. 56, 2010 |
Division 128 |
|
s. 128-15........... | ad. No. 46, 1998 |
Division 130 |
|
Subdivision 130-A |
|
s. 130-20........... | ad. No. 46, 1998 |
Subdivision 130-B |
|
s. 130-40........... | ad. No. 46, 1998 |
Subdivision 130-C |
|
s. 130-60........... | ad. No. 46, 1998 |
Subdivision 130-DA... | ad. No. 101, 2003 |
| rep. No. 133, 2009 |
s. 130-80........... | ad. No. 101, 2003 |
| am. No. 147, 2005 |
| rep. No. 133, 2009 |
Subdivision 130-D.... | rep. No. 133, 2009 |
Heading to s. 130-95... | am. No. 101, 2003 |
| rep. No. 133, 2009 |
s. 130-95........... | ad. No. 46, 1998 |
| am. No. 114, 2000; No. 101, 2003, No. 147, 2005 |
| rep. No. 133, 2009 |
s. 130-100.......... | ad. No. 46, 1998 |
| rep. No. 133, 2009 |
s. 130-105.......... | ad. No. 46, 1998 |
| rep. No. 133, 2009 |
s. 130-110.......... | ad. No. 46, 1998 |
| am. No. 147, 2005 |
| rep. No. 133, 2009 |
s. 130-115.......... | ad. No. 46, 1998 |
| rep. No. 133, 2009 |
s. 130-120.......... | ad. No. 46, 1998 |
| rep. No. 133, 2009 |
Division 134 |
|
s. 134-1........... | ad. No. 46, 1998 |
| am. No. 58, 2006 |
Division 136 |
|
Division 136 heading......... | rs No 143, 2007 |
Subdivision 136-A |
|
s. 136-25........... | ad. No. 46, 1998 |
| am. Nos. 101 and 168, 2006 |
Division 138.............. | ad. No. 94, 1999 |
| rep. No. 101, 2006 |
s. 138-7........... | ad. No. 94, 1999 |
| rep. No. 101, 2006 |
Division 137 |
|
Division 137.............. | ad No 72, 2021 |
Subdivision 137-A |
|
s 137-10........... | ad No 72, 2021 |
Division 140 |
|
Subdivision 140-A |
|
s. 140-7........... | ad. No. 46, 1998 |
s. 140-15........... | ad. No. 46, 1998 |
| am. No. 114, 2000 |
Division 149 |
|
s. 149-5........... | ad. No. 46, 1998 |
| am. No. 101, 2006 |
Link note to s. 149-5... | rep. No. 41, 2005 |
Part 3-35 relocated.... | No. 58, 2006 |
Division 152 |
|
Division 152.............. | ad. No. 55, 2007 |
s. 152-5........... | ad. No. 55, 2007 |
s. 152-10........... | ad. No. 55, 2007 |
s. 152-15........... | ad. No. 55, 2007 |
Part 3-5 |
|
Part 3-5............ | ad. No. 46, 1998 |
Link note to Part 3-5... | rep. No. 41, 2005 |
Div 160.................. | ad No 88, 2013 |
| rep No 96, 2014 |
s 160-1............ | ad No 88, 2013 |
| rep No 96, 2014 |
s 160-5............ | ad No 88, 2013 |
| rep No 96, 2014 |
Division 165 |
|
Subdivision 165-CA |
|
s.165-95........... | ad. No. 46, 1998 |
Subdivision 165-CB |
|
s. 165-105.......... | ad. No. 46, 1998 |
Link note to s. 165-105. | rep. No. 41, 2005 |
Subdivision 165-CC |
|
Subdivision 165-CC... | ad. No. 90, 2002 |
s. 165-115E......... | ad. No. 90, 2002 |
Subdivision 165-CD |
|
Subdivision 165-CD... | ad. No. 90, 2002 |
s. 165-115U......... | ad. No. 90, 2002 |
s. 165-115ZC........ | ad. No. 90, 2002 |
| am. No. 23, 2005 |
s. 165-115ZD........ | ad. No. 90, 2002 |
| am. No. 16, 2003; No. 143, 2007 |
Subdivision 165-C |
|
s. 165-135.......... | ad. No. 46, 1998 |
Link note to s. 165-135. | rep. No. 41, 2005 |
Division 166 |
|
Link note to Div. 166......... | rep. No. 41, 2005 |
Subdivision 166-C |
|
s. 166-40........... | ad. No. 46, 1998 |
Link note to s. 166-40.. | rep. No. 41, 2005 |
Division 167 |
|
Division 167.............. | ad No 130, 2015 |
s 167-1............ | ad No 130, 2015 |
Division 170 |
|
Subdivision 170-A |
|
s. 170-45........... | ad. No. 117, 2002 |
s. 170-55........... | ad. No. 117, 2002 |
Subdivision 170-B |
|
Subdivision 170-B heading | rs. No. 117, 2002 |
s. 170-101.......... | ad. No. 46, 1998 |
s. 170-145.......... | ad. No. 117, 2002 |
s. 170-155.......... | ad. No. 117, 2002 |
s. 170-175.......... | ad. No. 46, 1998 |
| rep. No. 169, 1999 |
s. 170-180.......... | ad. No. 46, 1998 |
| rep. No. 169, 1999 |
Subdivision 170-C |
|
Subdivision 170-C.... | ad. No. 169, 1999 |
s. 170-220.......... | ad. No. 169, 1999 |
| am. No. 101, 2006 |
s. 170-225.......... | ad. No. 169, 1999 |
| am. No. 101, 2006 |
Subdivision 170-D |
|
Subdivision 170-D.... | ad. No. 23, 2005 |
s. 170-300.......... | ad. No. span> 23, 2005 |
Link note to s. 170-300. | rep. No. 41, 2005 |
Division 175 |
|
Subdivision 175-CA |
|
s. 175-40........... | ad. No. 46, 1998 |
Subdivision 175-CB |
|
s. 175-55........... | ad. No. 46, 1998 |
Subdivision 175-C |
|
Subdivision 175-C.... | rs. No. 41, 2005 |
s. 175-40........... | ad. No. 46, 1998 |
| rep. No. 41, 2005 |
s. 175-78........... | ad. No. 41, 2005 |
Division 197 |
|
Division 197.............. | ad. No. 80, 2006 |
Subdivision 197-A |
|
s. 197-1........... | ad. No. 80, 2006 |
Subdivision 197-B |
|
s. 197-5........... | ad. No. 80, 2006 |
Subdivision 197-C |
|
s. 197-10........... | ad. No. 80, 2006 |
s. 197-15........... | ad. No. 80, 2006 |
s. 197-20........... | ad. No. 80, 2006 |
s. 197-25........... | ad. No. 80, 2006 |
Part 3-6 |
|
Part 3-6............ | ad. No. 48, 2002 |
Division 201 |
|
s. 201-1........... | ad. No. 48, 2002 |
| am. No. 101, 2006 |
Division 203 |
|
Division 203.............. | ad. No. 117, 2002 |
s. 203-1........... | ad. No. 117, 2002 |
Division 205 |
|
Division 205.............. | ad. No. 48, 2002 |
s. 205-1........... | ad. No. 48, 2002 |
| am. No. 117, 2002; 2006 No. 101 |
s. 205-5........... | ad. No. 48, 2002 |
| am. No. 101, 2006 |
Note to s. 205-5...... | am. No. 101, 2006 |
Heading to s. 205-10... | rs. No. 117, 2002 |
s. 205-10........... | ad. No. 48, 2002 |
| am. No. 117, 2002; No. 101, 2006 |
s. 205-15........... | ad. No. 117, 2002 |
| am. No. 101, 2006 |
s. 205-20........... | ad. No. 117, 2002 |
s. 205-25........... | ad. No. 117, 2002 |
s. 205-30........... | ad. No. 117, 2002 |
s. 205-35........... | ad. No. 117, 2002 |
Link note to s. 205-35.. | rep. No. 41, 2005 |
s. 205-70........... | ad. No. 107, 2003 |
| am. No. 58, 2006; No. 143, 2007 |
s. 205-71........... | ad. No. 58, 2006 |
s. 205-75........... | ad. No. 107, 2003 |
| am. No. 101, 2006 |
s. 205-80........... | ad. No. 107, 2003 |
| am. No. 101, 2006 |
Division 208 |
|
Division 208.............. | ad. No. 101, 2004 |
s. 208-111.......... | ad. No. 101, 2004 |
| am. No. 101, 2006 |
Division 210 |
|
Division 210.............. | ad. No. 16, 2003 |
s. 210-1........... | ad. No. 16, 2003 |
| am. No. 101, 2006 |
s. 210-5........... | ad. No. 16, 2003 |
| am. No. 101, 2006 |
s. 210-10........... | ad. No. 16, 2003 |
| am. No. 101, 2006 |
s. 210-15........... | ad. No. 16, 2003 |
| am. No. 101, 2006 |
Division 214 |
|
Division 214.............. | ad. No. 16, 2003 |
s. 214-1........... | ad. No. 16, 2003 |
s. 214-5........... | ad. No. 16, 2003 |
s. 214-10........... | ad. No. 16, 2003 |
s. 214-15........... | ad. No. 16, 2003 |
s. 214-20........... | ad. No. 16, 2003 |
s. 214-25........... | ad. No. 16, 2003 |
| am No 81, 2016 |
s. 214-30........... | ad. No. 16, 2003 |
s. 214-35........... | ad. No. 16, 2003 |
s. 214-40........... | ad. No. 16, 2003 |
s. 214-45........... | ad. No. 16, 2003 |
s. 214-50........... | ad. No. 16, 2003 |
s. 214-55........... | ad. No. 16, 2003 |
s. 214-60........... | ad. No. 16, 2003 |
s. 214-65........... | ad. No. 16, 2003 |
s. 214-70........... | ad. No. 16, 2003 |
s. 214-75........... | ad. No. 16, 2003 |
s. 214-80........... | ad. No. 16, 2003 |
| am No 81, 2016 |
s. 214-85........... | ad. No. 16, 2003 |
s. 214-90........... | ad. No. 16, 2003 |
s. 214-95........... | ad. No. 16, 2003 |
| rep No 2, 2015 |
s. 214-100.......... | ad. No. 16, 2003 |
s. 214-105.......... | ad. No. 16, 2003 |
Note to s. 214-105.... | am. No. 101, 2006 |
s. 214-110.......... | ad. No. 16, 2003 |
s. 214-115.......... | ad. No. 16, 2003 |
| rep. No. 79, 2010 |
s. 214-120.......... | ad. No. 16, 2003 |
s. 214-125.......... | ad. No. 16, 2003 |
s. 214-130.......... | ad. No. 16, 2003 |
| rep. No. 114, 2009 |
s. 214-135.......... | ad. No. 16, 2003 |
Division 219 |
|
Division 219.............. | ad. No. 101, 2004 |
s. 219-40........... | ad. No. 101, 2004 |
| am. No. 101, 2006 |
s. 219-45........... | ad. No. 101, 2004 |
| am. No. 101, 2006 |
Note to s. 219-45(2)... | am. No. 101, 2006 |
Division 220 |
|
Division 220.............. | ad. No. 67, 2003 |
s. 220-1........... | ad. No. 67, 2003 |
s. 220-5........... | ad. No. 67, 2003 |
s. 220-10........... | ad. No. 67, 2003 |
Link note to s. 220-10.. | rep. No. 41, 2005 |
s. 220-35........... | ad. No. 67, 2003 |
Link note to s. 220-35.. | rep. No. 41, 2005 |
s. 220-501.......... | ad. No. 67, 2003 |
Part 3-10 |
|
Part 3-10........... | ad. No. 55, 2007 |
Division 235 |
|
Division 235.............. | ad No 130, 2015 |
Subdivision 235-I |
|
s. 235-810.......... | ad No 130, 2015 |
Division 242 |
|
Division 242.............. | ad. No. 79, 2010 |
s. 242-10........... | ad. No. 79, 2010 |
s. 242-20........... | ad. No. 79, 2010 |
Division 245 |
|
Division 245.............. | ad. No. 79, 2010 |
Subdivision 245-A |
|
s. 245-5........... | ad. No. 79, 2010 |
s. 245-10........... | ad. No. 79, 2010 |
Division 247 |
|
Division 247 heading......... | rs. No. 61, 2011 |
Subdivision 247-A |
|
Subdivision 247-A heading | ad. No. 61, 2011 |
s. 247-5........... | ad. No. 55, 2007 |
| am. No. 61, 2011 |
s. 247-10........... | ad. No. 55, 2007 |
s. 247-15........... | ad. No. 55, 2007 |
s. 247-20........... | ad. No. 55, 2007 |
s. 247-25........... | ad. No. 55, 2007 |
Subdivision 247-B |
|
Subdivision 247-B.... | ad. No. 61, 2011 |
s. 247-75........... | ad. No. 61, 2011 |
s. 247-80........... | ad. No. 61, 2011 |
s. 247-85........... | ad. No. 61, 2011 |
Division 253 |
|
Division 253.............. | ad. No. 42, 2009 |
Subdivision 253-A |
|
s. 253-5........... | ad. No. 42, 2009 |
s. 253-10........... | ad. No. 42, 2009 |
Part 3-25 |
|
Part 3-25........... | ad. No. 56, 2010 |
Division 275 |
|
Subdivision 275-A |
|
s. 275-10........... | ad. No. 56, 2010 |
Subdivision 275-L |
|
Subdivision 275-L.... | ad No 53, 2016 |
s 275-605.......... | ad No 53, 2016 |
Division 276 |
|
Division 276.............. | ad No 53, 2016 |
Subdivision 276-A |
|
s 276-5............ | ad No 53, 2016 |
Subdivision 276-B |
|
s 276-25........... | ad No 53, 2016 |
| am No 15, 2019 |
Subdivision 276-T |
|
s 276-700.......... | ad No 53, 2016 |
s 276-705.......... | ad No 53, 2016 |
Subdivision 276-U |
|
s 276-750.......... | ad No 53, 2016 |
s 276-755.......... | ad No 53, 2016 |
Part 3-30 |
|
Part 3-30........... | ad. No. 9, 2007 |
Division 290 |
|
s. 290-10........... | ad. No. 9, 2007 |
s. 290-15........... | ad. No. 15, 2007 |
Division 291 |
|
Division 291.............. | ad No 118, 2013 |
Subdivision 291-A |
|
s 291-10........... | ad No 118, 2013 |
Subdivision 291-B.... | ad No 118, 2013 |
| rep No 81, 2016 |
s 291-20........... | ad No 118, 2013 |
| rep No 81, 2016 |
Subdivision 291-C |
|
s 291-170.......... | ad No 118, 2013 |
| am No 81, 2016; No 55, 2017 |
Division 292 |
|
Division 292 heading......... | am No 118, 2013 |
s. 292-20........... | ad. No. 9, 2007 |
| am. No. 62, 2009 |
| rs No 82, 2013 |
| rep No 118, 2013 |
s. 292-25........... | ad. No. 9, 2007 |
| am. No. 15, 2007 |
| rep No 118, 2013 |
s. 292-80........... | ad. No. 9, 2007 |
| am. Nos. 15 and 79, 2007 |
s. 292-80A......... | ad. No. 9, 2007 |
s. 292-80B.......... | ad. No. 9, 2007 |
| am. No. 15, 2007 |
s 292-80C.......... | ad No 9, 2007 |
| am No 15, 2007; No 81, 2016 |
s 292-85........... | ad No 81, 2016 |
s. 292-90........... | ad. No. 15, 2007 |
Division 293 |
|
Division 293.............. | ad No 82, 2013 |
Subdivision 293-A |
|
s 293-10........... | ad No 82, 2013 |
Division 294 |
|
Division 294.............. | ad No 81, 2016 |
Subdivision 294-A |
|
s 294-10........... | ad No 81, 2016 |
| am No 55, 2017 |
s 294-30........... | ad No 81, 2016 |
s 294-55........... | ad No 55, 2017 |
s 294-80........... | ad No 55, 2017 |
Subdivision 294-B |
|
s 294-100.......... | ad No 81, 2016 |
s 294-105.......... | ad No 81, 2016 |
s 294-110.......... | ad No 81, 2016 |
| am No 55, 2017 |
s 294-115.......... | ad No 81, 2016 |
s 294-120.......... | ad No 81, 2016 |
s 294-125.......... | ad No 55, 2017 |
s 294-130.......... | ad No 55, 2017 |
Division 295 |
|
Subdivision 295-B |
|
Subdivision 295-B.... | ad. No. 15, 2007 |
s. 295-75........... | ad. No. 15, 2007 |
s. 295-80........... | ad. No. 15, 2007 |
s. 295-85........... | ad. No. 15, 2007 |
s. 295-90........... | ad. No. 15, 2007 |
s. 295-95........... | ad. No. 15, 2007 |
s. 295-100.......... | ad. No. 15, 2007 |
Subdivision 295-C |
|
Subdivision 295-C.... | ad. No. 15, 2007 |
s. 295-190.......... | ad. No. 15, 2007 |
Subdivision 295-F |
|
Subdivision 295-F..... | ad. No. 15, 2007 |
s. 295-390.......... | ad. No. 15, 2007 |
| am. No. 15, 2009 |
Subdivision 295-G |
|
Subdivision 295-G.... | ad. No. 15, 2007 |
Heading to s. 295-465.. | rs. No. 117, 2010 |
s. 295-465.......... | ad. No. 15, 2007 |
s. 295-466.......... | ad. No. 117, 2010 |
| rep No 117, 2010 |
Note to s. 295-466.... | ad. No. 43, 2011 |
s. 295-467.......... | ad. No. 43, 2011 |
| rep No 43, 2011 |
s. 295-485A......... | ad. No. 134, 2008 |
| rep No 81, 2016 |
s. 295-485.......... | ad. No. 143, 2007 |
| rep No 81, 2016 |
Subdivision 295-I |
|
s. 295-610.......... | ad. No. 9, 2007 |
Division 301 |
|
s. 301-5........... | ad. No. 15, 2007 |
s. 301-85........... | ad. No. 9, 2007 |
s 301-90........... | ad No 29, 2023 |
s 301-95........... | ad No 29, 2023 |
s 301-100.......... | ad No 29, 2023 |
s 301-105.......... | ad No 29, 2023 |
Division 302 |
|
s. 302-5........... | ad. No. 15, 2007 |
s. 302-195.......... | ad. No. 9, 2007 |
s. 302-195A......... | ad. No. 134, 2008 |
Division 303 |
|
Division 303.............. | ad. No. 38, 2008 |
s. 303-10........... | ad. No. 38, 2008 |
s 303-15........... | ad No 22, 2020 |
Division 304 |
|
Division 304.............. | ad. No. 15, 2007 |
s. 304-15........... | ad. No. 15, 2007 |
Division 305 |
|
Division 305.............. | ad. No. 12, 2012 |
Subdivision 305-B |
|
s. 305-80........... | ad. No. 12, 2012 |
Division 306 |
|
Division 306.............. | ad. No. 15, 2007 |
s. 306-10........... | ad. No. 15, 2007 |
Division 307 |
|
s. 307-125.......... | ad. No. 9, 2007 |
| am. Nos. 15 and 143, 2007; No 21, 2015 |
s 307-127.......... | ad No 21, 2015 |
s 307-230.......... | ad No 81, 2016 |
s 307-231.......... | ad No 78, 2019 |
s. 307-290.......... | ad. No. 143, 2007 |
s. 307-345.......... | ad. No. 9, 2007 |
Part 3-10 relocated.... | No. 15, 2007 |
Part 3-32 |
|
Part 3-32........... | ad. No. 88, 2009 |
Division 316 |
|
Subdivision 316-A |
|
s. 316-1........... | ad. No. 88, 2009 |
Part 3-35 |
|
Part 3-35 heading..... | rs. No. 42, 2009 |
Part 3-35........... | ad. No. 89, 2000 |
Division 320 |
|
Subdivision 320-A |
|
s. 320-5........... | ad. No. 89, 2000 |
| am. No. 143, 2007 |
Subdivision 320-C |
|
s. 320-85........... | ad. No. 89, 2000 |
| am. No. 143, 2007 |
Subdivision 320-D |
|
Subdivision 320-D.... | ad. No. 83, 2004 |
s. 320-100.......... | ad. No. 83, 2004 |
Subdivision 320-F |
|
Subdivision 320-F heading | rs. No. 83, 2004 |
s. 320-170.......... | ad. No. 89, 2000 |
| am. No. 143, 2007 |
s. 320-175.......... | ad. No. 89, 2000 |
| am. No. 83, 2004 |
s. 320-180.......... | ad. No. 12, 2012 |
| am. No. 12, 2012 |
Subdivision 320-H |
|
s. 320-225.......... | ad. No. 89, 2000 |
| am. No. 143, 2007 |
s. 320-230.......... | ad. No. 89, 2000 |
| am. No. 83, 2004 |
Division 322 |
|
Division 322.............. | ad. No. 42, 2009 |
Subdivision 322-B |
|
s. 322-25........... | ad. No. 42, 2009 |
s. 322-30........... | ad. No. 42, 2009 |
Part 3-45 |
|
Link note to Part 3-45.. | rep. No. 41, 2005 |
Division 328 |
|
Division 328.............. | ad. No. 41, 2005 |
Heading to Div. 328......... | rs. No. 80, 2007 |
s. 328-1........... | ad. No. 80, 2007 |
s. 328-110.......... | ad. No. 80, 2007 |
s. 328-111.......... | ad. No. 80, 2007 |
| am. No. 23, 2012 |
s. 328-112.......... | ad. No. 80, 2007 |
| am. No. 23, 2012 |
s. 328-115.......... | ad. No. 41, 2005 |
| am. No. 80, 2007 |
s. 328-120.......... | ad. No. 41, 2005 |
| rs. No. 80, 2007 |
s. 328-125.......... | ad. No. 41, 2005 |
s. 328-175.......... | ad. No. 80, 2007 |
s 328-180.......... | ad No 67, 2015 |
| am No 56, 2017; No 109, 2018; No 51, 2019; No 22, 2020; No 61, 2020 |
| ed C89 |
| am No 92, 2020; No 127, 2021; No 10, 2022; No 52, 2024 |
s 328-181.......... | ad No 92, 2020 |
| am No 141, 2020; No 10, 2022 |
s 328-182.......... | ad No 22, 2020 |
s. 328-185.......... | ad. No. 80, 2007 |
s. 328-195.......... | ad. No. 80, 2007 |
s. 328-200.......... | ad. No. 23, 2012 |
s. 328-440.......... | ad. No. 41, 2005 |
| rs. No. 80, 2007 |
s 328-445.......... | ad No 29, 2023 |
s 328-450.......... | ad No 29, 2023 |
s 328-455.......... | ad No 29, 2023 |
s 328-460.......... | ad No 29, 2023 |
s 328-465.......... | ad No 52, 2024 |
s 328-470.......... | ad No 52, 2024 |
Division 330.............. | rep. No. 101, 2006 |
Link note to Div. 330......... | rep. No. 41, 2005 |
s. 330-1........... | rep. No. 101, 2006 |
s. 330-5........... | rep. No. 101, 2006 |
s. 330-10........... | rep. No. 101, 2006 |
s. 330-15........... | rep. No. 101, 2006 |
s. 330-20........... | am. No. 16, 1998 |
| rep. No. 101, 2006 |
Link note to s. 330-20.. | rep. No. 41, 2005 |
s. 330-25........... | rep. No. 101, 2006 |
s. 330-30........... | rep. No. 101, 2006 |
s. 330-35........... | rep. No. 101, 2006 |
s. 330-40........... | rep. No. 101, 2006 |
s. 330-45........... | rep. No. 101, 2006 |
s. 330-50........... | rep. No. 101, 2006 |
s. 330-55........... | rep. No. 101, 2006 |
Link note to s. 330-55.. | rep. No. 41, 2005 |
s. 330-60........... | rep. No. 101, 2006 |
Link note to s. 330-60.. | rep. No. 41, 2005 |
s. 330-65........... | rep. No. 101, 2006 |
s. 330-70........... | rep. No. 101, 2006 |
s. 330-72........... | rep. No. 101, 2006 |
Link note to s. 330-72.. | rep. No. 41, 2005 |
s. 330-75........... | am. No. 54, 1999 |
| rep. No. 101, 2006 |
Link note to s. 330-75.. | rs. No. 46, 1998 |
| rep. No. 41, 2005 |
Division 355 |
|
Division 355.............. | ad. No. 93, 2011 |
Subdivision 355-D |
|
s. 355-200.......... | ad. No. 93, 2011 |
Subdivision 355-E |
|
s 355-320.......... | ad No 93, 2011 |
| am No 92, 2020 |
| ed C91 |
s 355-325.......... | ad No 93, 2011 |
| am No 13, 2015; No 92, 2020 |
s. 355-340.......... | ad. No. 93, 2011 |
Subdivision 355-F |
|
s. 355-415.......... | ad. No. 93, 2011 |
Subdivision 355-K |
|
s. 355-550.......... | ad. No. 93, 2011 |
Subdivision 355-M |
|
s. 355-600.......... | ad. No. 93, 2011 |
s. 355-605.......... | ad. No. 93, 2011 |
s. 355-610.......... | ad. No. 93, 2011 |
Subdivision 355-W heading | ed C91 |
s 355-720.......... | ad No 13, 2015 |
| rep No 92, 2020 |
Division 373.............. | ad. No. 46, 1998 |
| rep. No. 101, 2006 |
s. 373-1........... | ad. No. 46, 1998 |
| rep. No. 101, 2006 |
Link note to s. 373-1... | rep. No. 41, 2005 |
s. 373-10........... | ad. No. 46, 1998 |
| rep. No. 101, 2006 |
Link note to s. 373-10.. | rep. No. 41, 2005 |
s. 373-65........... | ad. No. 46, 1998 |
| rep. No. 101, 2006 |
Link note to s. 373-65.. | rep. No. 41, 2005 |
s. 373-100.......... | ad. No. 46, 1998 |
| rep. No. 101, 2006 |
Link note to s. 373-100. | rep. No. 41, 2005 |
Division 375 |
|
Link note to Div. 375......... | rep. No. 41, 2005 |
Subdivision 375-G |
|
s. 375-100.......... | am. No. 164, 2007 |
s. 375-105.......... | am. No. 101, 2006 |
s. 375-110.......... | am. No. 164, 2007 |
Link note to s. 375-110. | rep. No. 41, 2005 |
Division 385.............. | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
s. 385-100.......... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
Link note to s. 385-100. | rep. No. 41, 2005 |
s. 385-130.......... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
s. 385-135.......... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
Link note to s. 385-135. | rep. No. 41, 2005 |
Division 387.............. | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
s. 387-50........... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
Link note to s. 387-50.. | rep. No. 41, 2005 |
s. 387-80........... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
s. 387-85........... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
s. 387-120.......... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
Link note to s. 387-120. | rep. No. 41, 2005 |
s. 387-140.......... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
Link note to s. 387-140. | rep. No. 46, 1998 |
Subdivision 387-C.... | ad. No. 46, 1998 |
| rep. No. 101, 2006 |
s. 387-160.......... | ad. No. 46, 1998 |
| rep. No. 101, 2006 |
Link note to s. 387-160. | rep. No. 41, 2005 |
s. 387-175.......... | ad. No. 46, 1998 |
| rep. No. 101, 2006 |
Link note to s. 387-175. | rep. No. 41, 2005 |
s. 387-190.......... | ad. No. 46, 1998 |
| rep. No. 101, 2006 |
s. 387-195.......... | ad. No. 46, 1998 |
| rep. No. 101, 2006 |
Link note to s. 387-195. | rep. No. 41, 2005 |
s. 387-205.......... | ad. No. 46, 1998 |
| rep. No. 101, 2006 |
s. 387-300.......... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
Link note to s. 387-300. | rep. No. 41, 2005 |
s. 387-315.......... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
s. 387-350.......... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
Link note to s. 387-350. | rep. No. 41, 2005 |
s. 387-375.......... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
s. 387-400.......... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
Link note to s. 387-400. | rep. No. 41, 2005 |
s. 387-410.......... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
s. 387-415.......... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
s. 387-450.......... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
Link note to s. 387-450. | rep. No. 41, 2005 |
s. 387-470.......... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
s. 387-472.......... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
Link note to s. 387-472. | rep. No. 41, 2005 |
s. 387-485.......... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
Link note to s. 387-485. | rep. No. 41, 2005 |
s. 387-505.......... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
s. 387-507.......... | ad. No. 121, 1997 |
| rep. No. 101, 2006 |
Link note to s. 387-507. | ad. No. 46, 1998 |
| rep. No. 41, 2005 |
Division 392 |
|
Division 392.............. | ad. No. 46, 1998 |
s. 392-1........... | ad. No. 46, 1998 |
Link note to s. 392-1... | rep. No. 41, 2005 |
s. 392-25........... | ad. No. 46, 1998 |
Link note to s. 392-25.. | rep. No. 41, 2005 |
Division 393 |
|
Division 393.............. | ad. No. 79, 2010 |
Subdivision 393-A |
|
s. 393-1........... | ad. No. 79, 2010 |
s. 393-5........... | ad. No. 79, 2010 |
s. 393-10........... | ad. No. 79, 2010 |
s. 393-27........... | ad. No. 62, 2011 |
s 393-30........... | ad No 34, 2014 |
Subdivision 393-B |
|
s. 393-40........... | ad. No. 79, 2010 |
Division 400.............. | ad. No. 46, 1998 |
| rep. No. 101, 2006 |
s. 400-10........... | ad. No. 46, 1998 |
| rep. No. 101, 2006 |
s. 400-20........... | ad. No. 46, 1998 |
| rep. No. 101, 2006 |
Link note to s. 400-20.. | rep. No. 41, 2005 |
s. 400-50........... | ad. No. 46, 1998 |
| rep. No. 101, 2006 |
Link note to s. 400-50.. | rep. No. 41, 2005 |
s. 400-100.......... | ad. No. 46, 1998 |
| rep. No. 101, 2006 |
Link note to s. 400-100. | rep. No. 41, 2005 |
Division 405.............. | ad. No. 46, 1998 |
| rep. No. 101, 2006 |
s. 405-1........... | ad. No. 46, 1998 |
| rep. No. 101, 2006 |
Link note to s. 405-1... | am. No. 162, 2001 |
| rs. No. 68, 2002 |
| rep. No. 23, 2005 |
Division 410 |
|
Division 410.............. | ad. No. 23, 2005 |
s. 410-1........... | ad. No. 23, 2005 |
| am. No. 126, 2009 |
Division 415 |
|
Division 415.............. | ad No 124, 2013 |
Subdivision 415-B |
|
s 415-10........... | ad No 124, 2013 |
Part 3-50 |
|
Part 3-50........... | ad. No. 132, 2011 |
Division 420 |
|
Subdivision 420-A |
|
s. 420-1........... | ad. No. 132, 2011 |
Subdivision 420-B.... | rep No 21, 2015 |
s 420-5............ | ad No 132, 2011 |
| rep No 21, 2015 |
Part 3-80 |
|
Part 3-80........... | ad. No. 12, 2012 |
Division 615 |
|
Division 615 heading......... | ad No 133, 2014 |
Subdivision 615-A |
|
Subdivision 615-A heading | ad No 133, 2014 |
s 615-5............ | ad No 133, 2014 |
s 615-10........... | ad No 133, 2014 |
s 615-15........... | ad No 133, 2014 |
s 615-20........... | ad No 133, 2014 |
Division 620 |
|
Subdivision 620-A |
|
s. 620-10........... | ad. No. 12, 2012 |
Part 3-90 |
|
Part 3-90........... | ad. No. 68, 2002 |
Division 700 |
|
s. 700-1........... | ad. No. 68, 2002 |
| rs. Nos. 90 and 117, 2002 |
| am. No. 117, 2002; Nos. 16 and 67, 2003 |
Link note to s. 700-1... | rep. No. 41, 2005 |
Division 701 |
|
Division 701.............. | ad. No. 90, 2002 |
Subdivision 701-A |
|
s. 701-1........... | ad. No. 90, 2002 |
s. 701-5........... | ad. No. 90, 2002 |
| am. No. 16, 2003; No. 20, 2004; No. 162, 2005; No. 56, 2010 |
s. 701-7........... | ad. No. 107, 2003 |
s. 701-10........... | ad. No. 90, 2002 |
Subdivision 701-B |
|
ad. No. 90, 2002 | |
| am. No. 16, 2003; No. 83, 2004 |
am. No. 16, 2003 | |
s. 701-20........... | ad. No. 90, 2002 |
| am. No. 16, 2003 |
s. 701-25........... | ad. No. 90, 2002 |
| am. No. 16, 2003 |
Heading to s. 701-30... | am. No. 16, 2003 |
| rep. No. 101, 2006 |
Subhead. to s. 701-30(4) | rs. No. 107, 2003 |
| rep. No. 101, 2006 |
s. 701-30........... | ad. No. 90, 2002 |
| am. No. 16, 2003 (as am. by No. 56, 2010); No. 107, 2003; No. 41, 2005 |
| rep. No. 101, 2006 |
Note to s. 701-30(2)... | ad. No. 117, 2002 |
| rep. No. 101, 2006 |
s. 701-32........... | ad. No. 23, 2005 |
s. 701-34........... | ad. No. 23, 2005 |
| rep. No. 56, 2010 |
Heading to s. 701-35... | am. No. 168, 2006 |
s. 701-35........... | ad. No. 90, 2002 |
| am. No. 16, 2003; No. 168, 2006 |
s. 701-40........... | ad. No. 90, 2002 |
| am. No. 56, 2010 |
s. 701-45........... | ad. No. 90, 2002 |
s. 701-50........... | ad. No. 83, 2004 |
| am. No. 101, 2006 |
Division 701A |
|
Division 701A............. | ad. No. 117, 2002 |
s. 701A-1.......... | ad. No. 117, 2002 |
s. 701A-5.......... | ad. No. 117, 2002 |
s. 701A-7.......... | ad. No. 132, 2011 |
s. 701A-10......... | ad. No. 117, 2002 |
Division 701B |
|
Division 701B heading........ | rs. No. 16, 2003 |
Division 701B............. | ad. No. 117, 2002 |
s. 701B-1.......... | ad. No. 117, 2002 |
| am. No. 107, 2003 |
Division 701C |
|
Division 701C............. | ad. No. 16, 2003 |
Subdivision 701C-A |
|
s. 701C-1.......... | ad. No. 16, 2003 |
Note to s. 701C-1..... | ad. No. 67, 2003 |
Link note to s. 701C-1.. | rep. No. 41, 2005 |
Subdivision 701C-B |
|
Heading to s. 701C-10.. | rs. No. 143, 2007 |
s. 701C-10.......... | ad. No. 16, 2003 |
Note to s. 701C-10(1).. | ad. No. 67, 2003 |
Heading to s. 701C-15.. | rs. No. 143, 2007 |
s. 701C-15.......... | ad. No. 16, 2003 |
Note to s. 701C-15(1).. | ad. No. 67, 2003 |
s. 701C-20.......... | ad. No. 16, 2003 |
Subdivision 701C-C |
|
s. 701C-25.......... | ad. No. 16, 2003 |
s. 701C-30.......... | ad. No. 16, 2003 |
| am. No. 67, 2003 |
Note 2 to s. 701C-30... | am. No. 67, 2003 |
s. 701C-35.......... | ad. No. 16, 2003 |
| am. No. 67, 2003 |
s. 701C-40.......... | ad. No. 16, 2003 |
s. 701C-50.......... | ad. No. 16, 2003 |
Division 701D |
|
Division 701D............. | ad. No. 101, 2004 |
Subdivision 701D-A |
|
s. 701D-1.......... | ad. No. 101, 2004 |
| am. No. 143, 2007 |
Link note to s. 701D-1.. | rep. No. 41, 2005 |
Subdivision 701D-B |
|
s. 701D-10......... | ad. No. 101, 2004 |
| am. No. 83, 2004; No. 64, 2005; No. 143, 2007 |
s. 701D-15......... | ad. No. 101, 2004 |
| am. No. 56, 2010 |
Division 702 |
|
Division 702.............. | ad. No. 90, 2002 |
s. 702-1........... | ad. No. 90, 2002 |
s. 702-4........... | ad. No. 83, 2004 |
s. 702-5........... | ad. No. 90, 2002 |
Division 703 |
|
s. 703-30........... | ad. No. 68, 2002 |
Link note to s. 703-30.. | rep. No. 23, 2005 |
s. 703-35........... | ad. No. 133, 2009 |
Division 705 |
|
Division 705.............. | ad. No. 23, 2005 |
Subdivision 705-E |
|
s. 705-300.......... | ad. No. 23, 2005 |
s. 705-305.......... | ad. No. 23, 2005 |
Note to s. 705-305(9)... | am. No. 56, 2010 |
s. 705-310.......... | ad. No. 23, 2005 |
Division 707 |
|
Division 707 heading......... | rs. No. 20, 2004 |
Subdivision 707-A |
|
Subdivision 707-A heading | rs No 88, 2013 |
Subdivision 707-A.... | ad. No. 20, 2004 |
s. 707-145.......... | ad. No. 20, 2004 |
| am. No. 162, 2005 |
Subdivision 707-C |
|
s. 707-325.......... | ad. No. 68, 2002 |
| am. No. 90, 2002; Nos. 20 and 101, 2004; Nos. 41 and 162, 2005; No. 143, 2007 |
s. 707-326.......... | ad. No. 16, 2003 |
| am. No. 143, 2007 |
s. 707-327.......... | ad. No. 68, 2002 |
| am. No. 90, 2002; No. 20, 2004; No. 162, 2005 |
Note to s. 707-327(1)... | ad. No. 90, 2002 |
Note to s. 707-327(5)... | ad. No. 41, 2005 |
Note to s. 707-327(6)... | am. No. 90, 2002 |
s. 707-328.......... | ad. No. 68, 2002 |
s. 707-328A......... | ad. No. 16, 2003 |
| am. No. 20, 2004; No. 162, 2005; No. 143, 2007 |
Note to s. 707-328A(4). | ad. No. 41, 2005 |
s. 707-329.......... | ad. No. 68, 2002 |
Link note to s. 707-329. | rep. No. 41, 2005 |
s 707-350.......... | ad No 68, 2002 |
| am No 20, 2004; No 101, 2004; No 41, 2005; No 162, 2005 |
s. 707-355.......... | ad. No. 41, 2005 |
Subdivision 707-D |
|
s. 707-405.......... | ad. No. 68, 2002 |
Link note to s. 707-405. | rs. No. 90, 2002 |
| rep. No. 23, 2005 |
Division 709 |
|
Division 709.............. | ad. No. 41, 2005 |
Subdivision 709-D |
|
s. 709-200.......... | ad. No. 41, 2005 |
Division 712 |
|
Division 712.............. | ad. No. 23, 2005 |
Subdivision 712-E |
|
s. 712-305.......... | ad. No. 23, 2005 |
Division 713 |
|
Division 713.............. | ad. No. 16, 2003 |
Subdivision 713-L |
|
s. 713-500.......... | ad. No. 16, 2003 |
s. 713-505.......... | ad. No. 16, 2003 |
s. 713-510.......... | ad. No. 16, 2003 |
s. 713-515.......... | ad. No. 16, 2003 |
s. 713-520.......... | ad. No. 16, 2003 |
s. 713-525.......... | ad. No. 16, 2003 |
s. 713-530.......... | ad. No. 16, 2003 |
s. 713-535.......... | ad. No. 16, 2003 |
s. 713-540.......... | ad. No. 16, 2003 |
s. 713-545.......... | ad. No. 16, 2003 |
Subdivision 713-M |
|
Subdivision 713-M.... | ad. No. 41, 2005 |
s. 713-700.......... | ad. No. 41, 2005 |
Division 715 |
|
Division 715.............. | ad. No. 23, 2005 |
Subdivision 715-F |
|
Subdivision 715-F..... | ad. No. 15, 2009 |
s. 715-380.......... | ad. No. 15, 2009 |
Subdivision 715-J |
|
s. 715-658.......... | ad. No. 23, 2005 |
s. 715-659.......... | ad. No. 23, 2005 |
Subdivision 715-K |
|
s. 715-698.......... | ad. No. 23, 2005 |
s. 715-699.......... | ad. No. 23, 2005 |
Division 716 |
|
Division 716.............. | ad. No. 23, 2005 |
Subdivision 716-G |
|
s. 716-340.......... | ad. No. 23, 2005 |
Division 717.............. | ad. No. 90, 2002 |
| rep. No. 143, 2007 |
s. 717-15........... | ad. No. 90, 2002 |
| rep. No. 143, 2007 |
s. 717-20........... | ad. No. 90, 2002 |
| rep. No. 143, 2007 |
s. 717-25........... | ad. No. 90, 2002 |
| rep. No. 143, 2007 |
Link note to s. 717-25.. | rs. No. 117, 2002 |
| rep. No. 41, 2005 |
s. 717-30........... | ad. No. 117, 2002 |
| rep. No. 143, 2007 |
Division 719 |
|
Division 719.............. | ad. No. 117, 2002 |
Subdivision 719-A |
|
Subdivision 719-A.... | ad. No. 16, 2003 |
s. 719-2........... | ad. No. 16, 2003 |
| am. Nos. 67 and 107, 2003 |
Subdivision 719-B |
|
Subdivision 719-B.... | ad. No. 16, 2003 |
s. 719-5........... | ad. No. 16, 2003 |
s. 719-10........... | ad. No. 67, 2003 |
s. 719-15........... | ad. No. 101, 2004 |
s. 719-30........... | ad. No. 133, 2009 |
Subdivision 719-C |
|
s. 719-160.......... | ad. No. 117, 2002 |
| am. No. 107, 2003 |
s. 719-161.......... | ad. No. 83, 2004 |
s. 719-163.......... | ad. No. 16, 2003 |
s. 719-165.......... | ad. No. 117, 2002 |
Subdivision 719-F |
|
s. 719-305.......... | ad. No. 117, 2002 |
Link note to s. 719-305. | rep. No. 41, 2005 |
s. 719-310.......... | ad. No. 20, 2004 |
| am. No. 162, 2005 |
Subdivision 719-I |
|
Subdivision 719-I..... | ad. No. 162, 2005 |
s. 719-450.......... | ad. No. 162, 2005 |
Division 721 |
|
Division 721.............. | ad. No. 79, 2010 |
Subdivision 721-A |
|
s. 721-25........... | ad. No. 79, 2010 |
Part 3-95 |
|
Part 3-95........... | ad. No. 90, 2002 |
Division 723 |
|
s. 723-1........... | ad. No. 90, 2002 |
| am. No. 16, 2003 |
Division 725 |
|
s. 725-1........... | ad. No. 90, 2002 |
Division 727 |
|
s. 727-1........... | ad. No. 90, 2002 |
| am. No. 16, 2003 |
s. 727-230.......... | ad. No. 20, 2004 |
s. 727-470.......... | ad. No. 80, 2007 |
Chapter 4 |
|
Chapt. 4................. | ad. No. 162, 2001 |
Part 4-5 |
|
Link note to Part 4-5... | rep. No. 41, 2005 |
Division 770.............. | ad. No. 143, 2007 |
| rep No 143, 2007 |
s. 770-1........... | ad. No. 143, 2007 |
| am. No. 88, 2009 |
| rep No 143, 2007 |
s. 770-5........... | ad. No. 143, 2007 |
| am. No. 88, 2009 |
| rep No 143, 2007 |
s. 770-10........... | ad. No. 143, 2007 |
| am. No. 88, 2009 |
| rep No 143, 2007 |
s. 770-15........... | ad. No. 143, 2007 |
| rep No 143, 2007 |
s. 770-20........... | ad. No. 143, 2007 |
| rep No 143, 2007 |
s. 770-25........... | ad. No. 143, 2007 |
| rep No 143, 2007 |
s. 770-30........... | ad. No. 143, 2007 |
| am. No. 88, 2009 |
| rep No 143, 2007 |
Note to s 770-30(2).... | am No 88, 2013 |
| rep No 143, 2007 |
s. 770-35........... | ad. No. 143, 2007 |
| rep No 143, 2007 |
s. 770-80........... | ad. No. 143, 2007 |
| rep No 143, 2007 |
s. 770-85........... | ad. No. 143, 2007 |
| rep No 143, 2007 |
s. 770-90........... | ad. No. 143, 2007 |
| rep No 143, 2007 |
s. 770-95........... | ad. No. 143, 2007 |
| am. No. 88, 2009 |
| rep No 143, 2007 |
Note to s. 770-95..... | ad. No. 88, 2009 |
| rep No 143, 2007 |
Notes 1, 2 to s. 770-95.. | rep. No. 88, 2009 |
s. 770-100.......... | ad. No. 143, 2007 |
| am. No. 88, 2009 |
| rep No 143, 2007 |
s. 770-105.......... | ad. No. 143, 2007 |
| rep No 143, 2007 |
s. 770-110.......... | ad. No. 143, 2007 |
| rep No 143, 2007 |
s. 770-160.......... | ad. No. 143, 2007 |
| rep No 143, 2007 |
s. 770-165.......... | ad. No. 143, 2007 |
| am. No. 88, 2009 |
| rep No 143, 2007 |
Heading to s. 770-170.. | rs. No. 88, 2009 |
| rep No 143, 2007 |
s. 770-170.......... | ad. No. 143, 2007 |
| am. No. 88, 2009 |
| rep No 143, 2007 |
s. 770-220.......... | ad. No. 143, 2007 |
| rep No 143, 2007 |
s. 770-225.......... | ad. No. 143, 2007 |
| rep No 143, 2007 |
s. 770-230.......... | ad. No. 143, 2007 |
| am. No. 56, 2010 |
| rep No 143, 2007 |
s. 770-285.......... | ad. No. 143, 2007 |
| rep No 143, 2007 |
s. 770-290.......... | ad. No. 143, 2007 |
| rep No 143, 2007 |
s. 770-295.......... | ad. No. 143, 2007 |
| rep No 143, 2007 |
s. 770-300.......... | ad. No. 143, 2007 |
| rep No 143, 2007 |
s. 770-305.......... | ad. No. 143, 2007 |
| rep No 143, 2007 |
s. 770-310.......... | ad. No. 143, 2007 |
| rep No 143, 2007 |
Division 815 |
|
Division 815.............. | ad. No. 115, 2012 |
Subdivision 815-A |
|
Subdivision 815-A heading | rs No 101, 2013 |
s. 815-1........... | ad. No. 115, 2012 |
| am No 101,2013 |
s. 815-5........... | ad. No. 115, 2012 |
s. 815-10........... | ad. No. 115, 2012 |
s 815-15........... | ad No 101, 2013 |
Division 820 |
|
s. 820-10........... | ad. No. 162, 2001 |
| am. No. 117, 2002 |
s. 820-12........... | ad. No. 162, 2001 |
s. 820-15........... | ad. No. 162, 2001 |
| rep. No. 101, 2006 |
s. 820-20........... | ad. No. 162, 2001 |
| rep. No. 101, 2006 |
s. 820-25........... | ad. No. 162, 2001 |
| rep. No. 101, 2006 |
s. 820-30........... | ad. No. 162, 2001 |
| rep. No. 101, 2006 |
s. 820-35........... | ad. No. 162, 2001 |
| rep. No. 101, 2006 |
s. 820-40........... | ad. No. 162, 2001 |
| am. No. 53, 2002 |
| rep. No. 101, 2006 |
s. 820-45........... | ad. No. 162, 2005 |
| am. No. 79, 2007 |
Division 830 |
|
Division 830.............. | ad. No. 101, 2004 |
s. 830-1........... | ad. No. 101, 2004 |
s. 830-5........... | ad. No. 101, 2004 |
| rep. No. 101, 2006 |
s. 830-10........... | ad. No. 101, 2004 |
| rep. No. 101, 2006 |
s. 830-15........... | ad. No. 101, 2004 |
| am. No. 161, 2005 |
s. 830-20........... | ad. No. 101, 2004 |
| am. No. 143, 2007 |
Division 832 |
|
Division 832.............. | ad No 84, 2018 |
Subdivision 832-A |
|
s 832-10........... | ad No 84, 2018 |
s 832-15........... | ad No 84, 2018 |
Division 840 |
|
Division 840.............. | ad. No. 32, 2008 |
Subdivision 840-M |
|
s. 840-805.......... | ad. No. 32, 2008 |
s. 840-810.......... | ad. No. 32, 2008 |
Subdivision 840-S |
|
Subdivision 840-S heading | rs No 75, 2022 |
Subdivision 840-S..... | ad No 58, 2012 |
s 840-905.......... | ad No 58, 2012 |
Division 842 |
|
Division 842.............. | ad. No. 126, 2012 |
Subdivision 842-I |
|
s 842-207.......... | ad No 70, 2015 |
s 842-208.......... | ad No 70, 2015 |
s 842-209.......... | ad No 70, 2015 |
s. 842-210.......... | ad. No. 126, 2012 |
s. 842-215.......... | ad. No. 126, 2012 |
s. 842-220.......... | ad. No. 126, 2012 |
s. 842-225.......... | ad. No. 126, 2012 |
s. 842-230.......... | ad. No. 126, 2012 |
s. 842-235.......... | ad. No. 126, 2012 |
s. 842-240.......... | ad. No. 126, 2012 |
s. 842-245.......... | ad. No. 126, 2012 |
Division 880 |
|
Division 880.............. | ad No 34, 2019 |
s 880-1............ | ad No 34, 2019 |
s 880-5............ | ad No 34, 2019 |
s 880-10........... | ad No 34, 2019 |
s 880-15........... | ad No 34, 2019 |
s 880-20........... | ad No 34, 2019 |
s 880-25........... | ad No 34, 2019 |
Chapter 5 |
|
Chapt. 5................. | ad. No. 164, 2007 |
Part 5-35 |
|
Division 909 |
|
s. 909-1........... | ad. No. 164, 2007 |
Chapter 6 |
|
Chapt. 6................. | ad. No. 46, 1998 |
Part 6-1 |
|
Link note to Part 6-1... | rep. No. 41, 2005 |
Division 960 |
|
Subdivision 960-B |
|
Subdivision 960-B.... | ad No 96, 2014 |
s 960-20........... | ad No 96, 2014 |
Subdivision 960-E |
|
Subdivision 960-E.... | ad. No. 117, 1999 |
s. 960-100.......... | ad. No. 117, 1999 |
s. 960-105.......... | ad. No. 117, 1999 |
| am. No. 66, 2000 |
s. 960-110.......... | ad. No. 117, 1999 |
| am. No. 66, 2000 |
s. 960-115.......... | ad. No. 58, 2006 |
Subdivision 960-M |
|
Subdivision 960-M.... | ad. No. 46, 1998 |
s. 960-262.......... | ad. No. 46, 1998 |
s. 960-275.......... | ad. No. 46, 1998 |