Rewrite maintenance items
2011 legislative amendments covering cross-references, grammar, terminology and definitions, drafting consistency and more.
The following provisions, most of which come into force on 1 April 2008, are amended as follows:
- cross-references;
- grammar;
- spelling;
- punctuation;
- terminology and definitions;
- drafting consistency, including readers aids, for example the defined terms lists; and
- some defined terms.
| Section | Act | Amendment |
|---|---|---|
| CD 32(2) | ITA 2007 | Correction to cross-reference |
| CD 44(7)(b) | ITA 2007 | Drafting error corrected |
| DV 19(1), (4), (6) | ITA 2007 | Drafting clarity improved for certain transactions with members of the association |
| EC 16(3) | ITA 2007 | Correction to cross-reference |
| EC 16(3) | ITA 2004 | Correction to cross-reference |
| EF 5(2) | ITA 2007 | Correction of terminology |
| EF 5(2) | ITA 2004 | Correction of terminology |
| FE 6(3) | ITA 2007 | Correction to cross reference |
| GC 5 | ITA 2007 | Correction of terminology |
| IP 4 | ITA 2007 | Correction of terminology |
| Subpart IQ | ITA 2007 | Improve the introductory provisions for subpart IQ, which set out the purpose for subpart IQ (sections IQ 1 and IQ 2) |
| IQ4 | ITA 2007 | Improve the clarity of section IQ 4, which permits the grouping of attributed CFC net losses |
| LJ 7(4) | ITA 2007 | Clarify the time for due date of certain payments is 30 days after the later of the two options within the provision |
| LJ 8(5) | ITA 2007 | Clarify the time for due date of certain payments is 30 days after the later of the two options within the provision |
| LK 1(8) | ITA 2007 | Clarify the time for due date of certain payments is 30 days after the later of the two options within the provision |
| MC 5(2)(a) and (3) | ITA 2007 | Correction of terminology |
| OB 80(2) | ITA 2007 | Correction of terminology |
| RD 5(8) | ITA 2007 | Correction to cross-reference |
| RD 6(1)(a) | ITA 2007 | Correction to cross-reference |
| OZ 5(1) | ITA 2007 | Correction to terminology |
| 80KF | TAA | Correction to cross-reference |