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 and Other Measures) Act 2003
In force
Administered by
Department of the Treasury
Latest version
View as made version
Order print copy
Save this title to My Account
Set up an alert
C2010C00604
29 June 2010
Legislation text
View document
Select value
Act
Filter active
Table of contents
Enter text to search the table of contents
1 Short title [see Note 1]
2 Commencement
Collapse
3 Schedule(s)
Collapse
Schedule 1—Consolidation: amendments of various cost base provisions
Collapse
Part 1—Adjustments to restrict step 4 reduction in allocable cost amount in Subdivision 705-B and 705-D cases
Income Tax Assessment Act 1997
Collapse
Part 2—Consequential amendments relating to simplified imputation system
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Collapse
Part 3—Changes to tax cost setting amount in Subdivision 705-B and 705-D cases to take account of steps 3 and 5 of allocable cost amount
Income Tax Assessment Act 1997
Collapse
Part 4—Adjustment to allocable cost amount for certain pre-joining time roll-overs from foreign residents
Income Tax Assessment Act 1997
Collapse
Part 5—Technical corrections
Income Tax Assessment Act 1997
Collapse
Part 6—Extension of transitional provision relating to step 3 of allocable cost amount on group formation
Income Tax (Transitional Provisions) Act 1997
Collapse
Part 7—Transitional group’s allocable cost amount for subsidiary members other than chosen transitional entities
Income Tax (Transitional Provisions) Act 1997
Collapse
Part 8—Inclusion in certain transitional provisions of references to the Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Collapse
Schedule 2—Consolidation: beneficial ownership
Income Tax Assessment Act 1997
Collapse
Schedule 3—Consolidation: technical amendment of membership rules
Income Tax Assessment Act 1997
Collapse
Schedule 4—Consolidation: adjustments for errors etc.
Collapse
Part 1—New Subdivision 705-E
Income Tax Assessment Act 1997
Collapse
Part 2—Consequential amendments
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Collapse
Schedule 5—Consolidation: imputation rules
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Collapse
Schedule 6—Consolidation: life insurance companies
Collapse
Part 1—Life insurance companies and consolidation
Income Tax Assessment Act 1997
Collapse
Part 2—Consequential amendments
Income Tax Assessment Act 1997
Collapse
Part 3—Transitional provisions
Income Tax (Transitional Provisions) Act 1997
Taxation Administration Act 1953
Collapse
Schedule 7—Consolidation: interactions between Consolidation rules and other rules
Part 1—New Division 715 inserted in the Income Tax Assessment Act 1997
Part 2—New Subdivision 719-T inserted in the Income Tax Assessment Act 1997
Part 3—Consequential amendment of the Income Tax Assessment Act 1997
Collapse
Part 4—Dictionary amendments
Income Tax Assessment Act 1997
Collapse
Schedule 8—Consolidation: various provisions about CFCs, FIFs and FLPs
Income Tax Assessment Act 1997
Collapse
Schedule 9—Consolidation: foreign dividend accounts
Collapse
Part 1—Basic amendments
Income Tax Assessment Act 1997
Collapse
Part 2—Related amendments
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Collapse
Schedule 10—Consolidation: offshore banking units
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Collapse
Schedule 11—Consolidation: application of rules to MEC groups
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Collapse
Schedule 12—Consolidation: MEC group cost setting rules
Income Tax Assessment Act 1997
Collapse
Schedule 13—Consolidation: MEC groups and losses
Collapse
Part 1—Basic amendments
Income Tax Assessment Act 1997
Collapse
Part 2—Related amendments
Income Tax Assessment Act 1997
Collapse
Schedule 14—Consolidation: liability rules
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Collapse
Schedule 15—Consolidation: general application provision
Income Tax (Transitional Provisions) Act 1997
Collapse
Schedule 16—Consolidation: transitional foreign-held membership structures
Part 1—Amendment of the Income Tax Assessment Act 1997
Part 2—Amendment of the Income Tax (Transitional Provisions) Act 1997
Collapse
Schedule 17—Consolidation: transitional cost setting rule relating to roll-overs
Income Tax (Transitional Provisions) Act 1997
Collapse
Schedule 18—Consolidation: extra transitional provision for foreign tax credits
New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002
Collapse
Schedule 19—Consolidation: amendment of losses rules
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
New Business Tax System (Consolidation) Act (No. 1) 2002
Collapse
Schedule 20—Consolidation: transfers of losses involving financial corporations
Financial Corporations (Transfer of Assets and Liabilities) Act 1993
Collapse
Schedule 21—Consolidation: CGT events relating to various cost base provisions
Income Tax Assessment Act 1997
Collapse
Schedule 22—Consolidation: thin capitalisation
Income Tax Assessment Act 1997
Collapse
Schedule 23—Consolidation: research and development
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Collapse
Schedule 24—Consolidation: pay as you go (PAYG) instalments
Part 1—Amendment of the Taxation Administration Act 1953
Part 2—Amendment of the Income Tax Assessment Act 1997
Collapse
Schedule 25—Value shifting
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Collapse
Schedule 26—Loss integrity rules: global method of valuing assets
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Collapse
Schedule 27—Venture capital franking
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Collapse
Schedule 28—Machinery provisions for simplified imputation system
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Taxation Administration Act 1953
Collapse
Schedule 29—Consequential amendments relating to the simplified imputation system
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Collapse
Schedule 30—The effect of a cum dividend sale or securities lending arrangement under the simplified imputation system
Income Tax Assessment Act 1997
Notes to the STYLEREF ShortT \* MERGEFORMAT New Business Tax System (Consolidation and Other Measures) Act 2003