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Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013
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Department of the Treasury
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C2015C00309 C02
26 June 2015
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1 Short title
2 Commencement
3 Schedule(s)
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4 Amendment of assessments
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Schedule 1—Definition of documentary
Income Tax Assessment Act 1997
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Schedule 2—Ex-gratia payments for natural disasters
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Part 1—Amendments commencing on Royal Assent
Income Tax Assessment Act 1997
Tax Laws Amendment (2011 Measures No. 1) Act 2011
Tax Laws Amendment (2012 Measures No. 1) Act 2012
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Part 2—Sunsetting
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Division 1—Repeal on 1 July 2016
Income Tax Assessment Act 1997
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Division 2—Repeal on 1 July 2017
Income Tax Assessment Act 1997
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Schedule 3—GST instalment system
A New Tax System (Goods and Services Tax) Act 1999
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Schedule 4—Deductible gift recipients
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Part 1—Amendments commencing on Royal Assent
Income Tax Assessment Act 1997
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Part 2—Sunsetting
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Division 1—Repeal on 1 July 2022
Income Tax Assessment Act 1997
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Division 2—Repeal on 1 July 2023
Income Tax Assessment Act 1997
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Schedule 5—Merging multiple accounts in a superannuation entity
Superannuation Industry (Supervision) Act 1993
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Schedule 6—Government co-contribution for low income earners
Superannuation (Government Co-contribution for Low Income Earners) Act 2003
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Schedule 7—Consolidating the dependency tax offsets
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Part 1—Main amendments
Income Tax Assessment Act 1997
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Part 2—Other amendments
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Part 3—Application of amendments
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Schedule 8—Taxation of financial arrangements
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Part 1—Core rules
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Division 1—Attribution of costs
Income Tax Assessment Act 1997
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Division 2—Interest
Income Tax Assessment Act 1997
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Division 3—Consistency in working out gains or losses
Income Tax Assessment Act 1997
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Part 2—Accruals/realisation methods
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Division 1—Sufficiently certain particular gains or losses
Income Tax Assessment Act 1997
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Division 2—Precedence of particular gains or losses
Income Tax Assessment Act 1997
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Division 3—Spreading prepayments
Income Tax Assessment Act 1997
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Division 4—Spreading single payment
Income Tax Assessment Act 1997
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Division 5—Re-estimations
Income Tax Assessment Act 1997
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Division 6—Impairments and reversals
Income Tax Assessment Act 1997
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Division 7—Running balancing adjustments
Income Tax Assessment Act 1997
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Division 8—Ceasing of rights or obligations
Income Tax Assessment Act 1997
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Part 3—Fair value method
Income Tax Assessment Act 1997
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Part 4—Hedging financial arrangements method
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Division 1—One in all in principle
Income Tax Assessment Act 1997
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Division 2—Hedging net investments in foreign operations
Income Tax Assessment Act 1997
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Part 5—Transitional balancing adjustments
Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009
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Part 6—Elective requirements
Income Tax Assessment Act 1997
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Part 7—Miscellaneous amendments
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Division 1—Consistency of language
Income Tax Assessment Act 1997
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Division 2—Other amendments
Income Tax Assessment Act 1997
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Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history