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INCOME TAX ASSESSMENT ACT 1997 - NOTES
Act No. 38 of 1997 as amended
This compilation was prepared on 20
February 2012
Volume 1 includes: Table
of Contents55
The text of any of those amendments
not in force
The operation of amendments that
have been incorporated may be
Volume
2 includes: Table of Contents- 1
to 55 - 10
Volume
3 includes: Table of Contents- 1
to 122-2 05
Volume
4 includes: Table of Contents- 1
to 152 -430
Volume
5 includes: Table of Contents- 1
to 220 -800
Volume
6 includes: Table of
ContentsSections 230 - 1
to 410 - 50
Volume
7 includes: Table of
Contents- 1
to 727- 910
Volume
8 includes: Table of
Contents-100
to 995- 1
Volume 9 includes: Note
1
Volume
10 includes: Table of Amendments
Volume
11 includes: Notes 2 - 19
Prepared by the Office of
Legislative Drafting and Publishing,
Contents
Chapter 1--Introduction and core provisions 1
Part 1-1--Preliminary 1
Division 1--Preliminary 1
1-1......... Short title [see Note 1]........................................................................ 1
1-2......... Commencement................................................................................... 1
1-3......... Differences in style not to affect meaning........................................... 1
1-7......... Administration of this Act ................................................................... 2
Part 1-2--A Guide to this Act 3
Division 2--How to use this Act 3
Subdivision 2-A--How to find your way around 3
2-1......... The design ........................................................................................... 3
Subdivision 2-B--How the Act is arranged 4
2-5......... The pyramid........................................................................................ 4
Subdivision 2-C--How to identify defined terms and find
the definitions 5
2-10....... When defined terms are identified....................................................... 5
2-15....... When terms are not identified.............................................................. 5
2-20....... Identifying the defined term in a definition.......................................... 6
Subdivision 2-D--The numbering system 6
2-25....... Purposes............................................................................................. 6
2-30....... Gaps in the numbering........................................................................ 7
Subdivision 2-E--Status of Guides and other non-operative
material 7
2-35....... Non-operative material........................................................................ 7
2-40....... Guides ................................................................................................. 7
2-45....... Other material...................................................................................... 8
Division 3--What this Act is about 9
3-5......... Annual income tax .............................................................................. 9
3-10....... Your other obligations as a taxpayer................................................. 10
3-15....... Your obligations other than as a taxpayer......................................... 11
Part 1-3--Core provisions 12
Division 4--How to work out the income tax payable on your
taxable income 12
4-1......... Who must pay income tax ................................................................. 12
4-5......... Meaning of you ................................................................................. 12
4-10....... How to work out how much income tax you must pay..................... 12
4-15....... How to work out your taxable income .............................................. 14
4-25....... Special provisions for working out your basic
income tax liability... 16
Division 5--How to work out when to pay your income tax 17
Guide to Division 5 17
5-1......... What this Division is about............................................................... 17
Subdivision 5-A--How to work out when to pay your income
tax 17
5-5......... When income tax is payable.............................................................. 18
5-10....... When shortfall interest charge is payable.......................................... 19
5-15....... General interest charge payable on unpaid income
tax or shortfall interest charge 19
Division 6--Assessable income and exempt income 21
Guide to Division 6 21
6-1......... Diagram showing relationships among concepts in
this Division..... 21
Operative provisions 22
6-5......... Income according to ordinary concepts (ordinary
income ............... 22
6-10....... Other assessable income (statutory income ..................................... 23
6-15....... What is not assessable income .......................................................... 23
6-20....... Exempt income .................................................................................. 24
6-23....... Non-assessable non-exempt income ................................................. 25
6-25....... Relationships among various rules about ordinary
income ............... 25
Division 8--Deductions 26
8-1......... General deductions ............................................................................ 26
8-5......... Specific deductions ........................................................................... 27
8-10....... No double deductions ....................................................................... 27
Part 1-4--Checklists of what is covered by concepts used
in the core provisions 28
Division 9--Entities that must pay income tax 28
9-1A...... Effect of this Division....................................................................... 28
9-1......... List of entities.................................................................................... 28
9-5......... Entities that work out their income tax by
reference to something other than taxable income 29
Division 10--Particular kinds of assessable income 33
10-1....... Effect of this Division....................................................................... 33
10-5....... List of provisions about assessable income ....................................... 33
Division 11--Particular kinds of non-assessable income 47
Subdivision 11-A--Lists of classes of exempt income 47
11-1A.... Effect of this Subdivision.................................................................. 47
11-1....... Overview.......................................................................................... 47
11-5....... Entities that are exempt, no matter what kind of
ordinary or statutory income they have 48
11-10..... Ordinary or statutory income which is exempt, no
matter whose it is 49
11-15..... Ordinary or statutory income which is exempt only
if it is derived by certain entities 50
Subdivision 11-B--Particular kinds of non-assessable non-exempt
income 58
11-50..... Effect of this Subdivision.................................................................. 58
11-55..... List of non-assessable non-exempt income provisions..................... 58
Division 12--Particular kinds of deductions 63
12-1....... Effect of this Division....................................................................... 63
12-5....... List of provisions about deductions .................................................. 63
Division 13--Tax offsets 79
13-1A.... Effect of this Division....................................................................... 79
13-1....... List of tax offsets .............................................................................. 79
Chapter 2--Liability rules of general application 85
Part 2-1--Assessable income 85
Division 15--Some items of assessable income 85
Guide to Division 15 85
15-1....... What this Division is about............................................................... 85
Operative provisions 86
15-2....... Allowances and other things provided in respect of
employment or services 86
15-3....... Return to work payments .................................................................. 86
15-5....... Accrued leave transfer payments ....................................................... 87
15-10..... Bounties and subsidies...................................................................... 87
15-15..... Profit -making undertaking or plan.................................................... 87
15-20..... Royalties........................................................................................... 87
15-22..... Payments made to members of a copyright collecting
society ........... 87
15-23..... Payments of resale royalties by resale royalty
collecting society ....... 88
15-25..... Amount received for lease obligation to repair.................................. 88
15-30..... Insurance or indemnity for loss of assessable
income ....................... 89
15-35..... Interest on overpayments and early payments of tax......................... 89
15-40..... Providing mining, quarrying or prospecting
information.................. 89
15-45..... Amounts paid under forestry agreements.......................................... 89
15-46..... Amounts paid under forestry managed investment
schemes ............. 90
15-50..... Work in progress amounts ................................................................ 90
15-55..... Certain amounts paid under funeral policy ........................................ 90
15-60..... Certain amounts paid under scholarship plan .................................... 91
15-65..... Sugar industry exit grants................................................................. 91
15-70..... Reimbursed car expenses .................................................................. 92
15-75..... Bonuses............................................................................................ 92
15-80..... Employer FHSA contributions etc.................................................... 93
Division 17--Effect of GST etc. on assessable income 94
Guide to Division 17 94
17-1....... What this Division is about............................................................... 94
17-5....... GST and increasing adjustments ....................................................... 94
17-10..... Certain decreasing adjustments ......................................................... 94
17-15..... Elements in calculation of amounts ................................................... 95
17-20..... GST groups and GST joint ventures ................................................. 95
17-30..... Special credits because of indirect tax transition................................ 95
17-35..... Certain sections not to apply to certain assets or
expenditure............ 96
Division 20--Amounts included to reverse the effect of
past deductions 97
Guide to Division 20 97
20-1....... What this Division is about............................................................... 97
20-5....... Other provisions that reverse the effect of
deductions ....................... 97
Subdivision 20-A--Insurance, indemnity or other recoupment
for deductible expenses 99
Guide to Subdivision 20-A 99
20-10..... What this Subdivision is about.......................................................... 99
20-15..... How to use this Subdivision........................................................... 100
What is an assessable recoupment 101
20-20..... Assessable recoupments ................................................................. 101
20-25..... What is recoupment ....................................................................... 102
20-30..... Tables of deductions for which recoupments are
assessable........... 103
How much is included in your assessable income ? 107
20-35..... If the expense is deductible in a single income
year ........................ 107
20-40..... If the expense is deductible over 2 or more income
years ............... 108
20-45..... Effect of balancing charge............................................................... 110
20-50..... If the expense is only partially deductible ........................................ 111
20-55..... Meaning of previous recoupment law ............................................. 112
What if you can deduct a loss or outgoing incurred by another
entity ? 113
20-60..... If you are the only entity that can deduct an
amount for the loss or outgoing 113
20-65..... If 2 or more entities can deduct amounts for the
loss or outgoing... 113
Subdivision 20-B--Disposal
of a car for which lease payments have been deducted 115
Guide to Subdivision 20-B 115
20-100... What this Subdivision is about........................................................ 115
20-105... Map of this Subdivision.................................................................. 117
The usual case 118
20-110... Disposal of a leased car for profit ................................................... 118
20-115... Working out the profit on the disposal............................................ 119
20-120... Meaning of notional depreciation ................................................... 120
The associate case 121
20-125... Disposal of a leased car for profit ................................................... 121
Successive leases 123
20-130... Successive leases............................................................................ 123
Previous disposals of the car 123
20-135... No amount included if earlier disposal for market
value ................. 123
20-140... Reducing the amount to be included if there has been
an earlier disposal 124
Miscellaneous rules 125
20-145... No amount included if you inherited the car.................................... 125
20-150... Reducing the amount to be included if another
provision requires you to include an amount for the disposal 125
20-155... Exception for particular cars taken on hire...................................... 125
20-157... Exception for small business entities............................................... 126
Disposals of interests in a car: special rules apply 126
20-160... Disposal of an interest in a car........................................................ 126
Part 2-5--Rules about deductibility of particular kinds of
amounts 127
Division 25--Some amounts you can deduct 127
Guide to Division 25 127
25-1....... What this Division is about............................................................. 127
Operative provisions 128
25-5....... Tax-related expenses....................................................................... 128
25-10..... Repairs............................................................................................ 130
25-15..... Amount paid for lease obligation to repair...................................... 131
25-20..... Lease document expenses............................................................... 131
25-25..... Borrowing expenses....................................................................... 131
25-30..... Expenses of discharging a mortgage............................................... 134
25-35..... Bad debts........................................................................................ 135
25-40..... Loss from profit -making undertaking or plan................................. 137
25-45..... Loss by theft etc.............................................................................. 138
25-47..... Misappropriation where a balancing adjustment event
occurs......... 139
25-50..... Payments of pensions, gratuities or retiring
allowances.................. 140
25-55..... Payments to associations................................................................. 140
25-60..... Parliament election expenses........................................................... 141
25-65..... Local government election expenses............................................... 141
25-70..... Deduction for election expenses does not extend to
entertainment .. 142
25-75..... Rates and land taxes on premises used to produce
mutual receipts. 143
25-85..... Certain returns in respect of debt interests ....................................... 144
25-90..... Deduction relating to foreign non-assessable non-exempt
income .. 145
25-95..... Deduction for work in progress amounts ........................................ 145
25-105... Deductions for United Medical Protection Limited
support payments 146
25-100... Travel between workplaces ............................................................. 146
25-110... Capital expenditure to terminate lease etc........................................ 147
Division 26--Some amounts you cannot deduct , or cannot
deduct in full 149
Guide to Division 26 149
26-1....... What this Division is about............................................................. 149
Operative provisions 150
26-5....... Penalties.......................................................................................... 150
26-10..... Leave payments ............................................................................... 150
26-15..... Franchise fees windfall tax.............................................................. 151
26-17..... Commonwealth places windfall tax................................................. 151
26-20..... Assistance to students..................................................................... 151
26-22..... Political contributions and gifts....................................................... 152
26-25..... Interest or royalty ............................................................................ 153
26-26..... Non-share distributions and dividends ............................................ 154
26-30..... Relative 's travel expenses ............................................................... 154
26-35..... Reducing deductions for amounts paid to related
entities................ 156
26-40..... Maintaining your family.................................................................. 157
26-45..... Recreational club expenses.............................................................. 158
26-47..... Non-business boating activities....................................................... 158
26-50..... Expenses for a leisure facility .......................................................... 161
26-52..... Bribes to foreign public officials ..................................................... 162
26-53..... Bribes to public officials ................................................................. 165
26-54..... Expenditure relating to illegal activities........................................... 167
26-55..... Limit on deductions ......................................................................... 167
26-60..... Superannuation contributions surcharge......................................... 168
26-65..... Termination payments surcharge..................................................... 168
26-68..... Loss from disposal of eligible venture capital
investments .............. 168
26-70..... Loss from disposal of venture capital equity ................................... 169
26-75..... Excess contributions tax cannot be deducted ................................... 169
26-80..... Financing costs on loans to pay superannuation contribution......... 169
26-85..... Borrowing costs on loans to pay life insurance
premiums .............. 170
26-90..... Superannuation supervisory levy.................................................... 170
26-95..... Superannuation guarantee charge.................................................... 170
Division 27--Effect of input tax credits etc. on
deductions 171
Guide to Division 27 171
27-1....... What this Division is about............................................................. 171
Subdivision 27-A--General 171
27-5....... Input tax credits and decreasing adjustments ................................... 171
27-10..... Certain increasing adjustments ........................................................ 172
27-15..... GST payments ................................................................................ 172
27-20..... Elements in calculation of amounts ................................................. 173
27-25..... GST groups and GST joint ventures ............................................... 173
27-35..... Certain sections not to apply to certain assets or
expenditure.......... 173
Subdivision 27-B--Effect of input tax credits etc. on
capital allowances 174
27-80..... Cost or opening adjustable value of depreciating
assets reduced for input tax credits 174
27-85..... Cost or opening adjustable value of depreciating
assets reduced: decreasing adjustments 176
27-87..... Certain decreasing adjustments included in
assessable income ....... 177
27-90..... Cost or opening adjustable value of depreciating assets
increased: increasing adjustments 177
27-92..... Certain increasing adjustments can be deducted .............................. 178
27-95..... Balancing adjustment events ........................................................... 178
27-100... Pooling............................................................................................ 179
27-105... Other Division 40 expenditure........................................................ 183
27-110... Input tax credit etc. relating to 2 or more things.............................. 184
Division 28--Car expenses 185
Guide to Division 28 185
28-1....... What this Division is about............................................................. 185
28-5....... Map of this Division....................................................................... 186
Subdivision 28-A--Deductions for car expenses 186
28-10..... Application of Division 28.............................................................. 187
28-12..... Car expenses ................................................................................... 187
28-13..... Meaning of car expense .................................................................. 187
Subdivision 28-B--Choosing
which method to use 188
Guide to Subdivision 28-B 188
28-14..... What this Subdivision is about........................................................ 188
28-15..... Choosing among the 4 methods...................................................... 188
Operative provision 190
28-20..... Rules governing choice of method.................................................. 190
Subdivision 28-C--The "cents per kilometre" method 190
28-25..... How to calculate your deduction ..................................................... 190
28-30..... Capital allowances ........................................................................... 191
28-35..... Substantiation.................................................................................. 191
Subdivision 28-D--The "12% of original value" method 191
28-45..... How to calculate your deduction ..................................................... 191
28-50..... Eligibility......................................................................................... 192
28-55..... Capital allowances ........................................................................... 192
28-60..... Substantiation.................................................................................. 193
Subdivision 28-E--The "one-third of actual expenses"
method 193
28-70..... How to calculate your deduction ..................................................... 193
28-75..... Eligibility......................................................................................... 193
28-80..... Substantiation.................................................................................. 194
Subdivision 28-F--The "log book" method 194
28-90..... How to calculate your deduction ..................................................... 194
28-95..... Eligibility......................................................................................... 196
28-100... Substantiation.................................................................................. 196
Subdivision 28-G--Keeping a log book 197
Guide to Subdivision 28-G 197
28-105... What this Subdivision is about........................................................ 197
28-110... Steps for keeping a log book........................................................... 197
Operative provisions 197
28-115... Income years for which you need to keep a log book..................... 197
28-120... Choosing the 12 week period for a log book.................................. 198
28-125... How to keep a log book.................................................................. 199
28-130... Replacing one car with another....................................................... 200
Subdivision 28-H--Odometer records for a period 200
Guide to Subdivision 28-H 200
28-135... What this Subdivision is about........................................................ 200
Operative provision 201
28-140... How to keep odometer records for a car for a period...................... 201
Subdivision 28-I--Retaining the log book and odometer
records 201
28-150... Retaining the log book for the retention period ............................... 202
28-155... Retaining odometer records............................................................. 203
Subdivision 28-J--Situations where you cannot use, or
don't need to use, one of the 4 methods 203
Guide to Subdivision 28-J 203
28-160... What this Subdivision is about........................................................ 203
Operative provisions 204
28-165... Exception for particular cars taken on hire...................................... 204
28-170... Exception for particular cars used in particular
ways...................... 204
28-175... Further miscellaneous exceptions.................................................... 206
28-180... Car expenses related to award transport payments .......................... 207
28-185... Application of Subdivision 28-J to recipients
and payers of certain withholding payments 207
Division 30--Gifts or contributions 209
Guide to Division 30 209
30-1....... What this Division is about............................................................. 209
30-5....... How to find your way around this Division................................... 210
30-10..... Index............................................................................................... 211
Subdivision 30-A--Deductions for gifts or contributions 211
30-15..... Table of gifts or contributions that you can deduct .......................... 211
30-17..... Requirements for certain recipients................................................. 227
Subdivision 30-B--Tables of recipients for deductible
gifts 228
Health 230
30-20..... Health.............................................................................................. 230
Education 232
30-25..... Education........................................................................................ 232
30-30..... Gifts that must be for certain purposes............................................ 236
30-35..... Gifts to a public fund established to benefit a
rural school hostel building must satisfy certain requirements 237
30-37..... Scholarship etc. funds [see Note 4]................................................. 237
Research 238
30-40..... Research.......................................................................................... 238
Welfare and rights 239
30-45..... Welfare and rights........................................................................... 239
30-45A.. Australian disaster relief funds--declarations by
Minister.............. 243
30-46..... Australian disaster relief funds--declarations under
State and Territory law 244
Defence 244
30-50..... Defence........................................................................................... 244
Environment 246
30-55..... The environment............................................................................. 246
30-60..... Gifts to a National Parks body or conservation body
must satisfy certain requirements 247
Industry, trade and design 248
30-65..... Industry, trade and design ............................................................... 248
The family 248
30-70..... The family....................................................................................... 248
30-75..... Marriage education organisations must be approved....................... 250
International affairs 250
30-80..... International affairs......................................................................... 250
30-85..... Developing country relief funds...................................................... 252
30-86..... Developed country disaster relief funds.......................................... 253
Sports and recreation 253
30-90..... Sports and recreation ....................................................................... 253
Philanthropic trusts 254
30-95..... Philanthropic trusts......................................................................... 254
Cultural organisations 255
30-100... Cultural organisations ..................................................................... 255
Fire and emergency services 255
30-102... Fire and emergency services........................................................... 255
Other recipients 257
30-105... Other recipients............................................................................... 257
Subdivision 30-BA--Endorsement of deductible gift
recipients 258
Guide to Subdivision 30-BA 258
30-115... What this Subdivision is about........................................................ 258
Endorsement as a deductible gift recipient 259
30-120... Endorsement by Commissioner ...................................................... 259
30-125... Entitlement to endorsement............................................................. 259
30-130... Maintaining a gift fund.................................................................... 262
Government entities treated like entities 263
30-180... How this Subdivision applies to government entities...................... 263
Subdivision 30-C--Rules applying to particular gifts of
property 263
Valuation requirements 263
30-200... Getting written valuations............................................................... 263
30-205... Proceeds of the sale would have been assessable............................ 264
30-210... Approved valuers ............................................................................ 264
30-212... Valuations by the Commissioner .................................................... 265
Working out the amount you can deduct for a gift of property 265
30-215... How much you can deduct .............................................................. 265
30-220... Reducing the amount you can deduct .............................................. 267
Joint ownership of property 267
30-225... Gift of property by joint owners ..................................................... 267
Subdivision 30-CA--Administrative requirements relating to
ABNs 268
Guide to Subdivision 30-CA 268
30-226... What this Subdivision is about........................................................ 268
Requirements 268
30-227... Entities to which this Subdivision applies....................................... 268
30-228... Content of receipt for gift or contribution........................................ 269
30-229... Australian Business Register must show deductibility
of gifts to deductible gift recipient 270
Subdivision 30-D--Testamentary gifts under the Cultural
Bequests Program 271
30-230... Testamentary gifts of property........................................................ 272
30-235... Getting a certificate.......................................................................... 273
30-240... Limit on total value of gifts for an income year ............................... 273
Subdivision 30-DA--Donations to political parties and
independent candidates and members 274
Guide to Subdivision 30-DA 274
30-241... What this Subdivision is about........................................................ 274
Operative provisions 274
30-242... Deduction for political contributions and gifts................................ 274
30-243... Amount of the deduction ................................................................. 276
30-244... When an individual is an independent candidate ............................. 276
30-245... When an individual is an independent member ............................... 277
Subdivision 30-DB--Spreading certain gift and covenant
deductions over up to 5 income years 278
Guide to Subdivision 30-DB 278
30-246... What this Subdivision is about........................................................ 278
Operative provisions 278
30-247... Gifts and covenants for which elections can be made..................... 278
30-248... Making an election.......................................................................... 279
30-249... Effect of election............................................................................. 279
30-249A Requirements--environmental property gifts.................................. 280
30-249B Requirements--heritage property gifts............................................ 280
30-249C Requirements--certain cultural property gifts................................. 280
30-249D Requirements--conservation covenants.......................................... 281
Subdivision 30-E--Register of environmental organisations 281
Guide to Subdivision 30-E 281
30-250... What this Subdivision is about........................................................ 281
Operative provisions 282
30-255... Establishing the register.................................................................. 282
30-260... Meaning of environmental organisation ......................................... 282
30-265... Its principal purpose must be protecting the
environment............... 282
30-270... Other requirements it must satisfy................................................... 283
30-275... Further requirement for a body corporate or a co-operative
society 283
30-280... What must be on the register........................................................... 284
30-285... Removal from the register............................................................... 284
Subdivision 30-EA--Register of harm prevention charities 284
Guide to Subdivision 30-EA 284
30-286... What this Subdivision is about........................................................ 284
Operative provisions 285
30-287... Establishing the register.................................................................. 285
30-288... Meaning of harm prevention charity .............................................. 285
30-289... Principal activity--promoting the prevention or control
of harm or abuse 285
30-289A Other requirements.......................................................................... 286
30-289B What must be on the register........................................................... 286
30-289C Removal from the register............................................................... 287
Subdivision 30-F--Register of cultural organisations 287
Guide to Subdivision 30-F 287
30-290... What this Subdivision is about........................................................ 287
Operative provisions 287
30-295... Establishing the register.................................................................. 287
30-300... Meaning of cultural organisation ................................................... 288
30-305... What must be on the register........................................................... 288
30-310... Removal from the register............................................................... 289
Subdivision 30-G--Index to this Division 289
30-315... Index............................................................................................... 289
30-320... Effect of this Subdivision................................................................ 298
Division 31--Conservation covenants 300
Guide to Division 31 300
31-1....... What this Division is about............................................................. 300
Operative provisions 300
31-5....... Deduction for entering into conservation covenant ......................... 300
31-10..... Requirements for fund, authority or institution............................... 302
31-15..... Valuations by the Commissioner .................................................... 302
Division 32--Entertainment expenses 303
Guide to Division 32 303
32-1....... What this Division is about............................................................. 303
Subdivision 32-A--No
deduction for entertainment expenses 303
32-5....... No deduction for entertainment expenses........................................ 303
32-10..... Meaning of entertainment ............................................................... 304
32-15..... No deduction for property used for providing
entertainment .......... 304
Subdivision 32-B--Exceptions 304
32-20..... The main exception--fringe benefits............................................... 305
32-25..... The tables set out the other exceptions............................................ 305
32-30..... Employer expenses......................................................................... 305
32-35..... Seminar expenses............................................................................ 308
32-40..... Entertainment industry expenses..................................................... 308
32-45..... Promotion and advertising expenses............................................... 309
32-50..... Other expenses................................................................................ 309
Subdivision 32-C--Definitions relevant to the exceptions 310
32-55..... In-house dining facility (employer expenses table
items 1.1 and 1.2) 310
32-60..... Dining facility (employer expenses table
item 1.3).......................... 310
32-65..... Seminars (seminar expenses table item 2.1).................................... 311
Subdivision 32-D--In-house dining facilities (employer
expenses table item 1.2) 312
32-70..... $30 is assessable for each meal provided to non-employee
in an in-house dining facility 312
Subdivision 32-E--Anti-avoidance 313
32-75..... Commissioner may treat you as having incurred
entertainment expense 313
Subdivision 32-F--Special rules for companies and
partnerships 313
32-80..... Company directors.......................................................................... 314
32-85..... Directors, employees and property of wholly-owned
group company 314
32-90..... Partnerships .................................................................................... 315
Division 34--Non-compulsory uniforms 316
Guide to Division 34 316
34-1....... What this Division is about............................................................. 316
34-3....... What you need to read..................................................................... 316
Subdivision 34-A--Application of Division 34 317
34-5....... This Division applies to employees and others............................... 317
34-7....... This Division applies to employers and others................................ 318
Subdivision 34-B--Deduction for your non-compulsory
uniform 318
34-10..... What you can deduct ....................................................................... 318
34-15..... What is a non-compulsory uniform ?............................................... 319
34-20..... What are occupation specific clothing
protective clothing ?....... 319
Subdivision 34-C--Registering the design of a non-compulsory
uniform 320
34-25..... Application to register the design .................................................... 320
34-30..... Industry Secretary 's decision on application................................... 321
34-33..... Written notice of decision................................................................ 322
34-35..... When uniform becomes registered.................................................. 323
Subdivision 34-D--Appeals from Industry Secretary 's
decision 323
34-40..... Review of decisions by the Administrative Appeals
Tribunal......... 323
Subdivision 34-E--The Register of Approved Occupational
Clothing 323
34-45..... Keeping of the Register................................................................... 323
34-50..... Changes to the Register................................................................... 324
Subdivision 34-F--Approved occupational clothing
guidelines 324
34-55..... Approved occupational clothing guidelines ..................................... 324
Subdivision 34-G--The Industry Secretary 325
34-60..... Industry Secretary to give Commissioner information
about entries 325
34-65..... Delegation of powers by Industry Secretary ................................... 325
Division 35--Deferral of losses from non-commercial
business activities 326
Guide to Division 35 326
35-1....... What this Division is about............................................................. 326
Operative provisions 327
35-5....... Object.............................................................................................. 327
35-10..... Deferral of deductions from non-commercial business
activities.... 327
35-15..... Modification if you have exempt income ........................................ 330
35-20..... Modification if you become bankrupt............................................. 331
35-25..... Application of Division to certain partnerships ............................... 331
35-30..... Assessable income test.................................................................... 332
35-35..... Profits test....................................................................................... 332
35-40..... Real property test............................................................................ 333
35-45..... Other assets test.............................................................................. 333
35-50..... Apportionment................................................................................ 334
35-55..... Commissioner 's discretion.............................................................. 335
Division 36--Tax losses of earlier income years 337
Guide to Division 36 337
36-1....... What this Division is about............................................................. 337
Subdivision 36-A--Deductions for tax losses of earlier
income years 337
36-10..... How to calculate a tax loss for an income year ................................ 337
36-15..... How to deduct tax losses of entities other than
corporate tax entities 338
36-17..... How to deduct tax losses of corporate tax entities........................... 339
36-20..... Net exempt income .......................................................................... 342
36-25..... Special rules about tax losses .......................................................... 343
Subdivision 36-B--Effect of you becoming bankrupt 347
Guide to Subdivision 36-B 347
36-30..... What this Subdivision is about........................................................ 347
Operative provisions 347
36-35..... No deduction for tax loss incurred before
bankruptcy.................... 347
36-40..... Deduction for amounts paid for debts incurred
before bankruptcy. 348
36-45..... Limit on deductions for amounts paid............................................. 349
Subdivision 36-C--Excess franking offsets 350
Guide to Subdivision 36-C 350
36-50..... What this Subdivision is about........................................................ 350
Operative provision 351
36-55..... Converting excess franking offsets into tax loss ............................. 351
An Act about income tax and related matters
Table of sections
1-1 Short title
1-2 Commencement
1-3 Differences in style not to affect
meaning
1-7 Administration of this Act
Notes to the Income Tax Assessment Act 1997
Note 1
The Income Tax Assessment Act 1997 as shown in this
compilation comprises Act No. 38, 1997 amended as indicated in the Tables
below.
The Income Tax Assessment Act 1997 Workplace
Relations Amendment (Work Choices) (Consequential Amendments) Regulations 2006
(No. 1 )
For application, saving or transitional provisions made by the
Corporations (Repeals, Consequentials and Transitionals) Act 2001 see
Act No. 55, 2001.
For application, saving or transitional provisions made by the
Australian Communications and Media Authority (Consequential and
Transitional Provisions) Act 2005 see Act No. 45, 2005.
For application, saving or transitional provisions made by the
Tax Agent Services (Transitional Provisions and Consequential Amendments)
Act 2009 , see
For all other relevant information pertaining to application,
saving or transitional provisions see Table A.
Table of Acts
Act
Number year
Date
Date of commencement
Application, saving or transitional
provisions
Income Tax Assessment Act 1997
38, 1997
17 Apr 1997
1 July 1997
Taxation Laws Amendment (Private Health Insurance
Incentives) Act 1997
56, 1997
30 Apr 1997
Schedule 2 (items 7-9): 1 July 1997 (a)
Sch. 2 (item 10)
Taxation Laws Amendment
Act (No. 2) 1997
95, 1997
30 June 1997
S. 4 and Schedule 3 (items 15-18): Royal Assent (b)
S. 4 (rep. by 75, 2010, Sch. 6 [item 50])
as amended by
Taxation Laws (Technical Amendments) Act 1998
41, 1998
4 June 1998
Schedule 6 (items 23, 24): (ba)
--
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 50): 29 June 2010
--
Tax Law Improvement Act 1997
121, 1997
8 July 1997
S. 4: Royal Assent (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) and Schedule 12 (items 1-14): (c)
S. 4 and Sch. 5 (item 24)
as amended by
Taxation Laws Amendment Act (No. 2) 2002
57, 2002
3 July 2002
Schedule 12 (items 83, 86): Royal Assent
Sch. 12 (item 86)
Franchise Fees Windfall Tax (Consequential Amendments)
Act 1997
134, 1997
19 Sept 1997
19 Sept 1997
S. 4(2)
Taxation Laws Amendment Act (No. 3) 1997
147, 1997
14 Oct 1997
S. 4 and Schedule 2 (items 2-7): Royal Assent (d) (d) Schedule 14 (items 43-60): (d) (d)
Sch. 6 (item 13) and Sch. 15 (item 13)
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 64): 29 June 2010
--
Taxation Laws Amendment Act (No. 4) 1997
174, 1997
21 Nov 1997
Schedule 8: 1 July 1997
Sch. 6
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 77): 29 June 2010
--
Farm Household Support Amendment (Restart and
Exceptional Circumstances) Act 1997
179, 1997
25 Nov 1997
25 Nov 1997
Sch. 3 (item 4)
Superannuation Contributions and Termination Payments
Taxes Legislation Amendment Act 1997
191, 1997
7 Dec 1997
Schedule 2: Royal Assent (e)
--
Child Care Payments (Consequential Amendments and
Transitional Provisions) Act 1997
196, 1997
8 Dec 1997
Schedule 1 (items 19, 20): 9 Dec 1997 (f)
--
Social Security Legislation Amendment (Parenting and
Other Measures) Act 1997
197, 1997
11 Dec 1997
Schedule 1 (items 338-343): 20 Mar 1998 (g) Schedule 1 (items 369-381): 1 July 1998 (g)
Sch. 1 (item 343)
Social Security and Veterans' Affairs Legislation
Amendment (Family and Other Measures) Act 1997
202, 1997
16 Dec 1997
Schedule 1 (items 44, 45) (h)
--
Taxation Laws Amendment Act (No. 1) 1998
16, 1998
16 Apr 1998
S. 4, Schedules (i)
Sch. 3 (items
as amended by
Taxation Laws Amendment Act (No. 2) 2002
57, 2002
3 July 2002
Schedule 12 (items 74, 75, 86): Royal Assent
Sch. 12 (item 86)
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 34): 29 June 2010
--
Taxation Laws Amendment (Trust Loss and Other
Deductions) Act 1998
17, 1998
16 Apr 1998
16 Apr 1998
S. 4 (rep. by 75, 2010,
Sch. 6 [item 109])
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 109): 29 June 2010
--
Commonwealth Places (Consequential Amendments) Act 1998
23, 1998
17 Apr 1998
17 Apr 1998
S. 4(2)
Taxation Laws (Technical Amendments) Act 1998
41, 1998
4 June 1998
S. 4, Schedule 3 (items 4-7), Schedule 4
(items 1-3, 5): Royal Assent (j)
Sch. 3 (item 7) and
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 110): 29 June 2010
--
Social Security Legislation Amendment (Youth Allowance
Consequential and Related Measures) Act 1998
45, 1998
17 June 1998
Schedule 12 (items 25-46): 1 July 1998 (k)
--
Tax Law Improvement Act (No. 1) 1998
46, 1998
22 June 1998
S. 4, Schedule 1, Schedule 9 (items 2-6, 8)
and Schedule 10: Royal Assent (l) (l) (l) (l) (l) (l) (l)
S. 4 and Sch. 9 (item 8)
as amended by
Taxation Laws Amendment Act (No. 2) 2002
57, 2002
3 July 2002
Schedule 12 (items 85, 86): Royal Assent
Sch. 12 (item 86)
Taxation Laws Amendment Act (No. 3) 1998
47, 1998
23 June 1998
Schedule 1 (items 2, 4): 1 July 1998
Sch. 1 (item 5), Sch.
3 (item 16),
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 65): 29 June 2010
--
Taxation Laws Amendment (Company Law Review) Act 1998
63, 1998
29 June 1998
Schedule 6: (m)
Sch. 6 (item 18)
as amended by
Taxation Laws Amendment Act (No. 2) 2002
57, 2002
3 July 2002
Schedule 12 (items 60, 61): (zzb)
--
Social Security and
Veterans' Affairs Legislation Amendment (Pension Bonus Scheme) Act 1998
67, 1998
30 June 1998
30 June 1998
--
as amended by
Taxation Laws Amendment Act (No. 2) 2002
57, 2002
3 July 2002
Schedule 12 (items 73, 86): Royal Assent
Sch. 12 (item 86)
Taxation Laws Amendment (Farm Management Deposits) Act
1998
85, 1998
2 July 1998
2 Jan 1999
--
Taxation Laws Amendment (Landcare and Water Facility
Tax Offset) Act 1998
91, 1998
14 July 1998
Schedule 1 (items 1-13, 19): Royal Assent (n)
Sch. 1 (item 19)
as amended by
Taxation Laws Amendment Act (No. 2) 2002
57, 2002
3 July 2002
Schedule 12 (items 80, 86): Royal Assent
Sch. 12 (item 86)
Social Security and Veterans' Affairs Legislation
Amendment (Budget and Other Measures) Act 1998
93, 1998
15 July 1998
Schedule 7 (items 40-45): 1 Apr 1998 (o)
Sch. 7 (item 45)
Primary Industries and Energy Legislation Amendment Act
(No. 1) 1998
102, 1998
30 July 1998
30 July 1998
Sch. 2 (item 11)
Taxation Laws Amendment (Film Licensed Investment
Company) Act 1998
108, 1998
7 Dec 1998
7 Dec 1998 see s. 2)
--
Taxation Laws Amendment (Private Health Insurance) Act
1998
128, 1998
21 Dec 1998
21 Dec 1998
Sch. 2 (item 16)
as amended by
Taxation Laws Amendment Act (No. 2) 2002
57, 2002
3 July 2002
Schedule 12 (item 62): (zzb)
--
Payment Processing Legislation Amendment (Social
Security and Veterans' Entitlements) Act 1998
132, 1998
24 Dec 1998
Schedule 5 (items 2-9): 1 July 1999 (p)
--
Taxation Laws Amendment Act (No. 3) 1999
11, 1999
31 Mar 1999
Schedule 1 (items 277-280, 404): 1 July 1999 (q)
Sch. 1 (item 404)
Assistance for Carers Legislation Amendment Act 1999
13, 1999
9 Apr 1999
Schedule 1 (items 122-125, 128): (r) (r) (r) (r)
Sch. 1 (items 128, 133,
137) and Sch. 2 (items 63, 64(1), (3))
Taxation Laws Amendment Act (No. 1) 1999
16, 1999
9 Apr 1999
S. 4, Schedule 3 (items 11, 12(3)), Schedule 4
and Schedule 7 (items 9-14): Royal Assent (s)
Sch. 3 (item 12(3)),
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 35): 29 June 2010
--
Taxation Laws Amendment (Software Depreciation) Act
1999
39, 1999
31 May 1999
31 May 1999
Sch. 1 (items
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 103): 29 June 2010
--
Financial Sector Reform (Amendments and Transitional
Provisions) Act (No. 1) 1999
44, 1999
17 June 1999
Schedule 7 (item 105): 1 July 1999 ( see Gazette 1999, No. S283) (t)
--
Taxation Laws Amendment Act (No. 6) 1999
54, 1999
5 July 1999
Schedule 7 (item 2): (u) Remainder: Royal Assent
Sch. 1 (item 36), Sch. 2
(item 16), Sch. 5 (item 10) and Sch. 7 (item 3)
A New Tax System (Income Tax Laws Amendment) Act 1999
60, 1999
8 July 1999
9 July 1999 see s. 2)
Sch. 2 (item 7)
A New Tax System (Personal Income Tax Cuts) Act 1999
69, 1999
8 July 1999
9 July 1999 see s. 2)
Sch. 3 (item 1(1))
A New Tax System (Closely Held Trusts) Act 1999
70, 1999
8 July 1999
8 July 1999
Sch. 2 (item 14)
A New Tax System (Family Assistance) (Consequential and
Related Measures) Act (No. 2) 1999
83, 1999
8 July 1999
Schedule 10 (items 24-54, 68(1), 69): 1 July 2000 (v)
Sch. 10 (items 68(1), 69)
Taxation Laws Amendment Act (No. 2) 1999
93, 1999
16 July 1999
Schedule 4 (item 24): 16 Apr 1998
Sch. 1 (item 39(1))
and Sch. 3 (item 33)
as amended by
Taxation Laws Amendment Act (No. 2) 2002
57, 2002
3 July 2002
Schedule 12 (item 53): (zzb)
--
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 51): 29 June 2010
--
Taxation Laws Amendment Act (No. 4) 1999
94, 1999
16 July 1999
Schedule 2 and Schedule 3 (Part 2): (w) Remainder: Royal Assent
Sch. 1 (item 30), Sch.
2 (items 3, 4, 6), Sch. 3 (items 6, 32, 42), Sch. 5 (items 35-37)
and Sch. 6 (item 73)
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 78): 29 June 2010
--
Taxation Laws Amendment (Demutualisation of Non-insurance
Mutual Entities) Act 1999
103, 1999
16 July 1999
16 July 1999
--
Taxation Laws Amendment Act (No. 7) 1999
117, 1999
22 Sept 1999
Schedule 2 (item 2): Royal Assent (x)
--
Public Employment (Consequential and Transitional)
Amendment Act 1999
146, 1999
11 Nov 1999
Schedule 1 (items 532-534): 5 Dec 1999 (see
Gazette 1999, No. S584) (y)
--
Further 1998 Budget Measures Legislation Amendment
(Social Security) Act 1999
152, 1999
11 Nov 1999
Schedule 4 (items 17-19): Royal Assent (z)
Sch. 4 (item 19)
Corporate Law Economic Reform Program Act 1999
156, 1999
24 Nov 1999
Schedule 5 (items 17-21): 13 Mar 2000 (see Gazette, 2000 No. S114) (za)
--
New Business Tax System (Capital Allowances) Act 1999
164, 1999
10 Dec 1999
Schedule 2 (items 17, 18): (zaa)
Sch. 1 (item 15), Sch.
2 (item 23), Sch. 3 (item 14), Sch. 4 (item 12) and Sch. 5
(item 6)
New Business Tax System (Capital Gains Tax) Act 1999
165, 1999
10 Dec 1999
Schedule 1: (zb) Remainder: Royal Assent
Sch. 1 (item 62), Sch.
2 (item 7) and Sch. 3 (item 18)
as amended by
Taxation Laws Amendment Act (No. 7) 2000
173, 2000
21 Dec 2000
Schedule 3 (item 16): Royal Assent (zba)
--
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 11): 29 June 2010
--
New Business Tax System (Integrity and Other Measures)
Act 1999
169, 1999
10 Dec 1999
Schedule 5 (items 1-12): 22 Feb 1999 (zc) (zc)
Sch. 1 (item 18), Sch. 2
(item 5), Sch. 3 (item 7), Sch. 4 (item 19, Sch. 6 (item 16),
Sch. 7 (item 12(1)), Sch. 8 (item 10) and Sch. 9 (items 14, 31, 33)
A New Tax System (Indirect Tax and Consequential
Amendments) Act 1999
176, 1999
22 Dec 1999
Schedule 3: (zd)
--
as amended by
Taxation Laws Amendment Act (No. 2) 2002
57, 2002
3 July 2002
Schedule 12 (items 69, 70, 86): Royal Assent
Sch. 12 (item 86)
A New Tax System (Indirect Tax and Consequential
Amendments) Act (No. 2) 1999
177, 1999
22 Dec 1999
Schedule 5: Royal Assent (ze) (ze)
--
A New Tax System (Pay As You Go) Act 1999
178, 1999
22 Dec 1999
Schedule 1 (items 6, 8, 70-78): 1 July 2000
Sch. 2 (items 92,
93)
as amended by
A New Tax System (Tax Administration) Act 1999
179, 1999
22 Dec 1999
Schedule 10 (item 19): 22 Dec 1999 (zf)
--
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 1): 29 June 2010
--
A New Tax System (Tax Administration) Act 1999
179, 1999
22 Dec 1999
Schedule 7, Schedule 8, and Schedule 18
(items 16, 20): Royal Assent (zg) (zg) (zg) (zg)
Sch. 7 (item 18), Sch.
8 (item 16) and Sch. 16 (item 37)
as amended by
A New Tax System (Tax Administration) Act (No. 2)
2000
91, 2000
30 June 2000
Schedule 3 (items 17, 18): (zga)
Sch. 3 (item 18)
Dairy Industry Adjustment Act 2000
22, 2000
3 Apr 2000
3 Apr 2000
--
A New Tax System (Tax Administration Act (No. 1)
2000
44, 2000
3 May 2000
Schedule 3 (item 38), Schedule 4 (items 13-16)
and Schedule 5: (zh)
--
Taxation Laws Amendment Act (No. 2) 2000
58, 2000
31 May 2000
S. 4, Schedule 2 (items 2-4(2)), Schedule 5,
Schedule 6 (items 1-13, 17, 18, (zi) (zi)
Sch. 2 (item 4(2)),
Sch. 4 (item 6), Sch. 5 (item 6), Sch. 6 (item 34)
and Sch. 10 (items
as amended by
Taxation Laws Amendment Act (No. 2) 2002
57, 2002
3 July 2002
Schedule 12 (items 76, 86): Royal Assent
Sch. 12 (item 86)
Tax Laws Amendment (2006 Measures No. 2) Act 2006
58, 2006
22 June 2006
Schedule 7 (item 170): Royal Assent
--
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 52): 29 June 2010
--
Taxation Laws Amendment Act (No. 3) 2000
66, 2000
22 June 2000
Schedule 2 (items 3, 4): 7 Dec 1998 (zj) Schedules 3-5: Royal Assent (zj)
Sch. 3 (item 5), Sch. 4 and Sch. 5 (item 2)
Taxation Laws Amendment Act (No. 6) 2000
76, 2000
28 June 2000
28 June 2000
S. 4 (rep. by 75, 2010, Sch. 6 [item 91])
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 91): 29 June 2010
--
New Business Tax System (Miscellaneous) Act (No. 1)
2000
79, 2000
30 June 2000
S. 4, Schedule 1 (items 3, 4(2)), Schedule 2
(items 1-7) and Schedule 6 (items 1-11, 15): 1 July 2000 (zk)
Sch. 1 (item 4(2)), Sch. 2 (item 7) and
Sch. 6 (item 15)
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 17): 29 June 2010
--
New Business Tax System (Alienation of Personal
Services Income) Act 2000
86, 2000
30 June 2000
Schedule 1 (items 1-26): Royal Assent (zl)
Sch. 1 (item 26)
New Business Tax System (Miscellaneous) Act (No. 2)
2000
89, 2000
30 June 2000
S. 4, Schedule 1 (items 1-17, 19-25, 30-32,
34-65, 65A, 68), Schedule 2 (items 63-66, 69, 71-79, 79A, 79B,
80-83, 83A, 84), Schedule 4, Schedule 5 (items 1-31, 34), Schedule 6
and Schedule 9 (items 5, 9, 26, 43, 55-57, 62, 63, 66, 67): Royal
Assent (zm) (zm) (zm) (zm) (zm)
Sch. 1 (item 68), Sch. 4 (item 6), Sch. 5
(items 31, 34) and Sch. 6 (item 2)
as amended by
Taxation Laws Amendment Act (No. 2) 2002
57, 2002
3 July 2002
Schedule 12 (items 47-49): (zzb)
--
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 18): 29 June 2010
--
New Business Tax System (Integrity Measures) Act 2000
90, 2000
30 June 2000
30 June 2000
Sch. 1 (item 4)
A New Tax System (Tax Administration) Act (No. 2)
2000
91, 2000
30 June 2000
Schedule 2 (items 49-53), Schedule 4A and
Schedule 5 (items 1-7, 10-16): (zn) Schedule 5 (items 8, 9): 1 July 2000 (zn)
--
Indirect Tax Legislation Amendment Act 2000
92, 2000
30 June 2000
Schedule 7 (items 28-30): (zo)
--
Taxation Laws Amendment Act (No. 4) 2000
114, 2000
5 Sept 2000
Schedule 4 (items 43, 44): 1 July 1998
Sch. 4 (item 82)
as amended by
Taxation Laws Amendment Act (No. 3) 2003
101, 2003
14 Oct 2003
Schedule 6 (items 41, 42): (zzk)
--
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 79): 29 June 2010
--
Patents Amendment (Innovation Patents) Act 2000
140, 2000
24 Nov 2000
24 May 2001
--
Farm Household Support Amendment Act 2000
144, 2000
7 Dec 2000
Ss. 1 and 2: Royal Assentsee Gazette 2000, S634)
Sch. 3 (item 7(3), 8)
Taxation Laws Amendment Act (No. 8) 2000
156, 2000
21 Dec 2000
Schedule 6 (items 47, 48, 49(3)) and Schedule 7
(item 15): Royal Assent (zp)
Sch. 6 (item 49(3))
Taxation Laws Amendment Act (No. 7) 2000
173, 2000
21 Dec 2000
S. 4, Schedule 1, Schedule 3 (items 1-15,
17), Schedule 4 (items 6-45, 47-49, (zq) (zq) (zq)
Sch. 3 (item 17), Sch. 4 (item 65(1), (3))
and Sch. 6 (item 6)
as amended by
Taxation Laws Amendment Act (No. 3) 2003
101, 2003
14 Oct 2003
Schedule 6 (item 43): (zzk)
--
Taxation Laws Amendment Act (No. 5) 2003
142, 2003
17 Dec 2003
Schedule 2 (items 50, 51): Royal Assent
Sch. 2 (item 51)
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 94): 29 June 2010
--
Defence Legislation Amendment (Enhancement of the
Reserves and Modernisation) Act 2001
10, 2001
22 Mar 2001
Schedule 2 (items 62, 94, 95): 19 Apr 2001 (zr)
Sch. 2 (items 94, 95)
Family and Community Services Legislation Amendment
(One-off Payment to the Aged) Act 2001
43, 2001
25 May 2001
25 May 2001
--
Taxation Laws Amendment (Changes for Senior
Australians) Act 2001
44, 2001
25 May 2001
25 May 2001
Sch. 3 (item 2)
Corporations (Repeals, Consequentials and
Transitionals) Act 2001
55, 2001
28 June 2001
Ss. 4-14 and Schedule 3 (items 264-275): 15 July 2001 (see Gazette 2001, No. S285 (zs)
Ss. 4-14 [see Note 1]
Governor-General Legislation Amendment Act 2001
57, 2001
28 June 2001
28 June 2001
Sch. 2 (item 4)
Taxation Laws Amendment Act (No. 1) 2001
72, 2001
30 June 2001
30 June 2001
Sch. 2 (items
as amended by
New Business Tax System (Capital
Allowances--Transitional and Consequential) Act 2001
77, 2001
30 June 2001
(see 77, 2001 below)
Sch. 3 (item 6)
Taxation Laws Amendment Act (No. 2) 2002
57, 2002
3 July 2002
Schedule 12 (items 51, 52): (zzb)
--
Taxation Laws Amendment Act (No. 3) 2001
73, 2001
30 June 2001
Schedule 1 (items 69-78): 23 May 2001
Sch. 1 (item 62(2)), Sch. 2 (items 47, 48)
and Sch. 3 (item 19)
New Business Tax System (Capital Allowances) Act 2001
76, 2001
30 June 2001
Schedule 2: 1 July 2000
Sch. 1 (item 2), Sch. 2 (item 4) and Sch. 3 (item 3)
New Business Tax System (Capital
Allowances--Transitional and Consequential) Act 2001
77, 2001
30 June 2001
Schedule 3: (zt)
Sch. 2 (item 488) (am. by 119, 2002, Sch. 3 [items
as amended by
Taxation Laws Amendment Act (No. 2) 2002
57, 2002
3 July 2002
Schedule 12 (items 44, 45): (zzb)
--
Taxation Laws Amendment Act (No. 5) 2002
119, 2002
2 Dec 2002
Schedule 3 (items 97-99): (zta)
--
New Business Tax System (Simiplified Tax System) Act
2001
78, 2001
30 June 2001
Schedules 1 and 2: Royal Assent (zu)
Sch. 1 (item 2) and Sch. 2 (item 24)
Taxation Laws Amendment (Superannuation Contributions)
Act 2001
89, 2001
18 July 2001
18 July 2001
Sch. 1 (item 11(1))
Family Law Legislation Amendment (Superannuation)
(Consequential Provisions) Act 2001
114, 2001
18 Sept 2001
(zv)
--
Treasury Legislation Amendment (Application of Criminal
Code) Act (No. 2) 2001
146, 2001
1 Oct 2001
Schedule 4 (items 92-101): 15 Dec 2001 (zw)
--
New Business Tax System (Thin Capitalisation) Act 2001
162, 2001
1 Oct 2001
Schedule 1 (items 17, 19): 15 July 2001 (see s. 2(2)(b) and Gazette 2001, No. S285) see s. 2(3)(b) and Gazette 2002, No. GN24)(zx)
--
New Business Tax System (Debt and Equity) Act 2001
163, 2001
1 Oct 2001
1 July 2001
Sch. 1 (item 118)
Taxation Laws Amendment Act (No. 2) 2001
167, 2001
1 Oct 2001
Schedule 4 (items 8-10) and Schedules 7 and
8: Royal Assent (zy)
Sch. 4 (item 10), Sch. 7 (item 15) and Sch. 8
(item 4)
Taxation Laws Amendment Act (No. 5) 2001
168, 2001
1 Oct 2001
Schedule 2: 1 July 2000
Sch. 1 (item 17), Sch. 3 (items 4, 5), Sch. 4 (items 7,
9, 16) and Sch. 5 (item 5)
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 87): 29 June 2010
--
Taxation Laws Amendment Act (No. 6) 2001
169, 2001
1 Oct 2001
Schedule 4 (items 1-3, 6-15), Schedule 5
(items 1-9) and Schedule 6 (items 1-4, 5A, 6-16, (zz) (zz) (zz)
Sch. 4 (item 15), Sch. 5 (item 9) and Sch. 6 (item
as amended by
Taxation Laws Amendment Act (No. 2) 2002
57, 2002
3 July 2002
Schedule 12 (items 58, 59): (zzb)
--
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 92): 29 June 2010
--
Taxation Laws Amendment (Research and Development) Act
2001
170, 2001
1 Oct 2001
Schedule 2 (items 28-44, 51): 29 Jan 2001 (zza) (zza)
Sch. 2 (items 51, 92) and Sch. 3 (item 19(1))
as amended by
Taxation Laws Amendment Act (No. 2) 2002
57, 2002
3 July 2002
Schedule 12 (item 63): (zzb)
--
Taxation Laws Amendment (Superannuation Act (No. 1)
2002
15, 2002
4 Apr 2002
4 Apr 2002
Sch. 1 (item 21)
Taxation Laws Amendment Act (No. 1) 2002
26, 2002
4 Apr 2002
4 Apr 2002
Sch. 1 (items 4, 9(1), (2))
Taxation Laws Amendment (Film Incentives) Act 2002
27, 2002
4 Apr 2002
4 Apr 2002
Sch. 1 (item 12)
Taxation Laws Amendmet (Baby Bonus) Act 2002
32, 2002
30 May 2002
30 May 2002
S. 4
New Business Tax System (Imputation) Act 2002
48, 2002
29 June 2002
29 June 2002
--
Taxation Laws Amendment (Superannuation) Act (No. 2)
2002
51, 2002
29 June 2002
S. 4, Schedule 1 (item 202(2)) and
Schedule 3 (items 3, 4): Royal Assent
Sch. 1 (item 202(2)) and Sch. 3 (item 4)
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 108): 29 June 2010
--
Taxation Laws Amendment Act (No. 4) 2002
53, 2002
29 June 2002
Schedules 3 and 4: 1 July 2002
Sch. 1 (item 46), Sch. 2 (items 16, 17) and Sch. 4
(item 15)
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 80): 29 June 2010
--
Taxation Laws Amendment Act (No. 2) 2002
57, 2002
3 July 2002
Schedule 2: 1 July 2002(zzb) Schedule 12 (item 29): 19 Sept 1997 (see s. 2(1))
Sch. 4 (items 4(2), 8), Sch. 7 (item 3), Sch.
9 (item 45), Sch. 11 (item 5) and Sch. 12 (items 22, 24)
New Business Tax System (Consolidation) Act (No. 1)
2002
68, 2002
22 Aug 2002
24 Oct 2002 see s. 2)
Sch. 3 (items 2, 19, 37, 38)
as amended by
New Business Tax System (Consolidation, Value
Shifting, Demergers and Other Measures) Act 2002
90, 2002
24 Oct 2002
(see 90, 2002 below)
--
New Business Tax System (Consolidation and Other
Measures) Act 2003
16, 2003
11 Apr 2003
Schedule 19 (items 6, 7): (zzc)
--
Tax Laws Amendment (2004 Measures No. 7) Act 2005
41, 2005
1 Apr 2005
Schedule 10 (item 265): (zzca)
--
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 12): 29 June 2010
--
New Business Tax System (Consolidation, Value Shifting,
Demergers and Other Measures) Act 2002
90, 2002
24 Oct 2002
Schedules 1-15: (zzd)
Sch. 14 (item 19), Sch. 15 (items
as amended by
Taxation Laws Amendment Act (No. 6) 2003
67, 2003
30 June 2003
Schedule 8 (items 1, 3): Royal Assent
Sch. 8 (item 3)
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 15): 29 June 2010
--
Taxation Laws Amendment Act (No. 3) 2002
97, 2002
10 Nov 2002
S. 4, Schedule 1 (item 8) and Schedule 2
(items 9A, 9B, 10-12): Royal Assent
S. 4 (rep. by 75, 2010, Sch. 6 [item 66])
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 66): 29 June 2010
--
New Business Tax System (Consolidation and Other
Measures) Act (No. 1) 2002
117, 2002
2 Dec 2002
S. 4: Royal Assent(zze) (zze)
Sch. 2 (item 11), Sch. 8 (item 6), Sch. 12
(items 12, 22) and Sch. 17 (item 6)
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 14): 29 June 2010
--
Taxation Laws Amendment Act (No. 5) 2002
119, 2002
2 Dec 2002
S. 4, Schedule 1 (items 2-8), Schedule 2
and Schedule 3 (item 100): Royal Assent(zzf) Schedule 3 (items 13-49): (zzf) Schedule 3 (items 72-75, 77, 78): (zzf)
Sch. 1 (item 8), Sch. 2 (item 7) and Sch. 3
(item 100)
as amended by
Tax Laws Amendment (2004 Measures No. 7) Act 2005
41, 2005
1 Apr 2005
Schedule 10 (item 242): Royal Assent
--
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 88): 29 June 2010
--
Taxation Laws Amendment (Venture Capital) Act 2002
136, 2002
19 Dec 2002
Schedule 1 (items 1, 5): (zzg)
Sch. 1 (item 27)
Taxation Laws Amendment
(Structured Settlements and Structured Orders) Act 2002
139, 2002
19 Dec 2002
19 Dec 2002
Sch. 1 (item 16A)
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 104): 29 June 2010
--
Taxation Laws Amendment Act (No. 1) 2003
12, 2003
2 Apr 2003
Schedule 1: 29 Aug 2001
Sch. 2 (item 2) and Sch. 3 (items 2, 6, 11,
13)
New Business Tax System (Consolidation and Other
Measures) Act 2003
16, 2003
11 Apr 2003
S. 4: Royal Assent(zzh) Schedule 4 (items 1-7): (zzh) Schedule 9 (items 1, 2, 13-21): (zzh) Schedule 10 (item 2): (zzh) Schedule 14 (item 1): (zzh) Schedule 24 (items 20-23): (zzh) (zzh) (zzh) Schedule 28 (items 2-12, 19(2), (3)) and Schedule 29 (items 12,
13): (zzh)
Sch. 9 (item 21), Sch. 13 (item 5), Sch. 24 (item 23),
Sch. 26 (item 8), Sch. 27 (item 21), Sch. 28 (item 19) and
Sch. 30 (item 2)
as amended by
Tax Laws Amendment (2004 Measures No. 7) Act 2005
41, 2005
1 Apr 2005
Schedule 10 (item 224): Royal Assent(zzha)
--
Tax Laws Amendment (2010 Measures No. 1) Act 2010
56, 2010
3 June 2010
Schedule 5 (items 137, 139, 140): (see 56, 2010
below)
Sch. 5 (items 139, 140)
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 13): 29 June 2010
--
Family and Community Services Legislation Amendment
(Australians Working Together and other 2001 Budget Measures) Act 2003
35, 2003
24 Apr 2003
Schedules 1, 1A, 2, 4, 5 and 6: 20 Sept 2003
Sch. 2 (item 7)
Taxation Laws Amendment Act (No. 2) 2003
65, 2003
30 June 2003
S. 4, Schedule 2, Schedule 3 (items 3-5) and
Schedule 5 (item 3): Royal Assent
Sch. 2 (item 5)
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 53): 29 June 2010
--
Taxation Laws Amendment Act (No. 4) 2003
66, 2003
30 June 2003
S. 4, Schedule 2 (items 1-5, 17), Schedule 3
(items 49-57, 59-70, 71, 74-89, 91-128, 129-131, 140, 141), Schedule 4,
Schedule 6 (items 1, 3) and Schedule 7 (items 6-9): Royal Assent(zzi) Schedule 3 (items 70A, 128A): (zzi)
Sch. 2 (item 17), Sch. 3 (items 140(1)-(6), (8),
141), Sch. 4 (item 5), Sch. 6 (item 3) and Sch. 7 (item 9)
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 81): 29 June 2010
--
Taxation Laws Amendment Act (No. 6) 2003
67, 2003
30 June 2003
S. 4 and Schedule 10 (items 1-11): Royal Assent(zzj) (zzj)
Sch. 10 (item 23)
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 93): 29 June 2010
--
Australian Heritage Council (Consequential and
Transitional Provisions) Act 2003
86, 2003
23 Sept 2003
Ss. 1-3: Royal Assentsee s. 2 and Gazette 2003, No. GN47)
Sch. 1 (item 5)
Taxation Laws Amendment Act (No. 3) 2003
101, 2003
14 Oct 2003
S. 4, Schedule 1 (items 2-20, 22), Schedule 2
(items 1-12), Schedule 3 (items 2-6) and Schedule 6 (items 16,
22-25, 27, 30): Royal Assent11 Oct 2002(zzk)
S. 5, Sch. 1 (item 22) and Sch. 3 (item 6)
as amended by
Taxation Laws Amendment Act (No. 6) 2003
67, 2003
30 June 2003
Schedule 10 (items 13-16): 14 Oct 2003 (see s. 2(1))
--
Tax Laws Amendment (Loss Recoupment Rules and Other
Measures) Act 2005
147, 2005
14 Dec 2005
Schedule 5 (items 19, 20): Royal Assent
Sch. 5 (item 20)
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 67): 29 June 2010
--
Taxation Laws Amendment Act (No. 8) 2003
107, 2003
21 Oct 2003
Schedule 6: 1 July 2003(zzl) (zzl)
Sch. 1 (item 9(1)), Sch. 2 (item 40), Sch. 3 (item
2), Sch. 5 (item 3) and Sch. 7 (items 9, 18)
as amended by
Tax Laws Amendment (2004 Measures No. 6) Act 2005
23, 2005
21 Mar 2005
Schedule 11: (zzla)
--
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 95): 29 June 2010
--
Superannuation (Government Co-contribution for Low
Income Earners) (Consequential Amendments) Act 2003
111, 2003
12 Nov 2003
12 Nov 2003
Sch. 1 (item 25)
New Business Tax System (Taxation of Financial
Arrangements) Act (No. 1) 2003
133, 2003
17 Dec 2003
17 Dec 2003
Sch. 1 (item 17(2)), Sch. 2 (item 9), Sch. 3 (item 2)
and Sch. 4 (items 77(2), 78)
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 19): 29 June 2010
--
Financial Services Reform Amendment Act 2003
141, 2003
17 Dec 2003
Schedule 3 (item 1): 18 Dec 2003
--
Taxation Laws Amendment Act (No. 5) 2003
142, 2003
17 Dec 2003
S. 4, Schedule 1 (items 1-15, (zzm)
Sch. 1 (item 1), Sch. 2 (items 1, 49), Sch. 3 (items 15,
18), Sch. 7 (items 15, 23) and Sch. 8 (items 24(2), (3))
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 89): 29 June 2010
--
Higher Education Support (Transitional Provisions and
Consequential Amendments) Act 2003
150, 2003
19 Dec 2003
Schedule 2 (items 136-143): (zzn)
--
Taxation Laws Amendment Act (No. 2) 2004
20, 2004
23 Mar 2004
Schedule 6: 1 July 2000
Sch. 3 (item 6), Sch. 4 (item 9), Sch. 7 (item 9)
and Sch. 8 (item 14)
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 54): 29 June 2010
--
Family Assistance Legislation Amendment (Extension of
Time Limits) Act 2004
33, 2004
20 Apr 2004
20 Apr 2004
Sch. 1 (item 9)
Military Rehabilitation and Compensation (Consequential
and Transitional Provisions) Act 2004
52, 2004
27 Apr 2004
Schedule 4 (items 10-13, 14(2), (3), 15): 1 July 2004 (see s. 2)
Sch. 4 (items 14(2), (3), 15)
Family Assistance Legislation Amendment (More Help for
Families--Increased Payments) Act 2004
59, 2004
26 May 2004
Schedule 2 (items 36-42): 1 July 2004
Sch. 2 (items 38, 42)
Family Assistance Legislation Amendment (More Help for
Families--One-off Payments) Act 2004
60, 2004
26 May 2004
26 May 2004
--
Bankruptcy Legislation Amendment Act 2004
80, 2004
23 June 2004
Schedule 1 (items 197, 212, 213, 215): 1 Dec 2004 (see Gazette 2004, No. GN34)
Sch. 1 (items 212, 213, 215)
Tax Laws Amendment (2004 Measures No. 2) Act 2004
83, 2004
25 June 2004
S. 4, Schedule 1 (items 116-124), Schedule 2
(items 1, 2, 5-8, 10-18, 20-33, 36-50, (zzo) (zzo) Schedule 1 (items 90-92): (zzo) Schedule 1 (items 95-99): (zzo) Schedule 1 (item 100): (zzo) Schedule 1 (items 101-103): (zzo) Schedule 1 (item 104): (zzo) Schedule 1 (items 105, 106): (zzo) Schedule 10 (items 3-22): (zzo) Schedule 10 (items 23-29): 30 June 2003(zzo) Schedule 10 (items 41, 42): 30 June 2003 (zzo) Schedule 12 (items 10-16): (zzo)
Sch. 1 (items
as amended by
Tax Laws Amendment (2004 Measures No. 7) Act 2005
41, 2005
1 Apr 2005
Schedule 10 (item 269): (zzoa)
--
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 112): 29 June 2010
--
Superannuation Laws Amendment (2004 Measures No. 1)
Act 2004
92, 2004
29 June 2004
29 June 2004
Sch. 1 (item 3)
Superannuation Laws Amendment (2004 Measures No. 2)
Act 2004
93, 2004
29 June 2004
S. 4(1) and Schedule 1 (item 3): Royal Assent
S. 4(1)
Tax Laws Amendment (2004 Measures No. 1) Act 2004
95, 2004
29 June 2004
S. 4, Schedules 2, 3, 5 and 11: Royal Assent
Sch. 2 (item 11), Sch. 3 (items 7-9), Sch. 5
(item 9), Sch. 7 (item 13) and Sch. 10 (items 44, 45)
as amended by
Tax Laws Amendment (2006 Measures No. 2) Act 2006
58, 2006
22 June 2006
Schedule 7 (item 210): (zzu)
--
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 111): 29 June 2010
--
New International Tax Arrangements (Participation
Exemption and Other Measures) Act 2004
96, 2004
29 June 2004
29 June 2004
Sch. 1 (item 1) and Sch. 2 (item 140(3)
as amended by
New International Tax Arrangements (Foreign-owned
Branches and Other Measures) Act 2005
64, 2005
26 June 2005
Schedule 5: (see 64, 2005 below)
--
Veterans' Entitlements (Clarke Review) Act 2004
100, 2004
30 June 2004
Schedule 2 (items 32-35): 20 Sept 2004
--
Taxation Laws Amendment Act (No. 1) 2004
101, 2004
30 June 2004
S. 4, Schedule 1 (items 2-4), Schedule 9,
Schedule 10 (items 7-37) and Schedule 11 (items 144-146): Royal
Assent(zzp) Schedule 11 (item 35): (zzp) Schedule 11 (items 52-59, 88, 89): (zzp) Schedule 11 (items 141-143): (zzp)
Sch. 1 (item 4), Sch. 3 (item 72), Sch. 7
(item 8), Sch. 9 (item 17) and Sch. 11 (items 143, 145)
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 36): 29 June 2010
--
Tax Laws Amendment (2004 Measures No. 3) Act 2004
105, 2004
30 June 2004
Schedule 2: 1 Apr 2004
Sch. 1 (item 19)
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 113): 29 June 2010
--
Tax Laws Amendment (Wine Producer Rebate and Other
Measures) Act 2004
129, 2004
31 Aug 2004
Schedules 1 and 3: 1 Oct 2004
Sch. 3 (item 25)
Family and Community Services and Veterans' Affairs
Legislation Amendment (2004 Election Commitments) Act 2004
132, 2004
8 Dec 2004
Schedule 1 (items 1, 2, 17, 18) and Schedule 2
(items 1, 2, 13-15, 24): 1 Dec 2004
Sch. 2 (items 13, 24)
Private Health Insurance Incentives Amendment Act 2005
9, 2005
22 Feb 2005
22 Feb 2005
Sch. 1 (item 7)
New International Tax Arrangements (Managed Funds and
Other Measures) Act 2005
21, 2005
21 Mar 2005
21 Mar 2005
Sch. 1 (item 7) and Sch. 3 (item 47(1))
Tax Laws Amendment (2004 Measures No. 6) Act 2005
23, 2005
21 Mar 2005
S. 4, Schedule 1 (items 2-8, 11, (zzq) Schedule 3 (item 4): (zzq) Schedule 12 (item 1): 1 July 2000
Sch. 1 (items 1, 19), Sch. 2 (item 14), Sch.
3 (item 111(1)-(3)), Sch. 4 (item 2), Sch. 6 (item 14), Sch. 8 (item 8),
Sch. 10 (item 23) and Sch. 12 (item 11(1))
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 114): 29 June 2010
--
Tax Laws Amendment (2004 Measures No. 7) Act 2005
41, 2005
1 Apr 2005
S. 4, Schedule 1 (items 1-11), Schedule 2
(items 1-9, 11), Schedule 3 (items 17-22), Schedule 6 (items 1-3,
5, (zzr) (zzr) (zzr) (zzr) (zzr) (zzr) (zzr) (zzr)
Sch. 1 (item 11), Sch. 2 (item 11), Sch. 3 (item 22),
Sch. 6 (item 1), Sch. 7 (item 20) and Sch. 11 (item 5)
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 6 (item 115): 29 June 2010
--
Australian Communications and Media Authority
(Consequential and Transitional Provisions) Act 2005
45, 2005
1 Apr 2005
Schedule 1 (items 66, 67) and Schedule 4: 1 July
2005 (see s. 2(1))
Sch. 4 [see Note 1]
Social Security Legislation Amendment (One-off Payments
for Carers) Act 2005
55, 2005
25 May 2005
25 May 2005
Sch. 2 (item 1) (am. by 19, 2008, Sch. 3
[item 70])
as amended by
Social Security and Veterans' Entitlements Legislation
Amendment (One-off Payments and Other Budget Measures) Act 2008
19, 2008
26 May 2008
Schedule 3 (item 70): Royal Assent
--
as amended by
Statute Law Revision Act 2010
8, 2010
1 Mar 2010
Schedule 2 (item 20): (see 8, 2010 below)
--
Film Licensed Investment Company (Consequential
Provisions) Act 2005
58, 2005
26 June 2005
Schedule 1: 27 June 2005 (see s. 2(1))
Sch. 1 (item 17)
Tax Laws Amendment (2005 Measures No. 3) Act 2005
63, 2005
26 June 2005
Schedule 1 (items 5-23): Royal Assent
Sch. 1 (item 23)
New International Tax Arrangements (Foreign-owned
Branches and Other Measures) Act 2005
64, 2005
26 June 2005
Schedule 2: 27 June 2005(zzs)
Sch. 2 (item 11(2)), Sch. 3 (items 11, 39) and
Sch. 4 (items 40, 41)
Social Security Amendment (Extension of Youth Allowance
and Austudy Eligibility to New Apprentices) Act 2005
66, 2005
26 June 2005
Schedules 1 and 2: 1 July 2005see s. 2(1))
Sch. 2 (item 3)
Tax Laws Amendment (Improvements to Self Assessment)
Act (No. 1) 2005
75, 2005
29 June 2005
29 June 2005
Sch. 1 (item 31)
Tax Laws Amendment (2005 Measures No. 1) Act 2005
77, 2005
29 June 2005
29 June 2005
Sch. 2 (item 3) and Sch. 4 (item 5)
Tax Laws Amendment (2005 Measures No. 2) Act 2005
78, 2005
29 June 2005
29 June 2005
Sch. 1 (item 3) and Sch. 3 (items 5, 12)
Superannuation (Consequential Amendments) Act 2005
81, 2005
29 June 2005
Schedule 7 (items 2, 3): 1 July 2005
Sch. 7 (item 3) (am. by 26, 2008, Sch. 1
[items
as amended by
Superannuation Legislation Amendment (Trustee Board
and Other Measures) (Consequential Amendments) Act 2008
26, 2008
23 June 2008
Schedule 1 (items 117-121): Royal Assent
--
Tax Laws Amendment (Loss Recoupment Rules and Other
Measures) Act 2005
147, 2005
14 Dec 2005
Schedule 1 (items 4-168, 169(2), 170-176),
Schedule 2 (items 1, 12-24, 26-28), Schedule 3, Schedule 4
(items 4-12), Schedule 5 (items 13, 14, 20), Schedule 6 (items
1, 2, 10(1)) and Schedule 7 (items 14-16, 20): Royal Assent
Sch. 1 (items
Tax Laws Amendment (2005 Measures No. 4) Act 2005
160, 2005
19 Dec 2005
Schedule 1 (items 1-10, 14(1)) and Schedule 2
(items 1-12): Royal Assent
Sch. 1 (item 14(1)) and Sch. 2
(item 12)
Tax Laws Amendment (Improvements to Self Assessment)
Act (No. 2) 2005
161, 2005
19 Dec 2005
Schedule 1 (item 26) and Schedule 2 (items
6-14, 32): Royal Assent
Sch. 2 (item 32)
Tax Laws Amendment (2005 Measures No. 5) Act 2005
162, 2005
19 Dec 2005
Schedule 2 (items 1-13), Schedule 3
(items 1-3, 16-19, 33) and Schedule 6 (items 28-32): Royal
Assent(zzt)
Sch. 2 (item 13), Sch. 3 (item 33)
and Sch. 6 (items 13, 25)
Tax Laws Amendment (2005 Measures No. 6) Act 2006
13, 2006
29 Mar 2006
29 Mar 2006
Sch. 1 (item 2), Sch. 2 (item 4)
and Sch. 3 (item 3)
Offshore Petroleum (Repeals and Consequential
Amendments) Act 2006
17, 2006
29 Mar 2006
Schedule 2 (items 41, 42): 1 July 2008 (see s. 2(1) and F2008L02273)
Sch. 2 (item 42)
Tax Laws Amendment (2006
Measures No. 1) Act 2006
32, 2006
6 Apr 2006
6 Apr 2006
Sch. 1 (item 40(1)-(7), (9)), Sch. 2 (item 51) and
Sch. 3 (item 17)
as amended by
Statute Law Revision Act 2010
8, 2010
1 Mar 2010
Schedule 2 (item 23): (see 8, 2010
below)
--
Social Security and Veterans' Entitlements Legislation
Amendment (One-off Payments to Increase Assistance for Older Australians and
Carers and Other Measures) Act 2006
41, 2006
22 May 2006
22 May 2006
--
Family Law Amendment (Shared Parental Responsibility)
Act 2006
46, 2006
22 May 2006
Schedule 4 (items 113A, 113B, 129, 138A): 1 July 2006
Sch. 4 (items 129, 138A)
Tax Laws Amendment (Personal Tax Reduction and Improved
Depreciation Arrangements) Act 2006
55, 2006
19 June 2006
Schedules 1, 3 and 4: 1 July 2006
--
Tax Laws Amendment (2006 Measures No. 2) Act 2006
58, 2006
22 June 2006
S. 4, Schedules 1, 2, Schedule 3 (items 1-3, 7),
Schedule 4, Schedule 5 (items 1-3) and Schedule 7 (items 51-113,
213-216, 257-263): Royal Assent(zzu)
S. 4, Sch. 1 (item 3), Sch. 3 (item 7), Sch.
4 (item 6), Sch. 5 (item 3) and Sch. 7 (items 55, 69, 92)
as amended by
Tax Laws Amendment (2009 Measures No. 6) Act 2010
19, 2010
24 Mar 2010
Schedule 3 (items 3, 12): (see 19,
2010 below)
Sch. 3 (item 12)
Electoral and Referendum Amendment (Electoral Integrity
and Other Measures) Act 2006
65, 2006
22 June 2006
Schedule 4 (items 1-10, 12): Royal Assent
Sch. 4 (item 12)
Fuel Tax (Consequential and Transitional Provisions)
Act 2006
73, 2006
26 June 2006
Schedule 5 (items 5-38, 156-159): 1 July 2006 ( see s. 2(1))
--
Tax Laws Amendment (2006 Measures No. 3) Act 2006
80, 2006
30 June 2006
Schedule 1 (items 2-4), Schedule
2, Schedule 4 (items 1, 5-9, 14, 20, (zzv) Schedule 11 (item 3): [see (zzv) and Note 4]
Sch. 1 (item 4), Sch. 2, Sch. 3 (item 5),
Sch. 4 (items 14, 30), Sch. 5 (item 2) and Sch. 11 (items
23, 24)
Families, Community Services and Indigenous Affairs and
Other Legislation (2006 Budget and Other Measures) Act 2006
82, 2006
30 June 2006
Schedule 4 (items 6-9): 1 Dec 2006
--
International Tax Agreements Amendment Act (No. 1)
2006
100, 2006
14 Sept 2006
14 Sept 2006
Sch. 1 (item 11)
Tax Laws Amendment (Repeal of Inoperative Provisions)
Act 2006
101, 2006
14 Sept 2006
Schedules 3 and 4: 1 Jan 2008
Sch. 6 (items 1,
as amended by
Tax Laws Amendment (2006 Measures No. 7) Act 2007
55, 2007
12 Apr 2007
Schedule 4 (item 5): Royal Assent
--
Tax Laws Amendment (2007 Measures No. 2) Act 2007
78, 2007
21 June 2007
Schedule 5 (item 9): Royal Assent
--
Tax Laws Amendment (2009 Measures No. 2) Act 2009
42, 2009
23 June 2009
Schedule 5 (items 13, 14): (zzw)
--
Statute Law Revision Act 2010
8, 2010
1 Mar 2010
Schedule 2 (item 29): (see 8, 2010
below)
--
Tax Laws Amendment (2011 Measures No. 2) Act 2011
41, 2011
27 June 2011
Schedule 5 (items 55, 56): (see 41,
2011 below)
Sch. 5 (item 56)
Australian Participants in British Nuclear Tests
(Treatment) (Consequential Amendments and Transitional Provisions) Act 2006
136, 2006
30 Nov 2006
Schedules 1 and 2: 1 Dec
2006 (see s. 2(1))
Sch. 2 (items 1-3)
Tax Laws Amendment (2006 Measures No. 4) Act 2006
168, 2006
12 Dec 2006
Schedule 3 (items 3-5): 13 Dec 2005
S. 4, Sch. 1 (items 10, 11), Sch. 3 (item 2) and Sch. 4
(item 112)
as amended by
Statute Law Revision Act 2010
8, 2010
1 Mar 2010
Schedule 2 (item 24): (see 8, 2010 below)
--
Tax Laws Amendment (2006 Measures No. 6) Act 2007
4, 2007
19 Feb 2007
Schedule 1 and Schedule 2
(items 11-16, 26): Royal Assent
--
Tax Laws Amendment (Simplified Superannuation) Act 2007
9, 2007
15 Mar 2007
Schedule 1 (items 1, 2, 5-17,
24(1)), Schedule 2 (items 1, 2), Schedule 3, Schedule 5 (items 6-8,
36(1)) and Schedule 10: Royal Assent
Sch. 1 (items 2, 24(1)), Sch. 2 (item 2),
Sch. 5 (items 8, 36(1)) and Sch. 10 (item 96)
Superannuation Legislation Amendment (Simplification)
Act 2007
15, 2007
15 Mar 2007
S. 4, Schedule 3 (items
8-44, 66) and Schedule 4 (items 1-8): Royal Assent(zzx) Schedule 2: (zzx)
S. 4, Sch. 1 (item 406(1)-(3)) and Sch. 3
(item 66)
as amended by
Tax Laws Amendment (2007 Measures No. 4) Act 2007
143, 2007
24 Sept 2007
Schedule 5
(item 28): (see 143, 2007 below)
--
Tax Laws Amendment (2009 Measures No. 6) Act 2010
19, 2010
24 Mar 2010
Schedule 3 (items 9, 12): (see
19, 2010 below)
Sch. 3 (item 12)
Private Health Insurance (Transitional Provisions and
Consequential Amendments) Act 2007
32, 2007
30 Mar 2007
Schedule 2 (item 52): 1 Apr 2007 (see s. 2(1))
Sch. 3 (item 9A)
Tax Laws Amendment (2006 Measures No. 7) Act 2007
55, 2007
12 Apr 2007
12 Apr 2007
Sch. 1 (item 68(1)), Sch. 5 (item 2) and Sch.
7 (item 5)
Tax Laws Amendment (2007 Measures No. 1) Act 2007
56, 2007
12 Apr 2007
12 Apr 2007
Sch. 3 (item 39)
Social Security and Veterans' Affairs Legislation
Amendment (One-off Payments and Other 2007 Budget Measures) Act 2007
66, 2007
11 May 2007
Schedule 1 (items 17-26) and
Schedule 3 (items 13-16): Royal Assent
--
Tax Laws Amendment (2007 Measures No. 2) Act 2007
78, 2007
21 June 2007
Schedule 7 (items 2-14):
1 July 2005(zzy)
S. 4, Sch. 1 (item 7), Sch. 2
(item 18), Sch. 4 (item 10), Sch. 6 (item 10),
Sch. 7 (items 15, 16) and Sch. 8 (items 85, 205)
Tax Laws Amendment (2007 Measures No. 3) Act 2007
79, 2007
21 June 2007
Schedule 1 (items 28, 29, 39-42,
43(1), (6)), Schedules 3, 4, Schedule 6 (items 3-8), Schedule 9
(items 14-26, 30, 34) and Schedule 10 (items 10-13, 32): Royal
Assent
Sch. 1 (item 43(1), (6)), Sch. 3
(items 3, 4), Sch. 4 (items 4, 5), Sch. 6 (item 8),
Sch. 8 (item 26(1)-(3)), Sch. 9 (items 30, 34) and
Sch. 10 (item 32)
Tax Laws Amendment (Small Business) Act 2007
80, 2007
21 June 2007
21 June 2007
Sch. 1 (item 8), Sch. 2
(item 67(2), (3)), Sch. 3 (item 176), Sch. 4
(item 31(1)), Sch. 7 (item 2) and Sch. 8 (item 9)
as amended by
Statute Law Revision Act 2010
8, 2010
1 Mar 2010
Schedule 2 (items 30, 31): (see 8, 2010
below)
--
Families, Community Services and Indigenous Affairs
Legislation Amendment (Child Support Reform Consolidation and Other Measures)
Act 2007
82, 2007
21 June 2007
Schedule 6 (items 39,
40): 1 July 2007
--
Veterans' Affairs Legislation Amendment (2007 Measures
No. 1) Act 2007
89, 2007
21 June 2007
Schedule 5: 1 July
2007
--
Families, Community Services and Indigenous Affairs
Legislation Amendment (Child Care and Other 2007 Budget Measures) Act 2007
113, 2007
28 June 2007
Schedule 1 (items 20-22):
1 July 2007
--
Social Security Amendment (Apprenticeship Wage Top-Up
for Australian Apprentices) Act 2007
114, 2007
28 June 2007
Schedule 1: 1 July 2007
Sch. 1 (item 3)
Financial Sector Legislation Amendment (Restructures)
Act 2007
117, 2007
28 June 2007
28 June 2007
Sch. 2 (item 4) and Sch. 3
(item 24)
Tax Laws Amendment (2007 Measures No. 4) Act 2007
143, 2007
24 Sept 2007
Schedule 1 (items 1, 4,
128-194, 222, 223, 225, 226), Schedule 2, Schedule 5 (items 1-16, 28, (zzz)
Sch. 1 (items 222, 223, 225, 226), Sch. 2
(item 6), Sch. 5 (item 48(1)-(3)) and Sch. 7 (items 22, 38)
International Trade Integrity Act 2007
147, 2007
24 Sept 2007
Schedule 2 (items 5-9):
25 Sept 2007
Sch. 2 (item 9)
Financial Sector Legislation Amendment (Simplifying
Regulation and Review) Act 2007
154, 2007
24 Sept 2007
Schedule 1 (items
173-176): 1 Jan 2008
Sch. 1 (item 296)
Higher Education Endowment Fund (Consequential
Amendments) Act 2007
161, 2007
24 Sept 2007
Schedule 1: 25 Sept 2007 (see s. 2(1))
--
Tax Laws Amendment (2007 Measures No. 5) Act 2007
164, 2007
25 Sept 2007
S. 4, Schedule 1
(items 1-24, see F2007L03842)
S. 4, Sch. 1 (item 71), Sch. 2 (item 2),
Sch. 3 (item 11), Sch. 4 (item 7), Sch. 5
(item 3), Sch. 6 (item 68), Sch. 8 (item 13),
Sch. 9 (item 3) and Sch. 10 (items 91, 92)
as amended by
Tax Laws Amendment (2009 Measures No. 4) Act 2009
88, 2009
18 Sept 2009
Schedule 5
(item 343): Royal Assent
--
Families, Community Services and Indigenous Affairs
Legislation Amendment (Child Disability Assistance) Act 2007
182, 2007
28 Sept 2007
Schedule 1: 1 Oct 2007
--
Families, Community Services and Indigenous Affairs
Legislation Amendment (Further 2007 Budget Measures) Act 2007
183, 2007
28 Sept 2007
1 Jan 2008
--
Social Security Legislation Amendment (2007 Budget
Measures for Students) Act 2007
184, 2007
28 Sept 2007
Schedule 3: 1 Jan 2008
Sch. 3 (item 10)
Workplace Relations Amendment (Transition to Forward
with Fairness) Act 2008
8, 2008
20 Mar 2008
Schedules 1-7: 28 Mar
2008 (see F2008L00959)
--
Screen Australia and the National Film and Sound
Archive (Consequential and Transitional Provisions) Act 2008
13, 2008
20 Mar 2008
Schedule 1 (items 3, 4): 1 July 2008 (see s. 2(1) and F2008L01863)
--
Social Security and Veterans' Entitlements Legislation
Amendment (One-off Payments and Other Budget Measures) Act 2008
19, 2008
26 May 2008
Schedule 1 (items 17-25) and
Schedule 3 (items 14-32): Royal Assent
--
Tax Laws Amendment (Election Commitments No. 1)
Act 2008
32, 2008
23 June 2008
23 June 2008
Sch. 1 (item 58) and Sch. 2
(item 3)
Tax Laws Amendment (2008 Measures No. 2) Act 2008
38, 2008
24 June 2008
Schedule 1,
Schedule 3, Schedule 4, Schedule 6, Schedule 7 (items 1-3,
5), Schedule 8 (items 1-11), Schedule 9 (items 2-4),
Schedule 10, Schedule 12 and Schedule 13: Royal Assent(zzza) see Note 5 and Table A]
Sch. 1 (item 19), Sch. 3 (item 3),
Sch. 4 (item 5), Sch. 5 (item 4), Sch. 7 (item 5), Sch. 8
(items 11, 21), Sch. 9 (item 4), Sch. 10 (item 5),
Sch. 12 (item 2) and Sch. 13 (item 3)
First Home Saver Accounts (Consequential Amendments)
Act 2008
45, 2008
25 June 2008
26 June 2008
--
Veterans' Entitlements Legislation Amendment (2007
Election Commitments) Act 2008
48, 2008
25 June 2008
Schedule 3 (items 1, 2,
16(1)): 1 July 2008
Sch. 3 (item 16(1))
Tax Laws Amendment (Budget Measures) Act 2008
59, 2008
30 June 2008
30 June 2008
Sch. 1 (item 9) and Sch. 2 (item 2)
as amended by
Tax Laws Amendment (2008 Measures No. 6) Act 2009
14, 2009
26 Mar 2009
Schedule 4
(item 51): Royal Assent
--
Social Security and Other Legislation Amendment
(Employment Entry Payment) Act 2008
64, 2008
30 June 2008
1 July 2008
Sch. 1 (item 11(1))
Tax Laws Amendment (2008 Measures No. 3) Act 2008
91, 2008
20 Sept 2008
Schedule 1: Royal Assent
Sch. 1 (item 9)
First Home Saver Accounts (Further Provisions)
Amendment Act 2008
92, 2008
30 Sept 2008
Schedule 1 (items 10-22,
26): 1 Oct 2008
Sch. 1 (item 26)
Tax Laws Amendment (2008 Measures No. 4) Act 2008
97, 2008
3 Oct 2008
Schedule 1 (items 3-12)
and Schedule 3 (items 44-86, 88-173, 189): Royal Assent(zzzb)
Sch. 1 (item 12) and Sch. 3
(items 147, 155)
Family Law Amendment (De Facto Financial Matters
and Other Measures) Act 2008
115, 2008
21 Nov 2008
Schedule 2 (items 34-41): 1 Mar
2009 (see F2009L00264)
--
Dairy Adjustment Levy Termination Act 2008
123, 2008
25 Nov 2008
Schedule 3 (items 1, 2): 26
Nov 2008
Sch. 3 (item 2)
National Rental Affordability Scheme (Consequential
Amendments) Act 2008
130, 2008
28 Nov 2008
1 July 2008
Sch. 1 (item 14)
Social Security and Other Legislation Amendment
(Economic Security Strategy) Act 2008
131, 2008
1 Dec 2008
Schedule 5 (items 3-12):
Royal Assent
--
Tax Laws Amendment (Education Refund) Act 2008
141, 2008
9 Dec 2008
Schedule 1 (items 2-5,
10): Royal Assent
Sch. 1 (item 10)
Same-Sex Relationships (Equal Treatment in Commonwealth
Laws--General Law Reform) Act 2008
144, 2008
9 Dec 2008
Schedule 14 (items
59-96): 10 Dec 2008
Sch. 14 (item 96)
Tax Laws Amendment (2008 Measures No. 5) Act 2008
145, 2008
9 Dec 2008
Schedule 2: Royal
Assent
Sch. 2 (item 9)
Temporary Residents' Superannuation Legislation
Amendment Act 2008
151, 2008
11 Dec 2008
Schedule 1 (items
27-37): 18 Dec 2008 (see F2008L04636)
--
Nation-building Funds (Consequential Amendments) Act
2008
155, 2008
18 Dec 2008
Schedule 2 (items
45-47) and Schedule 3 (item 8): 1 Jan 2009 (see
s. 2(1))
Sch. 3 (item 8)
Household Stimulus Package Act (No. 2) 2009
4, 2009
18 Feb 2009
Schedule 4 and Schedule 5
(items 6-14): Royal Assent
Sch. 4
Tax Bonus for Working Australians (Consequential
Amendments) Act (No. 2) 2009
6, 2009
18 Feb 2009
Schedule 1 (items 2,
3): 18 Feb 2009 (see s. 2(1))
--
Tax Laws Amendment (2008
Measures No. 6) Act 2009
14, 2009
26 Mar 2009
Schedule 1, Schedule 4
(items 11-34, 52) and Schedule 5 (items 7-13): Royal Assent
Sch. 1 (item 6), Sch. 4 (items 17, 25) and
Sch. 5 (item 14)
as amended by
Tax Laws Amendment (2009 Measures No. 2) Act 2009
42, 2009
23 June 2009
Schedule 2 (item 40): (zzzc)
--
Tax Laws Amendment (Taxation of Financial Arrangements)
Act 2009
15, 2009
26 Mar 2009
Schedule 1 (items 1-30,
52-97, (zzzd)
Sch. 1 (items 102, 103,
as amended by
Tax Laws Amendment (2010 Measures No. 4) Act 2010
136, 2010
7 Dec 2010
Schedule 3
(items 133, 134): (see 136, 2010 below)
--
Tax Laws Amendment (2011 Measures No. 7) Act 2011
147, 2011
29 Nov 2011
Schedule 4: 30 Nov
2011
Sch. 4 (item 4)
Social Security Amendment (Liquid Assets Waiting
Period) Act 2009
25, 2009
26 Mar 2009
Schedule 1 (items
8-10): (zzze)
--
Tax Laws Amendment (2009 Measures No. 1) Act 2009
27, 2009
26 Mar 2009
Schedule 2 (items 43-52) and
Schedule 3 (items 6-10, 44-47, 102(1)): 27 Mar 2009
Sch. 3 (item 102(1))
Tax Laws Amendment (Small Business and General Business
Tax Break) Act 2009
31, 2009
22 May 2009
22 May 2009
--
Social Security and Family Assistance Legislation
Amendment (2009 Budget Measures) Act 2009
35, 2009
27 May 2009
Schedule 1 (items 13-15):
Royal Assent
--
Tax Laws Amendment (2009 Measures No. 2) Act 2009
42, 2009
23 June 2009
Schedule 1 (items
17-26), Schedule 2 (items 2-16, (zzzf) see Note 6 and Table A]
Sch. 1 (item 22), Sch. 2 (items
as amended by
Tax Laws Amendment (2011 Measures No. 1) Act 2011
31, 2011
25 May 2011
Schedule 2 (item 3): Royal
Assent
--
Tax Laws Amendment (2009 Measures No. 3) Act 2009
47, 2009
24 June 2009
Schedule 2 (item 1) and
Schedule 4: Royal Assent
Sch. 4 (item 7)
Family Assistance Legislation Amendment (Child Care) Act
2009
50, 2009
24 June 2009
Schedule 1 (items 15, 40, 41):
Royal Assent
--
Social Security and Other Legislation Amendment
(Australian Apprentices) Act 2009
52, 2009
24 June 2009
Schedule 1 (items 1-3): 1
July 2009
Sch. 1 (item 3)
Fair Work (State Referral and Consequential and Other
Amendments) Act 2009
54, 2009
25 June 2009
Schedule 18 (items 6-9): (zzzg)
--
Social Security and Other Legislation Amendment
(Pension Reform and Other 2009 Budget Measures) Act 2009
60, 2009
29 June 2009
Schedule 4 (items 35-40): 20
Sept 2009
--
Tax Laws Amendment (2009 Budget Measures No. 1) Act
2009
62, 2009
29 June 2009
Schedule 3 (items 1-10):
Royal Assent
--
Financial Sector Legislation Amendment (Enhancing
Supervision and Enforcement) Act 2009
75, 2009
27 Aug 2009
Schedule 1 (item 208): 27 Feb
2010
--
Veterans' Affairs Legislation Amendment (Budget Measures)
Act 2009
80, 2009
10 Sept 2009
Schedule 1 (items 13, 14):
11 Sept 2009
--
Veterans' Affairs and Other Legislation Amendment
(Pension Reform) Act 2009
81, 2009
10 Sept 2009
Schedule 4 (items 54-67): (zzzh) Schedule 4 (items 209(3), 210(3), 211(3), 212(2), 214(4), 215(1)): 20
Sept 2009
Sch. 4 (items 209(3), 210(3), 211(3), 212(2), 214(4),
215(1))
Tax Laws Amendment (2009 Measures No. 4) Act 2009
88, 2009
18 Sept 2009
S. 4, Schedule 3 (items 1,
5-23), Schedule 4 (items 2-5) and Schedule 5 (items 113-204, 258, 282, 319-341,
344): Royal Assent(zzzi)
S. 4, Sch. 2 (items
as amended by
Tax Laws Amendment (2010 Measures No. 1) Act 2010
56, 2010
3 June 2010
Schedule 6 (items 112,
113): (see 56, 2010 below)
--
Tax Agent Services (Transitional Provisions and
Consequential Amendments) Act 2009
114, 2009
16 Nov 2009
Schedule 1 (items 8-12) and
Schedule 2: (zzzj)
Sch. 2 see Note 1]
Tax Laws Amendment (2009 Measures No. 5) Act 2009
118, 2009
4 Dec 2009
Schedule 3 and Schedule 6
(item 5): Royal Assentsee Note 7]
Sch. 3 (item 3) and Sch. 4 (item 3)
Tax Laws Amendment (Resale Royalty Right for Visual
Artists) Act 2009
126, 2009
9 Dec 2009
Schedule 1 (items 1-17, 20):
9 June 2010 (see s. 2(1))
Sch. 1 (items 9, 20)
Tax Laws Amendment (2009 Budget Measures No. 2) Act
2009
133, 2009
14 Dec 2009
Schedule 1 (items 1, 21-76,
86, 87): 14 Dec 2009
Sch. 1 (items 86, 87), Sch. 2 (item 15) and
Sch. 3 (items 44, 45)
Statute Law Revision Act 2010
8, 2010
1 Mar 2010
Schedule 1 (item 33) and
Schedule 2 (item 24): Royal Assent(zzzk) (zzzk) (zzzk) (zzzk) (zzzk)
--
International Tax Agreements Amendment Act (No. 1)
2010
13, 2010
11 Mar 2010
Schedule 1 (items 1, 2):
Royal Assent
Sch. 1 (item 2)
Tax Laws Amendment (Political
Contributions and Gifts) Act 2010
16, 2010
15 Mar 2010
15 Mar 2010
Sch. 1 (item 21)
Tax Laws Amendment (2009 Measures No. 6) Act 2010
19, 2010
24 Mar 2010
Schedule 1 (items 1-13,
16-20), Schedule 3 (items 11, 12), Schedule 4 (items 3-6) and Schedule 5
(item 6): Royal Assentsee Note 9 and Table A](zzzl) (zzzl) see s. 2(1))(zzzl) (zzzl)
Sch. 1 (items 3, 11-13), Sch. 2 (items
as amended by
Superannuation Legislation Amendment Act 2010
117, 2010
16 Nov 2010
Schedule 4 (item 18):
17 Nov 2010
--
Acts Interpretation Amendment Act 2011
46, 2011
27 June 2011
Schedule 2 (items 1112,
1113) and Schedule 3 (items 10, 11): 27 Dec 2011
Sch. 3 (items 10, 11)
Tax Laws Amendment (2011 Measures No. 7) Act 2011
147, 2011
29 Nov 2011
Schedule 6 (items 2-6):
Royal Assent
Sch. 6 (item 6)
Tax Laws Amendment (2009 GST Administration Measures)
Act 2010
20, 2010
24 Mar 2010
Schedule 1 (items 14, 19):
Royal Assent
Sch. 1 (item 19)
Tax Laws Amendment (2010 Measures No. 1) Act 2010
56, 2010
3 June 2010
S. 4, Schedule 3 (items 2-7, (zzzm) (zzzm) Schedule 6 (items 112, 113): (zzzm)
S. 4, Sch. 2 (item 4), Sch. 3 (item 10(1)-(4)), Sch. 4
(item 9), Sch. 5 (items 7, 8, 17, 35, 37, 38, 55, 57, 78, 87, 89, 113, 117,
119, 126, 131, 134, 136, 152, 154, 193, 197, 202, 220) and Sch. 6 (items 6,
8, 20, 23, 26, 130, 132, 134, 146, 149) 11 ) (rs. by 136, 2010, Sch. 3 [item 132])
as amended by
Tax Laws Amendment (2010 Measures No. 4) Act 2010
136, 2010
7 Dec 2010
Schedule 3
(item 132): (see 136, 2010 below)
--
Tax Laws Amendment (2011 Measures No. 2) Act 2011
41, 2011
27 June 2011
Schedule 5 (items 368-371): (see 41,
2011 below)
--
Tax Laws Amendment (2010 GST Administration Measures
No. 2) Act 2010
74, 2010
28 June 2010
Schedule 2 (items 7-12): 1 July 2010
--
Tax Laws Amendment (2010 Measures No. 2) Act 2010
75, 2010
28 June 2010
Schedule 1 (items 34, 35) and Schedule 6 (items 7-10):
29 June 2010(zzzn) Schedule 3, Schedule 4 and Schedule 5 (items 1, 7-9): Royal Assentsee Note 10]
Sch. 1 (item 35), Sch. 3 (item 4) and Sch. 4 (item 5)
Tax Laws Amendment (Transfer of Provisions) Act 2010
79, 2010
29 June 2010
Schedule 1 (items 3-5, 27-32), Schedule 3 (items 2-59),
Schedule 4 (items 2-6, 38-46, 51) and Schedule 5 (items 2, 6-13): 1 July 2010(zzzo)
Sch. 4 (item 51) and Sch. 5 (item 13)
Tax Laws Amendment (2010 Measures No. 3) Act 2010
90, 2010
29 June 2010
Schedule 2, Schedule 4 (items 5-8) and Schedule 5
(items 1-3, 6-8): Royal Assent
Sch. 2 (item 9), Sch. 4 (item 8) and Sch. 5 (items 6-8)
Social Security and Other Legislation Amendment
(Welfare Reform and Reinstatement of Racial Discrimination Act) Act 2010
93, 2010
29 June 2010
Schedule 2 (items 54-57): 1 July 2010
--
Paid Parental Leave (Consequential Amendments) Act 2010
105, 2010
14 July 2010
Schedule 1 (item 53) and Schedule 2 (items 1, 2): 1 Oct
2010 (see s. 2(1))
Sch. 2 (items 1, 2)
Tax Laws Amendment (Foreign Source Income Deferral) Act
(No. 1) 2010
114, 2010
14 July 2010
Schedule 1 (items 40-86, 93(1), 95): Royal Assent
Sch. 1 (items 93(1), 95)
Superannuation Legislation Amendment Act 2010
117, 2010
16 Nov 2010
Schedule 1 (items 15-20, 21(2)) and Schedule 4 (items 1-17,
19-24, see F2010L03106)see Note 11]
Sch. 1 (item 21(2)) and Sch. 4 (items 31, 32)
Tax Laws Amendment (2010 Measures No. 4) Act 2010
136, 2010
7 Dec 2010
S. 4, Schedule 2, Schedule 3 (items 95, 135-149),
Schedule 4, Schedule 6 (items 2-4, 6, 7) and Schedule 7 (items 1, 2, 4):
Royal Assent(zzzp) Schedule 3 (item 131): (zzzp) (zzzp)
S. 4, Sch. 2 (items
Tax Laws Amendment (Confidentiality of Taxpayer
Information) Act 2010
145, 2010
16 Dec 2010
Schedule 2 (items 34-51) and Schedule 3 (items 7-15): 17
Dec 2010
--
Tax Laws Amendment (Temporary Flood and Cyclone Reconstruction Levy) Act 2011
16, 2011
12 Apr 2011
Schedule 1 (items 1, 2): 12 Apr 2011see Note 12]
--
Tax Laws Amendment (2011 Measures No. 1) Act 2011
31, 2011
25 May 2011
Schedule 1 (items 1, 2) and Schedule 2 (items 1, 2):
Royal Assentsee Note 13]
Sch. 3 (item 36)
Human Services Legislation Amendment Act 2011
32, 2011
25 May 2011
Schedule 4 (item 285): 1 July 2011
--
Tax Laws Amendment (2011 Measures No. 2) Act 2011
41, 2011
27 June 2011
Schedule 1 (items 1-3): 1 Jan 2011see Note 14](zzzq) Schedule 5 (items 368-371): (zzzq)
Sch. 5 (items 29, 50, 56, 90, 105, 153, 167)
Tax Laws Amendment (2011 Measures No. 4) Act 2011
43, 2011
27 June 2011
S. 4, Schedule 2 (items 4-6) and Schedule 3 (items
1-9): Royal Assent
S. 4, Sch. 2 (item 6) and Sch. 3 (items 4, 7, 8)
Acts Interpretation Amendment Act 2011
46, 2011
27 June 2011
Schedule 2 (items 693-697) and Schedule 3 (items 10,
11): 27 Dec 2011
Sch. 3 (items 10, 11)
Families, Housing, Community Services and Indigenous
Affairs and Other Legislation Amendment (Election Commitments and Other
Measures) Act 2011
50, 2011
27 June 2011
Schedule 4 (items 1-3): Royal Assentsee Note 15]
Sch. 4 (item 3)
Tax Laws Amendment (2010 Measures No. 5) Act 2011
61, 2011
29 June 2011
S. 4, Schedule 1, Schedule 2 (items 1-8), Schedule 3,
Schedule 4 and Schedule 7: Royal Assent
S. 4, Sch. 1 (item 12), Sch. 3 (item 10), Sch. 4 (items
6, 7) and Sch. 7 (item 2)
Tax Laws Amendment (2011 Measures No. 5) Act 2011
62, 2011
29 June 2011
Schedule 1 (items 1-3, 6-12, 14), Schedule 2 (items
8-27, 45-51), Schedule 3 (items 1-3, 9-19) and Schedule 4 (items 33, 34):
Royal Assent
Sch. 1 (item 14), Sch. 2 (item 51), Sch. 3 (items 3, 7,
8, 11) and Sch. 4 (item 34)
Tax Laws Amendment (Research and Development) Act 2011
93, 2011
8 Sept 2011
Schedule 1, Schedule 3 (items 1-4, 15-42,
Sch. 4 (items 1-6)
Veterans' Entitlements Amendment Act 2011
95, 2011
15 Sept 2011
Schedule 1 (items 8-10) and Schedule 3 (items 1, 2,
15(1)): 20 Sept 2011
Sch. 3 (item 15(1))
Tax Laws Amendment (2011 Measures No. 6) Act 2011
129, 2011
3 Nov 2011
Schedule 1 and Schedule 3 (items 3-8): Royal
Assentsee Note 16]see Note 16]see Note 16]
Sch. 1 (item 3)
Clean Energy (Consequential Amendments) Act 2011
132, 2011
18 Nov 2011
Schedule 2 (items 4-71): [see s. 2(1) and Note 17]see Note 17 and Table A]
Sch. 2 (item 77)
Tax Laws Amendment (2011 Measures No. 8) Act 2011
136, 2011
29 Nov 2011
S. 4 and Schedule 1: Royal Assent
S. 4 and Sch. 1 (item 3)
Clean Energy (Household Assistance Amendments) Act 2011
141, 2011
29 Nov 2011
Schedule 10 (items 2-17): [see Note 18]
--
Tax Laws Amendment (2011 Measures No. 7) Act 2011
147, 2011
29 Nov 2011
S. 4, Schedule 1, Schedule 5 (items 1-9, 16-20),
Schedule 6 (items 1, 6) and Schedule 9: Royal Assent
S. 4, Sch. 1 (items 5, 9, 12), Sch. 5 (items 8,
16, 20), Sch. 6 (item 6), Sch. 8 (items 37, 38, 41) and Sch. 9
(item 31)
Clean Energy (Tax Laws Amendments) Act 2011
159, 2011
4 Dec 2011
Schedule 3 (items 17-21, 24): [see Note 19
and Table A]
Sch. 3 (item 24)
(a) The Income Tax Assessment Act 1997 Taxation Laws
Amendment (Private Health Insurance Incentives) Act 1997 provides as follows:
(4) Schedule 2 commences on 1 July 1997, immediately after the commencement of the Income Tax Assessment Act
1997
(b) The Income Tax Assessment Act 1997 Taxation Laws
Amendment Act (No. 2) 1997 provides as
follows:
(1) Subject to this section, this Act
commences on the day on which it receives the Royal Assent.
(ba) The Taxation Laws Amendment Act (No. 2)
1997 Taxation
Laws (Technical Amendments) Act 1998 provides as
follows:
(14) The items of Part 4 of Schedule 6,
other than item 22, are taken to have commenced immediately after the Taxation
Laws Amendment Act (No. 2) 1997
The Taxation Laws Amendment Act (No. 2)
1997
(c) The Income Tax Assessment Act 1997 Tax Law Improvement Act 1997 provide as follows:
(1) Subject to this section, this Act
commences on the day on which it receives the Royal Assent.
(2) Schedule 1 commences on 1 July 1997 immediately after the commencement of the Income Tax Assessment Act
1997
(3) Each of the other Schedules (except
Schedule 12) commences immediately after the commencement of the
immediately preceding Schedule.
(5) If there is no note specifying the
commencement of an item in Schedule 12, the item commences on 1 July 1997 immediately after the commencement of the Income Tax Assessment Act
1997
(d) The Income Tax Assessment Act 1997 Taxation Laws Amendment Act (No. 3) 1997 provide as follows:
(1) Subject to this section, this Act
commences on the day on which it receives the Royal Assent.
(3) Part 2 of Schedule 6
commences, or is taken to have commenced, immediately after the commencement of
the Income Tax Assessment Act 1997
The Income Tax Assessment Act 1997 came into
operation on 1 July 1997.
(7) Part 4 of Schedule 14
commences, or is taken to have commenced, on 1 July 1997, immediately after the commencement of the Income Tax Assessment Act 1997
(9) Part 2 of Schedule 15
commences at the later of:
(a) the start of the day on
which this Act receives the Royal Assent; and
(b) immediately after the
commencement of Schedule 1 to the Tax Law Improvement Act 1997
Schedule 1 of the Tax Law Improvement Act
1997 Income Tax Assessment Act 1997
(e) The Income
Tax Assessment Act 1997 Superannuation
Contributions and Termination Payments Taxes Legislation Amendment Act 1997 provides as follows:
(1) Subject to this section, this Act
commences on the day on which it receives the Royal Assent.
(f) The Income
Tax Assessment Act 1997 Child Care Payments (Consequential Amendments and Transitional
Provisions) Act 1997 provides as follows:
(5) Items 11, 17, 18, 19, 20, 21 and
41 of Schedule 1 commence on the commencement of the Child Care
Payments Act 1997
(g) The Income Tax Assessment Act 1997 Social Security Legislation Amendment (Parenting and Other
Measures) Act 1997 provides as follows:
(2) Part 3 of Schedule 1
commences on 1 July 1998. The remaining items of Schedule 1 commence
on 20 March 1998.
(h) The Income Tax Assessment Act 1997 Social Security
and Veterans' Affairs Legislation Amendment (Family and Other Measures) Act
1997 provides as follows:
(3) Items 44 and 45 of Schedule 1
commence, or are taken to have commenced, immediately after the commencement of
Schedule 1 to the Tax Law Improvement Act 1997
Schedule 1 to the Tax Law Improvement Act
1997 Income Tax
Assessment Act 1997
The Income Tax Assessment Act 1997
(i) The Income Tax Assessment Act 1997 Taxation
Laws Amendment Act (No. 1) 1998 provides as
follows:
(1) Subject to subsection (2), this Act
commences on the day on which it receives the Royal Assent.
(j) The Income Tax Assessment Act 1997 Taxation Laws (Technical Amendments) Act 1998 provides as follows:
(1) Subject to this section, this Act
commences on the day on which it receives the Royal Assent.
(k) The Income Tax Assessment Act 1997 Social Security
Legislation Amendment (Youth Allowance Consequential and Related Measures) Act
1998 provides as follows:
(1) Subject to subsections (2) to (10), this Act commences on 1 July 1998.
(l) The Income
Tax Assessment Act 1997 Tax Law Improvement Act provide as follows:
(1) Subject
to this section, this Act commences on the day on which it receives the Royal
Assent.
(2) Schedule 2 (except item 3
of it) commences immediately after the commencement of Schedule 1.
(3) Schedule 3 commences immediately
after the commencement of Schedule 2 (except item 4 of it).
(4) Each of Schedules 4 to 8
commences immediately after the commencement of the immediately preceding
Schedule.
Schedule 1 to the Tax Law Improvement Act
(No. 1) 1998
(m) The Income
Tax Assessment Act 1997 Taxation
Laws Amendment (Company Law Review) Act 1998 provides
as follows:
(3) Schedule 6
commences immediately after the later of:
(a) the
commencement of section 1 of this Act ; and
(b) the commencement of
section 1 of the Tax Law Improvement Act (No. 1) 1998 .
Schedule 6 commences immediately after section 1
to this Act .
Section 1 commenced on 1 July 1998 (see Gazette 1998, No. S325)
(n) The Income
Tax Assessment Act 1997 Taxation Laws Amendment (Landcare and Water Facility Tax Offset)
Act 1998 provides as follows:
(1) Subject
to subsection (2), this Act commences on the day on which it receives the Royal
Assent.
(o) The Income Tax Assessment Act 1997 Social Security
and Veterans' Affairs Legislation Amendment (Budget and Other Measures) Act
1998 provides as follows:
(9) Schedule 7 commences, or is
taken to have commenced, on 1 April 1998.
(p) The Income Tax Assessment Act 1997 was
amended by Schedule 2 of the Payment ProcessingLegislation
Amendment (Social Security and Veterans' Entitlements) Act 1998 subsection
2(1) of which provides as follows:
(1) Subject to subsections (2) and (3),
this Act commences on 1 July 1999.
(q) The Income Tax Assessment Act 1997 was
amended by Schedule 1 (items 277-280) only of the Taxation Laws
Amendment Act (No. 3) 1999 provides as
follows:
(3) Subject to subsections (4) and (5),
Schedule 1 commences on 1 July 1999.
(r) The Income
Tax Assessment Act 1997 was amended by Schedule 1 (items 122-125,
Assistance
for Carers Legislation Amendment Act 1999 provide as follows:
(2) The
following provisions:
(a) Parts 1
and 4 of Schedule 1;
(b) Schedule 2
(other than items 1 and 3);
commence
immediately after the commencement of Schedule 1 to the Payment
Processing Legislation Amendment (Social Security and Veterans' Entitlements)
Act 1998
Note: Schedule 1
to the Payment Processing Legislation Amendment (Social Security and
Veterans' Entitlements) Act 1998
(3) Part 2 of Schedule 1 is
taken to have commenced immediately after Schedule 1 to the Tax Law
Improvement Act 1997
Note: Schedule 1
to the Tax Law Improvement Act 1997 Income Tax Assessment Act 1997 .
(4) Part 3 of Schedule 1 is
taken to have commenced on 1 July 1998.
(s) The Income
Tax Assessment Act 1997 was amended by Schedule 3 (items 11,
12(3)), Schedule 4 and Schedule 7 (items 9-14) only of the Taxation
Laws Amendment Act (No. 1) 1999 provides as
follows:
(1) Subject to subsection (2), this Act
commences on the day on which it receives the Royal Assent.
(t) The Income
Tax Assessment Act 1997 Financial Sector Reform (Amendments and Transitional Provisions) Act
(No. 1) 1999 provide as
follows:
(2) The following provisions commence on
the transfer date:
(e) subject
to subsections (12), (14) and (15), Schedule 7, other than items 43,
44, 118, 205 and 207 (the commencement of those items is covered by subsections
(10), (11) and (13)).
(16) The Governor-General may, by
Proclamation published in the Gazette , specify the date that is to be
the transfer date for the purposes of this Act .
(u) Subsection
2(2) of the Taxation Laws Amendment Act (No. 6) 1999 provides as
follows:
(2) Item 2 of Schedule 7
commences immediately after the commencement of Schedule 5.
(v) The Income Tax
Assessment Act 1997 was amended by Schedule 10 (items 24-54) only
of the A New Tax System (Family Assistance) (Consequential and Related
Measures) Act (No. 2) 1999 provides as
follows:
(2) Schedule 1 (Parts 1 to 5),
Schedules 3 to 6, Schedule 7 (other than item 14), Schedules 8
and 9, Schedule 10 (other than items 22, 63, 66 and 67) and Schedule 11
(items 3 and 4 only) commence, or are taken to have commenced, on the
commencement of Schedule 1 to the A New Tax System (Family Assistance)
(Consequential and Related Measures) Act (No. 1) 1999
(w) Subsections
2(2) and (3) of the Taxation Laws Amendment Act (No.4) 1999 provide as
follows:
(2) Schedule 2 commences just after
Schedule 1.
(3) Part 2 of Schedule 3
commences just after Part 1 of Schedule 3.
(x) The Income Tax
Assessment Act 1997 was amended by Schedule 2 (item 2) only of
the Taxation Laws Amendment Act (No. 7) 1999 provides as follows:
(1) Subject to subsection (2), this Act
commences on the day on which it receives the Royal Assent.
(y) The Income Tax
Assessment Act 1997 was amended by Schedule 1 (items 532-534)
only of the Public Employment (Consequential and Transitional) Amendment Act
1999 provide as follows:
(1) In this Act , commencing time Public Service Act 1999
(2) Subject to this section, this Act
commences at the commencing time.
(z) The Income Tax
Assessment Act 1997 was amended by Schedule 4 (items 17, 18) only
of the Further 1998 Budget Measures Legislation Amendment (Social Security)
Act 1999 provides as follows:
(4) Schedules 4 and 12 commence on the
day on which this Act receives the Royal Assent or 1 October 1999, whichever is the later.
(za) The Income Tax
Assessment Act 1997 was amended by Schedule 5 (items 17-21) only
of the Corporate Law Economic Reform Program Act 1999 provides as follows:
(2) The
following provisions commence on a day or days to be fixed by Proclamation:
(a) section 3;
(b) the
items in Schedules 1 to 7 (other than item 18 of Schedule 7);
(c) the
items in Schedules 10, 11 and 12.
(zaa) The Income Tax
Assessment Act 1997 was amended by the New Business Tax System (Capital
Allowances) Act 1999 provides as follows:
(2) Items 17 and 18 of Schedule 2
commence on the day on which the Taxation Laws Amendment Act (No. 5)
1999 receives the Royal Assent.
Items 17 and 18
did not commence due to incorrect citation. The Taxation Laws Amendment Bill
(No. 5) 1999Taxation Laws Amendment Act
(No. 1) 2001
(zb) The Income Tax
Assessment Act 1997 was amended by Schedule 1 of the New Business
Tax System (Capital Gains Tax) Act 1999 provides
as follows:
(2) If
item 1 of Schedule 9 to the New Business Tax System (Integrity and
Other Measures) Act 1999 this Act commences immediately after that item commences.
Item 1 of Schedule 9 commenced on 10 December 1999.
(zba) The New Business Tax System (Capital Gains Tax) Act 1999
was amended by Schedule 3 (item 16) only of the Taxation Laws
Amendment Act (No. 7) 2000 , provides as
follows:
(1) Subject
to this section, this Act commences on the day on which it receives the Royal
Assent.
(zc) The Income Tax
Assessment Act 1997 was amended by Schedule 1 (items 1-13, 18),
Schedule 2 (items 1-3, 5), Schedule 3 (items 1-4, 7),
Schedule 4 (items 1-15, 19), Schedule 5 (items 1-12),
Schedule 6, Schedule 7 (item 11), Schedule 8, Schedule 9
(items 1-14, 23-33), and Schedule 10 only of the New Business Tax
System (Capital Gains Tax) Act 1999 provide as follows:
(1) Subject to this section, this Act
commences on the day on which it receives the Royal Assent.
(2) Schedule 5 is taken to have
commenced on 22 February 1999.
(zd) The Income
Tax Assessment Act 1997 A New
Tax System (Indirect Tax and Consequential Amendments) Act 1999 provides as follows:
(9) Schedule 3 commences immediately
after the commencement of the A New Tax System (Goods and Services Tax) Act
1999
The A New Tax System (Goods and Services Tax)
Act 1999
(ze) The Income
Tax Assessment Act 1997 A New Tax System (Indirect Tax and
Consequential Amendments) Act (No. 2) 1999 provide as follows:
(1) Subject
to this section, this Act commences on the day on which it receives the Royal
Assent.
(10) Items 1 to 6 of Schedule 8
commence immediately after the commencement of Schedule 3 to the A New
Tax System (Indirect Tax and Consequential Amendments) Act 1999
Schedule 3 of the A New Tax System
(Indirect Tax and Consequential Amendments) Act (No. 2) 1999
(zf) The A New
Tax System (Pay As You Go) Act 1999 A New Tax System (Tax Administration) Act 1999 provides as follows:
(11) Subsection 2(1A) of the A New Tax
System (Pay As You Go) Act 1999 this Act ) commences, or is taken to have commenced, at the commencement of
section 1 of that Act.
(zg) The Income
Tax Assessment Act 1997 A New Tax System (Tax Administration) Act 1999 provide as follows:
(1) Subject to this section, this Act
commences, or is taken to have commenced, immediately after the commencement of
section 1 of the A New Tax System (Pay As You Go) Act 1999
(7) The following provisions commence on
the day on which this Act receives the Royal Assent:
(d) Schedules 7,
8, 9 and 17;
(e) items 16
and 20 of Schedule 18.
(9) The following provisions commence on 1 July 2000:
(b) Schedule 11 (other
than item 44).
(14) Items 4,
5, 17, 21 and 32 of Schedule 18 commence, or are taken to have commenced,
at the commencement of the A New Tax System (Goods and Services Tax) Act
1999
The A New Tax
System (Goods and Services Tax) Act 1999
(zga) The A New Tax
System (Tax Administration) Act 1999 A New Tax System (Tax Administration) Act (No. 2) 2000 provides as follows:
(4) Schedule 3 commences, or is
taken to have commenced, immediately after the commencement of section 1
of the A New Tax System (Tax Administration) Act (No. 1) 2000
Section 1
commenced on 22 December 1999.
(zh) The Income
Tax Assessment Act 1997 A New Tax
System (Tax Administration) Act (No. 1) 2000 provides as follows:
(1) Subject to this section, this Act
commences, or is taken to have commenced, immediately after the commencement of
section 1 of the A New Tax System (Tax Administration) Act 1999
Section 1 of
the A New Tax System (Tax Administration) Act 1999 section 1 of the A New
Tax System (Pay As You Go) Act 1999 .
(zi) The Income
Tax Assessment Act 1997 Taxation Laws Amendment Act (No. 2) 2000 ,provide as follows:
(1) Subject to this section, this Act
commences on the day on which it receives the Royal Assent.
(8) Schedule 4 commences, or is
taken to have commenced, immediately after the commencement of the Criminal
Code Amendment (Bribery of Foreign Public Officials) Act 1999 .
(10) If,
apart from this subsection, items 14, 15 and 16 of Schedule 6 would
commence at or before the commencement of the Taxation Laws Amendment
(Political Donations) Act 2000 , those items are taken to have commenced
immediately after the commencement of that Act.
(11) Item 19 of Schedule 6
commences, or is taken to have commenced, immediately after item 26 of
Schedule 1 to the Taxation Laws Amendment Act (No. 4) 1999
(13) Schedule 8,
apart from items 18 and 20, is taken to have commenced immediately after
the commencement of section 1 of the Taxation Laws Amendment (Company
Law Review) Act 1998
The Criminal Code Amendment (Bribery of Foreign
Public Officials) Act 1999 came into operation on 17 December 1999.
Item 26 of Schedule 1 to the Taxation
Laws Amendment Act (No. 4) 1999
Items 14-16 of Schedule 6 to the Taxation
Laws Amendment Act (No. 2) 2000 Taxation Laws
Amendment Act (No. 2) 2002
Section 1 of the Taxation Laws Amendment
(Company Law Review) Act 1998 see Gazette, 1998 No. S325)
(zj) The Income
Tax Assessment Act 1997 Taxation Laws Amendment Act (No. 3) 2000 provide as follows:
(1) Subject to this section, this Act
commences on the day on which it receives the Royal Assent.
(3) Schedule 2 is taken to have
commenced on 7 December 1998.
(zk) The Income
Tax Assessment Act 1997 New Business Tax System (Miscellaneous) Act (No. 1) 2000 provides as follows:
(2) Schedules 1, 2 and 3, Part 1
of Schedule 4 and Schedule 6 commence on 1 July 2000.
(zl) The Income
Tax Assessment Act 1997 New Business Tax System (Alienation of Personal Services Income)
Act 2000 provides as follows:
(1) Subject to this section, this Act
commences on the day on which it receives the Royal Assent.
(zm) The Income
Tax Assessment Act 1997 New Business Tax System
(Miscellaneous) Act (No. 2) 2000 provide as follows:
(1) Subject to this section, this Act
commences on the day on which it receives the Royal Assent.
(2) Items 18 and 67 of Schedule 1
are taken to have commenced at 1 pm (by legal time in the Australian Capital Territory) on 11 November 1999.
(3) Items 26 to 29 and 33 of
Schedule 1 commence, or are taken to have commenced, immediately after the
commencement of Schedule 9 to the Taxation Laws Amendment Act (No. 2)
2000 .
(5) Items 67, 68 and 70 of Schedule 2
commence on 1 July 2001.
(11) Schedule 9 (except items 5,
9, 26, 43, 55, 56, 57, 62, 63, 66 and 67) commences, or is taken to have
commenced, on 1 July 2000.
Schedule 9 to the Taxation Laws Amendment
Act (No. 2) 2000
(zn) The Income Tax Assessment Act 1997 A New Tax System (Tax Administration) Act (No. 2) 2000 provide as follows:
(1) Subject to this section, this Act
commences, or is taken to have commenced, immediately after the commencement of
section 1-1 of the A New Tax System (Goods and Services Tax) Act 1999
(6) Items 8 and 9 of Schedule 5
commence, or are taken to have commenced, on 1 July 2000.
Section 1-1 of the A New Tax System (Goods
and Services Tax) Act 1999
(zo) The Income Tax Assessment Act 1997 Indirect Tax
Legislation Amendment Act 2000 provides as
follows:
(1) Subject to this section, this Act
commences immediately after the commencement of Part 1 of Schedule 1
to the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2)
1999
Part 1 of Schedule 1 commenced on 1 July 2000.
(zp) The Income Tax Assessment Act 1997 Taxation Laws Amendment Act (No. 8) 2000 provides as follows:
(1) Subject to this section, this Act
commences on the day on which it receives the Royal Assent.
(zq) The Income Tax Assessment Act 1997 Taxation Laws Amendment Act (No. 7) 2000 provide as follows:
(1) Subject to this section, this Act
commences on the day on which it receives the Royal Assent.
(3) Items 46 and 50 of Schedule 4
are taken to have commenced at the start of the 1998-99 income year .
(4) Schedule 5 commences, or is
taken to have commenced, immediately after the commencement of Schedule 5
to the Taxation Laws Amendment Act (No. 2) 2000
Schedule 5 to the Taxation Laws Amendment
Act (No. 2) 2000
(zr) The Income
Tax Assessment Act 1997 Defence Legislation Amendment (Enhancement of the Reserves and
Modernisation) Act 2001 , subsection 2(1) of which provides as follows:
(1) Subject
to this section, this Act commences on the 28th day after the day on which it
receives the Royal Assent.
(zs) The Income Tax Assessment Act 1997 Corporations
(Repeals, Consequentials and Transitionals) Act 2001 provides as follows:
(3) Subject to subsections (4) to (10), Schedule 3 commences, or is taken to have commenced, at the same time as
the Corporations Act 2001
(zt) Subsection 2(2) of the New Business Tax
System (Capital Allowances--Transitional and Consequential) Act 2001 provides
as follows:
(2) Schedule 3 commences, or is
taken to have commenced, just after the commencement of the Taxation Laws
Amendment Act (No. 1) 2001 .
The Taxation Laws Amendment Act (No. 1)
2001
(zta) Subsection 2(1) (item 9) of the Taxation
Laws Amendment Act (No. 5) 2002 provides as follows:
(1) Each provision of this Act specified
in column 1 of the table commences, or is taken to have commenced, on the day
or at the time specified in column 2 of the table.
(zu) The Income Tax Assessment Act 1997 New Business Tax System
(Simplified Tax System) Act 2001 , subsection 2(1) of which provides as
follows:
(1) Subject to this section this Act
commences on the day on which it receives the Royal Assent.
(zv) Section 2 of the Family Law Legislation
Amendment (Superannuation) (Consequential Provisions) Act 2001 provides as
follows:
2 This Act commences immediately after
the commencement of the Family Law Legislation Amendment (Superannuation)
Act 2001
The Family Law Legislation Amendment (Superannuation)
Act 2001
(zw) The Income
Tax Assessment Act 1997 Treasury Legislation Amendment (Application of Criminal Code)
Act (No. 2) 2001 , subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act
commences on the day mentioned in subsection 2.2(2) of the Criminal Code .
(zx) The Income
Tax Assessment Act 1997 New Business Tax System (Thin
Capitalisation) Act 2001 provides as follows:
(1) Subject to subsections (2) and (3),
this Act is taken to have commenced on 1 July 2001, immediately after the commencement of the New Business Tax System (Debt and Equity) Act 2001
(zy) The Income Tax Assessment Act 1997 Taxation Laws Amendment Act (No. 2) 2001 provide as follows:
(1) Subject to subsection (2), this Act
commences on the day on which it receives the Royal Assent.
(zz) The Income Tax Assessment Act 1997 Taxation Laws Amendment Act
(No. 6) 2001 provide as follows:
(1) Subject to this section, this Act
commences on the day on which it receives the Royal Assent.
(4) Items 4 and 5 of Schedule 4
commence, or are taken to have commenced, immediately after the commencement of
Schedule 3 to the Taxation Laws Amendment Act (No. 5) 2001
(4B) Items 4A and 4B of Schedule 6
commence immediately after the commencement of item 4 of that Schedule.
(4C) Item 4C
of Schedule 6 commences:
(a) if
Schedule 1 to the Taxation Laws Amendment Act (No. 5) 2001 this Act receives the Royal Assent--immediately after
the commencement of item 4B of Schedule 6 to this Act ; or
(b) if paragraph (a) does
not apply--immediately after the commencement of Schedule 1 to that Act.
(5) Item 5 of Schedule 6
commences:
(a) if Schedule 1 to
the Taxation Laws Amendment Act (No. 5) 2001 this Act receives the Royal Assent--immediately after the
commencement of item 4 of Schedule 6 to this Act ; or
(b) if paragraph (a) does
not apply--immediately after the commencement of Schedule 1 to that Act.
Schedules 1 and 3 to the Taxation
Laws Amendment Act (No. 5) 2001
(zza) The Income Tax Assessment Act 1997 Taxation Laws Amendment (Research and
Development) Act 2001 provides as follows:
(1) Subject to this section, this Act
commences on the day on which it receives the Royal Assent.
(2) Division 1 of Part 3 of
Schedule 2 is taken to have commenced at 12 pm, by legal time in the Australian Capital Territory, on 29 January 2001.
(3) Division 2 of Part 3 of
Schedule 2 commences, or is taken to have commenced, immediately after the
commencement of Schedule 1 to the New Business Tax System (Capital
Allowances) Act 2001
(zzb) Subsection 2(1) (items 10, 12 14, 29, 31,
32, 48, 50, 52, 53 and 58-61) of the Taxation Laws Amendment Act (No. 2)
2002 provides as follows:
(1) Each provision of this Act specified
in column 1 of the table commences, or is taken to have commenced, on the day
or at the time specified in column 2 of the table.
Provision(s)
Commencement
Date/Details
10. Schedule 9, item 10
Immediately after section 30-25 of the Income Tax
Assessment Act 1997
1 July 1997
12. Schedule 9, items 13 and 14
Immediately after section 30-45 of the Income Tax
Assessment Act 1997
1 July 1997
14. Schedule 9, item 21
Immediately after section 30-55 of the Income Tax
Assessment Act 1997
1 July 1997
29. Schedule 12, item 19
Immediately after the time specified in the Social Security
and Veterans' Affairs Legislation Amendment (Pension Bonus Scheme) Act 1998
30 June 1998
31. Schedule 12, items 21 and 22
Immediately after the time specified in the Tax Law
Improvement Act (No. 1) 1998
22 June 1998
32. Schedule 12, items 23 and 24
Immediately after the time specified in the Tax Law
Improvement Act 1997
1 July 1997
34. Schedule 12, items 27 and 28
Immediately after the time specified in the Taxation Laws
Amendment Act (No. 1) 1998
16 April 1998
48. Schedule 12, items 44 and 45
Immediately after the time specified in the New Business Tax
System (Capital Allowances--Transitional and Consequential) Act 2001
30 June 2001
50. Schedule 12, items 47 to 49
Immediately after the time specified in the New Business Tax
System (Miscellaneous) Act (No. 2) 2000
31 May 2000
52. Schedule 12, items 51 and 52
Immediately after the time specified in the Taxation Laws
Amendment Act (No. 1) 2001
30 June 2001
53. Schedule 12, item 53
Immediately after the time specified in the Taxation Laws
Amendment Act (No. 2) 1999
16 July 1999
58. Schedule 12, items 58 and 59
Immediately after the time specified in the Taxation Laws
Amendment Act (No. 6) 2001
1 October 2001
59. Schedule 12, items 60 and 61
Immediately after the time specified in the Taxation Laws
Amendment (Company Law Review) Act 1998 for the commencement of Schedule 6
to that Act
1 July 1998
60. Schedule 12, item 62
Immediately after the time specified in the Taxation Laws
Amendment (Private Health Insurance) Act 1998
21 December 1998
61. Schedule 12, item 63
Immediately after section 2 of the Taxation Laws
Amendment (Research and Development) Act 2001
1 October 2001
(zzc) Subsection 2(1)
(items 11 and 12) of the New Business Tax System (Consolidation and
Other Measures) Act 2003 provides as follows:
(1) Each
provision of this Act specified in column 1 of the table commences, or is taken
to have commenced, on the day or at the time specified in column 2 of the
table.
(zzca) Subsection 2(1)
(item 18) of the Tax Laws Amendment (2004 Measures No. 7) Act 2005
provides as follows:
(1) Each provision of this Act specified
in column 1 of the table commences, or is taken to have commenced, in
accordance with column 2 of the table. Any other statement in column 2 has
effect according to its terms.
(zzd) Subsection 2(1)
(items 2 -4) of the New Business Tax System (Consolidation, Value
Shifting, Demergers and Other Measures) Act 2002 provides as follows:
(1) Each
provision of this Act specified in column 1 of the table commences, or is taken
to have commenced, on the day or at the time specified in column 2 of the
table.
(zze) Subsection 2(1)
(items 2 , 3 , 5, 6, 9 and 11) of the New Business Tax System
(Consolidation and Other Measures) Act (No. 1) 2002 provides as
follows:
(1) Each
provision of this Act specified in column 1 of the table commences, or is taken
to have commenced, on the day or at the time specified in column 2 of the
table.
Provision(s)
Commencement
Date/Details
2.
Schedules 1 and 2
Immediately
after the commencement of Schedule 1 to the New Business Tax System
(Consolidation, Value Shifting, Demergers and Other Measures) Act 2002
24 October
2002
3.
Schedule 3, Parts 1 and 2
Immediately
after the commencement of Schedule 1 to the New Business Tax System
(Consolidation, Value Shifting, Demergers and Other Measures) Act 2002
24 October
2002
5.
Schedule 4
Immediately
after the commencement of Schedule 1 to the New Business Tax System
(Consolidation, Value Shifting, Demergers and Other Measures) Act 2002
24 October
2002
6.
Schedule 5, items 1 to 12
Immediately
after the commencement of Schedule 1 to the New Business Tax System
(Consolidation, Value Shifting, Demergers and Other Measures) Act 2002
24 October
2002
9.
Schedules 6 to 15
Immediately
after the commencement of Schedule 1 to the New Business Tax System
(Consolidation, Value Shifting, Demergers and Other Measures) Act 2002
24 October
2002
11.
Schedules 17 and 18
Immediately
after the commencement of the New Business Tax System (Imputation) Act
2002
29 June
2002
(zzf) Subsection 2(1) (items 3 -8) of the Taxation
Laws Amendment Act (No. 5) 2002 provides as follows:
(1) Each provision of this Act specified
in column 1 of the table commences, or is taken to have commenced, on the day
or at the time specified in column 2 of the table.
Schedule 1 (items 6 and 7) of the Taxation
Laws Amendment Act (No. 5) 2002 see
Schedule 10 (item 242) of the Tax Laws Amendment (2004 Measures
No. 7) Act 2005 (No. 41, 2005).
(zzg) Subsection 2(1) (items 2 and 4) of the Taxation
Laws Amendment (Venture Capital) Act 2002 provides as follows:
(1) Each provision of this Act specified
in column 1 of the table commences, or is taken to have commenced, on the day
or at the time specified in column 2 of the table.
(zzh) Subsection 2(1)
(items 1A, 2 -19, 21 and 23) of the New Business Tax System
(Consolidation and Other Measures) Act 2003 provides as follows:
(1) Each provision of this Act specified
in column 1 of the table commences, or is taken to have commenced, on the day
or at the time specified in column 2 of the table.
Provision(s)
Commencement
Date/Details
1A. Schedule 1, items 1 to 27
Immediately after the commencement of Schedule 1 to the New
Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002
24 October 2002
2. Schedules 2 and 3
Immediately after the commencement of Schedule 1 to the New
Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002
24 October 2002
3. Schedule 4
Immediately after the commencement of Schedule 21 to this
Act
24 October 2002
4. Schedules 5 to 8
Immediately after the commencement of Schedule 1 to the New
Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002
24 October 2002
5. Schedule 9
Immediately after the commencement of Schedule 8 to this
Act
24 October 2002
6. Schedule 10
Immediately after the commencement of Schedule 9 to this
Act
24 October 2002
7. Schedules 11 to 13
Immediately after the commencement of Schedule 1 to the New
Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002
24 October 2002
8. Schedule 14, item 1
Immediately after the commencement of Schedule 5 to this
Act
24 October 2002
9. Schedule 14, items 2 to 12
Immediately after the commencement of Schedule 1 to the New
Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002
24 October 2002
10. Schedules 15 to 18
Immediately after the commencement of Schedule 1 to the New
Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002
24 October 2002
11. Schedule 19, items 1 to 6
Immediately after the commencement of Schedule 1 to the New
Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002
24 October 2002
12. Schedule 19, item 7
Immediately after the time specified in the New Business Tax
System (Consolidation) Act (No. 1) 2002
24 October 2002
13. Schedules 20 to 23
Immediately after the commencement of Schedule 1 to the New
Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002
24 October 2002
14. Schedule 24
Immediately after the commencement of Schedule 6 to this
Act
24 October 2002
15. Schedules 25 to 27
Immediately after the commencement of Schedule 13 to the New
Business Tax System (Consolidation, Value Shifting, Demergers and Other
Measures) Act 2002
29 June 2002
16. Schedule 28, item 1
Immediately after the commencement of the New Business Tax
System (Imputation) Act 2002
29 June 2002
17. Schedule 28, items 2 to 18
Immediately after the commencement of Schedule 27 to this
Act
29 June 2002
18. Schedule 28, subitem 19(1)
Immediately after the commencement of the New Business Tax
System (Imputation) Act 2002
29 June 2002
19. Schedule 28, subitems 19(2) and (3)
Immediately after the commencement of Schedule 27 to this
Act
29 June 2002
21. Schedule 29, items 12 and 13
Immediately after the commencement of Schedule 27 to this
Act
29 June 2002
23. Schedule 30
Immediately after the commencement of Schedule 13 to the New
Business Tax System (Consolidation, Value Shifting, Demergers and Other
Measures) Act 2002
29 June 2002
Schedule 7 (item 3) of the New
Business Tax System (Consolidation and Other Measures) Act 2003 see Schedule 10 (item 224) of the Tax
Laws Amendment (2004 Measures No. 7) Act 2005 (No. 41, 2005).
(zzha) Subsection 2(1) (item 19) of the Tax
Laws Amendment (2004 Measures No. 7) Act 2005 provides as follows:
(1) Each provision of this Act specified
in column 1 of the table commences, or is taken to have commenced, in
accordance with column 2 of the table. Any other statement in column 2 has
effect according to its terms.
(zzi) S ubsection
2(1) (items 7(a), 8A, 9(a), 11(a) and 12A) of the Taxation Laws
Amendment Act (No. 4) 2003 provides as follows:
(1) Each provision of this Act specified
in column 1 of the table commences, or is taken to have commenced, on the day
or at the time specified in column 2 of the table.
(zzj) S ubsection 2(1) (items 3 and 9) of the Taxation
Laws Amendment Act (No. 6) 2003 provides as follows:
(1) Each provision of this Act specified
in column 1 of the table commences, or is taken to have commenced, on the day
or at the time specified in column 2 of the table.
Provision(s)
Commencement
Date/Details
3. Schedules 3 to 7
Immediately after the commencement of Schedule 1 to the New
Business Tax System (Consolidation and Other Measures) Act 2003
24 October 2002
9. Schedule 10, Part 2, Division 3
The
later of:
(a) Immediately after the start of the day
on which this Act receives the Royal Assent; and
(b) Immediately after the commencement of
the New Business Tax System (Taxation of Financial Arrangements) Act (No. 1)
Act 2003
17 December 2003
(zzk) Subsection 2(1)
(items 17-20, 22, 24, 25, 36-38) of the Taxation Laws Amendment Act
(No. 3) 2003 provides as follows:
(1) Each
provision of this Act specified in column 1 of the table commences, or is taken
to have commenced, on the day or at the time specified in column 2 of the
table.
Provision(s)
Commencement
Date/Details
17.
Schedule 6, item 17
Immediately
after the commencement of section 43-240 of the Income Tax Assessment
Act 1997
1 July
1997
18.
Schedule 6, items 18 and 19
Immediately
after the commencement of item 11 of Schedule 1 to the Tax Law
Improvement Act 1997
1 July
1997
19.
Schedule 6, item 20
Immediately
after the commencement of item 22 of Schedule 4 to the Taxation
Laws Amendment Act (No. 7) 2000
21 December
2000
20.
Schedule 6, item 21
Immediately
after the commencement of item 23 of Schedule 4 to the Taxation
Laws Amendment Act (No. 7) 2000
21 December
2000
22.
Schedule 6, item 26
Immediately
after the commencement of item 1 of Schedule 1 to the New
Business Tax System (Capital Gains Tax) Act 1999
10 December
1999
24.
Schedule 6, item 28
Immediately
after the commencement of item 27 of Schedule 6 to this Act
14 October
2003
25.
Schedule 6, item 29
Immediately
after the commencement of item 15 of Schedule 1 to the New
Business Tax System (Miscellaneous) Act (No. 2) 2000
30 June
2000
36.
Schedule 6, item 41
Immediately
after the time specified in the Taxation Laws Amendment Act (No. 4)
2000
5 September
2000
37.
Schedule 6, item 42
Immediately
after the commencement of item 71 of Schedule 4 to the Taxation
Laws Amendment Act (No. 4) 2000
5 September
2000
38.
Schedule 6, item 43
Immediately
after the time specified in the Taxation Laws Amendment Act (No. 7)
2000
21 December
2000
(zzl) Subsection
2(1) (items 5 and 7) of the Taxation Laws Amendment Act (No. 8)
2003 provides as follows:
(1) Each
provision of this Act specified in column 1 of the table commences, or is taken
to have commenced, in accordance with column 2 of the table. Any other
statement in column 2 has effect according to its terms.
(zzla) Subsection 2(1) (item 8) of the Tax
Laws Amendment (2004 Measures No. 6) Act 2005 provides as follows:
(1) Each provision of this Act specified
in column 1 of the table commences, or is taken to have commenced, in
accordance with column 2 of the table. Any other statement in column 2 has
effect according to its terms.
(zzm) Subsection 2(1) (item 4) of the Taxation
Laws Amendment Act (No. 5) 2003 provides as follows:
(1) Each provision of this Act specified
in column 1 of the table commences, or is taken to have commenced, on the day
or at the time specified in column 2 of the table.
Provision(s)
Commencement
Date/Details
4.
Schedule 3, Part 1
Immediately
after the commencement of Part 4 of Schedule 2 to this Act
17 December
2003
(zzn) Subsection 2(1)
(item 16) of the Higher Education Support (Transitional Provisions and
Consequential Amendments) Act 2003 provides as follows:
(1) Each
provision of this Act specified in column 1 of the table commences, or is taken
to have commenced, in accordance with column 2 of the table. Any other
statement in column 2 has effect according to its terms.
Provision(s)
Commencement
Date/Details
16.
Schedule 2, items 120 to 169
The
later of:
(a) 1 January 2004; and
(b) immediately after the commencement of
sections 1-10 to 238-15 of the Higher Education Support Act 2003 .
1 January
2004
(zzo) Subsection 2(1)
(items 2-10, 23, 25 , 26 and 30) of the Tax Laws Amendment (2004
Measures No. 2) Act 2004 provides as follows:
(1) Each
provision of this Act specified in column 1 of the table commences, or is taken
to have commenced, in accordance with column 2 of the table. Any other statement
in column 2 has effect according to its terms.
Provision(s)
Commencement
Date/Details
2. Schedule 1, items 1 to
84
Immediately after the commencement of
item 84 of Schedule 2 to the New Business Tax System
(Miscellaneous) Act (No. 2) 2000 .
30 June 2000
3.
Schedule 1, items 85 to 89
Immediately
after the commencement of Schedule 1 to the New Business Tax System
(Capital Allowances) Act 2001
30 June
2001
4.
Schedule 1, items 90 to 92
Immediately
after the commencement of Schedule 1 to the New Business Tax System
(Capital Allowances--Transitional and Consequential) Act 2001
30 June
2001
5.
Schedule 1, items 93 and 94
Immediately
after the commencement of Schedule 1 to the New Business Tax System
(Capital Allowances) Act 2001
30 June
2001
6.
Schedule 1, items 95 to 99
Immediately
after the commencement of Schedule 6 to the New Business Tax System
(Consolidation and Other Measures) Act 2003
24 October
2002
7.
Schedule 1, item 100
Immediately
after the commencement of Schedule 1 to the Taxation Laws Amendment
(Structured Settlements and Structured Orders) Act 2002
19 December
2002
8.
Schedule 1, items 101 to 103
Immediately
after the commencement of item 126 of Schedule 3 to the Taxation
Laws Amendment Act (No. 4) 2003
30 June
2003
9.
Schedule 1, item 104
Immediately
after the commencement of item 127 of Schedule 3 to the Taxation
Laws Amendment Act (No. 4) 2003
30 June
2003
10.
Schedule 1, items 105 and 106
Immediately
after the commencement of item 9 of Schedule 8 to the Taxation
Laws Amendment Act (No. 5) 2003
17 December
2003
23.
Schedule 10, items 3 to 22
Immediately
after the commencement of the New Business Tax System (Imputation) Act
2002
29 June
2002
25.
Schedule 10, items 30 to 40
Immediately
after the commencement of Part 1 of Schedule 10 to the Taxation
Laws Amendment Act (No. 6) 2003
30 June
2003
26.
Schedule 10, items 41 and 42
The
provision(s) do not commence at all unless the Bill introduced into the
Parliament as the Taxation Laws Amendment Bill (No. 7) 2003
30 June
2003
30.
Schedule 12, Part 2
Immediately
after the commencement of Part 1 of Schedule 12 to this Act .
25 June
2004
(zzoa) Subsection 2(1) (item 22) of the Tax
Laws Amendment (2004 Measures No. 7) Act 2005 provides as follows:
(1) Each provision of this Act specified
in column 1 of the table commences, or is taken to have commenced, in accordance
with column 2 of the table. Any other statement in column 2 has effect
according to its terms.
Provision(s)
Commencement
Date/Details
22.
Schedule 10, item 269
Immediately
after the commencement of section 2 of the Tax Laws Amendment (2004
Measures No. 2) Act 2004 .
25 June
2004
(zzp) Subsection 2(1) (items 8, 13, 14, and 16)
of the Taxation Laws Amendment Act (No. 1) 2004 provides as
follows:
(1) Each provision of this Act specified
in column 1 of the table commences, or is taken to have commenced, on the day
or at the time specified in column 2 of the table.
Provision(s)
Commencement
Date/Details
8.
Schedule 7
Immediately
after the commencement of Part 1 of Schedule 10 to the Taxation
Laws Amendment Act (No. 6) 2003
30 June
2003
13.
Schedule 11, Part 3
Immediately
after the start of 30 June 2000
14.
Schedule 11, Part 4
Immediately
after the start of 1 July 2000
16.
Schedule 11, Part 6
Immediately
after the start of 1 July 2001
(zzq) Subsection 2(1)
(items 4 and 5) of the Tax Laws Amendment (2004 Measures No. 6)
Act 2005 provides as follows:
(1) Each
provision of this Act specified in column 1 of the table commences, or is taken
to have commenced, in accordance with column 2 of the table. Any other
statement in column 2 has effect according to its terms.
Provision(s)
Commencement
Date/Details
4. Schedule 3, items 2 and
3
Immediately after the commencement of
the provisions covered by table item 3.
21 March 2005
5. Schedule 3, item 4
Immediately after the commencement of
the provisions covered by table item 4.
21 March 2005
(zzr) Subsection 2(1)
(items 9-17 ) of the Tax Laws Amendment (2004 Measures No. 7) Act
2005 provides as follows:
(1) Each
provision of this Act specified in column 1 of the table commences, or is taken
to have commenced, in accordance with column 2 of the table. Any other
statement in column 2 has effect according to its terms.
Provision(s)
Commencement
Date/Details
9.
Schedule 10, item 247
Immediately
after the commencement of the Family Law Legislation Amendment
(Superannuation) (Consequential Provisions) Act 2001
28 December
2002
10.
Schedule 10, item 248
Immediately
after the commencement of Schedule 7 to the New Business Tax System
(Consolidation and Other Measures) Act 2003
24 October
2002
11.
Schedule 10, items 249 and 250
Immediately
after the commencement of the New Business Tax System (Imputation) Act
2002
29 June
2002
12.
Schedule 10, items 251 to 257
Immediately
after the commencement of Schedule 13 to the New Business Tax System
(Consolidation, Value Shifting, Demergers and Other Measures) Act 2002
29 June
2002
13.
Schedule 10, item 258
Immediately
after the commencement of item 84 of Schedule 2 to the New
Business Tax System (Miscellaneous) Act (No. 2) 2000
30 June
2000
14.
Schedule 10, item 259
Immediately
after the start of the day on which the New Business Tax System
(Consolidation, Value Shifting, Demergers and Other Measures) Act 2002
24 October
2002
15.
Schedule 10, item 260
Immediately
after the commencement of Schedule 1 to the New Business Tax System
(Consolidation and Other Measures) Act (No. 1) 2002
24 October
2002
16.
Schedule 10, items 261 and 262
Immediately
after the commencement of the A New Tax System (Goods and Services Tax)
Act 1999
1 July
2000
17.
Schedule 10, items 263 and 264
Immediately
after the commencement of the New Business Tax System (Imputation) Act
2002
29 June
2002
(zzs) Subsection 2(1) (item 5) of the New
International Tax Arrangements (Foreign-owned Branches and Other Measures) Act
2005 provides as follows:
(1) Each provision of this Act specified
in column 1 of the table commences, or is taken to have commenced, in
accordance with column 2 of the table. Any other statement in column 2 has
effect according to its terms.
(zzt) Subsection 2(1)
(items 4 and 6) of the Tax Laws Amendment (2005 Measures No. 5) Act
2005 provides as follows:
(1) Each provision of this Act specified
in column 1 of the table commences, or is taken to have commenced, in
accordance with column 2 of the table. Any other statement in column 2 has
effect according to its terms.
(zzu) Subsection 2(1)
(items 15-18, 20 and 22) of the Tax Laws Amendment (2006 Measures
No. 2) Act 2006 provides as follows:
(1) Each
provision of this Act specified in column 1 of the table commences, or is taken
to have commenced, in accordance with column 2 of the table. Any other
statement in column 2 has effect according to its terms.
(zzv) Subsection 2(1)
(items 2, 3 and 10) of the Tax Laws Amendment (2006 Measures
No. 3) Act 2006 provides as follows:
(1) Each
provision of this Act specified in column 1 of the table commences, or is taken
to have commenced, in accordance with column 2 of the table. Any other
statement in column 2 has effect according to its terms.
Provision(s)
Commencement
Date/Details
2.
Schedules 1 and 2
The
day on which this Act receives the Royal Assent.
30
June 2006
3.
Schedule 3
Immediately
after the provision(s) covered by table item 2.
30
June 2006
10.
Schedule 11, item 3
The
later of:
(a) immediately after the start of the day
on which this Act receives the Royal Assent; and
(b) immediately after the commencement of
item 42 of Schedule 1 to the Australian Citizenship
(Transitionals and Consequentials) Act 2006 .
However,
the provision(s) do not commence at all if the event mentioned in
paragraph (b) does not occur.
[see
Note 4] (paragraph (b) applies)
(zzw) Subsection 2(1) (item 11 ) of the Tax Laws Amendment
(2009 Measures No. 2) Act 2009 provides as follows:
(1) Each
provision of this Act specified in column 1 of the table commences, or is taken
to have commenced, in accordance with column 2 of the table. Any other
statement in column 2 has effect according to its terms.
(zzx) Subsection 2(1)
(items 2 and 3 ) of the Superannuation Legislation Amendment
(Simplification) Act 2007 provides as follows:
(1) Each
provision of this Act specified in column 1 of the table commences, or is taken
to have commenced, in accordance with column 2 of the table. Any other
statement in column 2 has effect according to its terms.
Provision(s)
Commencement
Date/Details
2.
Schedule 1
Immediately
after the commencement of Schedule 1 to the Tax Laws Amendment
(Simplified Superannuation) Act 2007
15
March 2007
3.
Schedule 2
The
later of:
(a) at the same time as the provision(s)
covered by table item 1; and
(b) immediately after the commencement of
the Tax Laws Amendment (2006 Measures No. 7) Act 2007 .
12
April 2007
(paragraph
(b) applies)
(zzy) Subsection 2(1)
(item 7) of the Tax Laws Amendment (2007 Measures No. 2) Act 2007
provides as follows:
(1) Each
provision of this Act specified in column 1 of the table commences, or is taken
to have commenced, in accordance with column 2 of the table. Any other
statement in column 2 has effect according to its terms.
Provision(s)
Commencement
Date/Details
7.
Schedule 8, Part 5
Immediately
after the commencement of the Venture Capital Act 2002
19 December
2002
(zzz) Subsection 2(1)
(item 6) of the Tax Laws Amendment (2007 Measures No. 4) Act 2007
provides as follows:
(1) Each
provision of this Act specified in column 1 of the table commences, or is taken
to have commenced, in accordance with column 2 of the table. Any other
statement in column 2 has effect according to its terms.
(zzza) Subsection
2(1) (items 2 and 3) of the Tax Laws Amendment (2008 Measures No. 2)
Act 2008 provides as follows:
(1) Each
provision of this Act specified in column 1 of the table commences, or is taken
to have commenced, in accordance with column 2 of the table. Any other
statement in column 2 has effect according to its terms.
Provision(s)
Commencement
Date/Details
2.
Schedules 1 to 4
The
day on which this Act receives the Royal Assent.
24
June 2008
3.
Schedule 5
Immediately
after the commencement of the provisions covered by table item 2.
24 June
2008
(zzzb) Subsection
2(1) (item 4) of the Tax Laws Amendment (2008 Measures No. 4) Act 2008
provides as follows:
(1) Each provision of this Act specified
in column 1 of the table commences, or is taken to have commenced, in
accordance with column 2 of the table. Any other statement in column 2 has
effect according to its terms.
Provision(s)
Commencement
Date/Details
4. Schedule 3, item 87
The later of:
(a) immediately
after the start of the day on which this Act receives the Royal Assent; and
(b) immediately
after the commencement of the First Home Saver Accounts (Consequential
Amendments) Act 2008
However, the provision(s) do not
commence at all if the event mentioned in paragraph (b) does not occur.
3 October 2008
(paragraph (a) applies)
(zzzc) Subsection 2(1) (item 5) of the Tax Laws Amendment
(2009 Measures No. 2) Act 2009 provides as follows:
(1) Each
provision of this Act specified in column 1 of the table commences, or is taken
to have commenced, in accordance with column 2 of the table. Any other
statement in column 2 has effect according to its terms.
Provision(s)
Commencement
Date/Details
5.
Schedule 2, item 40
Immediately
before the commencement of item 52 of Schedule 4 to the Tax Laws
Amendment (2008 Measures No. 6) Act 2009 .
26
March 2009
(zzzd) Subsection
2(1) (item 3 ) of the Tax Laws Amendment (Taxation of Financial Arrangements)
Act 2009 provides as follows:
(1) Each provision of this Act specified
in column 1 of the table commences, or is taken to have commenced, in
accordance with column 2 of the table. Any other statement in column 2 has
effect according to its terms.
(zzze) Subsection
2(1) (item 3 ) of the Social Security Amendment (Liquid Assets Waiting
Period) Act 2009 provides as follows:
(1) Each provision of this Act specified
in column 1 of the table commences, or is taken to have commenced, in
accordance with column 2 of the table. Any other statement in column 2 has
effect according to its terms.
(zzzf) Subsection 2(1) (item 3) of the Tax Laws Amendment
(2009 Measures No. 2) Act 2009 provides as follows:
(1) Each provision of this Act specified
in column 1 of the table commences, or is taken to have commenced, in
accordance with column 2 of the table. Any other statement in column 2 has
effect according to its terms.
(zzzg) Subsection 2(1) (item 41) of the Fair Work (State
Referral and Consequential and Other Amendments) Act 2009 provides as
follows:
(1) Each
provision of this Act specified in column 1 of the table commences, or is taken
to have commenced, in accordance with column 2 of the table. Any other
statement in column 2 has effect according to its terms.
Provision(s)
Commencement
Date/Details
41. Schedule 18
Immediately after the commencement of
Part 2-4 of the Fair Work Act 2009
1 July 2009
(zzzh) Subsection 2(1) (item 9) of the Veterans' Affairs and
Other Legislation Amendment (Pension Reform) Act 2009 provides as follows:
(1) Each
provision of this Act specified in column 1 of the table commences, or is taken
to have commenced, in accordance with column 2 of the table. Any other
statement in column 2 has effect according to its terms.
(zzzi) Subsection 2(1) (item 8) of the Tax Laws Amendment
(2009 Measures No. 4) Act 2009 provides as follows:
(1) Each
provision of this Act specified in column 1 of the table commences, or is taken
to have commenced, in accordance with column 2 of the table. Any other
statement in column 2 has effect according to its terms.
Provision(s)
Commencement
Date/Details
8. Schedule 5, items 237
and 238
The later of:
(a) immediately
after the start of the day on which this Act receives the Royal Assent; and
(b) the time
item 1 of Schedule 1 to the Nation Building Program (National
Land Transport) Amendment Act 2009
However, the provision(s) covered by
this table item do not commence at all if the event mentioned in
paragraph (b) does not occur.
18 September 2009
(paragraph (a) applies)
(zzzj) Subsection 2(1) (items 2 and 4) of the Tax Agent
Services (Transitional Provisions and Consequential Amendments) Act 2009 provides
as follows:
(1) Each
provision of this Act specified in column 1 of the table commences, or is taken
to have commenced, in accordance with column 2 of the table. Any other
statement in column 2 has effect according to its terms.
(zzzk) Subsection 2(1) (items 21, 23, 25-27, 31 and 38) of the Statute
Law Revision Act 2010 provides as follows:
(1) Each
provision of this Act specified in column 1 of the table commences, or is taken
to have commenced, in accordance with column 2 of the table. Any other
statement in column 2 has effect according to its terms.
(zzzl) Subsection 2(1) (items 5, 6, 8 and 13 ) of the Tax
Laws Amendment (2009 Measures No. 6) Act 2010 provides as follows:
(1) Each
provision of this Act specified in column 1 of the table commences, or is taken
to have commenced, in accordance with column 2 of the table. Any other
statement in column 2 has effect according to its terms.
Provision(s)
Commencement
Date/Details
5.
Schedule 3, Part 1, Division 1
Immediately
after the commencement of item 57 of Schedule 1 to the Tax Laws
Amendment (2004 Measures No. 2) Act 2004 .
30 June
2000
6.
Schedule 3, Part 1, Division 2
Immediately
after the commencement of item 214 of Schedule 7 to the Tax Laws
Amendment (2006 Measures No. 2) Act 2006 .
22 June
2006
8.
Schedule 3, Part 2, Division 2
Immediately
after the start of the day on which the Superannuation Legislation
Amendment (Simplification) Act 2007
15 March
2007
13.
Schedule 5, Part 2
Immediately
before the commencement of item 5 of Schedule 5 to the Tax Laws Amendment
(2008 Measures No. 6) Act 2009.
1
July 2011
(zzzm) Subsection 2(1) (items 9, 10, 11B, 12 , 13 , 21 and 22) of
the Tax Laws Amendment (2010 Measures No. 1) Act 2010 provides as
follows:
(1) Each
provision of this Act specified in column 1 of the table commences, or is taken
to have commenced, in accordance with column 2 of the table. Any other
statement in column 2 has effect according to its terms.
Provision(s)
Commencement
Date/Details
9. Schedule 5, Part 6,
Division 1
The day this Act receives the Royal
Assent.
3 June 2010
10.
Schedule 5, Part 6, Division 2
Immediately
after the commencement of the provision(s) covered by table item 9.
3
June 2010
11B. Schedule 5, item 111
Immediately after the commencement of
Part 1 of Schedule 1 to the Tax Laws Amendment (Taxation of
Financial Arrangements) Act 2009
26 March
2009
12.
Schedule 5, Part 19, Division 1
The
day this Act receives the Royal Assent.
3
June 2010
13.
Schedule 5, Part 19, Division 2
Immediately
after the commencement of the provision(s) covered by table item 12.
3
June 2010
21.
Schedule 6, item 112
Immediately
after the time specified in the Tax Laws Amendment (2009 Measures
No. 4) Act 2009 for the commencement of item 132 of
Schedule 5 to that Act.
18 September
2009
22.
Schedule 6, item 113
Immediately
after the time specified in the Tax Laws Amendment (2009 Measures
No. 4) Act 2009 for the commencement of item 133 of
Schedule 5 to that Act.
18 September
2009
(zzzn) Subsection
2(1) (item 5) of the Tax Laws Amendment (2010 Measures No. 2) Act 2010 provides
as follows:
(1) Each provision of this Act specified
in column 1 of the table commences, or is taken to have commenced, in
accordance with column 2 of the table. Any other statement in column 2 has
effect according to its terms.
Provision(s)
Commencement
Date/Details
5.
Schedule 2, item 27
The
later of:
(a) the day this Act receives the Royal
Assent; and
(b) 1 July 2010.
However,
if item 153 of Schedule 6 to the Tax Laws Amendment (2010
Measures No. 1) Act 2010 commences at or before that time, the
provision(s) do not commence at all.
Does
not commence
(zzzo) Subsection 2(1) (items 3 and 4) of the Tax Laws
Amendment (Transfer of Provisions) Act 2010 provides as follows:
(1) Each
provision of this Act specified in column 1 of the table commences, or is taken
to have commenced, in accordance with column 2 of the table. Any other
statement in column 2 has effect according to its terms.
Provision(s)
Commencement
Date/Details
3.
Schedule 2
Immediately
after the commencement of the provision(s) covered by table item 4.
1 July
2010
4.
Schedules 3 to 5
1 July
2010.
1 July
2010
(zzzp) Subsection 2(1) (items 3 and 5-8) of the Tax Laws
Amendment (2010 Measures No. 4) Act 2010 provides as follows:
(1) Each
provision of this Act specified in column 1 of the table commences, or is taken
to have commenced, in accordance with column 2 of the table. Any other
statement in column 2 has effect according to its terms.
(zzzq) Subsection 2(1) (items 16 and 18-21 ) of the Tax Laws
Amendment (2011 Measures No. 2) Act 2011 provides as follows:
(1) Each
provision of this Act specified in column 1 of the table commences, or is taken
to have commenced, in accordance with column 2 of the table. Any other
statement in column 2 has effect according to its terms.
Provision(s)
Commencement
Date/Details
16.
Schedule 5, Part 6, Division 3
Immediately
after the commencement of item 15 of Schedule 3 to the Tax Laws
Amendment (Repeal of Inoperative Provisions) Act 2006
1 January
2008
18.
Schedule 5, item 368
Immediately
after the time specified in the Tax Laws Amendment (2010 Measures
No. 1) Act 2010 for the commencement of item 105 of
Schedule 5 to that Act.
3 June
2010
19.
Schedule 5, item 369
Immediately
after the time specified in the Tax Laws Amendment (2010 Measures
No. 1) Act 2010 for the commencement of item 173 of
Schedule 5 to that Act.
3 June
2010
20. Schedule 5, item 370
Immediately after the time specified
in the Tax Laws Amendment (2010 Measures No. 1) Act 2010 for the
commencement of item 201 of Schedule 5 to that Act.
3 June 2010
21.
Schedule 5, item 371
Immediately
after the time specified in the Tax Laws Amendment (2010 Measures
No. 1) Act 2010 for the commencement of item 11 of
Schedule 6 to that Act.
3 June
2010
Notes to the Income Tax Assessment Act 1997
Table of Amendments
ad. = added or
inserted am. = amended rep. = repealed rs. = repealed and
substituted
Provision affected
How affected
Chapter 1
Part 11
Division 1
Note to s. 1-3(2).................
am. No. 161, 2005
S. 1-7..................................
ad. No. 97, 2008
Note to s. 1-7.....................
ad. No. 145, 2010
Part 1-2
Division 2
Subdivision 2-B
S. 2-5..................................
am. No. 58, 2006
Note to s. 2-5.....................
ad. No. 58, 2006
Subdivision 2-C
S. 2-15................................
am. No. 44, 2000
Subdivision 2-D
S. 2-30................................
am. No. 121, 1997; No. 54, 1999
rs. No. 41, 2005
Division 3
S. 3-1..................................
am. No. 179, 1999; No. 150, 2003
rep. No. 41, 2011
S. 3-5..................................
am. No. 179, 1999; No. 44, 2000; No. 101, 2006;
No. 79, 2010
Note 1 to s. 3-5(1)..............
am. No. 41, 2011
S. 3-10................................
am. No. 97, 2008
Part 1-3
Division 4
Note to s. 4-5.....................
rep. No. 117, 1999
Note 1 to s. 4-5..................
ad. No. 117, 1999
Note 2 to s. 4-5..................
ad. No. 117, 1999
am. No. 55, 2001
Subhead. to s. 4-10(3A)....
ad. No. 58, 2000
rep. No. 58, 2006
Subhead. to s. 4-10(4).......
ad. No. 58, 2000
S. 4-10................................
am. Nos. 46, 91 and 128, 1998; Nos. 58 and 79, 2000;
No. 136, 2002; No. 58, 2006; No. 97, 2008
Note to s. 4-10(2)...............
rep. No. 136, 2002
Note 1 to s. 4-10(2)............
ad. No. 136, 2002
Note 2 to s. 4-10(2)............
ad. No. 136, 2002
am. No. 78, 2007
Note to s. 4-10(3)...............
rep. No. 128, 1998
ad. No. 58, 2006
Renumbered
Note 1.......
No. 16, 2011
Note 2 to s. 4-10(3)............
ad. No. 16, 2011
Note to s. 4-10(3A)............
rs. No. 58, 2000
Note 1 to s. 4-10(3A).........
rep. No. 58, 2006
Note 2 to s. 4-10(3A).........
ad. No. 79, 2000
rep. No. 58, 2006
Note 3 to s. 4-10(3A).........
ad. No. 142, 2003
rep. No. 58, 2006
S. 4-15................................
am. No. 78, 2001; No. 68, 2002; Nos. 41
and 147, 2005; Nos. 80 and 143, 2007
Note to s. 4-15(2)...............
ad. No. 83, 2004
am. No. 45, 2008
Link note to s. 4-15...........
ad. No. 46, 1998
rep. No. 41, 2005
S. 4-25 ................................
ad. No. 46, 1998
rs. No. 93, 2011
Division 5
Division 5...........................
ad. No. 79, 2010
S. 5-1..................................
ad. No. 79, 2010
Subdivision 5-A
S. 5-5..................................
ad. No. 79, 2010
S. 5-10................................
ad. No. 79, 2010
S. 5-15................................
ad. No. 79, 2010
Division 6
S. 6-1..................................
am. No. 16, 1998;
No. 176, 1999
rs. No. 66, 2003
Link note to Guide ............
ad. No. 16, 1998
rep. No. 41, 2005
S. 6-5..................................
am. No. 41, 2005
Note to s. 6-5(4).................
ad. No. 78, 2001
rep. No. 41, 2005
S. 6-10................................
am. No. 41, 2005
Note to s. 6-10(2)...............
rep. No. 58, 2006
Notes 1, 2 to s. 6-10(2)......
ad. No. 58, 2006
S. 6-15................................
am. No. 66, 2003
Note to s. 6-15(2)...............
rs. No. 66, 2003
S. 6-20................................
am. No. 94, 1999; No. 66, 2003
Note to s. 6-20(2)...............
rep. No. 66, 2003
S. 6-23................................
ad. No. 66, 2003
Division 8
S. 8-1..................................
am. No. 176, 1999; No. 66, 2003
Note to s. 8-1(1).................
ad. No. 90, 2000
Note to s. 8-1(3).................
ad. No. 16,
1998
Note 1 to s. 8-1(3)
Note 2 to s. 8-1(3)..............
ad. No. 78, 2001
rep. No. 41, 2005
Note to s. 8-5(3).................
ad. No. 16, 1998
Part 1-4
Division 9
S. 9-1A................................
ad. No. 57, 2002
S. 9-1..................................
am. No. 16, 1998; No. 169, 1999; Nos. 9
and 143, 2007; Nos. 45 and 97, 2008
S. 9-5..................................
am. No. 16, 1998; No. 169, 1999; No. 136,
2002; Nos. 9, 15 and 143, 2007; No. 93, 2011
Note to s. 9-5(2).................
rep. No. 136, 2002
Note 1 to s. 9-5(2)..............
ad. No. 136, 2002
Note 2 to s. 9-5(2)..............
ad. No. 136, 2002
am. No. 78, 2007
Division 10
S. 10-1................................
ad. No. 57, 2002
S. 10-5................................
am. Nos. 121 and 174,
1997; Nos. 16, 46, 47 and 85, 1998; Nos. 39, 54, 169 and 176, 1999; Nos. 79,
86 and 89, 2000; Nos. 72, 77, 169 and 170, 2001; Nos. 26, 97, 119 and 136,
2002; Nos. 12, 65, 66 and 133, 2003; Nos. 20 and 101, 2004; No. 23, 2005;
Nos. 55 and 101, 2006; Nos. 15, 79, 143 and 164, 2007; No. 92,
2008; Nos. 15, 126 and 133, 2009; Nos. 56, 79 and 114, 2010; No. 93,
2011
Division 11
Heading to Div. 11 of........ Part 1-4
rs. No. 66, 2003
Table of Subdivs. to Div. 11....................................
ad. No. 66, 2003
Subdivision 11-A
Heading to Subdiv. 11-A...
ad. No. 66, 2003
Table of sections to..........
ad. No. 66, 2003
S. 11 -1A..............................
ad. No. 57, 2002
rs. No. 66, 2003
S. 11 -1................................
am. No. 16, 1998
S. 11 -5................................
am. No. 121, 1997; No. 169, 2001; No. 101,
2004; No. 63, 2005; No. 9, 2007; No. 75, 2010; No. 41, 2011
Note to s. 11 -5...................
ad. No. 16, 1998
S. 11 -10..............................
am. Nos. 121 and 134, 1997; No. 23, 1998; No. 58,
2000; No. 136, 2002; Nos. 66 and 111, 2003; No. 20, 2004; Nos. 15,
143 and 164, 2007; Nos. 32 and 38, 2008; No. 15, 2009; No. 136,
2010
S. 11 -15..............................
am. Nos. 121, 179 and
196, 1997; Nos. 45 and 102, 1998; No. 128, 1998 (as am. by No. 57,
2002); Nos. 13, 54, 60 and 83, 1999; No. 93, 1999 (as am. by No. 57,
2002); No. 165, 1999; Nos. 76, 89 and 144, 2000; No. 77, 2001; Nos.
57, 136 and 139, 2002; Nos. 65 and 66, 2003; Nos. 59, 60 and 101, 2004; Nos.
23, 55 and 66, 2005; Nos. 41, 58, 101 and 136, 2006; Nos. 15, 66,
78, 82, 113, 114, 143, 182, 183 and 184, 2007; Nos. 19, 38, 97 and 131, 2008;
Nos. 4, 14, 25, 35, 50, 52, 80, 118 and 126, 2009; Nos. 19, 56, 75 and 93,
2010; Nos. 31, 41, 50 and 129, 2011
Subdivision 11-B
Subdivision 11-B...............
ad. No. 66, 2003
S. 11 -50..............................
ad. No. 66, 2003
S. 11 -55 ..............................
ad. No. 66, 2003
am. Nos. 41 and 147, 2005; Nos. 13, 32 and
101, 2006; Nos. 15 and 164, 2007; Nos. 32, 38, 45, 91, 92, 97 and 130,
2008; Nos. 6 and 15, 2009; No. 42, 2009 (as am. by No. 31, 2011);
No. 88, 2009; Nos. 56, 75, 79, 114, 136 and 145, 2010; No. 31,
2011
Division 12
S. 12 -1................................
ad. No. 57, 2002
S. 12 -5................................
am. Nos. 121, 134, 147, 174 and 191, 1997; Nos. 16, 23,
46, 85 and 108, 1998; Nos. 16, 39, 54, 83, 164, 169, 176, 177 and 179, 1999;
Nos. 58, 79, 86, 89 and 90, 2000; Nos. 72, 77, 89, 162, 163, 167 and 169,
2001; Nos. 57, 97, 119 and 136, 2002; Nos. 67, 133 and 150, 2003; Nos. 83,
95, 101 and 129, 2004; Nos. 21, 23, 41, 64, 78, 147 and 162, 2005; Nos. 32,
55 and 101, 2006; Nos. 4, 15, 78, 79, 143 and 164, 2007; No. 38, 2008;
Nos. 15, 31 and 133, 2009; Nos. 16, 56, 79 and 114, 2010; Nos. 62
and 93, 2011
Division 13
S. 13 -1A..............................
ad. No. 57, 2002
S. 13 -1................................
am. Nos. 56, 121 and 179, 1997; Nos. 16, 46, 47, 91,
102 and 128, 1998; Nos. 60 and 83, 1999; No. 144, 2000; Nos. 77 and 170,
2001; Nos. 32 and 57, 2002; Nos. 67 and 107, 2003; Nos. 23, 41, 77 and 160,
2005; Nos. 58, 80 and 101, 2006; Nos. 15, 32, 79, 80 and 143, 2007;
Nos. 38, 97, 130 and 141, 2008; No. 42, 2009; Nos. 41, 62 and 93,
2011
Link note to s. 13 -1...........
rep. No. 41, 2005
Chapter 2
Link note to Chapt. 2........
rep. No. 121, 1997
Part 2-1
Part 2-1...............................
ad. No. 121, 1997
Link note to Part 2-1..........
rep. No. 41, 2005
Division 15
S. 15-1................................
ad. No. 121, 1997
Link note to Guide ............
ad. No. 16, 1998
rep. No. 41, 2005
S. 15-2................................
ad. No. 101, 2006
am. No. 15, 2007;
No. 133, 2009
S. 15-3................................
ad. No. 121, 1997
S. 15-5................................
ad. No. 121, 1997
S. 15-10..............................
ad. No. 121, 1997
S. 15-15..............................
ad. No. 121, 1997
S. 15-20..............................
ad. No. 121, 1997
am. No. 23, 2005; No. 126, 2009
S. 15-22..............................
ad. No. 23, 2005
am. No. 126, 2009
S. 15-23..............................
ad. No. 126, 2009
S. 15-25 ..............................
ad. No. 121, 1997
S. 15-30..............................
ad. No. 121, 1997
S. 15-35 ..............................
ad. No. 121, 1997
Link note to s. 15-35 .........
am. No. 176, 1999
rep. No. 41, 2005
S. 15-40..............................
ad. No. 77, 2001
S. 15-45 ..............................
ad. No. 26, 2002
S. 15-46..............................
ad. No. 79, 2007
S. 15-50..............................
ad. No. 119, 2002
S. 15-55 ..............................
ad. No. 12, 2003
am. No. 143, 2007
S. 15-60..............................
ad. No. 12, 2003
am. No. 66, 2003; No. 143, 2007
S. 15-65 ..............................
ad. No. 20, 2004
S. 15-70..............................
ad. No. 101, 2006
S. 15-75..............................
ad. No. 101, 2006
S. 15-80..............................
ad. No. 92, 2008
Division 17
Division 17.........................
ad. No. 176, 1999
S. 17 -1................................
ad. No. 176, 1999
Link note to Guide ............
rep. No. 41, 2005
S. 17 -5................................
ad. No. 176, 1999
am. No. 66, 2003
S. 17 -10..............................
ad. No. 176, 1999
am. No. 95, 2004
S. 17 -15..............................
ad. No. 176, 1999
S. 17 -20..............................
ad. No. 176, 1999
Link note to s. 17 -20.........
rep. No. 41, 2005
S. 17 -25 ..............................
ad. No. 177, 1999
rep. No. 101, 2006
Heading to s. 17 -30...........
rs. No. 156, 2000; No. 101,
2006
S. 17 -30..............................
ad. No. 177, 1999
am. No. 156,
2000; No. 97, 2002
rs. No. 101, 2006
S. 17 -35 ..............................
ad. No. 77, 2001
Division 20
S. 20-1................................
ad. No. 121, 1997
S. 20-5................................
ad. No. 121, 1997
am. No. 46, 1998; Nos. 72, 77 and 170, 2001; Nos. 15
and 143, 2007; No. 93, 2011
Subdivision 20-A
S. 20-10..............................
ad. No. 121, 1997
rs. No. 16, 1998
Subhead. to s. 20-15(1).....
ad. No. 16, 1998
S. 20-15..............................
ad. No. 121, 1997
am. No. 16, 1998
Link note to Guide ............
ad. No. 16, 1998
rep. No. 41, 2005
S. 20-20..............................
ad. No. 121, 1997
am. No. 54, 1999
Subhead. to s. 20-25 (2A)..
rs. No. 75, 2005
S. 20-25 ..............................
ad. No. 121, 1997
am. Nos. 11 and 178,
1999; No. 75, 2005
S. 20-30..............................
ad. No. 121, 1997
am. Nos. 46 and 47,
1998; Nos. 39, 54, 164 and 177, 1999; Nos. 77 and 170, 2001; No. 119,
2002; No. 133, 2003; No. 95, 2004; No. 101, 2006; Nos. 38 and
97, 2008; No. 93, 2011
S. 20-35 ..............................
ad. No. 121, 1997
S. 20-40..............................
ad. No. 121, 1997
am. No. 77, 2001
S. 20-45 ..............................
ad. No. 121, 1997
am. No. 16, 1998; No. 77, 2001
Note to s. 20-45 (1).............
am. No. 77, 2001
S. 20-50..............................
ad. No. 121, 1997
S. 20-55 ..............................
ad. No. 121, 1997
am. No. 77, 2001; No. 101, 2006; No. 14, 2009
S. 20-60..............................
ad. No. 16, 1998
S. 20-65 ..............................
ad. No. 16, 1998
Subdivision 20-B
S. 20-100............................
ad. No. 121, 1997
am. No. 77, 2001
S. 20-105 ............................
ad. No. 121, 1997
Link note to Guide ............
ad. No. 16, 1998
rep. No. 41, 2005
S. 20-110............................
ad. No. 121, 1997
S. 20-115 ............................
ad. No. 121, 1997
am. No. 176, 1999
S. 20-120............................
ad. No. 121, 1997
am. No. 77, 2001
Note 1 to s. 20-120............
am. No. 77, 2001
S. 20-125 ............................
ad. No. 121, 1997
S. 20-130............................
ad. No. 121, 1997
S. 20-135............................
ad. No. 121, 1997
am. No. 176, 1999
S. 20-140............................
ad. No. 121, 1997
S. 20-145............................
ad. No. 121, 1997
S. 20-150............................
ad. No. 121, 1997
am. No. 77, 2001
Note to s. 20-150...............
am. No. 77, 2001
S. 20-155 ............................
ad. No. 121, 1997
am. No. 174, 1997
Heading to s. 20-157.........
rs. No. 80, 2007
S. 20-157............................
ad. No. 78, 2001
S. 20-160............................
ad. No. 121, 1997
Link note to s. 20-160.......
rs. Nos. 65 and 66, 2003
rep. No. 41, 2005
Division 22.........................
ad. No. 65, 2003
rep. No. 66, 2003
S. 22-1................................
ad. No. 65, 2003
rep. No. 66, 2003
S. 22-5................................
ad. No. 65, 2003
rep. No. 66, 2003
Part 2-5
Link note to Part 2-5..........
am. No. 121,
1997
rep. No. 65, 2003
Division 25
Division 25.........................
ad. No. 121, 1997
S. 25 -1................................
ad. No. 121, 1997
Link note to Guide ............
ad. No. 16, 1998
rep. No. 41, 2005
S. 25 -5................................
ad. No. 121, 1997
am. No. 16, 1998; Nos. 11, 178 and 179, 1999;
No. 58, 2000; Nos. 73, 77 and 167, 2001; No. 75, 2005; No. 101, 2006;
No. 14, 2009; No. 41, 2011
Note to s. 25 -5(1)
Note 2 to s. 25 -5(1)............
ad. No. 16, 1998
S. 25 -7................................
ad. No. 83, 1999
am. No. 33, 2004; No. 14, 2009
rep. No. 56, 2010
Note to s. 25 -7...................
am. No. 88, 2009
rep. No. 56, 2010
S. 25 -10..............................
ad. No. 121, 1997
am. No. 16, 1998; No. 77, 2001
S. 25 -15..............................
ad. No. 121, 1997
S. 25 -20..............................
ad. No. 121, 1997
S. 25 -25 ..............................
ad. No. 121, 1997
am. No. 16, 1998; No. 57, 2002
Note to s. 25 -25 (1).............
am. No. 79, 2010
S. 25 -30..............................
ad. No. 121, 1997
am. No. 16, 1998; No. 57, 2002
S. 25 -35 ..............................
ad. No. 121, 1997
am. No. 174, 1997; Nos. 16, 17 and 46, 1998;
No. 101, 2003; Nos. 41, 147 and 162, 2005; No. 79, 2010;
No. 41, 2011
Note to s. 25 -35 (5).............
ad. No. 15, 2009
S. 25 -40..............................
ad. No. 121, 1997
S. 25 -45 ..............................
ad. No. 121, 1997
Note to s. 25 -45 .................
ad. No. 16, 1998
S. 25 -47..............................
ad. No. 38, 2008
S. 25 -50..............................
ad. No. 121, 1997
S. 25 -55 ..............................
ad. No. 121, 1997
S. 25 -60..............................
ad. No. 121, 1997
am. No. 47, 1998
Note to s. 25 -60.................
rep. No. 16, 1998
Note 1 to s. 25 -60..............
ad. No. 16, 1998
Note 2 to s. 25 -60..............
ad. No. 16, 1998
Link note to s. 25 -60.........
rep. No. 41, 2005
S. 25 -65 ..............................
ad. No. 101, 2006
S. 25 -70..............................
ad. No. 121, 1997
am. No. 101, 2006
S. 25 -75..............................
ad. No. 121, 1997
am. No. 13, 2006
Note to s. 25 -75(1).............
ad. No. 16, 1998
S. 25 -80..............................
ad. No. 177, 1999
am. No. 91, 2000
rep. No. 101, 2006
S. 25 -85 ..............................
ad. No. 163, 2001
am. No. 15, 2009
Heading to s. 25 -90...........
rs. No. 66, 2003
S. 25 -90..............................
ad. No. 162, 2001
am. No. 66, 2003
Note to s. 25 -90.................
ad. No. 15, 2009
S. 25 -95 ..............................
ad. No. 119, 2002
S. 25 -100............................
ad. No. 95, 2004
S. 25 -105 ............................
ad. No. 83, 2004
S. 25 -110............................
ad. No. 32, 2006
Division 26
Heading to Div. 26 of........ Part 2-5
rs. No. 121, 1997
Link note to Div. 26...........
rep. No. 121, 1997
S. 26-1................................
ad. No. 121, 1997
Link note to Guide ............
ad. No. 16, 1998
rep. No. 41, 2005
S. 26-5................................
ad. No. 121, 1997
am. No. 73, 2001
Note to s. 26-5(2)...............
rs. No. 58, 2006
S. 26-10..............................
ad. No. 121, 1997
Link note to s. 26-10.........
rep. No. 57, 2002
S. 26-15..............................
ad. No. 134, 1997
S. 26-17 ..............................
ad. No. 23, 1998
Heading to s. 26-20...........
rs. No. 150, 2003
S. 26-20..............................
ad. No. 121, 1997
am. No. 45, 1998; No. 150, 2003; No. 56,
2010
Link note to s. 26-20.........
rep. No. 41, 2005
S. 26-22..............................
ad. No. 16, 2010
S. 26-25 ..............................
ad. No. 178, 1999
am. No. 44, 2000
S. 26-26..............................
ad. No. 163, 2001
S. 26-30..............................
ad. No. 121, 1997
am. No. 179, 1999; No. 168, 2001
S. 26-35 ..............................
ad. No. 121, 1997
am. No. 75, 2010
S. 26-40..............................
ad. No. 121, 1997
S. 26-45 ..............................
ad. No. 121, 1997
S. 26-47..............................
ad. No. 78, 2007
Heading to s. 26-50...........
rs. No. 78, 2007
S. 26-50..............................
ad. No. 121, 1997
am. No. 78, 2007; No. 14, 2009
S. 26-52..............................
ad. No. 58, 2000
am. No. 147, 2007
S. 26-53..............................
ad. No. 58, 2000
am. No. 173, 2000
S. 26-54..............................
ad. No. 147, 2005
S. 26-55 ..............................
am. No. 121, 1997;
No. 85, 1998; No. 169, 1999; No. 167, 2001; No. 101, 2006;
No. 15, 2007; No. 79, 2010
Link note to s. 26-55 .........
rep. No. 41, 2005
S. 26-60..............................
ad. No. 191, 1997
S. 26-65 ..............................
ad. No. 191, 1997
Subhead. to s. 26-68(1).....
rs. No. 78, 2007
S. 26-68..............................
ad. No. 136, 2002
am. No. 78, 2007
S. 26-70..............................
ad. No. 165, 1999
S. 26-75..............................
ad. No. 89, 2001
rs. No. 15, 2007
S. 26-80..............................
ad. No. 51, 2002
am. Nos. 92 and 93,
2004; No. 147, 2005; SLI 2006 No. 50; No. 58, 2006
rs. No. 15, 2007
Note to s. 26-80(4).............
am. SLI 2006 No. 50
rep. No. 15, 2007
S. 26-85 ..............................
ad. No. 147, 2005
rs. No. 15, 2007
S. 26-90..............................
ad. No. 101, 2006
S. 26-95 ..............................
ad. No. 101, 2006
Division 27
Division 27.........................
ad. No. 176, 1999
Table of Subdivs. to Div. 27....................................
ad. No. 77, 2001
S. 27-1................................
ad. No. 176, 1999
Subdivision 27-A
Heading to Subdiv. 27-A...
ad. No. 77, 2001
Link note to Guide ............
rep. No. 41, 2005
S. 27-5................................
ad. No. 176, 1999
S. 27-10..............................
ad. No. 176, 1999
am. No. 95, 2004; No. 41, 2005;
No. 97, 2008
S. 27-15..............................
ad. No. 176, 1999
am. No. 73, 2006
S. 27-20..............................
ad. No. 176, 1999
S. 27-25 ..............................
ad. No. 176, 1999
Link note to s. 27-25 .........
rep. No. 41, 2005
S. 27-30..............................
ad. No. 177, 1999
rep. No. 101, 2006
S. 27-35 ..............................
ad. No. 77, 2001
Subdivision 27-B
Heading to Subdiv. 27-B...
rs. No. 41, 2005
Subdivision 27-B...............
ad. No. 77, 2001
S. 27-80..............................
ad. No. 77, 2001
am. No. 119, 2002
S. 27-85 ..............................
ad. No. 77, 2001
am. No. 119, 2002
S. 27-87..............................
ad. No. 77, 2001
am. No. 119, 2002
S. 27-90..............................
ad. No. 77, 2001
am. No. 119, 2002
S. 27-92..............................
ad. No. 77, 2001
S. 27-95 ..............................
ad. No. 77, 2001
Subhead. to s. 27-100(5)...
rs. No. 80, 2007
S. 27-100............................
ad. No. 77, 2001
S. 27-105 ............................
ad. No. 77, 2001
am. No. 119, 2002
S. 27-110............................
ad. No. 77, 2001
Division 28
Subdivision 28-A
S. 28-12 ..............................
am. No. 174, 1997; No. 72, 2001 (as am. by
No. 57, 2002)
Note to s. 28-12 (1)
Note 2 to s. 28-12 (1)..........
ad. No. 174, 1997
am. No. 79, 2010
Note 3 to s. 28-12 (1)..........
ad. No. 72, 2001
S. 28-13 ..............................
am. No. 77, 2001
Subdivision 28-B
S. 28-15..............................
am. No. 16, 1998
Subdivision 28-C
S. 28-25 ..............................
am. No. 95, 2004
S. 28-30..............................
rs. No. 121, 1997; No. 77, 2001
Subdivision 28-D
S. 28-45 ..............................
am. Nos. 121 and 174, 1997; No. 176, 1999; No. 72,
2001; No. 77, 2001 (as am. by No. 57, 2002)
Note to s. 28-45 (1).............
ad. No. 174,
1997
Note 1 to s. 28-45 (1)..........
am. No. 79, 2010
Note 2 to s. 28-45 (1)..........
ad. No. 72, 2001
Note to s. 28-45 (2).............
rs. No. 121, 1997
am. No. 46, 1998
rs. No. 77, 2001
S. 28-50..............................
am. No. 95, 2004
S. 28-55 ..............................
rs. No. 121, 1997; No. 77, 2001
Subdivision 28-E
S. 28-75..............................
am. No. 95, 2004
Subdivision 28-F
S. 28-90..............................
am. No. 174, 1997; No. 72, 2001; No. 95,
2004
Note to s. 28-90(6).............
ad. No. 174,
1997
Note 1 to s. 28-90(6)..........
am. No. 79, 2010
Note 2 to s. 28-90(6)..........
ad. No. 72, 2001
Subdivision 28-G
S. 28-110............................
am. No. 16, 1998
Subdivision 28-J
S. 28-170............................
am. No. 179, 1999
Note to s. 28-180(1)...........
am. No. 179, 1999
S. 28-185............................
rs. No. 178, 1999
am. No. 168, 2001; No. 15, 2007; No. 56,
2010
Link note to s. 28-185.......
am. No. 121, 1997
rep. No. 41, 2005
Division 30
Division 30.........................
ad. No. 121, 1997
S. 30-1................................
ad. No. 121, 1997
S. 30-5................................
ad. No. 121, 1997
am. No. 179, 1999; No. 58, 2000;
No. 167, 2001; No. 67, 2003; No. 101, 2004; No. 65, 2006
Note to s. 30-5(1)...............
rep. No. 65, 2006
Notes 1, 2 to s. 30-5(1)......
ad. No. 65, 2006
S. 30-10..............................
ad. No. 121, 1997
Subdivision 30-A
S. 30-15..............................
ad. No. 121, 1997
am. No. 176, 1999 (as am. by No. 57,
2002); No. 179, 1999; No. 58, 2000; No. 86, 2003; No. 95,
2004; Nos. 58 and 65, 2006; No. 78, 2007; No. 97, 2008; Nos. 14
and 88, 2009; No. 147, 2011
Note to s. 30-15(2)
Note 2 to s. 30-15(2)..........
ad. No. 65, 2006
S. 30-17 ..............................
ad. No. 179, 1999
am. No. 88, 2009
Subdivision 30-B
S. 30-20..............................
ad. No. 121, 1997
am. No. 94, 1999; Nos. 167 and 168, 2001; No. 57,
2002; No. 83, 2004; No. 42, 2009; Nos. 41 and 129, 2011
S. 30-25 ..............................
ad. No. 121, 1997
am. No. 94, 1999; No. 173, 2000; No. 168,
2001; No. 57, 2002; Nos. 101 and 150, 2003; Nos. 95 and 101, 2004; No. 23,
2005; Nos. 13, 80 and 101, 2006; Nos. 4 and 161, 2007; Nos. 38 and
155, 2008; Nos. 42, 47 and 88, 2009; Nos. 19, 56, 75 and 136, 2010;
No. 41, 2011
S. 30-30..............................
ad. No. 121, 1997
am. No. 88, 2009
S. 30-35 ..............................
ad. No. 121, 1997
S. 30-37..............................
ad. No. 80, 2006
S. 30-40..............................
ad. No. 121, 1997
am. No. 93, 1999; No. 168,
2001; Nos. 78 and 160, 2005; No. 4, 2007; No. 42, 2009; No. 19,
2010; No. 41, 2011
S. 30-45 ..............................
ad. No. 121, 1997
am. No. 94, 1999; Nos. 66 and 173, 2000; No. 168,
2001; No. 57, 2002; Nos. 67 and 101, 2003; Nos. 95 and 101, 2004; Nos. 23,
78 and 160, 2005; Nos. 80 and 101, 2006; No. 164, 2007; No. 38,
2008; Nos. 14 and 42, 2009; No. 41, 2011
Note to s. 30-45 (1).............
ad. No. 118, 2009
S. 30-45A............................
ad. No. 14, 2009
Heading to s. 30-46...........
rs. No. 14, 2009
S. 30-46..............................
ad. No. 80, 2006
am. No. 14, 2009
S. 30-50..............................
ad. No. 121, 1997
am. No. 147,
1997; No. 47, 1998; No. 94, 1999; Nos. 66, 114 and 173, 2000; No. 168,
2001; No. 57, 2002; No. 101, 2003; No. 95, 2004; No. 23,
2005; Nos. 13, 80 and 101, 2006; Nos. 4, 78 and 164, 2007; No. 38,
2008; No. 41, 2011
S. 30-55 ..............................
ad. No. 121, 1997
am. No. 147, 1997; No. 94, 1999; No. 168,
2001; No. 57, 2002; No. 143, 2007
S. 30-60..............................
ad. No. 121, 1997
am. No. 143, 2007
S. 30-65 ..............................
ad. No. 121, 1997
am. No. 168, 2001; No. 23, 2005;
No. 78, 2007; Nos. 41 and 129, 2011
S. 30-70..............................
ad. No. 121, 1997
am. No. 94,
1999; No. 101, 2003; No. 101, 2004; No. 160, 2005;
Nos. 46, 58 and 101, 2006; No. 4, 2007; No. 38, 2008
Heading to s. 30-75...........
am. No. 94, 1999
S. 30-75..............................
ad. No. 121, 1997
am. No. 94, 1999
rs. No. 46, 2006
am. No. 88, 2009
S. 30-80..............................
ad. No. 121, 1997
am. No. 94, 1999; No. 173, 2000; No. 168,
2001; No. 57, 2002; No. 101, 2003; Nos. 23 and 78, 2005;
Nos. 13, 80 and 101, 2006; Nos. 55 and 78, 2007; No. 38, 2008;
Nos. 47 and 88, 2009; Nos. 75 and 136, 2010; Nos. 41 and 129,
2011
Heading to s. 30-85 ...........
rs. No. 80, 2006
S. 30-85 ..............................
ad. No. 121, 1997
am. No. 80, 2006; No. 88, 2009
S. 30-86..............................
ad. No. 80, 2006
am. No. 88, 2009; No. 8, 2010
S. 30-90..............................
ad. No. 121, 1997
am. No. 41, 1998; No. 168, 2001;
No. 38, 2008; No. 41, 2011
S. 30-95 ..............................
ad. No. 121, 1997
am. No. 168, 2001; No. 160, 2005; No. 101,
2006
S. 30-100............................
ad. No. 121, 1997
am. No. 147, 1997; No. 94, 1999; No. 168,
2001; No. 101, 2006; No. 4, 2007
S. 30-102............................
ad. No. 23, 2005
am. No. 101, 2006
rs. No. 136, 2010
S. 30-105 ............................
ad. No. 94, 1999
am. Nos. 114 and 173, 2000; No. 57, 2002; No. 101,
2003; No. 95, 2004; Nos. 23, 78 and 160, 2005; Nos. 58 and 101, 2006;
Nos. 4, 55, 78 and 143, 2007; No. 38, 2008; Nos. 42 and 47, 2009;
No. 136, 2010; No. 41, 2011
Subdivision 30-BA
Subdivision 30-BA.............
ad. No. 179, 1999
S. 30-115 ............................
ad. No. 179, 1999
Link note to Guide ............
rep. No. 41, 2005
S. 30-120............................
ad. No. 179, 1999
am. No. 95, 2004
Note to s. 30-120...............
ad. No. 95, 2004
Subhead. to s. 30-125 (6)...
rs. No. 55, 2007
S. 30-125 ............................
ad. No. 179, 1999
am. No. 107, 2003; No. 95, 2004; No. 58,
2006; No. 55, 2007; No. 88, 2009; No. 147, 2011
Note 2 to s. 30-125 (7)........
rs. No. 95, 2004
Note 3 to s. 30-125 ............
ad. No. 55, 2007
S. 30-130............................
ad. No. 179, 1999
rep. No. 95,
2004
ad. No. 58, 2006
am. No. 55, 2007
S. 30-135............................
ad. No. 179, 1999
rep. No. 95, 2004
S. 30-140............................
ad. No. 179, 1999
rep. No. 95, 2004
S. 30-145............................
ad. No. 179, 1999
rep. No. 95, 2004
S. 30-150............................
ad. No. 179, 1999
rep. No. 95, 2004
S. 30-155 ............................
ad. No. 179, 1999
rep. No. 95, 2004
S. 30-160............................
ad. No. 179, 1999
rep. No. 95, 2004
S. 30-165............................
ad. No. 179, 1999
rep. No. 95, 2004
S. 30-170............................
ad. No. 179, 1999
rep. No. 95, 2004
S. 30-175 ............................
ad. No. 179, 1999
rep. No. 95, 2004
S. 30-180............................
ad. No. 179, 1999
am. No. 95, 2004
Subdivision 30-C
S. 30-200............................
ad. No. 121, 1997
am. No. 176, 1999
Heading to s. 30-205 .........
rs. No. 176, 1999
S. 30-205 ............................
ad. No. 121, 1997
am. No. 58, 2000
S. 30-210 ............................
ad. No. 121, 1997
am. No. 176, 1999; No. 88, 2009
S. 30-212............................
ad. No. 58, 2000
am. No. 95, 2004
S. 30-215 ............................
ad. No. 121, 1997
am. No. 176, 1999; No. 58, 2006
S. 30-220 ............................
ad. No. 121, 1997
am. No. 176, 1999
S. 30-225 ............................
ad. No. 121, 1997
Subdivision 30-CA
Subdivision 30-CA............
ad. No. 179, 1999
S. 30-226............................
ad. No. 179, 1999
Link note to Guide ............
rep. No. 41, 2005
S. 30-227............................
ad. No. 179, 1999
am. No. 88, 2009
Heading to s. 30-228.........
am. No. 95, 2004
S. 30-228............................
ad. No. 179, 1999
am. No. 95, 2004
Note to s. 30-228(1)...........
am. No. 95, 2004
S. 30-229............................
ad. No. 179, 1999
am. No. 88, 2009; No. 145, 2010
Subdivision 30-D
S. 30-230 ............................
ad. No. 121, 1997
am. No. 179, 1999; No. 97, 2008; No. 88,
2009
Note to s. 30-230 (1)...........
am. No. 97, 2008
S. 30-235 ............................
ad. No. 121, 1997
am. No. 88, 2009
S. 30-240 ............................
ad. No. 121, 1997
am. No. 88, 2009
Subdivision 30-DA
Subdivision 30-DA............
ad. No. 65,
2006
S. 30-241............................
ad. No. 65,
2006
S. 30-242............................
ad. No. 65,
2006
am. No. 16, 2010
S. 30-243............................
ad. No. 65,
2006
S. 30-244............................
ad. No. 65,
2006
S. 30-245 ............................
ad. No. 65,
2006
Subdivision 30-DB
Subdivision 30-DB............
ad. No. 58, 2000
rs. No. 101,
2004
S. 30-246............................
ad. No. 58, 2000
rs. No. 101, 2004
Link note to Guide ............
rep. No. 41, 2005
S. 30-247............................
ad. No. 58, 2000
rs. No. 101, 2004
S. 30-248............................
ad. No. 58, 2000
rs. No. 101, 2004
Subdivision 30-DC............
ad. No. 58, 2000
rep. No. 101, 2004
S. 30-249............................
ad. No. 58, 2000
rs. No. 101, 2004
S. 30-249A..........................
ad. No. 58, 2000
rs. No. 101, 2004
S. 30-249B..........................
ad. No. 58, 2000
rs. No. 101, 2004
Subdivision 30-DD............
ad. No. 58, 2000
rep. No. 101, 2004
S. 30-249C..........................
ad. No. 58, 2000
rs. No. 101, 2004
S. 30-249D..........................
ad. No. 58, 2000
rs. No. 101, 2004
S. 30-249E..........................
ad. No. 58, 2000
rep. No. 101, 2004
Subdivision 30-DE............
ad. No. 167, 2001
rep. No. 101, 2004
S. 30-249F..........................
ad. 167, 2001
rep. No. 101, 2004
S. 30-249G.........................
ad. 167, 2001
rep. No. 101, 2004
S. 30-249H..........................
ad. 167, 2001
rep. No. 101, 2004
Subdivision 30-E
S. 30-250............................
ad. No. 121, 1997
Link note to Guide ............
ad. No. 16, 1998
rep. No. 41, 2005
S. 30-255 ............................
ad. No. 121, 1997
am. No. 97, 2008
S. 30-260............................
ad. No. 121, 1997
S. 30-265 ............................
ad. No. 121, 1997
am. No. 179, 1999; No. 58, 2006;
No. 143, 2007
S. 30-270............................
ad. No. 121, 1997
am. No. 97, 2008
S. 30-275 ............................
ad. No. 121, 1997
am. No. 143, 2007
S. 30-280............................
ad. No. 121, 1997
am. No. 143, 2007; No. 97, 2008
S. 30-285 ............................
ad. No. 121, 1997
am. No. 143, 2007; No. 97, 2008
Subdivision 30-EA
Subdivision 30-EA.............
ad. No. 67, 2003
S. 30-286............................
ad. No. 67, 2003
Link note to Guide ............
rep. No. 41, 2005
S. 30-287............................
ad. No. 67, 2003
am. No. 88, 2009
S. 30-288............................
ad. No. 67, 2003
S. 30-289............................
ad. No. 67, 2003
am. No. 58, 2006; No. 88, 2009
S. 30-289A..........................
ad. No. 67, 2003
am. No. 88, 2009
S. 30-289B..........................
ad. No. 67, 2003
am. No. 88, 2009
S. 30-289C..........................
ad. No. 67, 2003
am. No. 88, 2009
Subdivision 30-F
S. 30-290............................
ad. No. 121, 1997
Link note to Guide ............
ad. No. 16, 1998
rep. No. 41, 2005
S. 30-295............................
ad. No. 121, 1997
am. No. 88, 2009
S. 30-300............................
ad. No. 121, 1997
am. No. 179, 1999; No. 58, 2006; No. 88,
2009 (as am. by No. 56, 2010)
S. 30-305 ............................
ad. No. 121, 1997
am. No. 88, 2009 (as am. by No. 56, 2010)
S. 30-310 ............................
ad. No. 121, 1997
am. No. 88, 2009
Subdivision 30-G
S. 30-315 ............................
ad. No. 121, 1997
am. No. 147,
1997; No. 41, 1998; Nos. 93, 94 and 179, 1999; Nos. 58, 66 and 173,
2000; Nos. 167 and 168, 2001; No. 57, 2002; Nos. 67 and 101, 2003; Nos. 83,
95 and 101, 2004; Nos. 23, 78 and 160, 2005; Nos. 13, 58, 65 and 80,
2006; No. 101, 2006 (as am. by No. 41, 2011); Nos. 4, 78, 143, 161
and 164, 2007; Nos. 38 and 155, 2008; Nos. 14, 42 and 47, 2009; Nos.
19, 75 and 136, 2010; Nos. 41 and 129, 2011
S. 30-320............................
ad. No. 121, 1997
am. No. 16, 1998
Link note to s. 30-320.......
rep. No. 167, 2001
Division 31
Division 31.........................
ad. No. 167, 2001
S. 31 -1................................
ad. No. 167, 2001
Link note to Guide ............
rep. No. 41, 2005
S. 31 -5................................
ad. No. 167, 2001
am. No. 107, 2003; No. 143, 2007
Note to s. 31 -5(3)...............
am. No. 101, 2004
S. 31 -10..............................
ad. No. 167, 2001
am. No. 88, 2009; No. 147, 2011
S. 31 -15..............................
ad. No. 167, 2001
Division 32
Division 32.........................
ad. No. 121, 1997
S. 32-1................................
ad. No. 121, 1997
Subdivision 32-A
S. 32-5................................
ad. No. 121, 1997
S. 32-10..............................
ad. No. 121, 1997
S. 32-15..............................
ad. No. 121, 1997
Subdivision 32-B
S. 32-20..............................
ad. No. 121, 1997
S. 32-25 ..............................
ad. No. 121, 1997
S. 32-30..............................
ad. No. 121, 1997
S. 32-35 ..............................
ad. No. 121, 1997
S. 32-40..............................
ad. No. 121, 1997
S. 32-45 ..............................
ad. No. 121, 1997
S. 32-50..............................
ad. No. 121, 1997
Subdivision 32-C
S. 32-55 ..............................
ad. No. 121, 1997
S. 32-60..............................
ad. No. 121, 1997
S. 32-65 ..............................
ad. No. 121, 1997
Subdivision 32-D
S. 32-70..............................
ad. No. 121, 1997
Subdivision 32-E
S. 32-75..............................
ad. No. 121, 1997
Subdivision 32-F
S. 32-80..............................
ad. No. 121, 1997
S. 32-85 ..............................
ad. No. 121, 1997
S. 32-90..............................
ad. No. 121, 1997
Link note to s. 32-90.........
rep. No. 41, 2005
Division 34
Division 34.........................
ad. No. 121, 1997
S. 34-1................................
ad. No. 121, 1997
S. 34-3................................
ad. No. 121, 1997
Subdivision 34-A
S. 34-5................................
ad. No. 121, 1997
rs. No. 179, 1999
S. 34-7................................
ad. No. 121, 1997
am. No. 179, 1999
Subdivision 34-B
S. 34-10..............................
ad. No. 121, 1997
am. No. 41, 2005
Note 1 to s. 34-10(1)..........
am. No. 179, 1999
Heading to s. 34-15...........
rs. No. 41, 2005
S. 34-15..............................
ad. No. 121, 1997
S. 34-20..............................
ad. No. 121, 1997
Subdivision 34-C
S. 34-25 ..............................
ad. No. 121, 1997
am. No. 41, 2005; No. 88, 2009
S. 34-30..............................
ad. No. 121, 1997
S. 34-33..............................
ad. No. 121, 1997
S. 34-35 ..............................
ad. No. 121, 1997
Subdivision 34-D
S. 34-40..............................
ad. No. 121, 1997
Subdivision 34-E
S. 34-45 ..............................
ad. No. 121, 1997
S. 34-50..............................
ad. No. 121, 1997
Subdivision 34-F
S. 34-55 ..............................
ad. No. 121, 1997
am. No. 58, 2006
Subdivision 34-G
S. 34-60..............................
ad. No. 121, 1997
S. 34-65 ..............................
ad. No. 121, 1997
rs. No. 146, 1999
am. No. 88, 2009
Link note to s. 34-65 .........
rep. No. 90, 2000
Division 35
Division 35.........................
ad. No. 90, 2000
S. 35 -1................................
ad. No. 90, 2000
am. No. 133, 2009
Link note to Guide ............
rep. No. 41, 2005
S. 35 -5................................
ad. No. 90, 2000
rs. No. 32, 2006
Subhead. to s. 35 -10(2).....
rs. No. 32, 2006
S. 35 -10..............................
ad. No. 90, 2000
am. No. 32, 2006; No. 133, 2009
Note to s. 35 -10(2).............
rep. No. 133, 2009
Note 1 to s. 35 -10(2)..........
ad. No. 133, 2009
Note 2 to s. 35 -10(2)..........
ad. No. 133, 2009
S. 35 -15..............................
ad. No. 90, 2000
am. No. 32, 2006
S. 35 -20..............................
ad. No. 90, 2000
am. No. 32, 2006
S. 35 -25 ..............................
ad. No. 90, 2000
am. No. 58, 2006
S. 35 -30..............................
ad. No. 90, 2000
am. No. 32, 2006
S. 35 -35 ..............................
ad. No. 90, 2000
am. No. 32, 2006
S. 35 -40..............................
ad. No. 90, 2000
am. Nos. 32 and 58, 2006
S. 35 -45 ..............................
ad. No. 90, 2000
am. No. 77, 2001; No. 32, 2006
S. 35 -50..............................
ad. No. 90, 2000
am. No. 58, 2006
S. 35 -55 ..............................
ad. No. 90, 2000
am. No. 26, 2002; No. 32, 2006; No. 133,
2009
Note to s. 35 -55 (1)(b)........
rep. No. 133, 2009
Division 36
Subdivision 36-A
S. 36-10..............................
am. No. 16, 1998
Note to s. 36-10
Note 1 to s. 36-10..............
rs. No. 143, 2007
Note 2 to s. 36-10..............
ad. No. 142, 2003
Heading to s. 36-15...........
rs. No. 142, 2003
S. 36-15..............................
am. No. 142, 2003
Note to s. 36-15(7).............
ad. No. 121, 1997
am. No. 79, 2010
S. 36-17 ..............................
ad. No. 142, 2003
am. No. 164, 2007; No. 14, 2009
Note to s. 36-17 (9).............
am. No. 79, 2010
S. 36-20..............................
am. No. 147, 1997; No. 16, 1998; No. 60,
1999; No. 66, 2003; No. 41, 2005
S. 36-25 ..............................
am. No. 17, 1998; No. 136, 2002; No. 142,
2003; Nos. 83 and 101, 2004; No. 147, 2005; Nos. 78, 143 and 164,
2007; No. 41, 2011
Subdivision 36-B
Link note to Guide ............
ad. No. 16, 1998
rep. No. 41, 2005
S. 36-40..............................
am. No. 121, 1997; No. 164, 2007
Subdivision 36-C
Subdivision 36-C...............
ad. No. 142, 2003
S. 36-50..............................
ad. No. 142, 2003
Link note to Guide ............
rep. No. 41, 2005
S. 36-55 ..............................
ad. No. 142, 2003
am. No. 107, 2003; No. 164, 2007
Note to s. 36-55 (1).............
am. No. 164, 2007
Link note to s. 36-55 .........
rep. No. 41, 2005
Part 2-10
Division 40
Division 40.........................
rs. No. 76, 2001
S. 40-1................................
rs. No. 76, 2001
S. 40-5................................
am. No. 72, 2001
rep. No. 76, 2001
S. 40-7................................
am. No. 16, 1998
rep. No. 76, 2001
S. 40-10..............................
am. No. 16, 1998
rs. No. 91, 1998; No. 76, 2001
am. No. 129, 2004; No. 32, 2006; No. 38,
2008
Subdivision 40-A
S. 40-15..............................
am. No. 121, 1997; No. 16, 1998
rs. No. 76, 2001
Note to s. 40-15
Note 2 to s. 40-15..............
ad. No. 83, 2004
Subdivision 40-B
S. 40-20..............................
am. No. 16, 1998
rs. No. 76, 2001
Link note to Guide ............
rep. No. 41, 2005
Subhead. to s. 40-25 (3).....
rs. No. 78, 2007
S. 40-25 ..............................
am. No. 16, 1998
rs. No. 76, 2001
am. No. 119, 2002; Nos. 78 and 164, 2007
Note 1 to s. 40-25 (1)..........
rs. No. 55, 2006
Note 2 to s. 40-25 (1)..........
am. No. 119, 2002; No. 80, 2007
Note to s. 40-25 (5)
Note 1 to s. 40-25 (5)..........
rep. No. 76, 2001
Note 2 to s. 40-25 (5)..........
ad. No. 164, 1999
rep. No. 76, 2001
Note to s. 40-25 (7)
Note 2 to s. 40-25 (7)..........
ad. No. 93, 2011
S. 40-30..............................
am. No. 121, 1997; Nos. 16, 46, 91 and 108, 1998;
Nos. 39, 54 and 164, 1999
rs. No. 76, 2001
am. No. 66, 2003; No. 78, 2005
S. 40-35 ..............................
ad. No. 76, 2001
am. No. 133, 2003; No. 31, 2009
S. 40-40..............................
ad. No. 76, 2001
am. No. 79, 2010
S. 40-45 ..............................
ad. No. 76, 2001
am. No. 170,
2001; No. 119, 2002; No. 78, 2005; No. 164, 2007; No. 59,
2008
S. 40-50..............................
ad. No. 76, 2001
am. No. 119,
2002; No. 38, 2008
S. 40-53..............................
ad. No. 23, 2005
S. 40-55 ..............................
ad. No. 76, 2001
S. 40-60..............................
ad. No. 76, 2001
S. 40-65 ..............................
ad. No. 76, 2001
am. No. 170, 2001; No. 93, 2011
Note 2 to s. 40-65 (1)..........
am. No. 55, 2006
S. 40-70..............................
ad. No. 76, 2001
am. Nos. 78 and 147, 2005
S. 40-72..............................
ad. No. 55, 2006
S. 40-75..............................
ad. No. 76, 2001
am. No. 119, 2002; No. 133, 2003
Note to s. 40-75(2)
Note 2 to s. 40-75(2)..........
ad. No. 93, 2011
S. 40-80..............................
ad. No. 76, 2001
am. No. 66, 2003
S. 40-85 ..............................
ad. No. 76, 2001
Note to s. 40-85 (1).............
ad. No. 164, 2007
Notes 1, 2 to s. 40-85 (2)....
rep. No. 119,
2002
Note to s. 40-85 (2).............
ad. No. 119,
2002
rs. No. 133, 2003; No. 93, 2011
S. 40-90..............................
ad. No. 76, 2001
am. No. 79, 2010
S. 40-95 ..............................
ad. No. 76, 2001
am. No. 53, 2002; No. 66, 2003; Nos. 78
and 147, 2005; No. 78, 2007; No. 59, 2008
Note to s. 40-95 (1).............
ad. No. 53, 2002
Note to s. 40-95 (9).............
rep. No. 93, 2011
Note to s. 40-95 .................
ad. No. 170, 2001
S. 40-100............................
ad. No. 76, 2001
am. No. 66, 2003; No. 147, 2005; No. 93,
2011
S. 40-102............................
ad. No. 53, 2002
am. No. 77, 2005; No. 55, 2007
S. 40-105 ............................
ad. No. 76, 2001
am. No. 66, 2003; No. 147, 2005;
No. 78, 2007; No. 93, 2011
S. 40-110............................
ad. No. 76, 2001
am. No. 53, 2002; No. 147, 2005;
No. 78, 2007
S. 40-115 ............................
ad. No. 76, 2001
S. 40-120............................
ad. No. 76, 2001
am. No. 45, 2005
S. 40-125 ............................
ad. No. 76, 2001
S. 40-130............................
ad. No. 76, 2001
S. 40-135............................
ad. No. 76, 2001
S. 40-140............................
ad. No. 76, 2001
am. No. 53, 2002
S. 40-145............................
ad. No. 76, 2001
rep. No. 4, 2007
Subdivision 40-C
S. 40-170............................
ad. No. 76, 2001
Link note to Guide ............
rep. No. 41, 2005
S. 40-175 ............................
ad. No. 76, 2001
Note to s. 40-175 ...............
ad. No. 119,
2002
rs. No. 133, 2003
S. 40-180............................
ad. No. 76, 2001
am. No. 119, 2002; No. 32, 2006; No. 88, 2009
Note to s. 40-180(1)
Note 2 to s. 40-180(1)........
ad. No. 15, 2009
S. 40-185............................
ad. No. 76, 2001
am. No. 32, 2006
Note to s. 40-185(1)
Note 1 to s. 40-185(1)........
am. No. 79, 2010
Note 2 to s. 40-185(1)........
ad. No. 15, 2009
S. 40-190............................
ad. No. 76, 2001
am. No. 32, 2006
S. 40-195............................
ad. No. 76, 2001
S. 40-200............................
ad. No. 76, 2001
S. 40-205 ............................
ad. No. 76, 2001
S. 40-210 ............................
ad. No. 76, 2001
S. 40-215 ............................
ad. No. 76, 2001
am. No. 170, 2001; No. 119, 2002; No. 101,
2006; No. 31, 2009; No. 93, 2011
Note to s. 40-215 ...............
ad. No. 93, 2011
Note to s. 40-215 (2)(a)......
ad. No. 170, 2001
rep. No. 101, 2006
S. 40-220 ............................
ad. No. 76, 2001
S. 40-225 ............................
ad. No. 76, 2001
S. 40-230 ............................
ad. No. 76, 2001
am. No. 119, 2002
Subdivision 40-D
S. 40-280............................
ad. No. 76, 2001
Link note to Guide ............
rep. No. 41, 2005
S. 40-285 ............................
ad. No. 76, 2001
Note 3 to s. 40-285 (1)........
ad. No. 38, 2008
Note to s. 40-285 (2)
Note 2 to s. 40-285 (2)........
ad. No. 119, 2002
Note 3 to s. 40-285 (2)........
ad. No. 38, 2008
S. 40-290............................
ad. No. 76, 2001
S. 40-292............................
ad. No. 170, 2001
am. No. 16, 2003
rs. No. 93, 2011
Note to s. 40-292...............
ad. No. 16, 2003
rep. No. 93, 2011
S. 40-293............................
ad. No. 93, 2011
S. 40-295............................
ad. No. 76, 2001
am. No. 119, 2002
S. 40-300............................
ad. No. 76, 2001
am. No. 119, 2002; No. 88, 2009
Note to s. 40-300(1)...........
ad. No. 15, 2009
S. 40-305 ............................
ad. No. 76, 2001
Note to s. 40-305 (1)
Note 1 to s. 40-305 (1)........
am. No. 79, 2010
Note 2 to s. 40-305 (1)........
ad. No. 15, 2009
S. 40-310 ............................
ad. No. 76, 2001
S. 40-315 ............................
ad. No. 76, 2001
rep. No. 32, 2006
S. 40-320............................
ad. No. 76, 2001
S. 40-325 ............................
ad. No. 76, 2001
am. No. 119, 2002
S. 40-335............................
ad. No. 76, 2001
am. No. 58, 2006
S. 40-340............................
ad. No. 76, 2001
am. No. 119, 2002; No. 41, 2005;
No. 144, 2008; No. 14, 2009; No. 19, 2010
Note to s. 40-340(3)
Note 2 to s. 40-340(3)........
ad. No. 20, 2004
rs. No. 41, 2005
am. No. 80, 2007
S. 40-345 ............................
ad. No. 76, 2001
S. 40-350............................
ad. No. 76, 2001
am. No. 58, 2006
S. 40-360............................
ad. No. 76, 2001
S. 40-365............................
ad. No. 76, 2001
am. No. 119, 2002; No. 58, 2006
S. 40-370............................
ad. No. 76, 2001
Subdivision 40-E
S. 40-420............................
ad. No. 76, 2001
Link note to Guide ............
rep. No. 41, 2005
Subhead. to s. 40-425 (7)...
rs. No. 80, 2007
S. 40-425 ............................
ad. No. 76, 2001
am. No. 170, 2001; No. 129, 2004;
No. 80, 2007; No. 88, 2009; No. 93, 2011
S. 40-430............................
ad. No. 76, 2001
am. No. 41, 2005
Note 2 to s. 40-430(1)........
rs. No. 80, 2007
S. 40-435 ............................
ad. No. 76, 2001
S. 40-440............................
ad. No. 76, 2001
S. 40-445............................
ad. No. 76, 2001
S. 40-450............................
ad. No. 76, 2001
S. 40-455 ............................
ad. No. 76, 2001
S. 40-460............................
ad. No. 76, 2001
am. No. 58, 2006
Subdivision 40-F
S. 40-510 ............................
ad. No. 76, 2001
am. No. 129, 2004
Link note to Guide ............
rep. No. 41, 2005
Heading to s. 40-515 .........
rs. No. 129, 2004
S. 40-515 ............................
ad. No. 76, 2001
am. No. 129, 2004; No. 23, 2005
Note 1 to s. 40-515 (1)........
am. No. 129, 2004
S. 40-520............................
ad. No. 76, 2001
am. No. 23, 2005
S. 40-525 ............................
ad. No. 76, 2001
am. No. 129, 2004; No. 23, 2005
Note to s. 40-525 (1)...........
ad. No. 164, 2007
Note to s. 40-525 (2)...........
ad. No. 164, 2007
Heading to s. 40-530.........
rs. No. 129, 2004
S. 40-530............................
ad. No. 76, 2001
am. No. 129, 2004
S. 40-535............................
ad. No. 76, 2001
S. 40-540............................
ad. No. 76, 2001
S. 40-545 ............................
ad. No. 76, 2001
S. 40-550............................
ad. No. 76, 2001
rep. No. 129, 2004
Subhead. to s. 40-555 (3)...
rs. No. 129, 2004
S. 40-555 ............................
ad. No. 76, 2001
am. No. 129, 2004; No. 23, 2005
Note to s. 40-555 (1)...........
ad. No. 23, 2005
S. 40-560............................
ad. No. 76, 2001
Heading to s. 40-565.........
rs. No. 129, 2004
S. 40-565............................
ad. No. 76, 2001
am. No. 129, 2004
S. 40-570............................
ad. No. 76, 2001
Heading to s. 40-575.........
rs. No. 129, 2004
S. 40-575............................
ad. No. 76, 2001
am. No. 129, 2004
Subdivision 40-G
S. 40-625 ............................
ad. No. 76, 2001
Link note to Guide ............
rep. No. 41, 2005
S. 40-630............................
ad. No. 76, 2001
am. No. 23, 2005; No. 38, 2008
Note to s. 40-630(1)...........
ad. No. 164, 2007
S. 40-635............................
ad. No. 76, 2001
am. No. 23, 2005
S. 40-640............................
ad. No. 76, 2001
S. 40-645............................
ad. No. 76, 2001
Note 1 to s. 40-645(3)........
am. No. 79, 2010
S. 40-650............................
ad. No. 76, 2001
S. 40-655............................
ad. No. 76, 2001
S. 40-660............................
ad. No. 76, 2001
S. 40-665............................
ad. No. 76, 2001
am. No. 119, 2002
S. 40-670............................
ad. No. 76, 2001
am. No. 88, 2009
S. 40-675............................
ad. No. 76, 2001
Subdivision 40-H
S. 40-725............................
ad. No. 76, 2001
Link note to Guide ............
rep. No. 41, 2005
S. 40-730............................
ad. No. 76, 2001
am. No. 66, 2003
Note to s. 40-730(1)...........
ad. No. 164, 2007
S. 40-735............................
ad. No. 76, 2001
Note to s. 40-735(1)
Note 2 to s. 40-735(1)........
ad. No. 164, 2007
S. 40-740............................
ad. No. 76, 2001
S. 40-745............................
ad. No. 76, 2001
S. 40-750............................
ad. No. 76, 2001
Note to s. 40-750(1)
Note 2 to s. 40-750(1)........
ad. No. 164, 2007
S. 40-755............................
ad. No. 76, 2001
am. No. 79, 2010
Note to s. 40-755(1)...........
ad. No. 164, 2007
S. 40-760............................
ad. No. 76, 2001
S. 40-765............................
ad. No. 76, 2001
Subdivision 40-I
S. 40-825 ............................
ad. No. 76, 2001
am. No. 32, 2006
Link note to Guide ............
rep. No. 41, 2005
S. 40-830............................
ad. No. 76, 2001
am. No. 58, 2006
Note to s. 40-830(3)...........
ad. No. 55, 2006
S. 40-832............................
ad. No. 55, 2006
S. 40-835 ............................
ad. No. 76, 2001
am. No. 55, 2006
Note to s. 40-835 ...............
ad. No. 164, 2007
S. 40-840............................
ad. No. 76, 2001
am. No. 129, 2004
S. 40-845 ............................
ad. No. 76, 2001
S. 40-855 ............................
ad. No. 76, 2001
S. 40-860............................
ad. No. 76, 2001
S. 40-865 ............................
ad. No. 76, 2001
am. No. 17, 2006
S. 40-870............................
ad. No. 76, 2001
S. 40-875 ............................
ad. No. 76, 2001
S. 40-880............................
ad. No. 76, 2001
am. No. 119, 2002
rs. No. 32, 2006
Note to s. 40-880(1)...........
ad. No. 164, 2007
S. 40-885............................
ad. No. 76, 2001
Subdivision 40-J
Subdivision 40-J...............
ad. No. 38, 2008
S. 40-1000..........................
ad. No. 38, 2008
S. 40-1005 ..........................
ad. No. 38, 2008
S. 40-1010..........................
ad. No. 38, 2008
S. 40-1015..........................
ad. No. 38, 2008
S. 40-1020..........................
ad. No. 38, 2008
S. 40-1025 ..........................
ad. No. 38, 2008
Division 41
Division 41.........................
rep. No. 76, 2001
ad. No. 31, 2009
S. 41 -1................................
ad. No. 31, 2009
S. 41 -5................................
am. No. 121, 1997; Nos. 16 and 46, 1998; Nos. 39,
54 and 164, 1999; No. 72, 2001
rep. No. 76, 2001
ad. No. 31, 2009
S. 41 -10..............................
am. No. 46, 1998
rep. No. 76, 2001
ad. No. 31, 2009
am. No. 93, 2011
Link note to Guide ............
ad. No. 16, 1998
rep. No. 76, 2001
S. 41 -14..............................
ad. No. 169, 1999
rep. No. 76, 2001
S. 41 -15..............................
rs. No. 121, 1997
rep. No. 76, 2001
ad. No. 31, 2009
S. 41 -20..............................
am. No. 121, 1997;
No. 46, 1998
rep. No. 76, 2001
ad. No. 31, 2009
Note to s. 41 -20(1).............
rs. No. 121, 1997
rep. No. 76, 2001
Notes to s. 41 -20(2)...........
rep. No. 121, 1997
S. 41 -23..............................
ad. No. 121, 1997
am. No. 46, 1998; Nos. 39 and 54, 1999
rep. No. 76, 2001
Note to s. 41 -23(1)
Note 1 to s. 41 -23(1)..........
rep.
No. 76, 2001
Note 2 to s. 41 -23(1)..........
ad. No. 164, 1999
rep. No. 76, 2001
S. 41 -25 ..............................
am. No. 121, 1997
rep. No. 76,
2001
ad. No. 31, 2009
Note to s. 41 -25 (1).............
am. No. 121, 1997
rs. No. 16, 1998
rep. No. 76, 2001
S. 41 -30..............................
am. No. 121, 1997;
No. 54, 1999
rep. No. 76, 2001
ad. No. 31, 2009
S. 41 -35 ..............................
rs. No. 121, 1997
rep. No. 76, 2001
ad. No. 31, 2009
S. 41 -40..............................
am. No. 121, 1997;
No. 169, 1999
rep. No. 76, 2001
S. 41 -45 ..............................
rep. No. 121, 1997
S. 41 -50..............................
ad. No. 121, 1997
rep. No. 76, 2001
S. 41 -55 ..............................
ad. No. 121, 1997
rep. No. 76, 2001
S. 41 -65 ..............................
am. Nos. 121 and 174,
1997; No. 46, 1998; No. 176, 1999
rep. No. 76, 2001
Heading to Subdiv. 41-C..
rs. No. 72, 2001
rep. No. 76, 2001
S. 41 -85 ..............................
am. No. 121, 1997
rep. No. 76, 2001
Link note to s. 41 -85 .........
rep. No. 121, 1997
S. 41 -90..............................
ad. No. 72, 2001
rep. No. 76, 2001
Division 42.........................
ad. No. 121,
1997
rep. No. 76, 2001
S. 42-1................................
ad. No. 121, 1997
am. No. 164, 1999
rep. No. 76, 2001
S. 42-5................................
ad. No. 121, 1997
rs. No. 164, 1999
rep. No. 76, 2001
S. 42-10..............................
ad. No. 121, 1997
rep. No. 76, 2001
Link note to Guide ............
ad. No. 16, 1998
rep. No. 76, 2001
S. 42-15..............................
ad. No. 121, 1997
rep. No. 76, 2001
Note to s. 42-15
Note 1 to s. 42-15..............
rep. No. 76, 2001
Note 2 to s. 42-15..............
ad. No. 174, 1997
rep. No. 76, 2001
Note 3 to s. 42-15..............
ad. No. 91, 2000
rep. No. 76, 2001
ad. No. 72, 2001
rep. No. 76, 2001
S. 42-18..............................
ad. No. 121, 1997
rep. No. 76, 2001
S. 42-19..............................
ad. No. 121, 1997
rep. No. 76, 2001
S. 42-20..............................
ad. No. 121, 1997
am. No. 79, 2000
rep. No. 76, 2001
S. 42-25 ..............................
ad. No. 121, 1997
am. No. 164, 1999; Nos. 76 and 170, 2001
rep. No. 76, 2001
S. 42-30..............................
ad. No. 121, 1997
am. No. 174, 1997; No. 164, 1999; No. 79,
2000; No. 72, 2001
rep. No. 76, 2001
Note 2 to s. 42-30(1)..........
am. No. 164, 1999
rep. No. 76, 2001
S. 42-35 ..............................
ad. No. 121, 1997
am. No. 72, 2001
rep. No. 76, 2001
S. 42-40..............................
ad. No. 121, 1997
rep. No. 76, 2001
S. 42-45 ..............................
ad. No. 121, 1997
am. No. 170, 2001
rep. No. 76, 2001
S. 42-48..............................
ad. No. 121, 1997
rep. No. 76, 2001
S. 42-50..............................
ad. No. 121, 1997
am. No. 164, 1999
rep. No. 76, 2001
S. 42-55 ..............................
ad. No. 121, 1997
am. No. 174, 1997; No. 46, 1998; Nos. 39 and
164, 1999; No. 72, 2001
rep. No. 76, 2001
S. 42-60..............................
ad. No. 121, 1997
rep. No. 76, 2001
Link note to Guide ............
ad. No. 16, 1998
rep. No. 76, 2001
S. 42-65 ..............................
ad. No. 121, 1997
am. No. 174, 1997; Nos. 16 and 47, 1998; Nos.
93 and 176, 1999; Nos. 72 and 170, 2001
rep. No. 76, 2001
S. 42-70..............................
ad. No. 121, 1997
am. No. 174, 1997; No. 46, 1998; No. 176,
1999
rep. No. 76, 2001
S. 42-75..............................
ad. No. 121, 1997
am. No. 176, 1999
rep. No. 76, 2001
Note to s. 42-75.................
ad. No. 174, 1997
rep. No. 76, 2001
S. 42-80..............................
ad. No. 121, 1997
am. No. 174, 1997; No. 46, 1998
rep. No. 76, 2001
S. 42-82..............................
ad. No. 174, 1997
rep. No. 76, 2001
S. 42-85 ..............................
ad. No. 121, 1997
am. No. 170,
2001
rep. No. 76, 2001
Note to s. 42-85 .................
ad. No. 170, 2001
rep. No. 76, 2001
S. 42-90..............................
ad. No. 121, 1997
am. No. 174, 1997; Nos. 164 and 176, 1999; No. 79,
2000
rep. No. 76, 2001
S. 42-95 ..............................
ad. No. 121, 1997
rep. No. 76, 2001
Link note to Guide ............
ad. No. 16, 1998
rep. No. 76, 2001
S. 42-100............................
ad. No. 121, 1997
am. No. 76, 2001
rep. No. 76, 2001
Note to s. 42-100...............
ad. No. 170, 2001
rep. No. 76, 2001
S. 42-105 ............................
ad. No. 121, 1997
am. No. 164,
1999
rep. No. 76, 2001
S. 42-110............................
ad. No. 121, 1997
rep. No. 76, 2001
S. 42-112............................
ad. No. 164, 1999
rep. No. 76, 2001
S. 42-115 ............................
ad. No. 121, 1997
rep. No. 76, 2001
Link note to Guide ............
ad. No. 16, 1998
rep. No. 76, 2001
S. 42-118............................
ad. No. 164, 1999
rep. No. 76, 2001
S. 42-120............................
ad. No. 121, 1997
rep. No. 76, 2001
S. 42-123............................
ad. No. 121, 1997
rep. No. 76, 2001
S. 42-125 ............................
ad. No. 121, 1997
rep. No. 76, 2001
S. 42-130............................
ad. No. 121, 1997
rep. No. 164, 1999
S. 42-135............................
ad. No. 121, 1997
rep. No. 76, 2001
S. 42-140............................
ad. No. 121, 1997
rep. No. 76, 2001
S. 42-145............................
ad. No. 121, 1997
rep. No. 76, 2001
S. 42-150............................
ad. No. 121, 1997
rep. No. 76, 2001
S. 42-155 ............................
ad. No. 121, 1997
rep. No. 76, 2001
Link note to Guide ............
ad. No. 16, 1998
rep. No. 76, 2001
S. 42-160............................
ad. No. 121, 1997
am. No. 164, 1999
rep. No. 76, 2001
Note to s. 42-160...............
ad. No. 72, 2001
rep. No. 76, 2001
S. 42-165............................
ad. No. 121, 1997
am. No. 164, 1999
rep. No. 76, 2001
S. 42-167............................
ad. No. 164, 1999
rs. No. 79, 2000
am. No. 76, 2001
rep. No. 76, 2001
S. 42-168............................
ad. No. 177, 1999
am. No. 91, 2000
rep. No. 76, 2001
S. 42-170............................
ad. No. 121, 1997
am. No. 91, 2000
rep. No. 76, 2001
S. 42-175 ............................
ad. No. 121, 1997
am. Nos. 93 and 164, 1999
rep. No. 76, 2001
Note to s. 42-175 ...............
ad. No. 72, 2001
rep. No. 76, 2001
S. 42-180............................
ad. No. 121, 1997
am. No. 164, 1999
rep. No. 76, 2001
S. 42-182............................
ad. No. 121, 1997
rs. No. 164, 1999
rep. No. 76, 2001
Link note to Guide ............
ad. No. 16, 1998
rep. No. 76, 2001
S. 42-185............................
ad. No. 121, 1997
rep. No. 76, 2001
S. 42-190............................
ad. No. 121, 1997
am. No. 93, 1999
rep. No. 76, 2001
Note to s. 42-190(2)...........
am. No. 164, 1999
rep. No. 76, 2001
S. 42-192............................
ad. No. 164, 1999
rep. No. 76, 2001
S. 42-195............................
ad. No. 121, 1997
am. No. 93, 1999
rep. No. 76, 2001
Note to s. 42-195...............
ad. No. 72, 2001
rep. No. 76, 2001
S. 42-197............................
ad. No. 164, 1999
rep. No. 76, 2001
S. 42-198............................
ad. No. 164, 1999
rep. No. 76, 2001
S. 42-200............................
ad. No. 121, 1997
am. No. 93, 1999
rep. No. 76, 2001
S. 42-205 ............................
ad. No. 121, 1997
am. No. 174, 1997; Nos. 16 and 47, 1998; Nos.
169 and 176, 1999; No. 72, 2001
rep. No. 76, 2001
S. 42-210 ............................
ad. No. 121, 1997
am. No. 174,
1997; No. 176, 1999
rep. No. 76, 2001
S. 42-215 ............................
ad. No. 121, 1997
am. No. 174, 1997
rep. No. 76, 2001
Heading to s. 42-220 .........
rs. No. 170, 2001
rep. No. 76, 2001
S. 42-220 ............................
ad. No. 121, 1997
rep. No. 76, 2001
S. 42-220A..........................
ad. No. 170, 2001
rep. No. 76, 2001
Subdivision 42-GA............
ad. No. 164,
1999
rep. No. 76, 2001
S. 42-221............................
ad. No. 164, 1999
rep. No. 76, 2001
S. 42-222............................
ad. No. 164, 1999
rep. No. 76, 2001
S. 42-223............................
ad. No. 164, 1999
rep. No. 76, 2001
S. 42-224............................
ad. No. 164, 1999
rep. No. 76, 2001
S. 42-225 ............................
ad. No. 121, 1997
rep. No. 76, 2001
S. 42-230 ............................
ad. No. 121, 1997
rep. No. 76, 2001
S. 42-232............................
ad. No. 121, 1997
rep. No. 76, 2001
Link note to Guide ............
ad. No. 16, 1998
rep. No. 76, 2001
S. 42-235 ............................
ad. No. 121, 1997
rep. No. 76, 2001
Note to s. 42-235 (1)...........
ad. No. 174, 1997
Note 1 to s. 42-235 (1)........
rep. No. 76, 2001
Note 2 to s. 42-235 (1)........
ad. No. 72, 2001
rep. No. 76, 2001
S. 42-240 ............................
ad. No. 121, 1997
rep. No. 76, 2001
Note to s. 42-240 (3)...........
am. No. 164, 1999
rep. No. 76, 2001
S. 42-245 ............................
ad. No. 121, 1997
rep. No. 76, 2001
S. 42-250............................
ad. No. 121, 1997
rep. No. 76, 2001
Note to s. 42-250...............
ad. No. 174,
1997
Note 1 to s. 42-250............
rep. No. 76, 2001
Note 2 to s. 42-250(1)........
ad. No. 72, 2001
rep. No. 76, 2001
S. 42-255 ............................
ad. No. 121, 1997
rep. No. 76, 2001
S. 42-260............................
ad. No. 121, 1997
rep. No. 76, 2001
S. 42-265 ............................
ad. No. 121, 1997
rep. No. 76, 2001
S. 42-270............................
ad. No. 121, 1997
rep. No. 76, 2001
Link note to Guide ............
ad. No. 16, 1998
rep. No. 76, 2001
S. 42-275 ............................
ad. No. 121, 1997
rep. No. 76, 2001
S. 42-280............................
ad. No. 121, 1997
am. No. 164, 1999
rep. No. 76, 2001
S. 42-285 ............................
ad. No. 121, 1997
am. No. 164, 1999
rep. No. 76, 2001
Note to s. 42-285 (1)...........
ad. No. 169, 1999
rep. No. 76, 2001
S. 42-290............................
ad. No. 121, 1997
am. No. 164, 1999
rep. No. 76, 2001
Note to s. 42-290(1)...........
ad. No. 169, 1999
rep. No. 76, 2001
S. 42-293............................
ad. No. 164, 1999
rep. No. 76, 2001
S. 42-295............................
ad. No. 121, 1997
am. No. 46, 1998; Nos. 70 and 164, 1999
rep. No. 76, 2001
S. 42-300............................
ad. No. 121, 1997
rep. No. 76, 2001
S. 42-305 ............................
ad. No. 121, 1997
rep. No. 76, 2001
Link note to Guide ............
ad. No. 16, 1998
rep. No. 76, 2001
Heading to s. 42-310 .........
am. No. 174, 1997
rep. No. 76, 2001
S. 42-310 ............................
ad. No. 121, 1997
am. No. 174, 1997; No. 16, 1998
rep. No. 76, 2001
S. 42-312............................
ad. No. 174, 1997
rep. No. 76, 2001
S. 42-313............................
ad. No. 174, 1997
rep. No. 76, 2001
S. 42-315 ............................
ad. No. 121, 1997
am. No. 54, 1999
rep. No. 76, 2001
S. 42-320............................
ad. No. 121, 1997
rep. No. 76, 2001
S. 42-325 ............................
ad. No. 121, 1997
rep. No. 76, 2001
Link note to Guide ............
ad. No. 16, 1998
rep. No. 76, 2001
S. 42-330............................
ad. No. 121, 1997
rep. No. 76, 2001
Note to s. 42-330(1)...........
ad. No. 72, 2001
rep. No. 76, 2001
S. 42-335............................
ad. No. 121, 1997
rep. No. 76, 2001
Note to s. 42-335(3)
Note1 to s. 42-335(3).........
rep. No. 76, 2001
Note 2 to s. 42-335(3)........
ad. No. 164, 1999
rep. No. 76, 2001
Subdivision 42-K...............
rep.
No. 46, 1998
ad. No. 164, 1999
rep. No. 76, 2001
S. 42-340............................
ad. No. 121, 1997
rep. No. 46, 1998
ad. No. 164, 1999
rep. No. 76, 2001
Link note to Guide ............
ad. No. 16, 1998
rep. No. 46, 1998
S. 42-345 ............................
ad. No. 121, 1997
rep. No. 46, 1998
ad. No. 164, 1999
rep. No. 76, 2001
S. 42-350............................
ad. No. 121, 1997
rep. No. 76, 2001
Link note to Guide ............
ad. No. 16, 1998
rep. No. 76, 2001
S. 42-355 ............................
ad. No. 121, 1997
rep. No. 76, 2001
S. 42-360............................
ad. No. 121, 1997
rep. No. 76, 2001
S. 42-365............................
ad. No. 121, 1997
am. No. 170, 2001
rep. No. 76, 2001
Note to s. 42-365...............
ad. No. 72, 2001
rep. No. 76, 2001
S. 42-370............................
ad. No. 121, 1997
rep. No. 76, 2001
S. 42-375............................
ad. No. 121, 1997
rep. No. 76,
2001
S. 42-380............................
ad. No. 121, 1997
rep. No. 76, 2001
S. 42-385............................
ad. No. 121, 1997
rep. No. 76, 2001
S. 42-390............................
ad. No. 121, 1997
am. No. 164, 1999
rep. No. 76, 2001
Note to s. 42-390(2)...........
am. No. 164, 1999
rep. No. 76, 2001
S. 42-395............................
ad. No. 121, 1997
rs. No. 46, 1998
rep. No. 76, 2001
Subdivision 42-M..............
ad. No. 79, 2000
rep. No. 76, 2001
S. 42-445............................
ad. No. 79, 2000
rep. No. 76, 2001
S. 42-450............................
ad. No. 79, 2000
rep. No. 76, 2001
S. 42-455 ............................
ad. No. 79, 2000
am. No. 170, 2001
rep. No. 76, 2001
S. 42-460............................
ad. No. 79, 2000
am. No. 76, 2001
rep. No. 76, 2001
S. 42-465............................
ad. No. 79, 2000
rep. No. 76, 2001
S. 42-470............................
ad. No. 79, 2000
rep. No. 76, 2001
S. 42-475............................
ad. No. 79, 2000
rep. No. 76, 2001
Division 43
Subdivision 43-A
Link note to Guide ............
ad. No. 16, 1998
rep. No. 41, 2005
S. 43-20..............................
am. No. 46, 1998; No. 77, 2001
Note to s. 43-20.................
am. No. 46, 1998
S. 43-35 ..............................
rs. No. 93, 2011
S. 43-40..............................
am. No. 101, 2006
S. 43-45 ..............................
rs. No. 77, 2001
S. 43-50..............................
am. No. 121, 1997; Nos. 16 and 46, 1998; No. 72,
2001; No. 14, 2009; No. 79, 2010
Note 1 to s. 43-50(3)..........
rs. No. 46, 1998
S. 43-55 ..............................
am. No. 121, 1997; No. 101, 2004; No. 63,
2005
Subdivision 43-B
S. 43-65 ..............................
am. No. 16, 1998
Link note to Guide ............
ad. No. 16, 1998
rep. No. 41, 2005
S. 43-70..............................
am. No. 121, 1997; Nos. 77 and 170, 2001; No. 101,
2006; No. 93, 2011
Note to s. 43-70(2).............
rep. No. 93, 2011
S. 43-72..............................
ad. No. 77, 2001
S. 43-90..............................
am. No. 93, 2011
Note to s. 43-90.................
rs. No. 93, 2011
Heading to s. 43-100.........
rs. No. 164, 2007
S. 43-100............................
am. No. 164, 2007; No. 93, 2011
Note to s. 43-100...............
ad. No. 93, 2011
Subdivision 43-C
S. 43-110............................
am. No. 16, 1998
Note to s. 43-110...............
ad. No. 72, 2001
Link note to Guide ............
ad. No. 16, 1998
rep. No. 41, 2005
Subdivision 43-D
Link note to Guide ............
ad. No. 16, 1998
rep. No. 41, 2005
S. 43-140............................
am. No. 119, 2002; No. 93, 2011
Note to s. 43-140(1)
Note 1 to s. 43-140(1)........
am. No. 93, 2011
Note 2 to s. 43-140(1)........
ad. No. 164, 2007
am. No. 93, 2011
S. 43-150............................
am. No. 4, 2007
Subdivision 43-E
Link note to Guide ............
ad. No. 16, 1998
rep. No. 41, 2005
S. 43-175 ............................
am. No. 79, 2010
S. 43-180............................
am. No. 46, 1998
Note 1 to s. 43-180(3)........
rs. No. 46, 1998
Heading to s. 43-195.........
rs. No. 93, 2011
S. 43-195............................
am. No. 93, 2011
Subdivision 43-F
Link note to Guide ............
ad. No. 16, 1998
rep. No. 41, 2005
S. 43-210 ............................
am. No. 14, 2009; No. 93, 2011
S. 43-215 ............................
am. No. 14, 2009; No. 93, 2011
Subdivision 43-G
Link note to Guide ............
ad. No. 16, 1998
rep. No. 41, 2005
S. 43-240 ............................
am. No. 101, 2003
Subdivision 43-H
Link note to Guide ............
ad. No. 16, 1998
rep. No. 41, 2005
S. 43-250............................
rs. No. 16, 1998
am. No. 101, 2006
Link note to s. 43-260.......
rs. No. 121, 1997; No. 39, 1999
rep. No. 164, 1999
Division 44.........................
ad. No. 164,
1999
rep. No. 77, 2001
S. 44-1................................
ad. No. 164, 1999
rep. No. 77, 2001
S. 44-5................................
ad. No. 164, 1999
rep. No. 77, 2001
S. 44-10..............................
ad. No. 164, 1999
rep. No. 77, 2001
S. 44-15..............................
ad. No. 164, 1999
rep. No. 77, 2001
S. 44-20..............................
ad. No. 164, 1999
rep. No. 77, 2001
S. 44-25 ..............................
ad. No. 164, 1999
rep. No. 77, 2001
S. 44-30..............................
ad. No. 164, 1999
rep. No. 77, 2001
S. 44-35 ..............................
ad. No. 164, 1999
rep. No. 77, 2001
S. 44-40..............................
ad. No. 164, 1999
rep. No. 77, 2001
Division 45
Division 45.........................
ad. No. 169, 1999
S. 45 -1................................
ad. No. 169, 1999
am. No. 119, 2002
Link note to Guide ............
rep. No. 41, 2005
S. 45 -5................................
ad. No. 169, 1999
am. No. 77, 2001 (as am. by No. 57, 2002);
No. 58, 2006
S. 45 -10..............................
ad. No. 169, 1999
am. No. 77, 2001; No. 58, 2006
S. 45 -15..............................
ad. No. 169, 1999
am. No. 77, 2001; No. 119, 2002; No. 58,
2006
S. 45 -20..............................
ad. No. 169, 1999
am. No. 77, 2001; No. 119, 2002; No. 58,
2006
S. 45 -25 ..............................
ad. No. 169, 1999
S. 45 -30..............................
ad. No. 169, 1999
S. 45 -35 ..............................
ad. No. 169, 1999
am. No. 119, 2002
S. 45 -40..............................
ad. No. 77, 2001
Division 46.........................
ad. No. 39,
1999
rep. No. 77, 2001
S. 46-1................................
ad. No. 39, 1999
rep. No. 77, 2001
S. 46-5................................
ad. No. 39, 1999
rep. No. 77, 2001
S. 46-10..............................
ad. No. 39, 1999
rep. No. 77, 2001
S. 46-15..............................
ad. No. 39, 1999
rep. No. 77, 2001
S. 46-20..............................
ad. No. 39, 1999
rep. No. 77, 2001
S. 46-25 ..............................
ad. No. 39, 1999
rep. No. 77, 2001
S. 46-30..............................
ad. No. 39, 1999
rep. No. 77, 2001
S. 46-35 ..............................
ad. No. 39, 1999
am. No. 164, 1999
rep. No. 77, 2001
S. 46-40..............................
ad. No. 39, 1999
rep. No. 77, 2001
S. 46-45 ..............................
ad. No. 39, 1999
rep. No. 77, 2001
S. 46-50..............................
ad. No. 39, 1999
rep. No. 77, 2001
S. 46-55 ..............................
ad. No. 39, 1999
rep. No. 77, 2001
S. 46-60..............................
ad. No. 39, 1999
am. No. 79, 2000
rep. No. 77, 2001
S. 46-62..............................
ad. No. 177, 1999
rep. No. 77, 2001
S. 46-65 ..............................
ad. No. 39, 1999
rep. No. 77, 2001
S. 46-70..............................
ad. No. 39, 1999
rep. No. 77, 2001
S. 46-75..............................
ad. No. 39, 1999
rep. No. 77, 2001
S. 46-80..............................
ad. No. 39, 1999
rep. No. 77, 2001
S. 46-85 ..............................
ad. No. 39, 1999
am. No. 177, 1999
rep. No. 77, 2001
S. 46-90..............................
ad. No. 39, 1999
rep. No. 77, 2001
S. 46-95 ..............................
ad. No. 39, 1999
rep. No. 77, 2001
S. 46-100............................
ad. No. 39, 1999
rep. No. 77, 2001
S. 46-105 ............................
ad. No. 39, 1999
rep. No. 77, 2001
S. 46-110............................
ad. No. 39, 1999
rep. No. 77, 2001
Part 2-15
Heading to Part 2-15.........
rs. No. 66, 2003
Part 2-15.............................
ad. No. 121, 1997
Division 50
Subdivision 50-A
S. 50-1................................
ad. No. 121, 1997
S. 50-5................................
ad. No. 121, 1997
am. No. 47, 1998; No. 179, 1999; No. 75,
2010
Note to s. 50-5...................
ad. No. 47, 1998
rep. No. 179, 1999
Note 1 to s. 50-5................
ad. No. 179, 1999
Note 2 to s. 50-5................
ad. No. 179, 1999
S. 50-10..............................
ad. No. 121, 1997
am. No. 47, 1998
S. 50-15..............................
ad. No. 121, 1997
am. No. 47, 1998; SLI 2006 No. 50; No. 54,
2009
Note to s. 50-15.................
rep. No. 101, 2004
S. 50-20..............................
ad. No. 121, 1997
am. No. 47,
1998; No. 89, 2000
rep. No. 89, 2000
ad. No. 63, 2005
S. 50-25 ..............................
ad. No. 121, 1997
am. No. 54, 1999; No. 58, 2006; No. 9,
2007
S. 50-30..............................
ad. No. 121, 1997
am. No. 47, 1998; No. 32, 2007
S. 50-35 ..............................
ad. No. 121, 1997
am. No. 41, 2011
S. 50-40..............................
ad. No. 121, 1997
am. No. 66, 2000; No. 168, 2001
Heading to s. 50-45 ...........
rs. No. 41, 2011
S. 50-45 ..............................
ad. No. 121, 1997
am. No. 47, 1998; No. 65, 2003; No. 58,
2006; No. 41, 2011
S. 50-50..............................
ad. No. 47, 1998
am. No. 179, 1999
Note to s. 50-50
Note 2 to s. 50-50..............
ad. No. 179, 1999
Heading to s. 50-52...........
rs. No. 63, 2005
S. 50-52..............................
ad. No. 179, 1999
am. No. 95, 2004; No. 63, 2005
Note to s. 50-52(1).............
am. No. 63, 2005
Note to s. 50-52(3).............
am. No. 95, 2004; No. 63, 2005
S. 50-55 ..............................
ad. No. 47, 1998
am. No. 179, 1999
S. 50-57..............................
ad. No. 179, 1999
S. 50-60..............................
ad. No. 47, 1998
am. No. 179, 1999; No. 63, 2005
Note to s. 50-60
Note 2 to s. 50-60..............
ad. No. 179, 1999
S. 50-65 ..............................
ad. No. 47, 1998
am. No. 179, 1999
Heading to s. 50-70...........
rs. No. 143, 2007
S. 50-70..............................
ad. No. 47, 1998
am. No. 179, 1999; No. 89, 2000
S. 50-72..............................
ad. No. 89, 2000
rep. No. 89, 2000
ad. No. 63, 2005
S. 50-75..............................
ad. No. 47, 1998
am. No. 63, 2005
S. 50-80..............................
ad. No. 47, 1998
am. No. 179, 1999; No. 58, 2006
Link note to s. 50-80.........
rep. No. 179, 1999
Subdivision 50-B
Subdivision 50-B...............
ad. No. 179, 1999
S. 50-100............................
ad. No. 179, 1999
Link note to Guide ............
rep. No. 41, 2005
S. 50-105 ............................
ad. No. 179, 1999
am. No. 95, 2004
Note to s. 50-105 ...............
ad. No. 95, 2004
S. 50-110............................
ad. No. 179, 1999
am. No. 63, 2005
S. 50-115 ............................
ad. No. 179, 1999
rep. No. 95, 2004
S. 50-120............................
ad. No. 179, 1999
rep. No. 95, 2004
S. 50-125 ............................
ad. No. 179, 1999
rep. No. 95, 2004
S. 50-130............................
ad. No. 179, 1999
rep. No. 95, 2004
S. 50-135............................
ad. No. 179, 1999
rep. No. 95, 2004
S. 50-140............................
ad. No. 179, 1999
rep. No. 95, 2004
S. 50-145............................
ad. No. 179, 1999
rep. No. 95, 2004
S. 50-150............................
ad. No. 179, 1999
rep. No. 95, 2004
S. 50-155 ............................
ad. No. 179, 1999
rep. No. 95, 2004
S. 50-160............................
ad. No. 179, 1999
rep. No. 95, 2004
Link note to s. 50-160.......
rep. No. 41, 2005
Division 51
S. 51 -1................................
ad. No. 121, 1997
S. 51 -5................................
ad. No. 121, 1997
am. No. 10, 2001; No. 65, 2003; No. 58,
2006
S. 51 -10..............................
ad. No. 121, 1997
am. No. 16, 1998; No. 54, 1999; No. 66,
2005; No. 114, 2007; No. 38, 2008; No. 52, 2009; No. 75,
2010
Link note to s. 51 -10.........
am. No. 66, 2003
rep. No. 41, 2005
S. 51 -15..............................
ad. No. 121, 1997
rep. No. 57, 2001
S. 51 -25 ..............................
ad. No. 121, 1997
rep. No. 66, 2003
S. 51 -30..............................
ad. No. 121, 1997
am. No. 97, 2008; No. 14, 2009; No. 19,
2010; Nos. 31 and 50, 2011
Link note to s. 51 -30.........
rep. No. 54, 1999
S. 51 -32..............................
ad. No. 65, 2003
rs. No. 52, 2004
am. No. 88, 2009
S. 51 -33..............................
ad. No. 65, 2003
rs. No. 52, 2004
S. 51 -35 ..............................
ad. No. 54, 1999
am. No. 58, 2006
Note to s. 51 -35 .................
am. No. 184, 2007
S. 51 -40..............................
ad. No. 54, 1999
Note to s. 51 -40.................
am. No. 184, 2007
S. 51 -42..............................
ad. No. 38, 2008
S. 51 -43..............................
ad. No. 23, 2005
rs. No. 126, 2009
S. 51 -45 ..............................
ad. No. 121, 1997
rep. No. 66,
2003
ad. No. 126, 2009
S. 51 -48..............................
ad. No. 134, 1997
rep. No. 66, 2003
S. 51 -49..............................
ad. No. 23, 1998
rep. No. 66, 2003
S. 51 -50..............................
ad. No. 121, 1997
am. No. 14, 2009
S. 51 -52..............................
ad. No. 78, 2007
Subhead. to s. 51 -54(1).....
rs. No. 78, 2007
S. 51 -54..............................
ad. No. 136, 2002
am. No. 78, 2007
S. 51 -55 ..............................
ad. No. 165, 1999
S. 51 -55 .............................. s. 51 -57....
ad. No. 58, 2000
S. 51 -57..............................
am.
No. 143, 2007
S. 51 -60..............................
ad. No. 76, 2000
rep. No. 101, 2006
ad. No. 164, 2007
am. No. 32, 2008
S. 51 -65 ..............................
ad. No. 111, 2003
rep. No. 15, 2007
Division 52
S. 52-1................................
ad. No. 121, 1997
Table of Subdiv. to Div.
52
am. No. 128, 1998
Subdivision 52-A
S. 52-5................................
ad. No. 121, 1997
Link note to Guide ............
ad. No. 16, 1998
rep. No. 41, 2005
S. 52-10..............................
ad. No. 121, 1997
am. Nos. 197 and 202,
1997; Nos. 45, 67 and 93, 1998; Nos. 13, 83 and 152, 1999; Nos. 43 and 44,
2001; Nos. 60 and 132, 2004; No. 55, 2005; Nos. 41 and 82, 2006; Nos.
66, 182 and 183, 2007; Nos. 19, 64, 97 and 131, 2008; Nos. 4, 35 and 60,
2009; No. 93, 2010
S. 52-15..............................
ad. No. 121, 1997
am. No. 197, 1997; No. 45, 1998; Nos. 13
and 83, 1999; No. 35, 2003; Nos. 38 and 97, 2008; No. 60, 2009
S. 52-20..............................
ad. No. 121, 1997
am. No. 197, 1997; Nos. 45 and 132, 1998
S. 52-25 ..............................
ad. No. 121, 1997
am. No. 197, 1997; No. 132, 1998; No. 13,
1999; No. 97, 2008; No. 60, 2009
S. 52-30..............................
ad. No. 121, 1997
am. No. 197, 1997; Nos. 45 and 132, 1998
S. 52-35 ..............................
ad. No. 121, 1997
am. No. 132, 1998; No. 13, 1999
S. 52-40..............................
ad. No. 121, 1997
am. Nos. 197 and 202,
1997; Nos. 45 and 93, 1998; Nos. 13, 83 and 152, 1999; No. 35, 2003; No. 132,
2004; No. 82, 2006; Nos. 64 and 97, 2008; No. 60, 2009
Subdivision 52-B
S. 52-60..............................
ad. No. 121, 1997
am. No. 101, 2003
Link note to Guide ............
ad. No. 16, 1998
rep. No. 41, 2005
S. 52-65 ..............................
ad. No. 121, 1997
am. No. 67, 1998; Nos. 100 and 132, 2004; No. 41,
2006; Nos. 66, 89 and 183, 2007; Nos. 19, 48, 97 and 131, 2008; Nos. 80 and
81, 2009; No. 95, 2011
S. 52-70..............................
ad. No. 121, 1997
am. No. 45, 1998; Nos. 14, 60 and 81, 2009
S. 52-75..............................
ad. No. 121, 1997
am. No. 101, 2003;
Nos. 100 and 132, 2004; No. 41, 2006; No. 66, 2007; Nos. 19, 48, 97 and 131,
2008; No. 81, 2009; No. 95, 2011
Subdivision 52-C
S. 52-100............................
ad. No. 121, 1997
Link note to Guide ............
ad. No. 16, 1998
rep. No. 41, 2005
S. 52-105 ............................
ad. No. 121, 1997
am. No. 144, 2008; No. 14, 2009
S. 52-110............................
ad. No. 121, 1997
Subdivision 52-CA
Subdivision 52-CA............
ad. No. 52, 2004
S. 52-112............................
ad. No. 52, 2004
Link note to Guide ............
rep. No. 41, 2005
S. 52-114............................
ad. No. 52, 2004
am. No. 81, 2009
Subdivision 52-CB
Subdivision 52-CB............
ad. No. 136, 2006
S. 52-117............................
ad. No. 136, 2006
Subdivision 52-D
Heading to Subdiv. 52-D..
rs. No. 128, 1998
Subdivision 52-D...............
ad. No. 196, 1997
S. 52-120............................
ad. No. 196, 1997
rep. No. 83, 1999
S. 52-125 ............................
ad. No. 128, 1998
am. No. 32, 2007
Subdivision 52-E
Subdivision 52-E...............
ad. No. 60, 1999
rep. No. 66,
2003
ad. No. 184, 2007
S. 52-130............................
ad. No. 60, 1999
rep. No. 66,
2003
ad. No. 184, 2007
S. 52-131 ............................
ad. No. 184, 2007
Note to s. 52-131 (9)...........
rs. No. 88, 2009
S. 52-132............................
ad. No. 184, 2007
am. No. 56, 2010
S. 52-133............................
ad. No. 184, 2007
S. 52-134............................
ad. No. 184, 2007
Subdivision 52-F
Subdivision 52-F...............
ad. No. 54, 1999
S. 52-140............................
ad. No. 54, 1999
am. No. 150, 2003; No. 184, 2007; No. 56,
2010
Note to s. 52-140(1)...........
ad. No. 184, 2007
S. 52-145............................
ad. No. 54, 1999
am. No. 54, 1999; No. 52, 2004
Subdivision 52-G
Subdivision 52-G..............
ad. No. 83, 1999
S. 52-150............................
ad. No. 83, 1999
am. Nos. 59 and 60, 2004; Nos. 82 and 113, 2007;
Nos. 97 and 131, 2008; Nos. 4 and 50, 2009
Subdivision 52-H
Subdivision 52-H...............
ad. No. 131, 2008
S. 52-160............................
ad. No. 131, 2008
S. 52-165............................
ad. No. 4, 2009
am. No. 25, 2009
S. 52-170............................
ad. No. 118, 2009
S. 52-172............................
ad. No. 129, 2011
S. 52-175 ............................
ad. No. 118, 2009
Division 53
S. 53-1................................
ad. No. 121, 1997
Link note to Guide ............
ad. No. 16, 1998
rep. No. 41, 2005
S. 53-10..............................
ad. No. 121, 1997
am. No. 179, 1997; No. 102, 1998; No. 13,
1999; No. 144, 2000; No. 20, 2004; Nos. 38 and 97, 2008
Note to s. 53-10.................
ad. No. 179,
1997
Note 2 to s. 53-10..............
ad. No. 20, 2004
Heading to s. 53-15...........
am. No. 179, 1997
rs. No. 144, 2000
S. 53-15..............................
ad. No. 121, 1997
am. No. 179,
1997; Nos. 93 and 102, 1998; No. 83, 1999; No. 144, 2000;
No. 97, 2008; No. 60, 2009
S. 53-20..............................
ad. No. 121, 1997
Link note to s. 53-20.........
rep. No. 102, 1998
S. 53-25 ..............................
ad. No. 102, 1998
am. No. 144,
2000
rep. No. 97, 2008
Link note to s. 53-25 .........
rep. No. 139, 2002
Division 54
Division 54.........................
ad. No. 139, 2002
S. 54-1................................
ad. No. 139, 2002
Subdividion 54-A
S. 54-5................................
ad. No. 139, 2002
S. 54-10..............................
ad. No. 139, 2002
am. No. 88 2009
Subdividion 54-B
S. 54-15..............................
ad. No. 139, 2002
S. 54-20..............................
ad. No. 139, 2002
S. 54-25 ..............................
ad. No. 139, 2002
S. 54-30..............................
ad. No. 139, 2002
S. 54-35 ..............................
ad. No. 139, 2002
S. 54-40..............................
ad. No. 139, 2002
Note to s. 54-40(2).............
am. No. 32, 2011
Subdividion 54-C
S. 54-45 ..............................
ad. No. 139, 2002
S. 54-50..............................
ad. No. 139, 2002
S. 54-55 ..............................
ad. No. 139, 2002
S. 54-60..............................
ad. No. 139, 2002
Subdividion 54-D
S. 54-65 ..............................
ad. No. 139, 2002
S. 54-70..............................
ad. No. 139, 2002
S. 54-75..............................
ad. No. 139, 2002
Division 55
S. 55 -1................................
ad. No. 121, 1997
Link note to Guide ............
ad. No. 16, 1998
rep. No. 41, 2005
S. 55 -5................................
ad. No. 121, 1997
am. No. 81, 2005
S. 55 -10..............................
ad. No. 121, 1997
Link note to s. 55 -10.........
rs. No. 93, 1999
rep. No. 41, 2005
Division 58
Division 58.........................
ad. No. 93, 1999
rs. No. 77, 2001
S. 58-1................................
ad. No. 93, 1999
rs. No. 77, 2001
S. 58-2................................
ad. No. 93, 1999
rep. No. 77, 2001
Subdivision 58-A
S. 58-5................................
ad. No. 93, 1999
rs. No. 77, 2001
am. No. 78, 2007
S. 58-10..............................
ad. No. 93, 1999
rs. No. 77, 2001
am. No. 58, 2006; No. 78, 2007
S. 58-15..............................
ad. No. 93, 1999
rep. No. 77, 2001
S. 58-20..............................
ad. No. 93, 1999
rep. No. 77, 2001
S. 58-25 ..............................
ad. No. 93, 1999
rep. No. 77, 2001
S. 58-30..............................
ad. No. 93, 1999
rep. No. 77, 2001
S. 58-35 ..............................
ad. No. 93, 1999
rep. No. 77, 2001
S. 58-40..............................
ad. No. 93, 1999
rep. No. 77, 2001
S. 58-45 ..............................
ad. No. 93, 1999
rep. No. 77, 2001
S. 58-50..............................
ad. No. 93, 1999
rep. No. 77, 2001
S. 58-55 ..............................
ad. No. 93, 1999
rep. No. 77, 2001
Subdivision 58-B
S. 58-60..............................
ad. No. 93, 1999
rs. No. 77, 2001
S. 58-65 ..............................
ad. No. 93, 1999
rs. No. 77, 2001
am. No. 97, 2008
S. 58-70..............................
ad. No. 93, 1999
rs. No. 77, 2001
S. 58-75..............................
ad. No. 93, 1999
rs. No. 77, 2001
am. No. 53, 2002
S. 58-80..............................
ad. No. 93, 1999
rs. No. 77, 2001
Note to s. 58-80(6).............
ad. No. 53, 2002
S. 58-85 ..............................
ad. No. 93, 1999
am. Nos. 164 and 169,
1999
rs. No. 77, 2001
am. No. 78, 2007
Heading to s. 58-90...........
am. No. 53, 2002
S. 58-90..............................
ad. No. 93, 1999
rs. No. 77, 2001
am. No. 53, 2002
S. 58-95 ..............................
ad. No. 93, 1999
rep. No. 77, 2001
S. 58-100............................
ad. No. 93, 1999
rep. No. 77, 2001
S. 58-105 ............................
ad. No. 93, 1999
rep. No. 77, 2001
S. 58-110............................
ad. No. 93, 1999
rep. No. 77, 2001
S. 58-115 ............................
ad. No. 93, 1999
rep. No. 77, 2001
S. 58-120............................
ad. No. 93, 1999
rep. No. 77, 2001
S. 58-125 ............................
ad. No. 93, 1999
rep. No. 77, 2001
S. 58-130............................
ad. No. 93, 1999
rep. No. 77, 2001
S. 58-135............................
ad. No. 93, 1999
rep. No. 77, 2001
S. 58-140............................
ad. No. 93, 1999
rep. No. 77, 2001
S. 58-145............................
ad. No. 93, 1999
rep. No. 77, 2001
S. 58-150............................
ad. No. 93, 1999
rep. No. 77, 2001
S. 58-155 ............................
ad. No. 93, 1999
rep. No. 77, 2001
S. 58-160............................
ad. No. 93, 1999
rep. No. 77, 2001
S. 58-165............................
ad. No. 93, 1999
rep. No. 77, 2001
S. 58-170............................
ad. No. 93, 1999
rep. No. 77, 2001
S. 58-175 ............................
ad. No. 93, 1999
rep. No. 77, 2001
S. 58-180............................
ad. No. 93, 1999
rep. No. 77, 2001
S. 58-185............................
ad. No. 93, 1999
rep. No. 77, 2001
S. 58-190............................
ad. No. 93, 1999
rep. No. 77, 2001
S. 58-195............................
ad. No. 93, 1999
rep. No. 77, 2001
S. 58-200............................
ad. No. 93, 1999
rep. No. 77, 2001
S. 58-205 ............................
ad. No. 93, 1999
rep. No. 77, 2001
S. 58-210 ............................
ad. No. 93, 1999
rep. No. 77, 2001
S. 58-215 ............................
ad. No. 93, 1999
rep. No. 77, 2001
S. 58-220 ............................
ad. No. 93, 1999
rep. No. 77, 2001
S. 58-225 ............................
ad. No. 93, 1999
rep. No. 77, 2001
S. 58-230 ............................
ad. No. 93, 1999
rep. No. 77, 2001
S. 58-235 ............................
ad. No. 93, 1999
rep. No. 77, 2001
S. 58-240 ............................
ad. No. 93, 1999
rep. No. 77, 2001
S. 58-245 ............................
ad. No. 93, 1999
rep. No. 77, 2001
S. 58-250............................
ad. No. 93, 1999
rep. No. 77, 2001
S. 58-255 ............................
ad. No. 93, 1999
rep. No. 77, 2001
S. 58-260............................
ad. No. 93, 1999
rep. No. 77, 2001
S. 58-265 ............................
ad. No. 93, 1999
rep. No. 77, 2001
S. 58-270............................
ad. No. 93, 1999
rep. No. 77, 2001
Division 59
Division 59.........................
ad. No. 66, 2003
S. 59-1................................
ad. No. 66, 2003
Link note to Guide ............
rep. No. 41, 2005
S. 59-5................................
ad. No. 66, 2003
rep. No. 145, 2010
S. 59-10..............................
ad. No. 66, 2003
S. 59-15..............................
ad. No. 66, 2003
S. 59-20..............................
ad. No. 66, 2003
S. 59-25 ..............................
ad. No. 66, 2003
S. 59-30..............................
ad. No. 66, 2003
Link note to s. 59-30.........
rep. No. 41, 2005
S. 59-35 ..............................
ad. No. 13, 2006
S. 59-40..............................
ad. No. 91, 2008
am. No. 133, 2009
S. 59-45 ..............................
ad. No. 6, 2009
S. 59-50..............................
ad. No. 42, 2009
rep. No. 42, 2009
S. 59-55 ..............................
ad. No. 31, 2011
S. 59-60..............................
ad. No. 31, 2011
Part 2-20
Heading to Part 2-20.........
ad. No. 56, 1997
Link note to Part 2-20........
rep. No. 41, 2005
Division 61
Division 61.........................
ad. No. 56, 1997
Subdivision 61-A...............
rep. No. 60, 1999
S. 61 -50..............................
ad. No. 47, 1998
rep. No. 60, 1999
S. 61 -55 ..............................
ad. No. 47, 1998
rep. No. 60, 1999
S. 61 -60..............................
ad. No. 47, 1998
rep. No. 60, 1999
S. 61 -65 ..............................
ad. No. 47, 1998
rep. No. 60, 1999
S. 61 -70..............................
ad. No. 47, 1998
rep. No. 60, 1999
Link note to Subdiv. 61-G.
ad. No. 60, 1999
Subdivision 61-G
Heading to Subdiv. 61-G..
rs. No. 128, 1998
rep.
No. 101, 2006
ad. No. 32, 2007
Subdivision 61-G..............
rep. No. 101, 2006
ad. No. 32, 2007
S. 61 -200............................
ad. No. 32, 2007
S. 61 -205 ............................
ad. No. 32, 2007
S. 61 -210 ............................
ad. No. 32, 2007
S. 61 -215 ............................
ad. No. 32, 2007
S. 61 -220 ............................
ad. No. 32, 2007
S. 61 -300............................
ad. No. 56, 1997
rep. No. 101, 2006
S. 61 -305 ............................
ad. No. 56, 1997
rep. No. 101, 2006
S. 61 -310 ............................
ad. No. 56, 1997
rep. No. 101, 2006
S. 61 -315 ............................
ad. No. 56, 1997
rep. No. 101, 2006
S. 61 -320............................
ad. No. 56, 1997
rep. No. 101, 2006
Link note to s. 61 -320.......
ad. No. 91, 1998
rep. No. 128, 1998
Subdivision 61-H...............
ad. No. 128, 1998
rep. No. 32, 2007
S. 61 -330............................
ad. No. 128, 1998
rep. No. 32, 2007
S. 61 -335............................
ad. No. 128, 1998
am. No. 79, 2000
rep. No. 32, 2007
Note to s. 61 -335...............
rs. No. 79, 2000
rep. No. 32, 2007
S. 61 -340............................
ad. No. 128, 1998
am. No. 9, 2005
rep. No. 32, 2007
S. 61 -342............................
ad. No. 9, 2005
rep. No. 32, 2007
S. 61 -345 ............................
ad. No. 128, 1998
rep. No. 32, 2007
Link note to s. 61 -345 .......
rep. No. 32, 2002
Subdivision 61-I
Subdivision 61-I................
ad. No. 32, 2002
S. 61 -350............................
ad. No. 32, 2002
am. No. 23, 2005
Link note to Guide ............
rep. No. 41, 2005
Group heading to s. 61 -355 .............................
rs. No. 23, 2005
Heading to s. 61 -355 .........
rs. No. 23, 2005
S. 61 -355 ............................
ad. No. 32, 2002
Note to s. 61 -355 (1)...........
ad. No. 23, 2005
S. 61 -360............................
ad. No. 32, 2002
am. No. 59, 2004
S. 61 -365............................
ad. No. 32, 2002
am. No. 23, 2005
S. 61 -370............................
ad. No. 32, 2002
am. No. 23, 2005
S. 61 -375............................
ad. No. 32, 2002
am. No. 23, 2005
S. 61 -380............................
ad. No. 32, 2002
am. No. 23, 2005
Group heading to s. 61 -385.............................
rs. No. 23, 2005
Heading to s. 61 -385.........
rs. No. 23, 2005
S. 61 -385............................
ad. No. 32, 2002
am. No. 23, 2005
S. 61 -390............................
ad. No. 32, 2002
S. 61 -395............................
ad. No. 32, 2002
S. 61 -400............................
ad. No. 32, 2002
Group heading to s. 61 -405.............................
rs. No. 23, 2005
S. 61 -405............................
ad. No. 32, 2002
am. No. 59, 2004; No. 97, 2008
S. 61 -410 ............................
ad. No. 32, 2002
Group heading to s. 61 -415 .............................
rs. No. 23, 2005
S. 61 -415 ............................
ad. No. 32, 2002
am. No. 23, 2005
S. 61 -420............................
ad. No. 32, 2002
S. 61 -425 ............................
ad. No. 32, 2002
am. No. 23, 2005
S. 61 -430............................
ad. No. 32, 2002
am. No. 23, 2005
Note to s. 61 -430(1)...........
ad. No. 23, 2005
Link note to s. 61 -430.......
rep. No. 23, 2005
Group heading to s. 61 -440.............................
ad. No. 23, 2005
S. 61 -440............................
ad. No. 23, 2005
S. 61 -445............................
ad. No. 23, 2005
S. 61 -450............................
ad. No. 23, 2005
S. 61 -455 ............................
ad. No. 23, 2005
Subdivision 61-IA
Subdivision 61-IA..............
ad. No. 160, 2005
S. 61 -460............................
ad. No. 160, 2005
S. 61 -465............................
ad. No. 160, 2005
S. 61 -470............................
ad. No. 160, 2005
am. No. 13, 2006; No. 113, 2007
S. 61 -475............................
ad. No. 160, 2005
S. 61 -480............................
ad. No. 160, 2005
S. 61 -485............................
ad. No. 160, 2005
S. 61 -490............................
ad. No. 160, 2005
S. 61 -495............................
ad. No. 160, 2005
S. 61 -496............................
ad. No. 160, 2005
rs. No. 58, 2006
S. 61 -497............................
ad. No. 160, 2005
am. No. 58, 2006
Subdivision 61-J
Subdivision 61-J...............
ad. No. 41, 2005
S. 61 -500............................
ad. No. 41, 2005
am. No. 80, 2007; No. 56, 2010
S. 61 -505 ............................
ad. No. 41, 2005
am. No. 80, 2007; No. 56, 2010
S. 61 -510 ............................
ad. No. 41, 2005
am. No. 80, 2007; No. 56, 2010
S. 61 -515 ............................
ad. No. 41, 2005
am. No. 80, 2007
S. 61 -520............................
ad. No. 41, 2005
am. No. 80, 2007; No. 56, 2010
S. 61 -523............................
ad. No. 56, 2010
S. 61 -525 ............................
ad. No. 41, 2005
rs. No. 80, 2007
Subdivision 61-K
Subdivision 61-K...............
ad. No. 77, 2005
S. 61 -550............................
ad. No. 77, 2005
S. 61 -555 ............................
ad. No. 77, 2005
S. 61 -560............................
ad. No. 77, 2005
Note to s. 61 -560...............
am. No. 143, 2007
S. 61 -565............................
ad. No. 77, 2005
S. 61 -570............................
ad. No. 77, 2005
am. Nos. 15 and 143, 2007; No. 27,
2009; No. 79, 2010
Subdivision 61-L
Subdivision 61-L...............
ad. No. 80, 2006
S. 61 -575............................
ad. No. 80, 2006
S. 61 -580............................
ad. No. 80, 2006
am. No. 27, 2009
S. 61 -585 ............................
ad. No. 80, 2006
S. 61 -590............................
ad. No. 80, 2006
Subdivision 61-M
Subdivision 61-M..............
ad. No. 141, 2008
S. 61 -600............................
ad. No. 141, 2008
S. 61 -610 ............................
ad. No. 141, 2008
S. 61 -620 ............................
ad. No. 141, 2008
S. 61 -630............................
ad. No. 141, 2008
am. No. 88, 2009
S. 61 -640............................
ad. No. 141, 2008
am. No. 61, 2011
S. 61 -650............................
ad. No. 141, 2008
S. 61 -660............................
ad. No. 141, 2008
S. 61 -670............................
ad. No. 141, 2008
S. 61 -680............................
ad. No. 141, 2008
Division 63
Division 63.........................
ad. No. 58, 2006
S. 63-1................................
ad. No. 58, 2006
S. 63-10..............................
ad. No. 58, 2006
am. Nos. 143 and 164, 2007; Nos. 43 and 93,
2011
Note 3 to s. 63-10(1)..........
rep. No. 143, 2007
Note 6 to s. 63-10(1)..........
ad. No. 43, 2011
Division 65
Division 65.........................
ad. No. 91, 1998
S. 65 -10..............................
ad. No. 91, 1998
am. No. 97, 2008
Link note to Guide ............
rep. No. 41, 2005
S. 65 -20..............................
ad. No. 91, 1998
rep. No. 58, 2006
Note to s. 65 -20.................
am. No. 77, 2001
rep. No. 58, 2006
S. 65 -25 ..............................
ad. No. 91, 1998
am. No. 128, 1998; No. 77, 2001; No. 66,
2003; No. 160, 2005
rep. No. 58, 2006
Note to s. 65 -25 (2).............
ad. No. 77, 2001
rep. No. 58, 2006
S. 65 -30..............................
ad. No. 91, 1998
am. No. 66, 2003; No. 58, 2006
S. 65 -35 ..............................
ad. No. 91, 1998
am. No. 66, 2003; No. 58, 2006
S. 65 -40..............................
ad. No. 91, 1998
S. 65 -50..............................
ad. No. 16, 1999
S. 65 -55 ..............................
ad. No. 16, 1999
Link note to s. 65 -55 .........
ad. No. 121, 1997
rs. No. 128, 1998
rep. No. 41, 2005
Division 67
Division 67.........................
ad. No. 128,
1998
rs. No. 79, 2000
S. 67-10..............................
ad. No. 128, 1998
rs. No. 79, 2000; No. 164, 2007
Link note to Guide ............
rep. No. 41, 2005
S. 67-20..............................
ad. No. 128, 1998
rs. No. 79, 2000
S. 67-23..............................
ad. No. 42, 2009
am. Nos. 56 and 90, 2010; No. 93, 2011
Note 3 to s. 67-23..............
ad. No. 93, 2011
Heading to s. 67-25 ...........
rs. No. 42, 2009
Subhead. to s. 67-25 (1).....
rep. No. 42, 2009
S. 67-25 ..............................
ad. No. 128, 1998
rs. No. 79, 2000
am. No. 170,
2001; Nos. 27, 32 and 57, 2002; No. 66, 2003; No. 83, 2004; Nos. 41
and 64, 2005; Nos. 9, 32 and 164, 2007; Nos. 130 and 141, 2008; No. 42,
2009; No. 56, 2010
Note to s. 67-25 (2).............
ad. No. 66, 2003
rs. No. 32, 2007
rep. No. 42, 2009
S. 67-30..............................
ad. No. 128, 1998
rs. No. 79, 2000
am. No. 23, 2005
rep. No. 58, 2006
ad. No. 93, 2011
S. 67-35 ..............................
ad. No. 79, 2000
rep. No. 58, 2006
Part 2-25
Part 2-25.............................
ad. No. 121, 1997
Division 70
Heading to Guide to Div. 70....................................
ad. No. 54, 1999
S. 70-1................................
ad. No. 121, 1997
S. 70-5................................
ad. No. 121, 1997
Note to s. 70-5(3)...............
ad. No. 78, 2001
am. No. 80, 2007
Subdivision 70-A
S. 70-10..............................
ad. No. 121, 1997
rs. No. 15, 2009
Subdivision 70-B
S. 70-15..............................
ad. No. 121, 1997
Note to s. 70-15(3)
Note 1 to s. 70-15(3)
Note 2 to s. 70-15(3)..........
ad. No. 78, 2001
rep. No. 41, 2005
S. 70-20..............................
ad. No. 121, 1997
am. No. 176, 1999
S. 70-25 ..............................
ad. No. 121, 1997
S. 70-30..............................
ad. No. 121, 1997
am. Nos. 16 and 46, 1998; No. 176, 1999; No. 77,
2001; No. 101, 2006
Note to s. 70-30(1).............
am. No. 46, 1998
Subdivision 70-C
S. 70-35 ..............................
ad. No. 121, 1997
Note to s. 70-35 (1).............
ad. No. 78, 2001
am. No. 80, 2007
S. 70-40..............................
ad. No. 121, 1997
am. No. 78, 2001; No. 80, 2007
Note to s. 70-40(2)
rep. No. 101, 2006
Note 2 to s. 70-40(2)..........
ad. No. 119, 2002
rep. No. 101, 2006
S. 70-45 ..............................
ad. No. 121, 1997
am. No. 176, 1999; No. 78, 2001; No. 23,
2005; No. 80, 2007
S. 70-50..............................
ad. No. 121, 1997
S. 70-55 ..............................
ad. No. 121, 1997
S. 70-60..............................
ad. No. 121, 1997
S. 70-65 ..............................
ad. No. 121, 1997
am. No. 77, 2001
S. 70-70..............................
ad. No. 121, 1997
am. No. 58, 2006
rep. No. 114, 2010
Subdivision 70-D
S. 70-75..............................
ad. No. 121, 1997
S. 70-80..............................
ad. No. 121, 1997
Link note to Guide ............
ad. No. 16, 1998
rep. No. 41, 2005
S. 70-85 ..............................
ad. No. 121, 1997
S. 70-90..............................
ad. No. 121, 1997
am. No. 176, 1999; No. 58, 2000; No. 58,
2006
Note 5 to s. 70-90..............
ad. No. 16, 1998
S. 70-95 ..............................
ad. No. 121, 1997
am. No. 58, 2000
S. 70-100............................
ad. No. 121, 1997
am. Nos. 54, and 176, 1999
Note to s. 70-100(10).........
ad. No. 144, 2008
S. 70-105 ............................
ad. No. 121, 1997
am. No. 176, 1999; No. 58, 2006
S. 70-110............................
ad. No. 121, 1997
am. No. 54, 1999; No. 77, 2001
S. 70-115 ............................
ad. No. 121, 1997
Subdivision 70-E
S. 70-120............................
ad. No. 121, 1997
am. No. 176, 1999; No. 58, 2006; No. 38,
2008
Link note to s. 70-120.......
rs. No. 86, 2000
rep. No. 41, 2005
Part 2-40
Part 2-40.............................
ad. No. 9, 2007
Division 80
S. 80-1................................
class=TableOfAmend>ad. No. 9, 2007
S. 80-5................................
ad. No. 9, 2007
S. 80-10..............................
ad. No. 9, 2007
S. 80-15..............................
ad. No. 9, 2007
am. No. 15, 2007
S. 80-20..............................
ad. No. 9, 2007
Division 82
S. 82-1................................
ad. No. 9, 2007
Subdivision 82-A
S. 82-5................................
ad. No. 9, 2007
S. 82-10..............................
ad. No. 9, 2007
Subdivision 82-B
S. 82-60..............................
ad. No. 9, 2007
S. 82-65 ..............................
ad. No. 9, 2007
S. 82-70..............................
ad. No. 9, 2007
S. 82-75..............................
ad. No. 9, 2007
Subdivision 82-C
S. 82-125 ............................
ad. No. 9, 2007
S. 82-130............................
ad. No. 9, 2007
S. 82-135............................
ad. No. 9, 2007
am. No. 15, 2007;
No. 133, 2009
S. 82-140............................
ad. No. 9, 2007
S. 82-145............................
ad. No. 9, 2007
S. 82-150............................
ad. No. 9, 2007
S. 82-155 ............................
ad. No. 9, 2007
S. 82-160............................
ad. No. 9, 2007
Division 83
S. 83-1................................
ad. No. 9, 2007
Subdivision 83-A
S. 83-5................................
ad. No. 9, 2007
S. 83-10..............................
ad. No. 9, 2007
S. 83-15..............................
ad. No. 9, 2007
Subdivision 83-B
S. 83-65 ..............................
ad. No. 9, 2007
S. 83-70..............................
ad. No. 9, 2007
S. 83-75..............................
ad. No. 9, 2007
S. 83-80..............................
ad. No. 9, 2007
S. 83-85 ..............................
ad. No. 9, 2007
S. 83-90..............................
ad. No. 9, 2007
S. 83-95 ..............................
ad. No. 9, 2007
S. 83-100............................
ad. No. 9, 2007
S. 83-105 ............................
ad. No. 9, 2007
S. 83-110............................
ad. No. 9, 2007
S. 83-115 ............................
ad. No. 9, 2007
Subdivision 83-C
S. 83-165............................
ad. No. 9, 2007
S. 83-170............................
ad. No. 9, 2007
S. 83-175 ............................
ad. No. 9, 2007
S. 83-180............................
ad. No. 9, 2007
am. No. 15, 2007
Subdivision 83-D
S. 83-230 ............................
ad. No. 9, 2007
S. 83-235 ............................
ad. No. 9, 2007
S. 83-240 ............................
ad. No. 9, 2007
Subdivision 83-E
S. 83-290............................
ad. No. 9, 2007
S. 83-295............................
ad. No. 9, 2007
Division 83A
Division 83A......................
ad. No. 133, 2009
S. 83A-1..............................
ad. No. 133, 2009
Subdivision 83A-A
S. 83A-5..............................
ad. No. 133, 2009
S. 83A-10............................
ad. No. 133, 2009
Subdivision 83A-B
S. 83A-15............................
ad. No. 133, 2009
S. 83A-20............................
ad. No. 133, 2009
S. 83A-25 ............................
ad. No. 133, 2009
S. 83A-30............................
ad. No. 133, 2009
S. 83A-35 ............................
ad. No. 133, 2009
Subdivision 83A-C
S. 83A-100..........................
ad. No. 133, 2009
S. 83A-105 ..........................
ad. No. 133, 2009
S. 83A-110..........................
ad. No. 133, 2009
S. 83A-115 ..........................
ad. No. 133, 2009
S. 83A-120..........................
ad. No. 133, 2009
S. 83A-125 ..........................
ad. No. 133, 2009
S. 83A-130..........................
ad. No. 133, 2009
Subdivision 83A-D
S. 83A-200..........................
ad. No. 133, 2009
S. 83A-205 ..........................
ad. No. 133, 2009
S. 83A-210 ..........................
ad. No. 133, 2009
Subdivision 83A-E
S. 83A-305 ..........................
ad. No. 133, 2009
S. 83A-310 ..........................
ad. No. 133, 2009
S. 83A-315 ..........................
ad. No. 133, 2009
S. 83A-320..........................
ad. No. 133, 2009
S. 83A-325 ..........................
ad. No. 133, 2009
S. 83A-330..........................
ad. No. 133, 2009
S. 83A-335..........................
ad. No. 133, 2009
S. 83A-340..........................
ad. No. 133, 2009
Part 2-42
Part 2-42.............................
ad. No. 86, 2000
Division 84
S. 84-1................................
ad. No. 86, 2000
Link note to Guide ............
rep. No. 41, 2005
S. 84-5................................
ad. No. 86, 2000
S. 84-10..............................
ad. No. 86, 2000
Division 85
S. 85 -1................................
ad. No. 86, 2000
Link note to Guide ............
rep. No. 41, 2005
S. 85 -5................................
ad. No. 86, 2000
S. 85 -10..............................
ad. No. 86, 2000
am. No. 15, 2007
S. 85 -15..............................
ad. No. 86, 2000
S. 85 -20..............................
ad. No. 86, 2000
am. No. 169, 2001
S. 85 -25 ..............................
ad. No. 86, 2000
am. No. 51, 2002; No. 15, 2007
S. 85 -30..............................
ad. No. 86, 2000
Heading to s. 85 -35 ...........
rs. No. 168, 2001
S. 85 -35 ..............................
ad. No. 86, 2000
am. No. 168, 2001
S. 85 -40..............................
ad. No. 86, 2000
Division 86
S. 86-1................................
ad. No. 86, 2000
S. 86-5................................
ad. No. 86, 2000
Subdivision 86-A
S. 86-10..............................
ad. No. 86, 2000
S. 86-15..............................
ad. No. 86, 2000
S. 86-20..............................
ad. No. 86, 2000
am. No. 169, 2001
Note 2 to s. 86-20..............
rs. No. 20, 2004
S. 86-25 ..............................
ad. No. 86, 2000
S. 86-27..............................
ad. No. 20, 2004
S. 86-30..............................
ad. No. 86, 2000
S. 86-35 ..............................
ad. No. 86, 2000
am. No. 169, 2001
S. 86-40..............................
ad. No. 86, 2000
Subdivision 86-B
S. 86-60..............................
ad. No. 86, 2000
S. 86-65 ..............................
ad. No. 86, 2000
am. No. 55, 2001
S. 86-70..............................
ad. No. 86, 2000
S. 86-75..............................
ad. No. 86, 2000
am. No. 51, 2002; No. 58, 2006; No. 15,
2007
S. 86-80..............................
ad. No. 86, 2000
S. 86-85 ..............................
ad. No. 86, 2000
am. No. 77, 2001
S. 86-87
ad. No. 20, 2004
S. 86-90..............................
ad. No. 86, 2000
Division 87
S. 87-1................................
ad. No. 86, 2000
rs. No. 169, 2001
S. 87-5................................
ad. No. 86, 2000
rs. No. 169, 2001
Subdivision 87-A
S. 87-10..............................
ad. No. 86, 2000
S. 87-15..............................
ad. No. 86, 2000
rs. No. 169, 2001
am. No. 169, 2001
S. 87-18..............................
ad. No. 169, 2001
am. No. 169, 2001
S. 87-20..............................
ad. No. 86, 2000
Note to s. 87-20(1).............
ad. No. 169, 2001
S. 87-25 ..............................
ad. No. 86, 2000
am. No. 169, 2001; No. 58, 2006
S. 87-30..............................
ad. No. 86, 2000
S. 87-35 ..............................
ad. No. 86, 2000
S. 87-40..............................
ad. No. 169, 2001
am. No. 58, 2006; No. 4, 2007
Subdivision 87-B
S. 87-55 ..............................
ad. No. 86, 2000
rep. No. 169, 2001
Subhead. to s. 87-60(3B)..
rs. No. 83, 2004
S. 87-60..............................
ad. No. 86, 2000
am. No. 169, 2001; No. 83, 2004
Subhead. to s. 87-65 (3B)..
rs. No. 83, 2004
S. 87-65 ..............................
ad. No. 86, 2000
am. No. 169, 2001; No. 83, 2004
S. 87-70..............................
ad. No. 86, 2000
S. 87-75..............................
ad. No. 86, 2000
S. 87-80..............................
ad. No. 86, 2000
S. 87-85 ..............................
ad. No. 86, 2000
Link note to s. 87-85 .........
rep. No. 41, 2005
Chapter 3
Link note to Chapt. 3........
rep. No. 46, 1998
Part 3-1
Part 3-1...............................
ad. No. 46, 1998
Division 100
S. 100-1..............................
ad. No. 46, 1998
S. 100-5..............................
ad. No. 46, 1998
S. 100-10............................
ad. No. 46, 1998
am. No. 144, 2008
S. 100-15............................
ad. No. 46, 1998
Note to s. 100-15...............
ad. No. 77, 2001
am. No. 117, 2002; No. 16, 2003
S. 100-20............................
ad. No. 46, 1998
S. 100-25 ............................
ad. No. 46, 1998
S. 100-30............................
ad. No. 46, 1998
am. No. 165, 1999; No. 173, 2000
Note to s. 100-30(2)...........
am. No. 165, 1999
rs. No. 173, 2000
S. 100-33............................
ad. No. 46, 1998
am. No. 144, 2008
S. 100-35 ............................
ad. No. 46, 1998
S. 100-40............................
ad. No. 46, 1998
am. No. 169, 1999
S. 100-45 ............................
ad. No. 46, 1998
S. 100-50............................
ad. No. 46, 1998
rs. No. 169,
1999
am. No. 165, 1999
S. 100-55 ............................
ad. No. 46, 1998
S. 100-60............................
ad. No. 46, 1998
S. 100-65 ............................
ad. No. 46, 1998
S. 100-70............................
ad. No. 46, 1998
Division 102
S. 102-1..............................
ad. No. 46, 1998
S. 102-3..............................
ad. No. 169, 1999
am. No. 89, 2000; No. 45, 2008
Note to s. 102-3(2).............
ad. No. 169, 2001
Link note to Guide ............
ad. No. 94, 1999
rep. No. 41, 2005
S. 102-5..............................
ad. No. 46, 1998
am. Nos. 165 and 169, 1999; No. 41, 2005; No.
55, 2007
S. 102-10............................
ad. No. 46, 1998
S. 102-15............................
ad. No. 46, 1998
S. 102-20............................
ad. No. 46, 1998
Note 2 to s. 102-20............
rs. No. 94, 1999
Note 3 to s. 102-20............
ad. No. 53, 2002
rs. No. 97, 2008
Note 4 to s. 102-20............
ad. No. 90, 2002
rs. No. 97, 2008
Note 5 to s. 102-20
Note 5 to s. 102-20
S. 102-22............................
ad. No. 46, 1998
S. 102-23............................
ad. No. 46, 1998
S. 102-25 ............................
ad. No. 46, 1998
am. Nos. 94 and 165, 1999; No. 101, 2004; No.
55, 2007
S. 102-30............................
ad. No. 46, 1998
am. Nos. 94, 165 and 169, 1999; No. 89, 2000;
No. 117, 2002; No. 107, 2003; No. 96, 2004; No. 147,
2005; No. 88, 2009; No. 79, 2010; No. 62, 2011
Division 103
S. 103-1..............................
ad. No. 46, 1998
Link note to Guide ............
ad. No. 94, 1999
rep. No. 41, 2005
S. 103-5..............................
ad. No. 46, 1998
am. No. 176, 1999; No. 173, 2000
S. 103-10............................
ad. No. 46, 1998
S. 103-15............................
ad. No. 46, 1998
S. 103-20............................
ad. No. 46, 1998
rs. No. 94, 1999
am. No. 176,
1999
rep. No. 133, 2003
S. 103-25 ............................
ad. No. 46, 1998
am. Nos. 94 and 165,
1999; No. 117, 2002; Nos. 55 and 79, 2007
S. 103-30............................
ad. No. 95, 2004
Division 104
S. 104-1..............................
ad. No. 46, 1998
S. 104-5..............................
ad. No. 46, 1998
am. Nos. 94 and 165, 1999; Nos. 77 and 167, 2001;
Nos. 53, 90, 117 and 136, 2002; Nos. 16, 107 and 133, 2003; No. 101,
2004; Nos. 23 and 41, 2005; No. 55, 2007; No. 56, 2010
Note to s. 104-5.................
ad. No. 15, 2009
Link note to Guide ............
rep. No. 41, 2005
Subdivision 104-A
S. 104-10............................
ad. No. 46, 1998
am. No. 94, 1999; No. 173, 2000;
No. 97, 2008; No. 19, 2010
Note to s. 104-10(5)
Note 2 to s. 104-10(5)........
ad. No. 169, 2001
Note 3 to s. 104-10(5)........
ad. No. 90, 2002
Note 4 to s. 104-10(5)........
ad. No. 42, 2009
Note 5 to s. 104-10(5)........
ad. No. 42, 2009
Subdivision 104-B
S. 104-15............................
ad. No. 46, 1998
am. No. 114, 2000; No. 97, 2008
Note to s. 104-15(1)...........
ad. No. 72, 2001
Note to s. 104-15(4)...........
ad. No. 94, 1999
rep. No. 101, 2006
Subdivision 104-C
S. 104-20............................
ad. No. 46, 1998
am. No. 97, 2008
S. 104-25 ............................
ad. No. 46, 1998
am. No. 94, 1999; No. 173, 2000; No. 163,
2001; No. 97, 2008
Note to s. 104-25 (3)...........
ad. No. 114, 2000
am. No. 101, 2006
Note 1 to s. 104-25 (5)........
am. No. 163, 2001
Note 2 to s. 104-25 (5)........
am. No. 79, 2010
Note 4 to s. 104-25 (5)........
ad. No. 89, 2000
Note 5 to s. 104-25 (5)........
ad. No. 90, 2002
Note 6 to s. 104-25 (5)........
ad. No. 90, 2002
Note 7 to s. 104-25 (5)........
ad. No. 42, 2009
S. 104-30............................
ad. No. 46, 1998
am. No. 94, 1999; No. 97, 2008
Subdivision 104-D
S. 104-35 ............................
ad. No. 46, 1998
am. No. 94, 1999; No. 114, 2000; No. 163,
2001; No. 162, 2005; No. 97, 2008
S. 104-40............................
ad. No. 46, 1998
am. No. 94, 1999; No. 97, 2008
Note to s. 104-40(5)
Note 2 to s. 104-40(5)........
ad. No. 114, 2000
am. No. 101, 2006
S. 104-45 ............................
ad. No. 46, 1998
am. No. 97, 2008
S. 104-47............................
ad. No. 167, 2001
am. No. 41, 2005
Subdivision 104-E
S. 104-55 ............................
ad. No. 46, 1998
am. No. 176, 1999; No. 97, 2008; No. 19,
2010
Note to s. 104-55 (1)...........
ad. No. 19, 2010
S. 104-60............................
ad. No. 46, 1998
am. No. 176, 1999; No. 173, 2000;
No. 97, 2008; No. 19, 2010
Note to s. 104-60(1)...........
ad. No. 19, 2010
Note to s. 104-60(5)...........
am. No. 133, 2009
rep. No. 19, 2010
S. 104-65 ............................
ad. No. 46, 1998
am. Nos. 94 and 176, 1999
Subhead. to s. 104-70(7)...
am. No. 169, 2001
S. 104-70............................
ad. No. 46, 1998
am. Nos. 94, 165 and 169, 1999; Nos. 86, 89 and 173,
2000
rs. No. 168, 2001
am. No. 169, 2001; No. 21, 2005
Note 1 to s. 104-70(1)........
ad. No. 89, 2000
rs. No. 168, 2001
Note 2 to s. 104-70(1)........
ad. No. 89, 2000
rs. No. 168, 2001
Note to s. 104-70(4)...........
rep. No. 89, 2000
ad. No. 168, 2001
Note 1 to s. 104-70(4)........
ad. No. 89, 2000
rep. No. 168, 2001
Note 2 to s. 104-70(4)........
ad. No. 89, 2000
rep. No. 168, 2001
Note to s. 104-70(5)...........
ad. No. 173, 2000
rs. No. 168,
2001
am. No. 101, 2006
Note to s. 104-70(6)...........
ad. No. 90, 2002
S. 104-71............................
ad. No. 89, 2000
rs. No. 168, 2001
am. No. 66, 2003
S. 104-72............................
ad. No. 89, 2000
rs. No. 168, 2001
S. 104-75............................
ad. No. 46, 1998
am. No. 176, 1999; No. 147, 2011
Note to s. 104-75(4)...........
am. No. 133, 2009
Note to s. 104-75(6)...........
ad. No. 101, 2003
am. No. 133, 2009
rs. No. 41, 2011
rep. No. 147, 2011
S. 104-80............................
ad. No. 46, 1998
am. No. 176, 1999
S. 104-85 ............................
ad. No. 46, 1998
am. No. 176, 1999; No. 147, 2011
Note to s. 104-85 (6)...........
ad. No. 41, 2011
rep. No. 147, 2011
S. 104-90............................
ad. No. 46, 1998
S. 104-95 ............................
ad. No. 46, 1998
am. No. 176, 1999
S. 104-100..........................
ad. No. 46, 1998
am. No. 176, 1999
S. 104-105 ..........................
ad. No. 46, 1998
am. No. 176, 1999
Subdivision 104-F
S. 104-110..........................
ad. No. 46, 1998
am. No. 97, 2008
S. 104-115 ..........................
ad. No. 46, 1998
am. No. 94, 1999; No. 97, 2008
S. 104-120..........................
ad. No. 46, 1998
S. 104-125 ..........................
ad. No. 46, 1998
S. 104-130..........................
ad. No. 46, 1998
am. No. 97, 2008
Subdivision 104-G
S. 104-135..........................
ad. No. 46, 1998
am. Nos. 86, 114 and 173, 2000; No. 41, 2005;
No. 55, 2007; No. 91, 2008
Note to s. 104-135(3)
Note 2 to s. 104-135(3) .....
ad. No. 173, 2000
am. No. 101, 2006
Note to s. 104-135(4).........
ad. No. 90, 2002
S. 104-140..........................
ad. No. 46, 1998
rep. No. 90, 2002
S. 104-145..........................
ad. No. 46, 1998
rs. No. 23, 2005
am. No. 133, 2009
Subdivision 104-H
S. 104-150..........................
ad. No. 46, 1998
am. No. 173, 2000
S. 104-155 ..........................
ad. No. 46, 1998
am. No. 94,
1999; No. 114, 2000; No. 163, 2001; No. 90, 2002;
No. 162, 2005; Nos. 91 and 97, 2008
Subdivision 104-I
Heading to s. 104-160.......
rs. No. 41, 2005
Subhead. to s. 104-160(5).
rs. No. 64, 2005
S. 104-160..........................
ad. No. 46, 1998
am. No. 176, 1999; Nos. 41 and 64, 2005; No.
168, 2006; No. 133, 2009
Note 1 to s. 104-160(6)......
am. No. 41,
2005; No. 32, 2006
Note 1A to s. 104-160(6)...
ad. No. 32, 2006
rep. No. 133, 2009
Note 2 to s. 104-160(6)......
am. No. 41, 2005; No. 168, 2006
Heading to s. 104-165.......
rs. No. 41, 2005; No. 32, 2006
Subhead. to s. 104-165(1).
rs. No. 41, 2005
rep. No. 32, 2006
S. 104-165..........................
ad. No. 46, 1998
am. No. 41, 2005; Nos. 32 and 168, 2006
Note to s. 104-165.............
ad. No. 168, 2006
S. 104-166..........................
ad. No. 32, 2006
rep. No. 168, 2006
S. 104-170..........................
ad. No. 46, 1998
am. No. 176, 1999; No. 168, 2006
Subdivision 104-J
Heading to Subdiv. 104-J.
rs. No. 173, 2000
S. 104-175 ..........................
ad. No. 46, 1998
am. No. 176, 1999; No. 173, 2000;
No. 68, 2002
Note to s. 104-175 (1).........
am. No. 101, 2006
Note to s. 104-175 (7).........
ad. No. 90, 2002
S. 104-180..........................
ad. No. 46, 1998
S. 104-182..........................
ad. No. 68, 2002
Heading to s. 104-185.......
am. No. 165, 1999
rs. No. 55, 2007
S. 104-185..........................
ad. No. 94, 1999
am. No. 165, 1999; No. 173, 2000; No. 66,
2003
rs. No. 55, 2007
Note to s. 104-185(1)
Note 1 to s. 104-185(1)......
rs. No. 55, 2007
Note 2 to s. 104-185(1)......
ad. No. 173, 2000
am. No. 101, 2003; No. 101, 2006
rs. No. 55, 2007
Heading to s. 104-190.......
am. No. 165, 1999
rs. No. 55, 2007
S. 104-190..........................
ad. No. 94, 1999
am. No. 165,
1999; No. 58, 2006
rs. No. 55, 2007
am. No. 38, 2008
Note to s. 104-190(1).........
ad. No. 173, 2000
am. No. 101, 2003; No. 101, 2006
rs. No. 55, 2007; No. 38, 2008
S. 104-195..........................
ad. No. 53, 2002
S. 104-197..........................
ad. No. 55, 2007
am. No. 80, 2007
Note to s. 104-197(1).........
ad. No. 42, 2009
S. 104-198..........................
ad. No. 55, 2007
Note to s. 104-198(1).........
ad. No. 42, 2009
Subdivision 104-K
S. 104-205 ..........................
ad. No. 46, 1998
rep. No. 77,
2001
Note to s. 104-205 (3)
Note 1 to s. 104-205 (3)......
rep. No. 77, 2001
Note 2 to s. 104-205 (3)......
ad. No. 173, 2000
rep. No. 77, 2001
S. 104-210 ..........................
ad. No. 46, 1998
Note to s. 104-210 (1).........
rep. No. 101, 2006
S. 104-215 ..........................
ad. No. 46, 1998
am. Nos. 169 and 176, 1999; No. 41, 2005; No.
168, 2006
Note to s. 104-215 (5).........
rs. No. 41, 2005
S. 104-220 ..........................
ad. No. 46, 1998
am. No. 176, 1999; No. 58, 2006
S. 104-225 ..........................
ad. No. 46, 1998
am. No. 176, 1999; No. 58, 2006
S. 104-230 ..........................
ad. No. 46, 1998
am. No. 176, 1999; Nos. 89 and 114, 2000; No. 83,
2004; No. 41, 2005; Nos. 58 and 168, 2006
Note to s. 104-230 .............
ad. No. 90, 2002
Heading to s. 104-235 .......
am. No. 170, 2001
rs. No. 93, 2011
S. 104-235 ..........................
ad. No. 77, 2001
am. No. 170, 2001; No. 119, 2002;
No. 80, 2007; No. 93, 2011
Note to s. 104-235 (1B)......
ad. No. 93, 2011
S. 104-240 ..........................
ad. No. 77, 2001
am. No. 170, 2001; No. 38, 2008; No. 93,
2011
Note to s. 104-240 (1).........
rep. No. 93, 2011
Notes 1, 2 to s. 104-240 (1)
ad. No. 93, 2011
S. 104-245 ..........................
ad. No. 77, 2001
am. No. 38, 2008
Heading to s. 104-250.......
rs. No. 41, 2005
S. 104-250..........................
ad. No. 90, 2002
S. 104-255 ..........................
ad. No. 136, 2002
am. No. 78, 2007
S. 104-260..........................
ad. No. 133, 2003
S. 104-265 ..........................
ad. No. 133, 2003
S. 104-270..........................
ad. No. 101, 2004
Subdivision 104-L
Heading to Subdiv. 104-L.
rs. No. 107, 2003
Subdivision 104-L.............
ad. No. 117, 2002
S. 104-500..........................
ad. No. 117, 2002
am. No. 107, 2003
S. 104-505 ..........................
ad. No. 16, 2003
am. No. 107, 2003; No. 56, 2010
S. 104-510 ..........................
ad. No. 16, 2003
am. Nos. 67 and 107, 2003; No. 83, 2004
S. 104-515 ..........................
ad. No. 16, 2003
am. No. 107, 2003
S. 104-520..........................
ad. No. 16, 2003
am. No. 107, 2003
Note to s. 104-520(3).........
ad. No. 88, 2009
S. 104-525 ..........................
ad. No. 16, 2003
am. No. 107, 2003
S. 104-530..........................
ad. No. 16, 2003
am. No. 107, 2003; No. 58, 2006
rep. No. 56, 2010
S. 104-535..........................
ad. No. 107, 2003
Division 106
S. 106-1..............................
ad. No. 46, 1998
Subdivision 106-A
S. 106-5..............................
ad. No. 46, 1998
am. No. 77, 2001; No. 119, 2002
Subdivision 106-B
S. 106-30............................
ad. No. 46, 1998
am. No. 80, 2004
S. 106-35 ............................
ad. No. 46, 1998
Subdivision 106-C
S. 106-50............................
ad. No. 46, 1998
Subdivision 106-D
S. 106-60............................
ad. No. 46, 1998
am. No. 58, 2006
Division 108
S. 108-1..............................
ad. No. 46, 1998
Subdivision 108-A
S. 108-5..............................
ad. No. 46, 1998
Note 2 to s. 108-5(2)..........
am. No. 114, 2000; No. 101, 2006
S. 108-7..............................
ad. No. 46, 1998
Subdivision 108-B
S. 108-10............................
ad. No. 46, 1998
Note to s. 108-10(1)...........
ad. No. 169, 1999
S. 108-15............................
ad. No. 46, 1998
S. 108-17 ............................
ad. No. 46, 1998
am. No. 32, 2006
Subdivision 108-C
S. 108-20............................
ad. No. 46, 1998
S. 108-25 ............................
ad. No. 46, 1998
S. 108-30............................
ad. No. 46, 1998
am. No. 32, 2006
Subdivision 108-D
S. 108-50............................
ad. No. 46, 1998
Note to s. 108-50...............
ad. No. 173, 2000
am. No. 101, 2004
Link note to Guide ............
ad. No. 94, 1999
rep. No. 41, 2005
S. 108-55 ............................
ad. No. 46, 1998
am. Nos. 77 and 170, 2001; No. 119, 2002; No. 93,
2011
S. 108-60............................
ad. No. 46, 1998
rs. No. 77, 2001
S. 108-65 ............................
ad. No. 46, 1998
S. 108-70............................
ad. No. 46, 1998
am. No. 114, 2000; No. 77, 2001
S. 108-75............................
ad. No. 46, 1998
am. No. 77, 2001; No. 101, 2004
Note to s. 108-75(2)...........
am. No. 101, 2006
S. 108-80............................
ad. No. 46, 1998
S. 108-85 ............................
ad. No. 46, 1998
Division 109
S. 109-1..............................
ad. No. 46, 1998
Subdivision 109-A
S. 109-5..............................
ad. No. 46, 1998
am. Nos. 114 and 173, 2000; Nos. 77 and 167, 2001
S. 109-10............................
ad. No. 46, 1998
am. No. 173, 2000; No. 163,
2001; No. 162, 2005; No. 58, 2006
S. 109-15............................
ad. No. 46, 1998
rs. No. 114, 2000
Subdivision 109-B
S. 109-50............................
ad. No. 46, 1998
S. 109-55 ............................
ad. No. 46, 1998
am. No. 63, 1998; Nos. 94 and 169, 1999; Nos.
58 and 114, 2000; No. 163, 2001; No. 53, 2002; Nos. 101 and 133,
2003; No. 101, 2004; No. 41, 2005; Nos. 32 and 168, 2006;
No. 133, 2009; Nos. 19 and 56, 2010
Note to s. 109-55 ...............
ad. No. 56, 2010
S. 109-60............................
ad. No. 46, 1998
am. No. 103, 1999; No. 89, 2000; No. 41,
2005; No. 58, 2006; No. 15, 2007; Nos. 45 and 97, 2008; Nos. 88
and 133, 2009; No. 41, 2011
Division 110
S. 110-1..............................
ad. No. 46, 1998
S. 110-5..............................
ad. No. 46, 1998
S. 110-10............................
ad. No. 46, 1998
am. No. 77, 2001; Nos. 117 and 136, 2002; Nos.
16, 107 and 133, 2003; No. 101, 2004; No. 55, 2007; No. 56, 2010
Subdivision 110-A
S. 110-25 ............................
ad. No. 46, 1998
am. Nos. 16, 94 and 169, 1999; Nos. 58 and 89, 2000;
No. 169, 2001; No. 101, 2003; No. 83, 2004; Nos. 32 and 58,
2006
Note to s. 110-25 (1)
Note 2 to s. 110-25 (1)........
ad. No. 95, 2004
Note 3 to s. 110-25 (1)........
ad. No. 15, 2009
Note 1 to s. 110-25 (12)......
am. No. 32, 2006
S. 110-30............................
ad. No. 46, 1998
rep. No. 16, 1999
S. 110-35 ............................
ad. No. 46, 1998
am. Nos. 32 and 58, 2006; Nos. 56 and 136, 2010
Note to s. 110-35 (2)...........
rs. No. 94, 1999
S. 110-36............................
ad. No. 32, 2006
am. No. 45, 2008
S. 110-37............................
ad. No. 173, 2000
S. 110-38............................
ad. No. 147, 2005
am. No. 32, 2006; No. 78, 2007;
No. 16, 2010
S. 110-40............................
ad. No. 16, 1999
am. No. 173, 2000; No. 72, 2001
Notes to s. 110-40(1).........
rep. No. 97, 2008
Note to s. 110-40(1)...........
ad. No. 97, 2008
S. 110-43............................
ad. No. 16, 1999
am. No. 173, 2000; No. 72, 2001
Note to s. 110-43(1)...........
rep. No. 97, 2008
Subhead. to s. 110-45 (2)...
am. No. 114, 2000
S. 110-45 ............................
ad. No. 16, 1999
am. Nos. 164 and 176, 1999; Nos. 114 and 173, 2000;
Nos. 72 and 77, 2001; No. 119, 2002; No. 95, 2004; No. 101, 2006; No. 93,
2011
Note to s. 110-45 (2)(b)......
rep. No. 93, 2011
Subhead. to s. 110-50(2)...
am. No. 114, 2000
S. 110-50............................
ad. No. 16, 1999
am. No. 176, 1999; Nos. 114 and 173, 2000; Nos.
72 and 77, 2001; No. 95, 2004; No. 101, 2006
Heading to s. 110-53.........
rs. No. 97, 2008
S. 110-53............................
ad. No. 16, 1999
am. Nos. 114 and 173, 2000
S. 110-54............................
ad. No. 142, 2003
Subdivision 110-B
S. 110-55 ............................
ad. No. 46, 1998
am. Nos. 16, 93, 164 and 169, 1999; No. 77,
2001; No. 83, 2004; Nos. 23 and 147, 2005; Nos. 32, 58 and 101,
2006; No. 78, 2007; No. 16, 2010
Note to s. 110-55 (1)...........
ad. No. 95, 2004
S. 110-60............................
ad. No. 46, 1998
am. Nos. 16, 93, 164 and 169, 1999; No. 77,
2001; No. 23, 2005; No. 101, 2006
Division 112
S. 112-1..............................
ad. No. 46, 1998
S. 112-5..............................
ad. No. 46, 1998
am. No. 15, 2009
Subdivision 112-A
S. 112-15............................
ad. No. 46, 1998
S. 112-20............................
ad. No. 46, 1998
am. Nos. 94 and 176, 1999; No. 114, 2000; No.
58, 2006; No. 91, 2008
Note to s. 112-20(3)
Note 1 to s. 112-20(3)........
am.
No. 41, 2011
Note 2 to s. 112-20(3)........
ad.
No. 133, 2009
S. 112-25 ............................
ad. No. 46, 1998
Heading to s. 112-30.........
rs. No. 94, 1999
S. 112-30............................
ad. No. 46, 1998
am. No. 114, 2000
S. 112-35 ............................
ad. No. 46, 1998
am. No. 94, 1999
Note to s. 112-35 ...............
am. No. 94, 1999
S. 112-37............................
ad. No. 91, 2008
Subdivision 112-B
S. 112-40............................
ad. No. 46, 1998
S. 112-45 ............................
ad. No. 46, 1998
am. Nos. 77 and 167,
2001; Nos. 53 and 90, 2002; Nos. 23 and 41, 2005
S. 112-48............................
ad. No. 58, 2000
S. 112-50............................
ad. No. 46, 1998
S. 112-53............................
ad. No. 89, 2000
am. No. 14, 2009
S. 112-53AA........................
ad. No. 164, 2007
S. 112-53A..........................
ad. No. 143, 2007
S. 112-53B..........................
ad. No. 164, 2007
S. 112-53C..........................
ad. No. 136, 2010
S. 112-54............................
ad. No. 90, 2002
S. 112-54A..........................
ad. No. 19, 2010
S. 112-55 ............................
ad. No. 46, 1998
am. No. 169, 1999
S. 112-60............................
ad. No. 46, 1998
am. No. 63, 1998
S. 112-65 ............................
ad. No. 46, 1998
S. 112-70............................
ad. No. 46, 1998
rs. No. 163, 2001
S. 112-75............................
ad. No. 46, 1998
am. No. 101, 2003
rep. No. 133, 2009
S. 112-77............................
ad. No. 133, 2003
S. 112-80............................
ad. No. 46, 1998
S. 112-85 ............................
ad. No. 46, 1998
S. 112-87............................
ad. No. 46, 1998
am. No. 32, 2006; No. 97, 2008
S. 112-90............................
ad. No. 46, 1998
S. 112-92............................
ad. No. 57, 2002
S. 112-95 ............................
ad. No. 46, 1998
rs. No. 169, 1999
S. 112-97............................
ad. No. 46, 1998
am. No. 103 and
169, 1999; Nos. 89 and 173, 2000; Nos. 101 and 133, 2003; No. 101, 2004;
No. 41, 2005; Nos. 58, 101 and 168, 2006; Nos. 15, 79 and 164,
2007; Nos. 45 and 97, 2008; Nos. 15, 42, 88 and 133, 2009; Nos. 19, 56
and 79, 2010; No. 41, 2011
Subdivision 112-C
S. 112-100..........................
ad. No. 46, 1998
S. 112-105 ..........................
ad. No. 46, 1998
am. No. 90, 2002
S. 112-110..........................
ad. No. 46, 1998
Note 3 to s. 112-110..........
ad. No. 90, 2002
am. No. 97, 2008
S. 112-115 ..........................
ad. No. 46, 1998
am. Nos. 94 and 165, 1999; No. 173, 2000; No. 77,
2001; Nos. 53 and 90, 2002; No. 101, 2004; Nos. 55, 143 and 164, 2007;
No. 97, 2008; No. 136, 2010
Subdivision 112-D
S. 112-135..........................
ad. No. 46, 1998
S. 112-140..........................
ad. No. 46, 1998
am. Nos. 53 and 90, 2002
S. 112-145..........................
ad. No. 46, 1998
Note to s. 112-145
Note 2 to s. 112-145..........
ad. No. 90, 2002
am. No. 97, 2008
S. 112-150..........................
ad. No. 46, 1998
am. No. 114, 2001; Nos. 53, 57 and 117, 2002;
No. 66, 2003; No. 78, 2005; No. 58, 2006; No.164, 2007;
No. 144, 2008; No. 19, 2010
Division 114
S. 114-1..............................
ad. No. 46, 1998
am. No. 169, 1999
Note 1 to s. 114-1..............
rs. No. 169, 1999
Note 2 to s. 114-1..............
rs. No. 169, 1999
Note 3 to s. 114-1..............
rs. No. 169, 1999
am. No. 32, 2006
Note 4 to s. 114-1..............
ad. No. 169, 1999
S. 114-5..............................
ad. No. 46, 1998
am. No. 169,
1999; No. 89, 2000; No. 169, 2001; No. 32, 2006; No. 45,
2008
S. 114-10............................
ad. No. 46, 1998
am. No. 169, 1999; No. 117, 2002
Subhead. to s. 114-15(6)...
rs. No. 163, 2001
S. 114-15............................
ad. No. 46, 1998
am. No. 114, 2000; No. 163, 2001; No. 41,
2011
Note to s. 114-15(6)...........
am. No. 163, 2001
S. 114-20............................
ad. No. 46, 1998
am. No. 41, 2011
Division 115
Division 115.......................
ad. No. 169, 1999
S. 115 -1..............................
ad. No. 169, 1999
am. No. 169, 2001
Subdivision 115-A
S. 115 -5..............................
ad. No. 169, 1999
Note to s. 115 -5.................
am. No. 133, 2003
S. 115 -10............................
ad. No. 169, 1999
am. No. 89, 2000; No. 45, 2008
Note to s. 115 -10...............
rep. No. 101, 2006
S. 115 -15............................
ad. No. 169, 1999
S. 115 -20............................
ad. No. 169, 1999
rs. No. 173, 2000
am. Nos. 119 and 136, 2002; No. 101, 2006
Note to s. 115 -20(1)...........
ad. No. 169, 2001
S. 115 -25 ............................
ad. No. 169, 1999
am. No. 165, 1999; Nos. 77 and 167, 2001; No. 136,
2002; No. 133, 2003; No. 55, 2007
Note to s. 115 -25 (1)
Note 2 to s. 115 -25 (1)........
ad. No. 56, 2010
S. 115 -30............................
ad. No. 169, 1999
am. No. 173, 2000; No. 101, 2003;
No. 147, 2005; No. 56, 2007; No. 133, 2009; Nos. 19 and 56, 2010
Link note to s. 115 -30.......
rep. No. 41, 2005
S. 115 -32............................
ad. No. 56, 2010
S. 115 -34............................
ad. No. 56, 2010
S. 115 -40............................
ad. No. 169, 1999
Note to s. 115 -40...............
am. No. 56, 2010
S. 115 -45 ............................
ad. No. 169, 1999
rs. No. 173, 2000
am. No. 58, 2006
Note to s. 115 -45 (2)...........
rs. No. 58, 2006
Note to s. 115 -45 (4)...........
am. No. 56, 2010
Note to s. 115 -45 (6)...........
am. No. 56, 2010
S. 115 -50............................
ad. No. 169, 1999
am. No. 41, 2011
Link note to s. 115 -50.......
ad. No. 173, 2000
rep. No. 41, 2005
S. 115 -55 ............................
ad. No. 88, 2009
S. 115 -60............................
ad. No. 173, 2000
rep. No. 168, 2001
Subdivision 115-B
S. 115 -100..........................
ad. No. 169, 1999
rs. No. 89, 2000
am. No. 45, 2008
Subdivision 115-C
Subdivision 115-C.............
rs. No. 165,
1999
S. 115 -200..........................
ad. No. 169, 1999
rs. No. 165, 1999
am. No. 62, 2011
Link note to Guide ............
rep. No. 41, 2005
S. 115 -210 ..........................
ad. No. 169, 1999
rs. No. 165, 1999
S. 115 -215 ..........................
ad. No. 169, 1999
rs.
No. 165, 1999
am. No. 173, 2000; No. 79, 2007;
No. 32, 2008; No. 62, 2011
Heading to s. 115 -220 .......
rs. No. 79, 2007; No. 62, 2011
Subhead. to s. 115 -220 (2).
rs. No. 79, 2007
rep. No. 62, 2011
S. 115 -220 ..........................
ad. No. 169, 1999
rs. No. 165, 1999
am. No. 79, 2007
rs. No. 62, 2011
S. 115 -222..........................
ad. No. 79, 2007
rs. No. 62, 2011
S. 115 -225 ..........................
ad. No. 169, 1999
rs. No. 165, 1999; No. 62, 2011
S. 115 -227..........................
ad. No. 62, 2011
S. 115 -228..........................
ad. No. 62, 2011
Heading to s. 115 -230 .......
rs. No. 62, 2011
S. 115 -230 ..........................
ad. No. 79, 2007
am. No. 62, 2011
Subdivision 115-D
Subdivision 115-D.............
ad. No. 169, 2001
S. 115 -275 ..........................
ad. No. 169, 2001
Link note to Guide ............
rep. No. 41, 2005
S. 115 -280..........................
ad. No. 169, 2001
am. No. 64, 2005; Nos. 45 and 97, 2008
S. 115 -285 ..........................
ad. No. 169, 2001
am. No. 117, 2002; No. 164, 2007
S. 115 -290..........................
ad. No. 169, 2001
am. No. 58, 2006; No. 97, 2008
S. 115 -295..........................
ad. No. 169, 2001
Division 116
S. 116-1..............................
ad. No. 46, 1998
S. 116-5..............................
ad. No. 46, 1998
S. 116-10............................
ad. No. 46, 1998
am. No. 38, 2008
Note to s. 116-10(7)
Note 1 to s. 116-10(7)........
rs. No. 114, 2010
Note 2 to s. 116-10(7)........
ad. No. 15, 2009
Link note to Guide ............
rep. No. 41, 2005
S. 116-20............................
ad. No. 46, 1998
am. No. 176, 1999 (as am. by No. 57, 2002);
No. 77, 2001; No. 136, 2002; No. 58, 2006
S. 116-25 ............................
ad. No. 46, 1998
am. No. 58, 2000; Nos. 77 and 167, 2001; Nos.
119 and 136, 2002; No. 38, 2008; No. 19, 2010
Subhead. to s. 116-30(3)...
am. No. 114, 2000
S. 116-30............................
ad. No. 46, 1998
am. Nos. 94 and 176, 1999; No. 77, 2001; No. 136,
2002; No. 41, 2005; Nos. 78 and 164, 2007; No. 38, 2008; No.
14, 2009
Note to s. 116-30(1)...........
ad. No. 94, 1999
am. Nos. 165 and 169, 1999; No. 173, 2000; No.
55, 2007
rep. No. 56, 2010
Note to s. 116-30(2)...........
rep. No. 94, 1999
Note to s. 116-30...............
ad. No. 133, 2009
S. 116-35 ............................
ad. No. 38, 2008
S. 116-40............................
ad. No. 46, 1998
S. 116-45 ............................
ad. No. 46, 1998
am. No. 97, 2008
S. 116-50............................
ad. No. 46, 1998
am. No. 97, 2008
S. 116-55 ............................
ad. No. 46, 1998
S. 116-60............................
ad. No. 38, 2008
S. 116-65 ............................
ad. No. 46, 1998
rs. No. 58, 2006
S. 116-70............................
ad. No. 46, 1998
rs. No. 58, 2006
S. 116-75............................
ad. No. 46, 1998
rs. No. 173, 2000
S. 116-80............................
ad. No. 46, 1998
am. No. 176, 1999; No. 58, 2006
S. 116-85 ............................
ad. No. 46, 1998
am. No. 176, 1999; No. 77, 2001; No. 96,
2004
S. 116-95 ............................
ad. No. 46, 1998
am. No. 176, 1999; No. 64, 2005; No. 168,
2006
S. 116-100..........................
ad. No. 58, 2000
S. 116-105 ..........................
ad. No. 167, 2001
S. 116-110..........................
ad. No. 19, 2010
Division 118
S. 118-1..............................
ad. No. 46, 1998
am. No. 165, 1999
Note to s. 118-1.................
am. No. 93,
1999
Note 1 to s. 118-1..............
am. No. 101, 2004; No. 15, 2007
Note 2 to s. 118-1..............
ad. No. 139, 2002
Note 3 to s. 118-1..............
ad. No. 97, 2008
am. No. 88, 2009
Subdivision 118-A
Link note to Guide ............
rep. No. 41, 2005
S. 118-5..............................
ad. No. 46, 1998
S. 118-10............................
ad. No. 46, 1998
am. No. 176, 1999; No. 173, 2000; No. 77,
2001
S. 118-12 ............................
ad. No. 46, 1998
rs. No. 66, 2003
am. No. 147, 2005; No. 143, 2007;
No. 32, 2008; No. 79, 2010
S. 118-13 ............................
ad. No. 46, 1998
S. 118-14............................
ad. No. 76, 2000
rep. No. 101, 2006
Group heading to s. 118-15.............................
rep. No. 114, 2000
S. 118-15............................
ad. No. 46, 1998
rs. No. 94, 1999
rep. No. 114, 2000
S. 118-20............................
ad. No. 46, 1998
am. No. 63, 1998; No. 176, 1999; No. 66,
2003; No. 23, 2005; No. 80, 2006; No. 15, 2007; No. 91, 2008; No. 88,
2009
Note to s. 118-20(3)...........
rs. No. 15, 2007
S. 118-21 ............................
ad. No. 136, 2002
am. No. 78, 2007
S. 118-22............................
ad. No. 46, 1998
rs. No. 15, 2007
Heading to s. 118-24.........
am. No. 170, 2001
rs. No. 93, 2011
S. 118-24............................
ad. No. 164, 1999
Commonwealth Consolidated Acts