Consolidation Legislation - Index to Explanatory Memoranda
2 May 2005
Part I: Main Consolidation Provisions
Schedule 1: Consolidation provisions under the Income Tax Assessment Act 1997
Schedule 2: Consolidation provisions under the Income Tax (Transitional Provisions) Act 1997
Part II: Consolidation Consequential Amendments
Schedule 3: Capital Gains Tax
Schedule 4: Losses
Schedule 5: Administration
Schedule 6: Thin Capitalisation
Schedule 7: Research and Development
Schedule 8: Transfer of losses involving financial corporations
Schedule 9: Foreign Dividend Accounts
Schedule 10: Foreign tax credits