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Bill
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New Business Tax System (Consolidation and Other
Measures) Bill (No. 1) 2002
- Schedule 1—Consolidation: assessable income and deductions spread over several membership or non-membership periods
- Schedule 2—Consolidation: group continues when shelf company becomes new head company
- Schedule 3—Consolidation: effect on cost base rules etc. of loss of pre-CGT status of membership interests
- Schedule 4—Consolidation: new Subdivisions 705-C (where a consolidated group is acquired by another) and 705-D (where multiple entities are linked by membership interests)
- Schedule 5—Consolidation: allocable cost amount for a joining trust
- Schedule 6—Consolidation: losses
- Schedule 7—Consolidation: foreign tax credits and exit history rule
- Schedule 8—Consolidation: MEC groups
- Schedule 9—Consolidation: application provision and transitional provisions about trading stock and internally-generated assets
- Schedule 10—Consolidation: transitional rules for MEC tax cost setting provisions
- Schedule 11—Consolidation: consequential provisions for research and development
- Schedule 12—Consolidation: amendments relating to Division 170
- Schedule 13—Consolidation: thin capitalisation
- Schedule 14—Consolidation: consequential provisions for removal of grouping
- Schedule 15—Consolidation: foreign tax credits
- Schedule 16—Application of sections 46 and 46A of the Income Tax Assessment Act 1936 after 30 June 2002
- Schedule 17—Changes to the imputation system
- Schedule 18—Imputation system transitionals
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New Business Tax System (Consolidation and Other
Measures) Bill (No. 1) 2002
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New Business Tax System (Consolidation and Other Measures) Bill (No. 1) 2002