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Taxation Laws Amendment Act (No. 5) 2003
No. 142, 2003
In force
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Department of the Treasury
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C2010C00578 C01
29 June 2010
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1 Short title [see Note 1]
2 Commencement
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3 Schedule(s)
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Schedule 1—Thin Capitalisation: amendments taking effect on 1 July 2001
Part 1—Application of amendments
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Part 2—Exemption of certain special purpose entities
Income Tax Assessment Act 1997
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Part 3—Choice by some financial entities to be treated as ADIs for thin capitalisation purposes
Income Tax Assessment Act 1997
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Part 4—Revaluing assets for thin capitalisation purposes
Income Tax Assessment Act 1997
Income Tax Assessment Act 1936
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Part 5—Arrangements for borrowing securities
Income Tax Assessment Act 1997
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Part 6—Definition of financial entity
Income Tax Assessment Act 1997
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Part 7—Cost-free debt capital
Income Tax Assessment Act 1997
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Part 8—Associate entity debt
Income Tax Assessment Act 1997
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Part 9—Debt deductions for borrowing expenses
Income Tax Assessment Act 1997
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Part 10—Foreign controlled Australian partnerships
Income Tax Assessment Act 1997
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Part 11—Arm’s length debt amount
Income Tax Assessment Act 1997
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Part 12—Maximum allowable debt
Income Tax Assessment Act 1997
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Part 13—Non-debt liabilities
Income Tax Assessment Act 1997
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Schedule 2—Thin Capitalisation: amendments taking effect on 1 July 2002
Part 1—Application of amendments
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Part 2—Records about Australian permanent establishments
Income Tax Assessment Act 1997
Income Tax Assessment Act 1936
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Part 3—Equity interests excluded in working out safe harbour debt amount
Income Tax Assessment Act 1997
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Part 4—Adjusted average equity capital for grouping purposes
Income Tax Assessment Act 1997
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Part 5—Disallowed deductions not included in cost base of a CGT asset
Income Tax Assessment Act 1997
Taxation Laws Amendment Act (No. 7) 2000
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Part 6—Premium excess amount
Income Tax Assessment Act 1997
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Part 7—Attributable safe harbour excess amount
Income Tax Assessment Act 1997
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Schedule 3—Thin Capitalisation: amendments taking effect on 1 July 2003
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Part 1—Definition of equity capital and related concepts
Income Tax Assessment Act 1997
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Part 2—Assets and liabilities
Income Tax Assessment Act 1997
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Schedule 4—Foreign dividend accounts
Income Tax Assessment Act 1936
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Schedule 5—FBT exemption for public hospitals
Fringe Benefits Tax Assessment Act 1986
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Schedule 6—Reducing tax on excessive ETPs
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Part 1—Main amendments
Income Tax Rates Act 1986
Superannuation Contributions Tax (Assessment and Collection) Act 1997
Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997
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Part 2—Technical correction
Income Tax Rates Act 1986
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Schedule 7—Application of same business test
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Part 1—Tax losses
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Division 1—Main amendment
Income Tax Assessment Act 1997
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Division 2—Consequential amendments
Income Tax Assessment Act 1997
Division 3—Application of amendments
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Part 2—Bad debts
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Division 1—Main amendment
Income Tax Assessment Act 1997
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Division 2—Consequential amendments
Income Tax Assessment Act 1997
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Division 3—Technical correction
Income Tax Assessment Act 1997
Division 4—Application of amendments
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Schedule 8—Tax losses
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Notes to the STYLEREF ShortT \* MERGEFORMAT Taxation Laws Amendment Act (No. 5) 2003
