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Tax Laws Amendment (2010 Measures No. 1) Act 2010
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Department of the Treasury
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C2011C00698 C01
03 June 2010
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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—Approved superannuation clearing house
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Part 1—Main amendments
Retirement Savings Accounts Act 1997
Superannuation Guarantee (Administration) Act 1992
Superannuation Industry (Supervision) Act 1993
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Part 2—Amendments conditional on the Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010
Income Tax Assessment Act 1936
Taxation Administration Act 1953
Part 3—Application provision
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Schedule 2—Forestry managed investment schemes
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Taxation Administration Act 1953
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Schedule 3—Managed investment trusts
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Taxation Administration Act 1953
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Schedule 4—25% entrepreneurs’ tax offset
Income Tax Assessment Act 1997
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Schedule 5—Consolidation
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Part 1—Use of the tax cost setting amount
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Division 1—Main amendments
Income Tax Assessment Act 1997
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Division 2—Foreign currency gains and losses
Income Tax Assessment Act 1997
Division 3—Application and transitional provisions
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Part 2—Group restructures
Income Tax Assessment Act 1997
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Part 3—Pre-CGT proportions
Income Tax Assessment Act 1997
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Part 4—No double counting of amounts in ACA
Income Tax Assessment Act 1997
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Part 5—Pre-joining time roll-overs
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
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Part 6—Phasing out over-depreciation adjustments
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Division 1—Joining times between 8 May 2007 and 30 June 2009
Income Tax Assessment Act 1997
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Division 2—Repeal of section 705-50 with effect from 1 July 2009
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
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Part 7—Leaving time liabilities
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Division 1—Timing
Income Tax Assessment Act 1997
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Division 2—Adjustment of step 4 amount
Income Tax Assessment Act 1997
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Part 8—Accounting principles
Income Tax Assessment Act 1997
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Part 9—Inherited deductions
Income Tax Assessment Act 1997
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Part 10—General insurance companies
Income Tax Assessment Act 1997
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Part 11—Retained cost base assets
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Division 1—Cash management trusts
Income Tax Assessment Act 1997
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Division 2—Rights to future income assets
Income Tax Assessment Act 1997
Division 3—Application provision
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Part 12—Removal of CGT event L7
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
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Part 13—Reduction in tax cost setting amount that exceeds market value of certain retained cost base assets
Income Tax Assessment Act 1997
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Part 14—Blackhole expenditure for MEC Groups
Income Tax Assessment Act 1997
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Part 15—Transitional concession for SAPs
New Business Tax System (Consolidation and Other Measures) Act 2003
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Part 16—Loss multiplication rules for widely held companies
Income Tax Assessment Act 1997
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Part 17—CGT straddles
Income Tax Assessment Act 1997
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Part 18—Choice to consolidate
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Taxation Administration Act 1953
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Part 19—Life insurance companies
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Division 1—Amendments applying before the introduction of first home saver accounts
Income Tax Assessment Act 1997
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Division 2—Amendments applying from the introduction of first home savers accounts
Income Tax Assessment Act 1997
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Part 20—Non-membership equity interests
Income Tax Assessment Act 1997
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Schedule 6—Miscellaneous amendments
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Part 1—CGT main residence exemption for replacement dwelling
Income Tax Assessment Act 1997
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Part 2—Small business retirement exemption
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Division 1—Main amendment
Income Tax Assessment Act 1997
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Division 2—Related amendments
Income Tax Assessment Act 1997
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Part 3—Waiver connected with proceeds of crime proceedings
Taxation Administration Act 1953
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Part 4—Amendments relating to higher education
A New Tax System (Goods and Services Tax) Act 1999
Fringe Benefits Tax Assessment Act 1986
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Taxation (Interest on Overpayments and Early Payments) Act 1983
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Part 5—PAYG withholding from delayed payments for termination of employment
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Division 1—Main amendments
Taxation Administration Act 1953
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Division 2—Related amendments
Child Support (Registration and Collection) Act 1988
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
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Part 6—Administrative penalties for false or misleading statements
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Division 1—Main amendments
Taxation Administration Act 1953
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Division 2—Consequential amendments
Product Grants and Benefits Administration Act 2000
Superannuation Industry (Supervision) Act 1993
Division 3—Application provision
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Division 4—Amendments with contingent commencement
Taxation Administration Act 1953
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Part 7—Offsets against superannuation guarantee charge
Tax Laws Amendment (2008 Measures No. 2) Act 2008
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Part 8—Status of certain superannuation funds
Income Tax Assessment Act 1936
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Part 9—Technical corrections
A New Tax System (Luxury Car Tax) Act 1999
Taxation Administration Act 1953
Tax Laws Amendment (2009 Measures No. 4) Act 2009
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Part 10—Repeal of redundant material
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Taxation Administration Act 1953
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Part 11—Other minor changes
A New Tax System (Goods and Services Tax) Act 1999
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Taxation Administration Act 1953
Notes to the STYLEREF ShortT \* MERGEFORMAT Tax Laws Amendment (2010 Measures No. 1) Act 2010