New Business Tax System (Miscellaneous) Act (No. 2) 2000 (Cth)

New Business Tax System (Miscellaneous) Act (No. 2) 2000

Act No. 89 of 2000 as amended

This compilation was prepared on 19 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 [see Note 1] 3 Schedule(s)

Schedule 1—Company losses and bad debts

Part 1—Income Tax Assessment Act 1997

Part 2—Income Tax Assessment Act 1936

Part 3—Application of amendments

Schedule 2—Life insurance companies

Part 1—Income Tax Assessment Act 1936

Part 2—Income Tax Assessment Act 1997

Part 3—Income Tax (Transitional Provisions) Act 1997

Part 4—Income Tax Rates Act 1986

Part 5—Income Tax Act 1986

Part 6—Taxation Administration Act 1953

Schedule 3—Imputation

Part 1—PAYG (Pay As You Go) instalments Income Tax Assessment Act 1936

Part 2—Life assurance companies Income Tax Assessment Act 1936

Part 3—Conversion of franking account balances Income Tax Assessment Act 1936

Part 4—Thresholds for franking credit trading rules Income Tax Assessment Act 1936

Schedule 4—CGT: Capital payments for trust interests Income Tax Assessment Act 1997

Schedule 5—Scrip for scrip roll‑over Income Tax Assessment Act 1997 Income Tax Assessment Act 1936

Schedule 6—Technical amendment relating to excess deductions for mining or exploration expenditure Income Tax Assessment Act 1997

Schedule 7—PAYG instalments: anti‑avoidance rules Taxation Administration Act 1953

Schedule 8—Technical corrections relating to deducting prepayments Income Tax Assessment Act 1936 New Business Tax System (Integrity and Other Measures) Act 1999 Division 2—Expenditure in years of income starting after last year of transitional relief