Commonwealth Consolidated Acts Commonwealth Consolidated Acts
1 Repeal
The provisions and parts of provisions specified in this Schedule are repealed.
A New Tax System (Australian Business Number) Act 1999
2 Division 14
A New Tax System (Commonwealth - State Financial Arrangements) Act 1999
3 Section 16
Fringe Benefits Tax Assessment Act 1986
4 Subsection 136(1) (definition of Australian Airlines )
Income Tax Assessment Act 1936
5 Sections 2 to 4
6 Subsection 6(1) (definition of adopted child )
7 Subsection 6(1) (definition of assessable income from petroleum )
8 Subsection 6(1) (definition of Commonwealth country )
9 Subsection 6(1) (definition of Commonwealth labour market program )
10 Subsection 6(1) (definition of electronic signature )
11 Subsection 6(1) (definition of exempt income from petroleum )
12 Subsection 6(1) (definition of failure to notify penalty )
13 Subsection 6(1) (definition of firearms surrender arrangements )
14 Subsection 6(1) (definition of fishing operations )
15 Subsection 6(1) (definition of forest operations )
16 Subsection 6(1) (definition of horticulture )
17 Subsection 6(1) (definition of income from petroleum )
18 Subsection 6(1) (definition of income tax laws of Papua New Guinea )
19 Subsection 6(1) (definition of late reconciliation statement penalty )
20 Subsection 6(1) (definition of Papua New Guinea )
21 Subsection 6(1) (definition of Papua New Guinea independence day )
22 Subsection 6(1) (definition of pearling operations )
23 Subsection 6(1) (definition of petroleum )
24 Subsection 6(1) (definition of petroleum prospecting or mining information )
25 Subsection 6(1) (definition of petroleum prospecting or mining right )
26 Subsection 6(1) (definition of previous Act )
27 Subsection 6(1) (definition of primary production )
28 Subsection 6(1) (definition of public securities )
29 Subsection 6(1) (definition of reportable fringe benefits amount )
30 Subsection 6(1) (definition of shares )
31 Subsection 6(1) (definition of tainting amount )
32 Subsection 6(1B)
33 Subsections 6(7) to (8)
34 Subsections 6AA(3) to (3C)
35 Paragraph 6AA(4)(d)
36 Section 6G
37 Paragraph 16(4)(ca)
38 Section 17
39 Section 19
40 Sections 22 to 23AAA
Note: Remade versions of parts of section 23, which is repealed by the above item, are included in the Income Tax Assessment Act 1997 by Schedule 2 to this Act. The provisions concerned (and the remade sections) are: subparagraphs 23(a)(ii) and (vi) (section 768 - 100); paragraph 23(b), subparagraphs 23(c)(iii) to (v) and paragraphs 23(u), (v) and (ya) (section 842 - 105); and paragraphs 23(kc) and (kca) (section 768 - 105). Paragraph 23(jb) has also been remade by Schedule 2 as paragraph 128B(3)(jb) of the Income Tax Assessment Act 1936 .
41 Subsection 23AB(1) (definition of work and income support related withholding payments and benefits)
42 Subsection 23AB(6A)
43 Sub - subparagraph 23AB(7)(a)(ii)(A)
44 Section 23ADA
45 Section 23AE
46 Section 23AL
Note: A remade version of section 23AL is included in the Income Tax Assessment Act 1997 by item 748 of Schedule 2 to this Act.
47 Sections 23C, 23D and 23H
48 Division 1AA of Part III
49 Sections 24BA and 24BB
50 Section 24N
51 Subsection 24P(7)
52 Section 25
53 Sections 25B to 26AAB
Note: Remade versions of paragraphs 26(e), (eaa), (ea) and (i), which are repealed by the above item, are included in the Income Tax Assessment Act 1997 by items 627 and 628 of Schedule 2 to this Act.
54 Subsection 26AAC(10)
55 Paragraph 26AB(5)(a)
56 Sections 26B and 26BA
57 Subdivisions B and C of Division 2 of Part III (not including the heading to Subdivision B and not including section 36AAA)
58 Subsection 45(4)
59 Paragraph 45B(8)(g)
60 Sections 45Z to 46
61 Subsection 46A(13)
62 Section 46C
63 Section 46F
64 Division 2A of Part III
65 Section 51
Note: Remade versions of subsections 51(8) and (9), which are repealed by the above item, are included in the Income Tax Assessment Act 1997 by item 663 of Schedule 2 to this Act.
66 Section 51AB
67 Section 51AE
68 Section 51AG
69 Section 51AL
70 Sections 53 to 62AAV
Note: Item 813 of Schedule 2 includes a provision in the Income Tax (Transitional Provisions) Act 1997 as a consequence of the repeal of section 57AM by the above item.
71 Subsections 63(1AAA) to (1AA)
72 Subsections 63(1B) to (4)
73 Sections 63A to 63CC
74 Sections 64 and 64A
75 Subsections 65(1AA), (1), (1A), (1D), (1E), (1F), (2) and (3)
76 Section 67
77 Sections 67AA to 70A
Note: A remade version of subsection 69(7), which is repealed by the above item, is included in the Income Tax Assessment Act 1997 by item 659 of Schedule 2 to this Act.
78 Sections 71 to 73
79 Subsection 73A(6) (definition of consideration received or receivable in respect of the disposal, loss or destruction )
80 Subsection 73B(1) ( paragraph ( c) of the definition of aggregate research and development amount )
81 Subsection 73B(1) (definition of building expenditure )
82 Subsection 73B(1) (definition of undeducted building expenditure )
83 Subsections 73B(7), (17), (25), (26), (28) to (30), (37) and (38)
84 Section 73D
85 Section 73F
86 Sections 74 to 78AB
Note: A remade version of sections 74A and 74B, which are repealed by the above item, is included in the Income Tax Assessment Act 1997 by item 660 of Schedule 2 to this Act.
87 Section 78B
88 Section 79C
89 Sections 79E to 81
90 Subsections 82(1A) and (1)
91 Subdivisions B to CA of Division 3 of Part III
92 Subsection 82KH(1C)
93 Subdivisions F to G of Division 3 of Part III
94 Subsection 82R(6)
95 Section 82S
96 Division 4 of Part III
97 Section 93
98 Section 94W
99 Section 94Y
100 Subsection 97A(2) (definition of eligible primary producer )
101 Subsection 97A(2) (definition of owner of a current IED scheme deposit )
102 Section 102AAB (definition of basic statutory interest rate )
103 Section 102AAB (definition of pre - franking rebate tax )
104 Subdivision C of Division 6AAA of Part III
105 Subsection 102AAZ(3)
106 Section 102AH
107 Subsections 102L(4), (8), (9), (12), (14), (16) and (17)
108 Subsections 102T(4A), (5), (9), (10), (13), (15), (17) and (18)
109 Subsection 103(1) (all definitions except the relevant holding company or holding companies )
110 Subsection 103(1A)
111 Sections 103AA to 107A
112 Paragraph 109ZA(b)
113 Section 109ZD (definition of PAYE earnings )
114 Section 109ZD (definition of work and income support related withholding payments and benefits )
115 Division 9B of Part III
116 Subsection 121F(1) ( paragraph ( a) of the definition of relevant exempting provision )
117 Divisions 10 to 10A of Part III
118 Subsection 124K(1) ( subparagraphs ( a)(i) and (iii) of the definition of unit of industrial property )
119 Subsection 124L(2)
120 Subsection 124S(3)
121 Section 124X
122 Sections 124ZAF and 124ZAN
123 Divisions 10C and 10D of Part III
124 Division 10F of Part III
125 Paragraphs 128AAA(2)(c) and (d)
126 Subsection 128A(1) (definition of associated persons )
127 Subsection 128A(1) (definition of bearer debenture )
128 Subsection 128A(8)
129 Paragraphs 128B(3)(c) and (g)
130 Subsection 128B(3B) (definition of finance arrangement )
131 Subsections 128C(1A) to (2)
Note: Item 342 of Schedule 2 amends subsection 128C(1) as a consequence of the repeal of subsection 128C(1A) by the above item.
132 Subsection 128C(5)
133 Section 128E
134 Sections 128G and 128GA
135 Sections 128H to 128N
136 Subsection 136AE(9)
137 Section 136AG
138 Subsections 156(1A), (4) and (4A)
139 Divisions 16A and 16C of Part III
140 Paragraph 159GJ(1)(a)
141 Subparagraphs 159GJ(2)(a)(i) and (iv)
142 Subparagraphs 159GJ(2)(c)(i) and (iv)
143 Sub - subparagraph 159GJ(4)(b)(iii)(B)
144 Division 16H of Part III
Note: Item 844 of Schedule 2 include provisions in the Income Tax (Transitional Provisions) Act 1997 as a consequence of the repeal of Division 16H of Part III by the above item.
145 Subsection 159GZZZC(2)
146 Subsection 159HA(7) ( paragraph ( b) of the definition of indexable amount )
147 Subdivision AAD of Division 17 of Part III
148 Sections 160AB to 160ACE
149 Subsection 160AE(1) (definition of undistributed amount )
150 Subsection 160AF(4)
151 Section 160AGB
152 Subsection 160AN(4)
153 Parts IIIAA and IIIA
154 Subsection 170(10) (table items 2, 7 to 9, 11, 15 and 19)
155 Section 170AA
156 Section 202A (definition of eligible paying authority )
157 Section 202A (definition of salary or wages )
158 Subsection 202BD(7)
159 Subsection 202DM(2)
160 Sections 205 to 209
161 Sections 214 to 218
162 Section 220
163 Divisions 1AAA to 6A of Part VI
Note 1: Items 949 and 951 to 956 of Schedule 2 include provisions in the Taxation Administration Act 1953 as a consequence of the repeal of Subdivision C of Division 3B of Part VI by the above item.
Note 2: A remade version of section 221B, which is repealed by the above item, is included in the Taxation Administration Act 1953 by item 970 of Schedule 2 to this Act.
Note 3: A remade version of section 221YSA, which is repealed by the above item, is included in the Income Tax Assessment Act 1936 by item 345 of Schedule 2 to this Act.
164 Part VII
165 Section 251Y
166 Sections 258 and 259
Note: Item 15 of Schedule 6 extends the operation of subsection 265 - 45(2) in Schedule 1 to the Taxation Administration Act 1953 as a consequence of the repeal of section 259 by the above item.
167 Subsection 262A(4AB)
168 Section 264CA
169 Subsection 296(3)
170 Section 305
171 Paragraph 399A(1)(a)
172 Subsection 401(2)
173 Subsection 405(2)
174 Section 407
175 Paragraph 427(a)
176 Subsection 461(2)
177 Sections 546 to 549
178 Subsection 555(2) (definition of basic statutory interest rate )
179 Sections 587 and 588
180 Subsection 592(2) (definition of basic statutory interest rate )
181 Section 597
182 Subsection 613(2)
183 Part XII
184 Schedule 1
185 Schedules 2A and 2B
186 Subsection 245 - 70(3) in Schedule 2C
187 Subsection 245 - 140(1) in Schedule 2C (table items 1, 3, 5, 6, 9 to 13, 15 to 19, 21, 24 and 25)
188 Subsection 245 - 140(1A) in Schedule 2C
189 Paragraphs 57 - 25(4)(a) to (d), (g), (h), (k) and (l) in Schedule 2D
190 Section 57 - 35 ( paragraph ( d) of the definition of asset )
191 Subdivision 57 - I in Schedule 2D
192 Subsection 57 - 85(3) in Schedule 2D (table items 2 to 4, 6, 7A, 8, 10 to 12 and 14A to 17)
193 Subsection 57 - 110(2) in Schedule 2D (table items 2, 3, 4, 5A, 6, 8A and 9)
194 Paragraphs 268 - 35(2)(a) and (b) in Schedule 2F (including the notes)
195 Paragraph 268 - 35(5)(i) in Schedule 2F (including the note)
196 Sections 268 - 50 and 268 - 55 in Schedule 2F
197 Section 271 - 85 in Schedule 2F
198 Section 393 - 25 in Schedule 2G (definition of deduction exemption certificate )
199 Subsection 326 - 5(5) in Schedule 2H
Income Tax Assessment Act 1997
200 Section 10 - 5 (table item headed "development allowance")
201 Section 10 - 5 (table item headed "drought investment allowance")
202 Section 10 - 5 (table item headed "income equalisation deposits")
203 Section 11 - 15 (table item headed "GST Direct Assistance Certificate recipient")
204 Section 12 - 5 (table item headed "composite incomes")
205 Section 12 - 5 (table item headed "development allowance")
206 Section 12 - 5 (table item headed "drought investment allowance")
207 Section 12 - 5 (table item headed "firearms surrender payments")
208 Section 12 - 5 (table item headed "heritage conservation work")
209 Section 12 - 5 (table item headed "promoters recoupment tax")
210 Section 12 - 5 (table item headed "State Bank of NSW")
211 Section 12 - 5 (table item headed "successive deductions")
212 Section 12 - 5 (table item headed "tax file number (TFN) withholding tax")
213 Section 13 - 1 (table item headed "Commonwealth Savings Bank")
214 Section 13 - 1 (table item headed "heritage conservation")
215 Section 13 - 1 (table item headed "loan interest")
216 Section 17 - 25
217 Section 25 - 80
218 Paragraphs 26 - 55(1)(b), (c) and (e)
219 Section 27 - 30
220 Subsection 30 - 25(2) (table items 2.2.5 and 2.2.12)
221 Subsection 30 - 45(2) (table items 4.2.8 and 4.2.16 to 4.2.18)
222 Subsection 30 - 50(2) (table items 5.2.2 to 5.2.10, 5.2.12 to 5.2.15, 5.2.17 to 5.2.20 and 5.2.23)
223 Subsection 30 - 70(2) (table items 8.2.1 and 8.2.2)
224 Subsection 30 - 80(2) (table items 9.2.9 and 9.2.11)
225 Section 30 - 95 (table item 11.2.6)
226 Subsection 30 - 100(2) (table item 12.2.3)
227 Section 30 - 102 (table items 12A.2.11 and 12A.2.12)
228 Section 30 - 105 (table item 13.2.1)
229 Subsection 30 - 315(2) (table items 2AA, 2A, 18, 20B, 23A, 25B, 28, 28B, 29, 32, 34A, 59, 64A, 67A, 68A, 72AA, 72B, 72BB, 74A, 81, 94, 97AA, 104A, 104C, 106, 110B, 112A, 112B, 112D, 114A, 118AA and 123A)
230 Section 51 - 60
231 Subdivision 61 - G
232 Subsection 70 - 40(2) (notes 1 and 2)
233 Subsection 104 - 15(4) (note)
234 Subsection 104 - 210(1) (note)
235 Section 115 - 10 (note)
236 Section 118 - 14
237 Paragraphs 165 - 55(5)(d), (e) and (i) (including the note after paragraph ( i))
238 Subsection 165 - 55(6) (note)
239 Subsection 165 - 240(7)
240 Section 320 - 40
241 Subsection 328 - 295(1) (note 2)
242 Subsection 405 - 15(1) (note)
243 Section 405 - 45 (note)
244 Subsections 405 - 50(1) and (3) (note)
245 Section 820 - 10 (table item 3)
246 Subsections 820 - 445(1) and (2)
247 Subsection 820 - 445(3) (heading)
248 Subdivision 820 - F
249 Section 820 - 581 (last paragraph of the example)
250 Subdivision 960 - R
251 Subsection 995 - 1(1) ( paragraph ( d) of the definition of BAS provisions )
252 Subsection 995 - 1(1) ( paragraphs ( b) and (c) of the definition of capital allowance )
253 Subsection 995 - 1(1) (definition of exempting company )
254 Subsection 995 - 1(1) (definition of leasing company )
255 Subsection 995 - 1(1) (definition of maximum TC group )
256 Subsection 995 - 1(1) (definition of Pre - GST annual turnover )
257 Subsection 995 - 1(1) (definition of priority agreement )
258 Subsection 995 - 1(1) (definition of qualified person )
259 Subsection 995 - 1(1) (definition of resident TC group )
260 Subsection 995 - 1(1) ( paragraph ( c) of the definition of safe harbour capital amount )
261 Subsection 995 - 1(1) (definition of specified management fees )
262 Subsection 995 - 1(1) (definition of top entity )
263 Subsection 3(1) (definition of reduced notional income )
264 Subsection 12(5)
265 Schedule 9
Income Tax (Transitional Provisions) Act 1997
266 Subsection 20 - 1(2) (including the note)
267 Section 20 - 5
268 Division 28
269 Section 40 - 85
270 Divisions 41 and 42
271 Section 51 - 5
272 Subsection 70 - 1(1) (second sentence)
273 Section 70 - 5
274 Subdivision 104 - B
275 Section 104 - 72
276 Section 104 - 210
277 Division 115
278 Division 138
279 Division 330
280 Division 373
281 Division 385
282 Division 387
283 Division 400
284 Division 405
285 Section 701 - 30
286 Sections 820 - 15 to 820 - 40
287 Sections 830 - 5 and 830 - 10
Taxation Administration Act 1953
288 Division 1 of Part IIA (heading)
289 Subsection 8AAB(4) (table items 10 to 29)
290 Divisions 2 and 3 of Part IIA
291 Subsection 12 - 45(3) in Schedule 1
292 Subsections 16 - 75(1) and (3) in Schedule 1 (notes)
293 Group heading before section 16 - 120 in Schedule 1
294 Sections 16 - 120 to 16 - 135 in Schedule 1
295 Subsection 45 - 70(1) in Schedule 1 (note)
296 Group heading before section 45 - 170 in Schedule 1
297 Sections 45 - 170 to 45 - 180 in Schedule 1
298 Subsection 250 - 10(1) in Schedule 1 (table item 60)
299 Subsection 250 - 10(2) in Schedule 1 (table items 75 and 80)
Taxation (Interest on Overpayments and Early Payments) Act 1983
300 Subsection 3(1) (definition of final instalment day )
301 Subsection 3(1) (definition of instalment taxpayer )
302 Subsection 3(1) (definition of provisional tax )
303 Subsection 3(1) (definition of relevant entity )
304 Section 3C (table items 10, 30, 35, 60, 65, 70 and 75 in the definition of relevant tax )
305 Subparagraph 8A(1)(a)(iv)
306 Subparagraphs 8A(1)(a)(vi) to (x)
307 Subsection 8A(1A)
308 Subparagraphs 8E(1)(d)(ii) and (2)(d)(ii)
309 Subparagraph 8G(1)(d)(ii)
310 Subparagraph 8G(2)(c)(ii)
311 Subsections 8H(1) and (2)
312 Subsection 9(5)
313 Sub - subparagraphs 10(1)(a)(iii)(B) and (C)
314 Paragraph 10(1)(aa)
315 Section 10A
316 Subparagraphs 12A(1)(a)(ii) and (iii)
317 Sub - subparagraphs 12A(1)(a)(iv)(D) and (F) to (J)
Trust Recoupment Tax Assessment Act 1985
318 Subsection 4(6)