Skip to main
Help and resources
Register
for My Account
Sign in
to My Account
Search
Australian Government
Federal Register of Legislation
Site navigation
Constitution
Acts
Legislative instruments
Notifiable instruments
Gazettes
Administrative Arrangements
Prerogative instruments
Norfolk Island
Home
Acts
In force
Text
Details
Authorises
Downloads
All versions
Interactions
New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002
In force
Administered by
Department of the Treasury
Superseded version
View latest version
Order print copy
Save this title to My Account
Set up an alert
C2004A01027
29 June 2002
-
28 June 2002
Legislation text
View document
Select value
Act
Filter active
Table of contents
Enter text to search the table of contents
1 Short title
2 Commencement
3 Schedule(s)
Collapse
4 Amendment of income tax assessments
Schedule 1—Consolidation: membership rules
Income Tax Assessment Act 1997
Schedule 2—Consolidation: miscellaneous changes to asset cost provisions
Income Tax Assessment Act 1997
Schedule 3—Consolidation: new Subdivision 705 B (tax cost setting amount on group formation)
Income Tax Assessment Act 1997
Schedule 4—Consolidation: reset cost base assets held on revenue account
Income Tax Assessment Act 1997
Collapse
705 40 Tax cost setting amount for reset cost base assets held on revenue account
Collapse
Schedule 5—Consolidation: imputation
Income Tax Assessment Act 1997
Collapse
Schedule 6—Consolidation: international tax
Income Tax Assessment Act 1997
Collapse
Schedule 7—Consolidation: application and transitional asset cost provisions
Income Tax (Transitional Provisions) Act 1997
Collapse
Schedule 8—Consolidation: amendment of transitional provisions for losses
Income Tax (Transitional Provisions) Act 1997
Collapse
Schedule 9—Consolidation: transitional provisions for international tax
Income Tax (Transitional Provisions) Act 1997
Collapse
Schedule 10—Consolidation: consequential provisions for international tax
Income Tax Assessment Act 1936
Collapse
Schedule 11—Consolidation: amendment of transitional provision about limiting access to group concessions
New Business Tax System (Consolidation) Act (No. 1) 2002
Collapse
Schedule 12—Consolidation: amendments of Dictionary
Income Tax Assessment Act 1997
Collapse
Schedule 13—Exempting entities and former exempting entities
Income Tax Assessment Act 1997
Collapse
Schedule 14—Loss integrity rules: global method of valuing assets
Part 1—Income Tax Assessment Act 1997
Part 2—Income Tax (Transitional Provisions) Act 1997
Collapse
Part 3—Dictionary amendments
Income Tax Assessment Act 1997
Part 4—Application of amendments
Schedule 15—Value shifting
Part 1—New Divisions inserted in the Income Tax Assessment Act 1997
Part 2—Amendment of the Income Tax (Transitional Provisions) Act 1997
Collapse
Part 3—Consequential amendment of the Income Tax Assessment Act 1997
Division 1—Amendments
Division 2—Saving and transitional provisions
Part 4—Consequential amendment of the Income Tax Assessment Act 1936
Collapse
Part 5—Dictionary amendments
Income Tax Assessment Act 1997
Schedule 16—Demerger relief
Collapse
Part 1—CGT relief
Income Tax Assessment Act 1997
Collapse
Part 2—Dividend relief
Income Tax Assessment Act 1936
Collapse
Part 3—Consequential amendments
Income Tax Assessment Act 1997
Part 4—Transitional
Part 5—Application