Taxation Laws Amendment Act (No. 2) 2000 (Cth)

Taxation Laws Amendment Act (No. 2) 2000

Act No. 58 of 2000 as amended

This compilation was prepared on 30 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—CFCs and capital gains tax

Part 1—Amendments based on old CGT law Income Tax Assessment Act 1936

Part 2—Amendments based on new CGT law Income Tax Assessment Act 1936

Schedule 2—Amendments to exempt certain post‑judgment interest Income Tax Assessment Act 1936 Income Tax Assessment Act 1997

Schedule 3—Franking of dividends Income Tax Assessment Act 1936 Taxation Laws Amendment Act (No. 3) 1998

Schedule 4—Non‑deductibility of bribes to foreign public officials Income Tax Assessment Act 1997

Schedule 5—Non‑deductibility of bribes to public officials Income Tax Assessment Act 1997

Schedule 6—Philanthropy Income Tax Assessment Act 1997 Income Tax Assessment Act 1936

Schedule 7—Rate of tax for friendly societies etc. Taxation (Deficit Reduction) Act (No. 2) 1993

Schedule 8—Company Law Review Amendments

Part 1—Income Tax Assessment Act 1936

Part 2—Income Tax Assessment Act 1997

Part 3—Taxation Administration Act 1953

Part 4—Application of amendments

Schedule 9—Technical amendments Income Tax Assessment Act 1997

Schedule 10—Concessional tracing rules for company loss etc. provisions

Part 1—Family trust tracing concession for company loss etc. provisions Division 1—Amendment of the Income Tax Assessment Act 1936 Division 2—Amendment of the Income Tax Assessment Act 1997 Division 3—Application of amendments