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New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002
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Department of the Treasury
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C2014C00749
29 June 2010
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1 Short title
2 Commencement
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3 Schedule(s)
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Schedule 1—Consolidation: membership rules
Income Tax Assessment Act 1997
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Schedule 2—Consolidation: miscellaneous changes to asset cost provisions
Income Tax Assessment Act 1997
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Schedule 3—Consolidation: new Subdivision 705-B (tax cost setting amount on group formation)
Income Tax Assessment Act 1997
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Schedule 4—Consolidation: reset cost base assets held on revenue account
Income Tax Assessment Act 1997
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Schedule 5—Consolidation: imputation
Income Tax Assessment Act 1997
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Schedule 6—Consolidation: international tax
Income Tax Assessment Act 1997
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Schedule 7—Consolidation: application and transitional asset cost provisions
Income Tax (Transitional Provisions) Act 1997
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Schedule 8—Consolidation: amendment of transitional provisions for losses
Income Tax (Transitional Provisions) Act 1997
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Schedule 9—Consolidation: transitional provisions for international tax
Income Tax (Transitional Provisions) Act 1997
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Schedule 10—Consolidation: consequential provisions for international tax
Income Tax Assessment Act 1936
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Schedule 11—Consolidation: amendment of transitional provision about limiting access to group concessions
New Business Tax System (Consolidation) Act (No. 1) 2002
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Schedule 12—Consolidation: amendments of Dictionary
Income Tax Assessment Act 1997
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Schedule 13—Exempting entities and former exempting entities
Income Tax Assessment Act 1997
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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
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Part 3—Dictionary amendments
Income Tax Assessment Act 1997
Part 4—Application of amendments
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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
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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
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Part 5—Dictionary amendments
Income Tax Assessment Act 1997
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Schedule 16—Demerger relief
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Part 1—CGT relief
Income Tax Assessment Act 1997
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Part 2—Dividend relief
Income Tax Assessment Act 1936
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Part 3—Consequential amendments
Income Tax Assessment Act 1997
Part 4—Transitional
Part 5—Application
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Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
Endnote 5—Uncommenced amendments [none]
Endnote 6—Modifications [none]
Endnote 7—Misdescribed amendments [none]
Endnote 8—Miscellaneous [none]