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NEW BUSINESS TAX SYSTEM (CONSOLIDATION AND OTHER MEASURES) ACT 2003
NO. 16, 2003
TABLE OF PROVISIONS
Long Title
1. Short title
2. Commencement
3. Schedule(s)
4. Amendment of income tax assessments
SCHEDULE 1 - Consolidation: amendments of various cost base provisions
SCHEDULE 2 - Consolidation: beneficial ownership
SCHEDULE 3 - Consolidation: technical amendment of membership rules
SCHEDULE 4 - Consolidation: adjustments for errors etc.
SCHEDULE 5 - Consolidation: imputation rules
SCHEDULE 6 - Consolidation: life insurance companies
SCHEDULE 7 - Consolidation: interactions between Consolidation rules and other rules
SCHEDULE 8 - Consolidation: various provisions about CFCs, FIFs and FLPs
SCHEDULE 9 - Consolidation: foreign dividend accounts
SCHEDULE 10 - Consolidation: offshore banking units
SCHEDULE 11 - Consolidation: application of rules to MEC groups
SCHEDULE 12 - Consolidation: MEC group cost setting rules
SCHEDULE 13 - Consolidation: MEC groups and losses
SCHEDULE 14 - Consolidation: liability rules
SCHEDULE 15 - Consolidation: general application provision
SCHEDULE 16 - Consolidation: transitional foreign-held membership structures
SCHEDULE 17 - Consolidation: transitional cost setting rule relating to roll-overs
SCHEDULE 18 - Consolidation: extra transitional provision for foreign tax credits
SCHEDULE 19 - Consolidation: amendment of losses rules
SCHEDULE 20 - Consolidation: transfers of losses involving financial corporations
SCHEDULE 21 - Consolidation: CGT events relating to various cost base provisions
SCHEDULE 22 - Consolidation: thin capitalisation
SCHEDULE 23 - Consolidation: research and development
SCHEDULE 24 - Consolidation: pay as you go (PAYG) instalments
SCHEDULE 25 - Value shifting
SCHEDULE 26 - Loss integrity rules: global method of valuing assets
SCHEDULE 27 - Venture capital franking
SCHEDULE 28 - Machinery provisions for simplified imputation system
SCHEDULE 29 - Consequential amendments relating to the simplified imputation system
SCHEDULE 30 - The effect of a cum dividend sale or securities lending arrangement under the simplified imputation system
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