Tax Laws Amendment (2004 Measures No. 6) Act 2005 (Cth)

Tax Laws Amendment (2004 Measures No. 6) Act 2005

Act No. 23 of 2005 as amended

This compilation was prepared on 17 August 2010 taking into account amendments up to Act No. 75 of 2010

The text of any of those amendments not in force on that date is appended in the Notes section

The operation of amendments that have been incorporated may be affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing, Attorney‑General's Department, Canberra

Contents 1 Short title [see Note 1] 2 Commencement 3 Schedule(s)

Schedule 1—Consolidation

Part 1—Application

Part 2—Membership rules and insolvency etc. Income Tax Assessment Act 1997

Part 3—Finance leases Income Tax Assessment Act 1997

Part 4—Expenditure relating to mining or quarrying Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997

Part 5—Low‑value and software development pools Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997

Part 6—Notice requirements for inter‑entity loss multiplication rules Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997

Part 7—Source of certain distributions for allocable cost amount purposes Income Tax Assessment Act 1997

Part 8—Certain losses not taken into account under step 3 of allocable cost amount Income Tax Assessment Act 1997

Part 9—Transitional treatment of tax liabilities for allocable cost amount and CGT purposes Income Tax (Transitional Provisions) Act 1997

Part 10—Entry and exit history rules and choices Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997

Part 11—Trusts Income Tax Assessment Act 1997

Schedule 2—Copyright collecting societies Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997 Taxation Administration Act 1953