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TAX LAWS AMENDMENT (REPEAL OF INOPERATIVE PROVISIONS) ACT 2006 - SCHEDULE 4

Consequential amendments relating to Schedule 3 repeals

 

Income Tax Assessment Act 1936

1   Subsection 6BA(3)

Omit all the words from and including "If" to and including "46A;", substitute "If the bonus shares are issued for no consideration and are not a dividend or taken to be a dividend,".

2   Paragraph 126(1)(c)

Omit "none of sections   128EA,", substitute "neither of sections".

3   Subparagraph 128B(3)(h)(iv)

Omit "128EA,".

4   Section   128D

Omit "section   128EA,".

5   Paragraph 268 - 40(3)(b) in Schedule   2F (note)

Omit "section   36AAA, and".

Income Tax Assessment Act 1997

6   Paragraph 165 - 60(3)(b) (note)

Omit "of this Act and section   36AAA of the Income Tax Assessment Act 1936 ".

7   Paragraphs 705 - 50(2)(b) and (3)(b)

Omit "section   46A or former section   46", substitute "former section   46 or 46A".

8   Subsection 705 - 190(2)

Omit "section   46A or former section   46", substitute "former section   46 or 46A".

9   Paragraph 820 - 40(1)(b)

Omit "and".

10   Section   820 - 601

Omit "820 - 617", substitute "820 - 615".

11   Subsections 820 - 603(6) and 820 - 611(2)

Omit "820 - 617", substitute "820 - 615".

Income Tax (Transitional Provisions) Act 1997

12   Paragraph 70 - 10(4)(b)

Before "Subdivision", insert "former".




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