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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - NOTES

No. 40, 1997

Compilation No. 86

Compilation date:                              1 July 2019

Includes amendments up to:            Act No. 51, 2019

Registered:                                         31 July 2019

 

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 2019 (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 Legislation 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 series page on the Legislation 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 series page on the Legislation 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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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                                1

Part 1-1--Preliminary                                                                                                         1

Division 1--Preliminary                                                                                              1

1-1......................... Short title............................................................................ 1

1-5......................... Commencement.................................................................. 1

1-7......................... Administration of this Act.................................................. 1

1-10....................... Definitions and rules for interpreting this Act..................... 1

Part 1-3--Core Provisions                                                                                                3

Division 4--How to work out the income tax payable on your taxable income               3

4-1......................... Application of the Income Tax Assessment Act 1997......... 3

4-11....................... Temporary budget repair levy............................................. 3

Division 5--How to work out when to pay your income tax                  6

Subdivision 5-A--How to work out when to pay your income tax                 6

5-5......................... Application of Division 5 of the Income Tax Assessment Act 1997         6

5-7......................... References in tax sharing agreements to former section 204 6

5-10....................... General interest charge liabilities under former subsection 204(3)           7

5-15....................... Application of section 5-15 of the Income Tax Assessment Act 1997      7

Division 6--Assessable income and exempt income                                     8

6-2......................... Effect of this Division......................................................... 8

6-3......................... Assessable income for income years before 1997-98......... 8

6-20....................... Exempt income for income years before 1997-98............... 8

Division 8--Deductions                                                                                                9

8-2......................... Effect of this Division......................................................... 9

8-3......................... Deductions for income years before 1997-98..................... 9

8-10....................... No double deductions for income year before 1997-98 and income year after 1996-97          9

Chapter 2--Liability rules of general application                    10

Part 2-1--Assessable income                                                                                         10

Division 15--Some items of assessable income                                             10

15-1....................... General application provision........................................... 10

15-10..................... Application of section 15-10 of the Income Tax Assessment Act 1997 to bounties and subsidies           11

15-15..................... Application of section 15-15 of the Income Tax Assessment Act 1997 to profit-making undertaking or plan.......................................................................................... 11

15-20..................... Application of section 15-20 of the Income Tax Assessment Act 1997 to royalties  11

15-30..................... Application of section 15-30 of the Income Tax Assessment Act 1997 to insurance or indemnity payments.......................................................................................... 11

15-35..................... Application of section 15-35 of the Income Tax Assessment Act 1997 to interest on overpayments and early payments of tax................................................................. 12

Division 20--Items included to reverse the effect of past deductions 13

Subdivision 20-A--Insurance, indemnity or recoupment for deductible expenses        13

20-1....................... Application of Subdivision 20-A of the Income Tax Assessment Act 1997             13

Subdivision 20-B--Disposal of a car for which lease payments have been deducted   13

20-100................... Application of Subdivision 20-B of the Income Tax Assessment Act 1997             14

20-105................... The cost of a car acquired in the 1996-97 income year or an earlier income year     14

20-110................... The termination value of a car disposed of in the 1996-97 income year or an earlier income year           14

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...................................................... 15

Part 2-5--Rules about deductibility of particular kinds of amounts   17

Division 25--Some amounts you can deduct                                                  17

25-1....................... Application of Division 25 of the Income Tax Assessment Act 1997       17

25-40..................... Application of section 25-40 of the Income Tax Assessment Act 1997    17

25-45..................... Application of section 25-45 of the Income Tax Assessment Act 1997    17

25-50..................... Application of section 25-90 of the Income Tax Assessment Act 1997    18

25-65..................... Local government election expenses................................. 18

Division 26--Some amounts you cannot deduct, or cannot deduct in full            19

26-1....................... Application of Division 26 of the Income Tax Assessment Act 1997       19

26-30..................... Application of section 26-30 of the Income Tax Assessment Act 1997    19

Division 30--Gifts or contributions                                                                    20

30-1....................... Application of Division 30 of the Income Tax Assessment Act 1997       20

30-5....................... Keeping in force old declarations and instruments............ 20

30-25..................... Keeping in force the old gifts registers.............................. 21

30-102................... Fund, authorities and institutions taken to be endorsed..... 22

Division 32--Entertainment expenses                                                               24

32-1....................... Application of Division 32 of the Income Tax Assessment Act 1997       24

Division 34--Non-compulsory uniforms                                                          25

34-1....................... Application of Division 34 of the Income Tax Assessment Act 1997       25

34-5....................... Things done under former section 51AL of the Income Tax Assessment Act 1936 25

Division 35--Deferral of losses from non-commercial business activities           27

35-10..................... Deductions for certain new business investment.............. 27

35-20..................... Application of Commissioner's decisions........................ 27

Division 36--Tax losses of earlier income years                                         28

36-100................... Tax losses for the 1997-98 and later income years........... 28

36-105................... Tax losses for 1989-90 to 1996-97 income years............. 28

36-110................... Tax losses for 1957-58 to 1988-89 income years............. 28

Part 2-10--Capital allowances: rules about deductibility of capital expenditure               30

Division 40--Capital allowances                                                                          30

Subdivision 40-B--Core provisions                                                                    30

40-10..................... Plant.................................................................................. 31

40-12..................... Plant acquired after 30 June 2001..................................... 33

40-13..................... Accelerated depreciation for split or merged plant............ 33

40-15..................... Recalculating effective life................................................ 34

40-20..................... IRUs................................................................................. 34

40-25..................... Software........................................................................... 35

40-30..................... Spectrum licences............................................................. 35

40-33..................... Datacasting transmitter licences........................................ 36

40-35..................... Mining unrecouped expenditure....................................... 36

40-37..................... Post-30 June 2001 mining expenditure............................. 40

40-38..................... Mining cash bidding payments......................................... 42

40-40..................... Transport expenditure....................................................... 44

40-43..................... Post-30 June 2001 transport expenditure.......................... 46

40-44..................... No additional decline in certain cases................................ 48

40-45..................... Intellectual property.......................................................... 49

40-47..................... IRUs................................................................................. 49

40-50..................... Forestry roads and timber mill buildings.......................... 50

40-55..................... Environmental impact assessment..................................... 50

40-60..................... Pooling under Subdivision 42-L of the former Act.......... 51

40-65..................... Substituted accounting periods......................................... 52

40-67..................... Methods for working out decline in value........................ 56

40-70..................... References to amounts deducted and reductions in deductions                56

40-72..................... New diminishing value method not to apply in some cases 57

40-75..................... Mining expenditure incurred after 1 July 2001 on an asset 58

40-77..................... Mining, quarrying or prospecting rights or information held before 1 July 2001    59

40-80..................... Other expenditure incurred after 1 July 2001 on a depreciating asset       63

40-100................... Commissioner's determination of effective life................. 63

40-105................... Calculations of effective life.............................................. 63

Subdivision 40-C--Cost                                                                                          64

40-230................... Car limit............................................................................ 64

Subdivision 40-D--Balancing adjustments                                                        64

40-285................... Balancing adjustments...................................................... 65

40-287................... Disposal of pre-1 July 2001 mining depreciating asset to associate         67

40-288................... Disposal of pre-1 July 2001 mining non-depreciating asset to associate  68

40-289................... Surrendered firearms........................................................ 68

40-290................... Reduction of deductions under former Act etc.................. 69

40-292................... Balancing adjustment--assets used for both general tax purposes and R&D activities            69

40-293................... Balancing adjustment--partnership assets used for both general tax purposes and R&D activities         72

40-295................... Later year relief................................................................. 74

40-340................... Roll-overs......................................................................... 75

40-345................... Balancing adjustments for depreciating assets that retain CGT indexation               79

40-365................... Involuntary disposals........................................................ 81

Subdivision 40-E--Low-value and software development pools                 81

40-420................... Low-value pools under Division 42 continue................... 81

40-430................... Allocating assets to low-value pools................................. 82

40-450................... Software development pools............................................. 82

Subdivision 40-F--Primary production depreciating assets                        82

40-515................... Water facilities, grapevines and horticultural plants.......... 82

40-520................... Special rule for water facilities you no longer hold........... 83

40-525................... Amounts deducted for water facilities............................... 83

Subdivision 40-G--Capital expenditure of primary producers and other landholders               84

40-645................... Electricity supply and telephone lines............................... 84

40-650................... Special rule for land that you no longer hold.................... 84

40-670................... Farm consultants............................................................... 85

Subdivision 40-I--Capital expenditure that is deductible over time           85

40-825................... Genuine prospectors......................................................... 85

40-832................... New method not to apply in some cases........................... 85

Subdivision 40-J--Ships depreciated under section 57AM of the Income Tax Assessment Act 1936       86

40-830................... Ships depreciated under section 57AM of the Income Tax Assessment Act 1936    86

Division 43--Deductions for capital works                                                    88

43-100................... Application of Division 43 to quasi-ownership rights over land              88

43-105................... Application of subsections 43-50(1) and (2) to hotel buildings and apartment buildings         88

43-110................... Application of subsection 43-75(3).................................. 88

Division 45--Disposal of leases and leased plant                                         89

45-1....................... Application of Division 45 of the Income Tax Assessment Act 1997       89

45-3....................... Application of Division 45 to disposals between February 1999 and September 1999           89

45-40..................... Application of Division to plant formerly owned by exempt entities       90

Part 2-15--Non-assessable income                                                                            93

Division 50--Exempt entities                                                                                  93

50-1....................... Application of Division 50 of the Income Tax Assessment Act 1997       93

50-50..................... Charities established prior to 1 July 1997......................... 93

Division 51--Exempt amounts                                                                               94

51-1....................... Application of Division 51 of the Income Tax Assessment Act 1997       94

Division 52--Certain pensions, benefits and allowances are exempt from income tax 95

52-1....................... Application of Division 52 of the Income Tax Assessment Act 1997       95

Division 53--Various exempt payments                                                           96

53-1....................... Application of Division 53 of the Income Tax Assessment Act 1997       96

Division 54--Exemption for certain payments made under structured settlements and structured orders                                                                                                                      97

54-1....................... Application of Division 54 of the Income Tax Assessment Act 1997       97

Division 55--Payments that are not exempt from income tax             98

55-1....................... Application of Division 55 of the Income Tax Assessment Act 1997       98

Division 59--Particular amounts of non-assessable non-exempt income             99

Subdivision 59-N--Native title benefits                                                              99

59-50..................... Indigenous holding entities............................................... 99

Part 2-20--Tax offsets                                                                                                    100

Division 61--Generally applicable tax offsets                                            100

Subdivision 61-L--Tax offset for Medicare levy surcharge (lump sum payments in arrears) 100

61-575................... Application of Subdivision 61-L of the Income Tax Assessment Act 1997              100

Part 2-25--Trading stock                                                                                              101

Division 70--Trading stock                                                                                   101

70-1....................... Application of Division 70 of the Income Tax Assessment Act 1997       101

70-10..................... Accounting for your disposal of items that stop being trading stock because of the change of definition........................................................................................ 102

70-20..................... Application of section 70-20 of the Income Tax Assessment Act 1997 to trading stock bought on or after 1 July 1997..................................................................... 104

70-55..................... Cost of live stock acquired by natural increase............... 104

70-70..................... Valuing interests in FIFs on hand at the start of 1991-92 105

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.......................... 105

70-100................... Application of section 70-100 of the Income Tax Assessment Act 1997 to disposals of trading stock outside ordinary course of business............................................ 106

70-105................... Application of section 70-105 of the Income Tax Assessment Act 1997 to deaths on or after 1 July 1997........................................................................................ 106

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.................................. 107

Part 2-40--Rules affecting employees and other taxpayers receiving PAYG withholding payments   108

Division 82--Pre-10 May 2006 entitlements to life benefit termination payments          108

Subdivision 82-A--Application of Division                                                     108

82-10..................... Pre-10 May 2006 entitlements--transitional termination payments        108

Subdivision 82-B--Transitional termination payments: general              110

82-10A.................. Recipient has reached preservation age........................... 110

82-10B.................. Lower cap amount.......................................................... 111

82-10C.................. Recipient under preservation age.................................... 113

82-10D.................. Upper cap amount........................................................... 114

Subdivision 82-C--Pre-payment statements                                                   115

82-10E................... Transitional termination payments--pre-payment statements.. 115

Subdivision 82-D--Directed termination payments made to superannuation and other entities               115

82-10F................... Directed termination payments....................................... 115

82-10G.................. Directed termination payments not assessable income and not exempt income        116

Subdivision 82-E--Pre-10 May 2006 entitlements and employment termination payments made after 1 July 2012                                                                                                       117

82-10H.................. Transitional termination payments may reduce ETP cap amount for payments under section 82-10 after 1 July 2012................................................................................ 117

Division 83A--Employee share schemes                                                        118

Subdivision 83A-A--Application of Division 83A of the Income Tax Assessment Act 1997      118

83A-5.................... Application of Division 83A of the Income Tax Assessment Act 1997    118

Subdivision 83A-B--Application of former provisions of the Income Tax Assessment Act 1936            121

83A-10.................. Savings--continued operation of former provisions...... 121

83A-15.................. Indeterminate rights........................................................ 122

Chapter 3--Specialist liability rules                                                       123

Part 3-1--Capital gains and losses: general topics                                         123

Division 102--Application of Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997         123

102-1..................... Application of Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997              123

102-5..................... Working out capital gains and capital losses................... 123

102-15................... Applying net capital losses............................................. 124

102-20................... Net capital gains, capital gains and capital losses for income years before 1998-99 125

102-25................... Transitional capital gains tax provisions for certain Cocos (Keeling) Islands and Norfolk Island assets 125

Division 104--CGT events                                                                                    128

Subdivision 104-C--End of a CGT asset                                                          128

104-25................... Cancellation, surrender and similar endings.................... 128

Subdivision 104-D--Bringing into existence a CGT asset                           128

104-40................... Granting an option.......................................................... 128

Subdivision 104-E--Trusts                                                                                  129

104-70................... Capital payment before 18 December 1986 for trust interest 129

Subdivision 104-G--Shares                                                                                 130

104-135................. Capital payment for shares.............................................. 130

Subdivision 104-I--Australian residency ends                                               130

104-165................. Choices made under subsection 104-165(2) of the Income Tax Assessment Act 1997            130

104-166................. Subsection 104-165(1) still applies if you continue to be a short term Australian resident      131

Subdivision 104-J--CGT events relating to roll-overs                                131

104-175................. Company ceasing to be member of wholly-owned group after roll-over 131

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..................................... 132

Subdivision 104-K--Other CGT events                                                            132

104-205................. Partial realisation of intellectual property........................ 132

104-235................. CGT event K7: asset used for old law R&D activities.... 133

Division 108--CGT assets                                                                                     135

Subdivision 108-A--What a CGT asset is                                                        135

108-5..................... CGT assets..................................................................... 135

Subdivision 108-B--Collectables                                                                       135

108-15................... Sets of collectables.......................................................... 135

Subdivision 108-D--Separate CGT assets                                                       136

108-75................... Capital improvements to CGT assets for which a roll-over may be available           136

108-85................... Improvement threshold................................................... 137

Division 109--Acquisition of CGT assets                                                      138

Subdivision 109-A--Operative rules                                                                 138

109-5..................... General acquisition rules................................................. 138

Division 110--Cost base and reduced cost base                                        139

Subdivision 110-A--Cost base                                                                            139

110-25................... Cost base of CGT asset of life insurance company or registered organisation         139

110-35................... Incidental costs............................................................... 139

Division 112--Modifications to cost base and reduced cost base     140

Subdivision 112-A--General rules                                                                    140

112-20................... Market value substitution rule......................................... 140

Subdivision 112-B--Special rules                                                                      140

112-100................. Effect of terminated gold mining exemptions.................. 140

Division 114--Indexation of cost base                                                            142

114-5..................... When indexation relevant................................................ 142

Division 118--Exemptions                                                                                     143

Subdivision 118-A--General exemptions                                                        143

118-10................... Interests in collectables................................................... 143

118-24A................ Pilot plant........................................................................ 143

Subdivision 118-B--Main residence                                                                 144

118-195................. Exemption--dwelling acquired from deceased estate..... 144

Subdivision 118-C--Goodwill                                                                             144

118-260................. Business exemption threshold........................................ 145

Division 121--Record keeping                                                                            146

121-15................... Retaining records under Division 121............................ 146

121-25................... Records for mergers between qualifying superannuation funds               146

Part 3-3--Capital gains and losses: special topics                                          147

Division 124--Replacement-asset roll-overs                                               147

Subdivision 124-C--Statutory licences                                                             147

124-140................. New statutory licence--ASGE licence etc...................... 147

124-141................. ASGE licence etc.--cost base of ineligible part.............. 148

124-142................. ASGE licence etc.--cost base of aquifer access licence etc. 149

Subdivision 124-I--Change of incorporation                                                 150

124-510................. Application of Subdivision 124-I of the Income Tax Assessment Act 1997             150

Division 125--Demerger relief                                                                            151

Subdivision 125-B--Consequences for owners of interests                         151

125-75................... Employee share schemes................................................ 151

Division 126--Roll-overs                                                                                        152

Subdivision 126-A--Merger of qualifying superannuation funds            152

126-100................. Merger of qualifying superannuation funds.................... 152

Subdivision 126-B--Transfer of life insurance business                             153

126-150................. Roll-over on transfer of life insurance business.............. 153

126-160................. Effects of roll-over.......................................................... 154

126-165................. References to Subdivision 126-B of the Income Tax Assessment Act 1997             155

Division 128--Effect of death                                                                              156

128-15................... Effect on the legal personal representative or beneficiary 156

Division 130--Investments                                                                                    157

Subdivision 130-A--Bonus shares and units                                                   157

130-20................... Issue of bonus shares or units........................................ 157

Subdivision 130-B--Rights                                                                                  158

130-40................... Exercise of rights............................................................ 158

Subdivision 130-C--Convertible notes                                                             158

130-60................... Shares or units acquired by converting a convertible note 159

Division 134--Options                                                                                             160

134-1..................... Exercise of options......................................................... 160

Division 136--Foreign residents                                                                         161

Subdivision 136-A--Making a capital gain or loss                                       161

136-25................... When an asset is taxable Australian property.................. 161

Division 140--Share value shifting                                                                   162

Subdivision 140-A--When is there share value shifting?                            162

140-7..................... Pre-1994 share value shifts irrelevant............................. 162

140-15................... Off-market buy backs..................................................... 162

Division 149--When an asset stops being a pre-CGT asset                163

149-5..................... Assets that stopped being pre-CGT assets under old law 163

Division 152--Small business relief                                                                   164

152-5..................... Small business roll-over chosen but no capital gain returned 164

152-10................... Small business roll-over not chosen and time remains to acquire a replacement asset              165

152-15................... Amendment of assessments............................................ 165

Part 3-5--Corporate taxpayers and corporate distributions                  167

Division 165--Income tax consequences of changing ownership or control of a company        167

Subdivision 165-CA--Applying net capital losses of earlier income years 167

165-95................... Application of Subdivision 165-CA of the Income Tax Assessment Act 1997        167

Subdivision 165-CB--Working out the net capital gain and the net capital loss for the income year of the change                                                                                                       168

165-105................. Application of Subdivision 165-CB of the Income Tax Assessment Act 1997         168

Subdivision 165-CC--Change of ownership or control of company that has an unrealised net loss        168

165-115E............... Choice to use global method to work out unrealised net loss 168

Subdivision 165-CD--Reductions after alterations in ownership or control of loss company   169

165-115U.............. Choice to use global method to work out adjusted unrealised loss           169

165-115ZC............ When certain notices to be given..................................... 169

165-115ZD............ Adjustment (or further adjustment) for interest realised at a loss after global method has been used       171

Subdivision 165-C--Deducting bad debts                                                        173

165-135................. Application of Subdivision 165-C of the Income Tax Assessment Act 1997           173

Division 166--Income tax consequences of changing ownership or control of a listed public company                                                                                                                    174

Subdivision 166-C--Deducting bad debts                                                        174

166-40................... Application of Subdivision 166-C of the Income Tax Assessment Act 1997           174

Division 167--Companies whose shares carry unequal rights to dividends, capital distributions or voting power                                                                                                      175

167-1..................... Application of provisions............................................... 175

Division 170--Treatment of company groups for income tax purposes               177

Subdivision 170-A--Transfer of tax losses within certain wholly-owned groups of companies                177

170-45................... Special rules affecting utilisation of losses in a bundle do not affect the amount of a tax loss that can be transferred....................................................................... 177

170-55................... Ordering rule for losses previously transferred under Subdivision 707-A of the Income Tax Assessment Act 1997................................................................................ 178

Subdivision 170-B--Transfer of net capital losses within certain wholly-owned groups of companies  178

170-101................. Application of Subdivision 170-B of the Income Tax Assessment Act 1997           178

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....................................................................... 178

170-155................. Ordering rule for losses previously transferred under Subdivision 707-A of the Income Tax Assessment Act 1997................................................................................ 179

Subdivision 170-C--Provisions applying to both transfers of tax losses and transfers of net capital losses within wholly-owned groups of companies                                     179

170-220................. Direct and indirect interests in the loss company............ 179

170-225................. Direct and indirect interests in the gain company............ 179

Subdivision 170-D--Transfer of life insurance business                             180

170-300................. Transfer of life insurance business................................. 180

Division 175--Use of a company's losses, deductions or bad debts to avoid income tax             181

Subdivision 175-CA--Tax benefits from unused net capital losses of earlier income years      181

175-40................... Application of Subdivision 175-CA of the Income Tax Assessment Act 1997        181

Subdivision 175-CB--Tax benefits from unused capital losses of the current year     181

175-55................... Application of Subdivision 175-CB of the Income Tax Assessment Act 1997         181

Subdivision 175-C--Tax benefits from unused bad debt deductions        182

175-78................... Application of Subdivision 175-C of the Income Tax Assessment Act 1997           182

Division 197--Tainted share capital accounts                                            183

Subdivision 197-A--Definitions                                                                         183

197-1..................... Definitions...................................................................... 183

Subdivision 197-B--General application provision                                     183

197-5..................... Application of new Division 197.................................... 184

Subdivision 197-C--Special provisions about companies whose share capital accounts were tainted when old Division 7B was closed off                                                      184

197-10................... Subdivision applies to companies whose share capital accounts were tainted when old Division 7B was closed off................................................................................... 184

197-15................... Account taken to have ceased to be tainted when old Division 7B was closed off   184

197-20................... After introduction day, account taken to have become tainted under new Division 197 to extent of previous tainting............................................................................ 185

197-25................... Special provisions if company chooses to untaint after introduction day 185

Part 3-6--The imputation system                                                                             189

Division 201--Object and application of Part 3-6                                    189

201-1..................... Estimated debits.............................................................. 189

Division 203--Benchmark rule                                                                           190

203-1..................... Franking periods straddling 1 July 2002........................ 190

Division 205--Franking accounts                                                                      191

205-1..................... Order of events provision............................................... 191

205-5..................... Washing estimated debits out of the franking account before conversion                192

205-10................... Converting the franking account balance to a tax paid basis--companies whose 2001-02 franking year ends on 30 June 2002............................................................. 192

205-15................... Converting the franking account balance to a tax paid basis--companies whose 2001-02 franking year ends before 30 June 2002....................................................... 193

205-20................... A late balancing company may elect to have its FDT liability determined on 30 June              195

205-25................... Franking deficit tax......................................................... 196

205-30................... Deferring franking deficit............................................... 196

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............................................................................... 197

205-70................... Tax offset arising from franking deficit tax liabilities...... 198

205-71................... Modification of franking deficit tax offset rules.............. 202

205-75................... Working out the tax offset for the first income year........ 203

205-80................... Application of Subdivision C of Division 5 of former Part IIIAA of the Income Tax Assessment Act 1936........................................................................................ 204

Division 208--Exempting entities and former exempting entities    205

208-111................. Converting former exempting company's exempting account balance on 30 June 2002          205

Division 210--Venture capital franking                                                         209

210-1..................... Order of events provision............................................... 209

210-5..................... Washing estimated venture capital debits out of the old sub-account before conversion          210

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

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............................................... 211

Division 214--Administering the imputation system                               212

214-1..................... Application..................................................................... 212

214-5..................... Entity must give a franking return................................... 213

214-10................... Notice to a specific corporate tax entity........................... 213

214-15................... Effect of a refund on franking returns............................. 213

214-20................... Franking returns for the income year.............................. 215

214-25................... Commissioner may make a franking assessment............ 215

214-30................... Commissioner taken to have made a franking assessment on first return 215

214-35................... Amendments within 3 years of the original assessment.. 216

214-40................... Amended assessments are treated as franking assessments 216

214-45................... Further return as a result of a refund affecting a franking deficit tax liability           217

214-50................... Later amendments--on request....................................... 217

214-55................... Later amendments--failure to make proper disclosure... 217

214-60................... Later amendments--fraud or evasion............................. 218

214-65................... Further amendment of an amended particular................. 218

214-70................... Other later amendments.................................................. 219

214-75................... Amendment on review etc.............................................. 219

214-80................... Notice of amendments.................................................... 219

214-85................... Validity of assessment.................................................... 219

214-90................... Objections....................................................................... 219

214-100................. Due date for payment of franking tax............................. 220

214-105................. General interest charge.................................................... 221

214-110................. Refunds of amounts overpaid......................................... 221

214-120................. Record keeping............................................................... 221

214-125................. Power of Commissioner to obtain information............... 222

214-135................. Interpretation................................................................... 222

Division 219--Imputation for life insurance companies                        223

219-40................... Reversing and replacing (on tax paid basis) certain franking credits that arose before 1 July 2002         223

219-45................... Reversing (on tax paid basis) certain franking debits that arose before 1 July 2002                224

Division 220--Imputation for NZ resident companies and related companies  226

220-1..................... Application to things happening on or after 1 April 2003 226

220-5..................... Residency requirement for income year including 1 April 2003              226

220-10................... NZ franking company cannot frank before 1 October 2003 226

220-35................... Extended time to make NZ franking choice.................... 227

220-501................. Franking and exempting accounts of new former exempting entities       227

Part 3-10--Financial transactions                                                                            231

Division 235--Particular financial transactions                                        231

Subdivision 235-I--Instalment trusts                                                                231

235-810................. Application of Subdivision 235-I of the Income Tax Assessment Act 1997             231

Division 242--Leases of luxury cars                                                                232

242-10................... Application..................................................................... 232

242-20................... Balancing adjustments.................................................... 232

Division 245--Forgiveness of commercial debts                                       233

Subdivision 245-A--Application of Division 245 of the Income Tax Assessment Act 1997        233

245-5..................... Application and saving................................................... 233

245-10................... Pre-28 June 1996 arrangements etc................................ 233

Division 247--Capital protected borrowings                                              235

Subdivision 247-A--Interim apportionment methodology                         235

247-5..................... Interim apportionment methodology............................... 235

247-10................... Products listed on the Australian Stock Exchange that have explicit put options     235

247-15................... Other capital protected products...................................... 237

247-20................... The indicator method...................................................... 237

247-25................... The percentage method................................................... 238

Subdivision 247-B--Other transitional provisions                                       238

247-75................... Post-July 2007 capital protected borrowings.................. 239

247-80................... Capital protected borrowings in existence on 1 July 2013 240

247-85................... Extensions and other changes......................................... 241

Division 253--Financial claims scheme for account-holders with insolvent ADIs           243

Subdivision 253-A--Tax treatment of entitlements under financial claims scheme     243

253-5..................... Application of section 253-5 of the Income Tax Assessment Act 1997    243

253-10................... Application of sections 253-10 and 253-15 of the Income Tax Assessment Act 1997             243

Part 3-25--Particular kinds of trusts                                                                     244

Division 275--Australian managed investment trusts                            244

Subdivision 275-A--Choice for capital treatment of MIT gains and losses 244

275-10................... Consequences of making choice--Commissioner cannot make certain amendments to previous assessments........................................................................................ 244

Subdivision 275-L--Modification for non-arm's length income               246

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              246

Division 276--Attribution managed investment trusts                           248

Subdivision 276-A--Application                                                                        248

276-5..................... Application of Division 276........................................... 248

Subdivision 276-B--Starting income year                                                      248

276-25................... Starting income year....................................................... 248

Subdivision 276-T--Becoming an AMIT: unders and overs                      249

276-700................. Application of Subdivision to MIT that becomes AMIT 249

276-705................. Accounting for unders and overs for base years before becoming an AMIT           249

Subdivision 276-U--Becoming an AMIT: CGT treatment of payment by trustee of AMIT       250

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.. 250

276-755................. Payment by trustee before 1 July 2011--limit on amendment of assessment          251

Part 3-30--Superannuation                                                                                         253

Division 290--Contributions                                                                                253

290-10................... Directed termination payments not deductible etc........... 253

290-15................... Early balancers--deduction limits from end of 2006-2007 income year to 1 July 2007           253

Division 291--Excess concessional contributions                                     255

Subdivision 291-A--Application of Division 291 of the Income Tax Assessment Act 1997        255

291-10................... Application of Division 291 of the Income Tax Assessment Act 1997     255

Subdivision 291-C--Modifications for defined benefit interests               255

291-170................. Transitional rules for notional taxed contributions.......... 255

Division 292--Excess non-concessional contributions tax                   259

292-80................... Application of excess non-concessional contributions tax from 10 May 2006 to 1 July 2007 259

292-80A................ Transitional release authority.......................................... 262

292-80B................ Giving a transitional release authority to a superannuation provider        263

292-80C................ Superannuation provider given transitional release authority must pay amount       263

292-85................... Non-concessional contributions cap for a financial year. 264

292-90................... Non-concessional contributions for a financial year....... 265

Division 293--Sustaining the superannuation contribution concession 266

Subdivision 293-A--Application of Division 293 tax rules                         266

293-10................... Application of Division 293 of the Income Tax Assessment Act 1997     266

Division 294--Transfer balance cap                                                                267

Subdivision 294-A--Application of Division 294 of the Income Tax Assessment Act 1997        267

294-10................... Application of Division 294 of the Income Tax Assessment Act 1997     267

294-30................... Minor excess transfer balances disregarded if remedied in first 6 months               267

294-55................... Repayment of limited recourse borrowing arrangements 268

294-80................... Structured settlement contributions made before 1 July 2017--debit increased to match credits             269

Subdivision 294-B--CGT relief                                                                         269

294-100................. Object............................................................................. 269

294-105................. Interpretation................................................................... 270

294-110................. Segregated current pension assets................................... 270

294-115................. Superannuation funds using the proportionate method--deemed sale and purchase of CGT asset          271

294-120................. Superannuation funds using the proportionate method--disregard initial capital gain but recognise deferred notional gain................................................................... 272

294-125................. Pooled superannuation trust using proportionate or alternative exemption method--deemed sale and purchase of CGT asset................................................................... 274

294-130................. Pooled superannuation trusts using proportionate or alternative exemption method--disregard initial capital gain but recognise deferred notional gain........................ 275

Division 295--Taxation of superannuation entities                                 277

Subdivision 295-B--Modifications of the Income Tax Assessment Act 1997 for 30 June 1988 assets    277

295-75................... Application of Subdivision............................................. 277

295-80................... Meaning of 30 June 1988 asset...................................... 277

295-85................... Cost base of 30 June 1988 asset..................................... 278

295-90................... Market value of stock exchange listed assets.................. 278

295-95................... Adjustment of cost base as at 30 June 1988--return of capital                279

295-100................. Exercise of rights............................................................ 279

Subdivision 295-C--Notices relating to contributions                                  280

295-190................. Deductions for personal contributions............................ 280

Subdivision 295-F--Exempt income                                                                 281

295-390................. Fixed interest complying ADFs--exemption of income attributable to certain 25 May 1988 deposits    281

Subdivision 295-G--Deductions                                                                         284

295-465................. Complying funds--deductions for insurance premiums. 284

Subdivision 295-I--No-TFN contributions income                                       284

295-610................. No-TFN contributions income........................................ 284

Division 301--Superannuation member benefits paid from complying plans etc.           286

301-5..................... Extended application to certain foreign superannuation funds  286

301-85................... Extended meaning of disability superannuation benefit for superannuation income stream     286

Division 302--Superannuation death benefits paid from complying plans etc. 287

302-5..................... Extended application to certain foreign superannuation funds  287

302-195................. Extended meaning of death benefits dependant for superannuation income stream 287

302-195A.............. Meaning of death benefits dependant for 2008-2009 income year           288

Division 303--Superannuation benefits paid in special circumstances  289

303-10................... Superannuation lump sum member benefit paid to member having a terminal medical condition            289

Division 304--Superannuation benefits in breach of legislative requirements etc.         290

304-15................... Excess payments from release authorities....................... 290

Division 305--Superannuation benefits paid from non-complying superannuation plans           291

Subdivision 305-B--Superannuation benefits from foreign superannuation funds     291

305-80................... Lump sums paid into complying superannuation plans post-FIF abolition              291

Division 306--Roll-overs etc.                                                                               293

306-10................... Roll-over superannuation benefit--directed termination payment            293

Division 307--Key concepts relating to superannuation benefits    294

307-125................. Treatment of tax free component of existing pension payments etc.         294

307-127................. Extension--income stream replacing an earlier one because of an involuntary roll-over         297

307-230................. Total superannuation balance--modification for transfer balance just before 1 July 2017       298

307-290................. Taxed and untaxed elements of death benefit superannuation lump sums                299

307-345................. Low rate component--Effect of rebate under the Income Tax Assessment Act 1936               299

Part 3-32--Co-operatives and mutual entities                                                  300

Division 316--Demutualisation of friendly society health or life insurers           300

Subdivision 316-A--Application                                                                        300

316-1..................... Application of Division 316 of the Income Tax Assessment Act 1997     300

Part 3-35--Insurance business                                                                                   301

Division 320--Life insurance companies                                                       301

Operative provisions                                                                                             301

Subdivision 320-A--Preliminary                                                                       301

320-5..................... Life insurance companies that are friendly societies........ 301

Subdivision 320-C--Deductions and capital losses                                        302

320-85................... Deduction for increase in value of liabilities under risk components of life insurance policies                302

Subdivision 320-D--Taxable income and tax loss of life insurance companies            302

320-100................. Savings--tax losses of previous income years............... 303

Subdivision 320-F--Virtual PST                                                                        303

320-170................. Transfer of part of an asset to a virtual PST.................... 303

320-175................. Transfers of assets to virtual PST................................... 304

320-180................. Deferred annuities purchased before 1 July 2007........... 305

Subdivision 320-H--Segregation of assets for the purpose of discharging exempt life insurance policies            305

320-225................. Transfer of part of an asset to segregated exempt assets. 305

320-230................. Transfers of assets to segregated exempt assets.............. 306

Division 322--Assistance for policyholders with insolvent general insurers      308

Subdivision 322-B--Tax treatment of entitlements under financial claims scheme     308

322-25................... Application of section 322-25 of the Income Tax Assessment Act 1997  308

322-30................... Application of section 322-30 of the Income Tax Assessment Act 1997  308

Part 3-45--Rules for particular industries and occupations                   309

Division 328--Small business entities                                                               309

328-1..................... Definitions...................................................................... 309

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........................................................ 310

328-111................. Access to certain small business concessions for former STS taxpayers that are winding up a business........................................................................................ 310

328-112................. Working out whether you are a small business entity for certain small business concessions--entities connected with you......................................................... 311

328-115................. When you stop using the STS accounting method.......... 312

328-120................. Continuing to use the STS accounting method............... 313

328-125................. Meaning of STS accounting method............................... 314

328-175................. Choices made in relation to depreciating assets used in primary production business              314

328-180................. Increased access to accelerated depreciation from 12 May 2015 to 30 June 2020    314

328-185................. Depreciating assets allocated to STS pools..................... 317

328-195................. Opening pool balances for 2007-08 income year............ 318

328-200................. General small business pool for the 2012-13 income year 318

328-440................. Taxpayers who left the STS on or after 1 July 2005....... 319

Division 355--Research and Development                                                   320

Subdivision 355-D--Registration for activities before 2011-12 income year                320

355-200................. Registration for activities before 2011-12 income year... 320

Subdivision 355-E--Balancing adjustments for decline in value deductions for assets used in R&D activities    320

355-320................. Balancing adjustment--assets only used for R&D activities 321

355-325................. Balancing adjustment--R&D partnership assets only used for R&D activities       324

355-340................. Balancing adjustment--tax exempt entities that become taxable               328

Subdivision 355-F--Integrity rules                                                                   328

355-415................. Expenditure reduced to reflect group mark-ups.............. 328

Subdivision 355-K--Modified application of the old R&D law                 329

355-550................. Prepayments of R&D expenditure extending into the 2011-12 income year            329

Subdivision 355-M--Undeducted core technology expenditure                 330

355-600................. Scope.............................................................................. 330

355-605................. Core technology that is a depreciating asset.................... 331

355-610................. Core technology that is not a depreciating asset.............. 331

Subdivision 355-W--Other matters                                                                  331

355-720................. Certain related amounts may be reduced if notional deductions exceeded $100 million           332

Division 375--Australian films                                                                            333

Subdivision 375-G--Film losses                                                                         333

375-100................. Film component of tax loss for 1997-98 or later income year  333

375-105................. Film component of tax loss for 1989-90 to 1996-97 income years          333

375-110................. Film loss for 1989-90 or later income year..................... 333

Division 392--Long-term averaging of primary producers' tax liability            334

392-1..................... Application of Division 392 of the Income Tax Assessment Act 1997     334

392-25................... Transitional provision--election under section 158A of the Income Tax Assessment Act 1936              334

Division 393--Farm management deposits                                                   336

Subdivision 393-A--Tax consequences of farm management deposits   336

393-1..................... Application of Division 393 of the Income Tax Assessment Act 1997     336

393-5..................... Unrecouped FMD deduction.......................................... 336

393-10................... Unrecouped FMD deduction for deposits made as a result of section 25B of the Loan (Income Equalization Deposits) Act 1976......................................................... 337

393-27................... Trustee may choose that a beneficiary is a chosen beneficiary of the trust               337

393-30................... Unclaimed moneys......................................................... 338

Subdivision 393-B--Meaning of farm management deposit and owner 338

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......................................................... 338

Division 410--Copyright collecting societies                                               340

410-1..................... Application of section 51-43 of the Income Tax Assessment Act 1997    340

Division 415--Designated infrastructure projects                                   341

Subdivision 415-B--Application of Subdivision 415-B of the Income Tax Assessment Act 1997             341

415-10................... Application of Subdivision 415-B of the Income Tax Assessment Act 1997           341

Part 3-50--Climate change                                                                                          342

Division 420--Registered emissions units                                                      342

Subdivision 420-A--General application provision                                     342

420-1..................... Application of Division 420 of the Income Tax Assessment Act 1997     342

Part 3-80--Roll-overs applying to assets generally                                        343

Division 615--Roll-overs for business restructures                                 343

Subdivision 615-A--Modifications for roll-overs between the 2011 and 2012 Budget times     343

615-5..................... Roll-overs between the 2011 and 2012 Budget times..... 343

615-10................... Modifications--when additional consequences can apply 343

615-15................... Modifications--trading stock......................................... 344

615-20................... Modifications--revenue assets....................................... 344

Division 620--Assets of wound-up corporation passing to corporation with not significantly different ownership                                                                                              345

Subdivision 620-A--Corporations covered by Subdivision 124-I             345

620-10................... Application of Subdivision 620-A of the Income Tax Assessment Act 1997           345

Part 3-90--Consolidated groups                                                                               346

Division 700--Application of Part 3-90 of Income Tax Assessment Act 1997  346

700-1..................... Application of Part 3-90 of Income Tax Assessment Act 1997                346

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               347

Subdivision 701-A--Preliminary                                                                       347

701-1..................... Transitional group and transitional entity........................ 347

701-5..................... Chosen transitional entity................................................ 348

701-7..................... Working out the cost base or reduced cost base of a pre-CGT asset after certain roll-overs    349

701-10................... Interpretation................................................................... 350

Subdivision 701-B--Modified application of provisions                             350

701-15................... Tax cost and trading stock value not set for assets of chosen transitional entities    350

701-20................... Working out allocable cost amount on formation for subsidiary members other than chosen transitional entities........................................................................................ 351

701-25................... No operation of value shifting and loss transfer provisions to membership interests in chosen transitional entities............................................................................. 354

701-32................... No adjustment of amount of liabilities required in working out allocable cost amount             354

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.............. 355

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     356

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.............................................................................. 357

701-50................... Increased allocable cost amount for leaving entity if it takes privatised asset brought into group by chosen transitional entity............................................................. 358

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      362

701A-1.................. Continuing majority-owned entity, designated group etc. 362

701A-5.................. Modified application of Part 3-90 of Income Tax Assessment Act 1997 to trading stock of continuing majority-owned entity..................................................... 363

701A-7.................. Modified application of Part 3-90 of Income Tax Assessment Act 1997 to registered emissions units of continuing majority-owned entity................................... 364

701A-10................ Modified application of Part 3-90 of Income Tax Assessment Act 1997 to certain internally generated assets of continuing majority-owned entity................................... 365

Division 701B--Modified application of provisions of Income Tax Assessment Act 1997 relating to CGT event L1                                                                                                 371

701B-1.................. Modified application of CGT Consolidation provisions to allow immediate availability of capital loss for CGT event L1.......................................................................... 371

Division 701C --Modified application etc. of provisions of Income Tax Assessment Act 1997: transitional foreign-held membership structures                                       373

Subdivision 701C-A --Overview                                                                         373

701C-1 .................. Overview........................................................................ 373

Subdivision 701C-B --Membership rules allowing foreign holding         374

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........................................................................................ 374

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...................................................................... 376

701C-20................ Transitional foreign-held subsidiaries and transitional foreign-held indirect subsidiaries         377

Subdivision 701C-C--Modifications of tax cost setting rules                     378

Application and object                                                                                          379

701C-25................ Application and object of this Subdivision..................... 379

Basic modification                                                                                                 379

701C-30................ Transitional foreign-held subsidiary to be treated as part of head company             379

Other modifications                                                                                               380

701C-35................ Trading stock value not set for assets of transitional foreign-held subsidiaries        380

701C-40................ Cost setting rules for exit cases--modification of core rules 380

701C-50................ Cost setting rules for exit cases--reference to modification of core rule  381

Division 701D --Transitional foreign loss makers                                    382

Subdivision 701D-A --Object of this Division                                                 382

701D-1 .................. Object of this Division.................................................... 382

Subdivision 701D-B --Rules allowing transitional foreign loss makers to remain outside consolidated group    382

701D-10 ................ Transitional foreign loss maker not member of group if certain conditions satisfied                383

701D-15 ................ Choice to apply transitional rules to entity...................... 385

Division 702--Modified application of this Act to assets that an entity brings into a consolidated group                                                                                                                    386

702-1..................... Modified application of section 40-77 of this Act to assets that an entity brings into a consolidated group........................................................................................ 386

702-4..................... Extended operation of subsection 40-285(3).................. 387

702-5..................... Modified application of subsection 40-285(6) of this Act after entity brings assets into consolidated group........................................................................................ 388

Division 703--Consolidated groups and their members                        390

703-30................... Debt interests that are not membership interests............. 390

703-35................... Employee share schemes................................................ 390

Division 705--Tax cost setting amount for assets where entities become members of consolidated groups                                                                                                                    391

Subdivision 705-E--Expenditure relating to exploration, mining or quarrying          391

705-300................. Application and object of this Subdivision..................... 391

705-305................. Rules affecting depreciating assets.................................. 392

705-310................. Adjustable value of head company's notional assets...... 394

Division 707--Losses for head companies when entities become members etc.                396

Subdivision 707-A--Transfer of losses to head company                           396

707-145................. Certain choices to cancel the transfer of a loss may be revoked               396

Subdivision 707-C--Amount of transferred losses that can be utilised    397

707-325................. Increasing the available fraction for a bundle of losses by increasing the real loss-maker's modified market value............................................................................... 397

707-326................. Events involving only value donor and real loss-maker not covered by rule against inflation of modified market value.................................................................... 401

707-327................. Choosing available fraction to apply to value donor's loss 402

707-328................. Income year and conditions for possible transfer under Division 170 of the Income Tax Assessment Act 1997........................................................................................ 404

707-328A.............. Some events involving only group members not covered by rule against inflation of modified market value........................................................................................ 406

707-329................. Modified market value at a time before 8 December 2004 408

707-350................. Alternative loss utilisation regime to Subdivision 707-C of the Income Tax Assessment Act 1997         409

707-355................. Ignore certain losses in working out when a choice can be made under this Subdivision        411

Subdivision 707-D--Special rules about losses                                               412

707-405................. Special rules about losses referable to part of income year 412

Division 709--Other rules applying when entities become subsidiary members etc.     413

Subdivision 709-D--Deducting bad debts                                                        413

709-200................. Application of Subdivision 709-D of the Income Tax Assessment Act 1997           413

Division 712--Certain rules for where entities cease to be subsidiary members of consolidated groups                                                                                                                    414

Subdivision 712-E--Expenditure relating to exploration, mining or quarrying          414

712-305................. Reducing adjustable value of head company's notional asset.. 414

Division 713--Rules for particular kinds of entities                                415

Subdivision 713-L--Transitional relief for certain transactions relating to life insurance companies  415

713-500................. Object of Subdivision..................................................... 415

713-505................. When this Subdivision applies (first case)...................... 415

713-510................. When this Subdivision applies (second case)................. 416

713-515................. Entities must choose the relief......................................... 417

713-520................. Conditions...................................................................... 417

713-525................. Time of transfer.............................................................. 418

713-530................. What the relief is............................................................. 419

713-535................. Subsequent consequences............................................... 419

713-540................. Requirement to notify happening of new event............... 421

713-545................. Discount capital gain in certain cases.............................. 421

Subdivision 713-M--General insurance companies                                     422

713-700................. Application..................................................................... 422

Division 715--Interactions between the consolidation rules and other areas of the income tax law    423

Subdivision 715-F--Interactions with Division 230 (financial arrangements)              423

715-380................. Exit history rule not to affect certain matters related to Division 230 financial arrangements   423

Subdivision 715-J--Entry history rule and choices                                      424

715-658................. Application..................................................................... 424

715-659................. Extension of time for making choice if joining time was before commencement     424

Subdivision 715-K--Exit history rule and choices                                        424

715-698................. Application..................................................................... 425

715-699................. Extension of time for making choice if leaving time was before commencement     425

Division 716--Miscellaneous special rules                                                    426

Subdivision 716-G--Software development pools                                         426

716-340................. Expenditure incurred before 1 July 2001 and allocated to a software pool               426

Division 719--MEC rules                                                                                       427

Subdivision 719-A--Modified application of Part 3-90 to MEC groups 427

719-2..................... Modified application of Part 3-90 to MEC groups......... 427

Subdivision 719-B--MEC groups and their members                                  428

719-5..................... Debt interests that are not membership interests............. 428

719-10................... Effect of Division 701C.................................................. 428

719-15................... Modified effect of subsection 701D-10(2)..................... 428

719-30................... Employee share schemes................................................ 429

Subdivision 719-C--Cost setting                                                                        429

719-160................. Transitional cost setting rules on joining have effect with modifications  429

719-161................. Modified effect of section 701-1..................................... 430

719-163................. Modified effect of section 701-35................................... 431

719-165................. Modified effect of paragraph 701-45(1)(b)..................... 431

Subdivision 719-F--Losses                                                                                  432

719-305................. Available fraction for bundle of losses not affected by concessional rules               432

719-310................. Certain choices may be revoked...................................... 432

Subdivision 719-I--Bad debts                                                                             432

719-450................. Application of Subdivision 719-I of the Income Tax Assessment Act 1997             432

Division 721--Liability for payment of tax where head company fails to pay on time                433

Subdivision 721-A--Application of Division                                                  433

721-25................... References in tax sharing agreements to former table item 25  433

Part 3-95--Value shifting                                                                                              434

Division 723--Direct value shifting by creating right over non-depreciating asset       434

723-1..................... Application of Division 723........................................... 434

Division 725--Direct value shifting affecting interests in companies and trusts              435

725-1..................... Application of Division 725........................................... 435

Division 727--Indirect value shifting affecting interests in companies and trusts, and arising from non-arm's length dealings                                                            436

727-1..................... Application of Division 727........................................... 436

727-230................. Transitional exclusion for certain indirect value shifts relating mainly to services    437

727-470................. Affected interests do not include equity or loan interests owned by entity that is eligible to be an STS taxpayer........................................................................................ 438

Chapter 4--International aspects of income tax                      439

Part 4-5--General                                                                                                              439

Division 815--Cross-border transfer pricing                                             439

Subdivision 815-A--Cross-border transfer pricing                                      439

815-1..................... Application of Subdivision 815-A of the Income Tax Assessment Act 1997           439

815-5..................... Cross-border transfer pricing guidance........................... 439

815-10................... Scheme penalty applies in pre-commencement period as if only the old law applied               440

815-15................... Application of Subdivisions 815-B, 815-C and 815-D of the Income Tax Assessment Act 1997            440

Division 820--Application of the thin capitalisation rules                    442

820-10................... Application of Division 820 of the Income Tax Assessment Act 1997     442

820-12................... Application of Division 974 of the Income Tax Assessment Act 1997 for the purposes of Division 820 of that Act.................................................................................. 442

820-45................... Transitional provision--accounting standards and prudential standards  443

Division 830--Application of the foreign hybrid rules                           445

830-1..................... Standard application........................................................ 445

830-15................... Modified version of income tax law to apply for certain past income years             446

830-20................... Modifications of income tax law..................................... 448

Division 832--Hybrid mismatch rules                                                             450

Subdivision 832-A--Application of Division 832 of the Income Tax Assessment Act 1997        450

832-10................... Application of Division 832 of the Income Tax Assessment Act 1997 (other than imported hybrid mismatch rule)................................................................................ 450

832-15................... Application of imported hybrid mismatch rule................ 450

Division 840--Withholding taxes                                                                       452

Subdivision 840-M--Managed investment trust amounts                           452

840-805................. Managed investment trust amounts................................. 452

840-810................. Payment of tax under section 840-805............................ 453

Subdivision 840-S--Seasonal Labour Mobility Program withholding tax 453

840-905................. Application of Subdivision 840-S of the Income Tax Assessment Act 1997            454

Division 842--Exempt Australian source income and gains of foreign residents            455

Subdivision 842-I--Investment manager regime                                          455

842-207................. Application of replacement version of Subdivision 842-I 455

842-208................. Modified meaning of IMR foreign fund for the purposes of earlier income years   456

842-209................. Residence of corporate limited partnerships.................... 456

842-210................. Treatment of IMR foreign fund that is a corporate tax entity 457

842-215................. Treatment of foreign resident beneficiary that is not a trust or partnership               458

842-220................. Treatment of foreign resident partner that is not a trust or partnership     462

842-225................. Treatment of trustee of an IMR foreign fund.................. 464

842-230................. Pre-2012 IMR deduction................................................ 467

842-235................. Pre-2012 IMR capital loss.............................................. 467

842-240................. Pre-2012 non-IMR net income, pre-2012 non-IMR Division 6E net income and pre-2012 non-IMR net capital gain................................................................................. 467

842-245................. Pre-2012 non-IMR partnership net income and pre-2012 non-IMR partnership loss            469

Division 880--Sovereign entities and activities                                          471

880-1..................... Application of Division 880 of the Income Tax Assessment Act 1997     471

880-5..................... Certain income of sovereign entity in respect of a scheme is non-assessable non-exempt income if covered by a private ruling................................................................ 471

880-10................... Certain amounts of sovereign entity in respect of a scheme are not deductible if covered by a private ruling........................................................................................ 472

880-15................... Sovereign entity's capital gain from membership interest etc.--gain disregarded    472

880-20................... Sovereign entity's capital loss from membership interest etc.--loss disregarded     473

880-25................... Asset of sovereign entity--deemed sale and purchase.... 473

Chapter 5--Administration                                                                            475

Part 5-35--Miscellaneous                                                                                              475

Division 909--Regulations                                                                                     475

909-1..................... Regulations..................................................................... 475

Chapter 6--The Dictionary                                                                            476

Part 6-1--Concepts and topics                                                                                   476

Division 960--General                                                                                             476

Subdivision 960-B--Utilisation of tax attributes                                           476

960-20................... Utilisation--corporate loss carry back............................ 476

Subdivision 960-E--Entities                                                                                476

960-100................. Effect of this Subdivision............................................... 477

960-105................. Entities, and members of entities, benefiting from the application of this Subdivision             477

960-110................. No taxation consequences to result from changes to managed investment scheme  478

960-115................. Certain entities treated as agents...................................... 479

Subdivision 960-M--Indexation                                                                         479

960-262................. Application of Subdivision 960-M of the Income Tax Assessment Act 1997          479

960-275................. Indexation factor............................................................. 479

Endnotes                                                                                                                                  481

Endnote 1--About the endnotes                                                                          481

Endnote 2--Abbreviation key                                                                              483

Endnote 3--Legislation history                                                                           484

Endnote 4--Amendment history                                                                         501


An Act setting out application and transitional provisions for the Income Tax Assessment Act 1997

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

Endnotes

Endnote 1--About the endnotes

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 the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation "(md)" added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation "(md not incorp)" is added to the details of the amendment included in the amendment history.

 

Endnote 2--Abbreviation key

 

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)

LIA = Legislative Instruments Act 2003

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

Income Tax (Transitional Provisions) Act 1997

40, 1997

17 Apr 1997

1 July 1997

 

Tax Law Improvement Act 1997

121, 1997

8 July 1997

Sch 2 (items 1, 2), Sch 3 (items 1, 2), Sch 4 (items 1-4), Sch 5 (items 1, 2), Sch 6 (items 1, 2), Sch 7 (item 1), Sch 8 (item 1) , Sch 9 (items 1, 2), Sch 10 (item 1) and Sch 11 (item 1): 1 July 1997 (s 2(3))

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

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 (item 1): 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 5 (items 13, 14): 22 Feb 1999 (s 2(2))

Sch 1 (item 18)

Taxation Laws Amendment Act (No. 3) 2000

66, 2000

22 June 2000

Sch 1: 22 Sept 1999 (s 2(2))

--

New Business Tax System (Miscellaneous) Act (No. 2) 2000

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))

--

New Business Tax System (Thin Capitalisation) Act 2001

162, 2001

1 Oct 2001

Sch 1 (items 20-22): 1 July 2001 (s 2(1))

--

Taxation Laws Amendment (Research and Development) Act 2001

170, 2001

1 Oct 2001

Sch 2 (item 3): 1 Oct 2001 (s 2(1))

--

New Business Tax System (Imputation) Act 2002

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)

New Business Tax System (Consolidation) Act (No. 1) 2002

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 18: 29 June 2002 (s 2(1) item 11)

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 3 (items 79-96): 30 June 2001 (s 2(1) item 9)

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 25 (items 11, 12), Sch 26 (items 5-8), Sch 27 (item 20) and Sch 28 (item 13): 29 June 2002 (s 2(1) items 15, 17)

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)
Sch 10 (item 24): 30 June 2003 (s 2(1) item 10)

--

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
Remainder: Royal Assent

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 (items 1, 19, 34, 75, 76): 25 June 2004 (s 2(1) items 13, 16)
Sch 2 (item 9): 24 Oct 2002 (s 2(1) item 15)

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)
Sch 5: 24 Oct 2002 (s 2(1) item 6)
Sch 7 (item 9): 30 June 2003 (s 2(1) item 8)

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
Schedule 12 (items 7, 8, 10): 1 July 2000
Schedule 12 (item 9): 1 July 2001

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
Remainder: Royal Assent

--

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
Schedule 5 (items 4, 5): 1 July 2002

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
Remainder: Royal Assent

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
Remainder: Royal Assent

Sch. 2 (item 8) and Sch. 4 (item 112)

Tax Laws Amendment (Simplified Superannuation) Act 2007

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 4 (item 10): 12 Apr 2007 (s 2(1) item 10)

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): 24 Mar 2010 (s 2(1) item 9)

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)
Sch 5: 21 June 2007 (s 2(1) item 4)

--

Tax Laws Amendment (Small Business) Act 2007

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 (item 227): 30 June 2014

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
Schedule 10 (items 89, 90): 1 July 2010

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)
Remainder: Royal Assent

--

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)

Tax Laws Amendment (Transfer of Provisions) Act 2010

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)

--

Superannuation Legislation Amendment Act 2010

117, 2010

16 Nov 2010

s 4: 16 Nov 2010 (s 2(1) item 1)
Sch 2 (items 1, 4, 5): 1 Dec 2010 (s 2(1) item 3 and F2010L03106)
Sch 2 (item 7): 1 Jan 2017 (s 2(1) item 4)

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)
Sch 2 (item 3): 1 July 2016 (s 2(1) item 3)

--

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)
Sch 3 (item 12): 1 Jan 2017 (s 2(1) item 8)

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)

Tax Laws Amendment (Research and Development) Act 2011

93, 2011

8 Sept 2011

Schedule 3 (item 108) and Schedule 4 (items 1-6, 10-15): Royal Assent

Sch. 4 (items 1-6)

Clean Energy (Consequential Amendments) Act 2011

132, 2011

18 Nov 2011

Schedule 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
Schedule 2 (items 65, 66): 29 Mar 2012

Sch. 1 (item 10) and Sch. 2 (item 66)

Tax Laws Amendment (2012 Measures No. 3) Act 2012

58, 2012

21 June 2012

Schedule 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

--

Tax Laws Amendment (Investment Manager Regime) Act 2012

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

Schedule 2 (item 40): 3 Dec 2012 (s 2(1))

--

Tax and Superannuation Laws Amendment (Increased Concessional Contributions Cap and Other Measures) Act 2013

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
Sch 5 (item 21): 1 July 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 4): 3 Dec 2014 (s 2(1) item 15)
Sch 11 (items 7-9): 28 June 2013 (s 2(1) item 16)

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))

Tax Laws Amendment (Temporary Budget Repair Levy) Act 2014

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)

--

Treasury Legislation Amendment (Repeal Day) Act 2015

2, 2015

25 Feb 2015

Sch 2 (item 34): 1 July 2015 (s 2(1) item 4)
Sch 2 (item 73): 25 Feb 2015 (s 2(1) item 5)

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)

--

Tax Laws Amendment (Research and Development) Act 2015

13, 2015

5 Mar 2015

Sch 1 (items 7-9): 5 Mar 2015 (s 2(1) item 2)
Sch 1 (items 15-17): 1 July 2024 (s 2(1) item 3)

Sch 1 (item 9) and Sch 1 (item 17)

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 7 (item 22): 20 Mar 2015 (s 2(1) item 15)

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)
Sch 4 (item 53): 17 Sept 2015 (s 2(1) item 5)

s 4 and Sch 1 (item 5)

Tax Laws Amendment (Norfolk Island CGT Exemption) Act 2016

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)

--

Statute Update Act 2016

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 10 (items 28, 49-54): 1 July 2018 (s 2(1) item 5)

Sch 1 (item 36), Sch 2 (item 13), Sch 3 (item 9), Sch 9 (item 5), Sch 10 (item 93) and Sch 10 (items 49-54)

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)

--

Treasury Laws Amendment (Personal Income Tax Plan) Act 2018

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)

--

Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019

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))

--

 

Endnote 4--Amendment history

 

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

s. 15-15...................................

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. 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-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

s. 40-293.................................

ad. No. 93, 2011

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

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 104-J heading.......

rs. No. 41, 2005

s. 104-175...............................

ad. No. 46, 1998

 

am. No. 114, 2000; No. 101, 2006

Heading to s. 104-185............. ................................................

rs. No. 101, 2006

s. 104-185...............................

ad. No. 173, 2000

 

am. No. 101, 2006; No. 55, 2007

Heading to s. 104-190............. ................................................

rs. No. 101, 2006

 

rep. 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. 118-195...............................

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 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. 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

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

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. 307-290...............................

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

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

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

s 355-325................................

ad No 93, 2011

 

am No 13, 2015 (Sch 1 item 15)

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

 

Subdivision 355-W..................

rep No 13, 2015

s 355-720................................

ad No 13, 2015

 

rep No 13, 2015

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

 

s. 701-15.................................

ad. No. 90, 2002

 

am. No. 16, 2003; No. 83, 2004

Note to s. 701-15.....................

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...................

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


 



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