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Tax Laws Amendment (2007 Measures No. 5) Act 2007
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Department of the Treasury
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C2011C00519 C04
27 June 2011
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1 Short title [see Note 1]
2 Commencement
3 Schedule(s)
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4 Amendment of assessments
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Schedule 1—Tax preferred entities (asset financing)
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Part 1—Main amendments
Income Tax Assessment Act 1997
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Part 2—Consequential amendments
Development Allowance Authority Act 1992
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Part 3—Application
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Schedule 2—Thin capitalisation: excluded equity interests
Income Tax Assessment Act 1997
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Schedule 3—Thin capitalisation: groups containing certain ADIs
Income Tax Assessment Act 1997
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Schedule 4—Extending the CGT small superannuation funds roll-over on marriage breakdown
Income Tax Assessment Act 1997
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Schedule 5—Prime Minister’s Prizes
Income Tax Assessment Act 1997
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Schedule 6—Removal of the same business test cap
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Part 1—Main amendments
Income Tax Assessment Act 1997
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Part 2—Consequential amendments
Income Tax Assessment Act 1997
Part 3—Application
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Schedule 7—Statutory licences
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Part 1—Main amendments
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
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Part 2—Consequential and other amendments
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Part 3—Application
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Schedule 8—Australian property trusts and stapled securities
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Part 1—Main amendments
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
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Part 2—Consequential amendments
Income Tax Assessment Act 1997
Part 3—Application
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Schedule 9—Deductible gift recipients
Income Tax Assessment Act 1997
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Schedule 10—Streamlining concessions for Australian films and Australian film production
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Part 1—Main amendments
Income Tax Assessment Act 1997
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Part 2—Consequential and other amendments
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
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Part 3—Repeal of Divisions 10B and 10BA
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Part 4—Application and saving provisions
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Schedule 11—Research and development
Part 1—Amendment of the Income Tax Assessment Act 1936
Part 2—Amendment of the Industry Research and Development Act 1986
Part 3—Application and transitional provisions
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Schedule 12—Innovation Australia
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Part 1—Main amendments
Industry Research and Development Act 1986
Pooled Development Funds Act 1992
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Part 2—Consequential amendments
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Venture Capital Act 2002
Part 3—Transitional provisions
Notes to the STYLEREF ShortT \* MERGEFORMAT Tax Laws Amendment (2007 Measures No. 5) Act 2007