Treasury Laws Amendment (Enterprise Tax Plan) Act 2017 (Cth)

Treasury Laws Amendment (Enterprise Tax Plan) Act 2017

No. 41, 2017

Compilation No. 1

Compilation date: 1 January 2019

Includes amendments up to: Act No. 134, 2018

Registered: 9 January 2019

About this compilation

This compilation

This is a compilation of the Treasury Laws Amendment (Enterprise Tax Plan) Act 2017 that shows the text of the law as amended and in force on 1 January 2019 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register ( The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

An Act to amend the law relating to taxation, and for related purposes

1Short title

This Act is the Treasury Laws Amendment (Enterprise Tax Plan) Act 2017.

2Commencement

1. (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.

Commencement information
Column 1	Column 2	Column 3
Provisions	Commencement	Date/Details
1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table	The day this Act receives the Royal Assent.	19 May 2017
2. Schedule 1, Part 1	1 July 2016.	1 July 2016
3. Schedule 1, Part 2	1 July 2017.	1 July 2017
4. Schedule 1, Part 3	1 July 2018.	1 July 2018
6. Schedule 1, Part 10	1 July 2020.	1 July 2020
7. Schedule 1, Part 11	1 July 2021.	1 July 2021
8. Schedule 1, Part 12	The day this Act receives the Royal Assent.	19 May 2017
9. Schedule 2, Part 1	1 July 2016.	1 July 2016
11. Schedule 2, Part 3	1 July 2020.	1 July 2020
12. Schedule 2, Part 4	1 July 2021.	1 July 2021
13. Schedule 2, Part 5	The day this Act receives the Royal Assent.	19 May 2017
14. Schedule 3, Part 1	1 July 2016.	1 July 2016
15. Schedule 3, Part 2	The day this Act receives the Royal Assent.	19 May 2017
16. Schedule 4, Part 1	1 July 2016.	1 July 2016
17. Schedule 4, Part 3	The day this Act receives the Royal Assent.	19 May 2017
18. Schedule 5, Part 1	1 July 2016.	1 July 2016
19. Schedule 5, Part 2	1 July 2017.	1 July 2017
21. Schedule 5, Part 5	1 July 2020.	1 July 2020
22. Schedule 5, Part 6	1 July 2021.	1 July 2021

Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.

1. (2)

   Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.

3Schedules

Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1—Reducing the corporate tax rate

Part 1Amendments commencing 1 July 2016

Income Tax Rates Act 1986

1

Paragraph 23(2)(a)

Omit “28.5%”, substitute “27.5%”.

2

Paragraph 23(3)(b)

Repeal the paragraph, substitute:

1. (b)

   in respect of the standard component:

   1. (i)

      if the company is a small business entity for a year of income—27.5%; or

   2. (ii)

      otherwise—30%.

3

Paragraph 23(4)(c)

Repeal the paragraph, substitute:

1. (c)

   in respect of so much of the taxable income as exceeds the PDF component:

   1. (i)

      if the company is a small business entity for a year of income—27.5%; or

   2. (ii)

      otherwise—30%.

4

Subparagraph 23(6)(b)(i)

Omit “$863”, substitute “$832”.

5

Paragraph 23(7)(a)

Omit “42.75%”, substitute “41.25%”.

6

Paragraph 25(a)

Omit “28.5%”, substitute “27.5%”.

Part 2Amendments commencing 1 July 2017

Income Tax Rates Act 1986

7

Subsection 3(1)

Insert:

base rate entity has the meaning given by section 23AA.

8

Paragraph 23(2)(a)

Omit “small business entity”, substitute “base rate entity”.

9

Subparagraph 23(3)(b)(i)

Omit “small business entity”, substitute “base rate entity”.

10

Subparagraph 23(4)(c)(i)

Omit “small business entity”, substitute “base rate entity”.

11

Subparagraph 23(6)(b)(i)

Omit “small business entity”, substitute “base rate entity”.

12

Paragraph 23(7)(a)

Omit “small business entity”, substitute “base rate entity”.

13

After section 23

Insert:

23AAMeaning of base rate entity

An entity is a base rate entity for a year of income if:

1. (a)

   it carries on a business (within the meaning of the Income Tax Assessment Act 1997) in the year of income; and

2. (b)

   its aggregated turnover (within the meaning of that Act) for the year of income, worked out as at the end of that year, is less than $25 million.

14

Paragraph 25(a)

Omit “small business entity”, substitute “base rate entity”.

15

Paragraph 28A(a)

Omit “the rate specified in paragraph 23(2)(b) (about companies other than small business entities)”, substitute “the rate specified in paragraph 23(2)(b) of this Act”.

Part 3Amendments commencing 1 July 2018

Income Tax Rates Act 1986

16

Paragraph 23AA(b)

Omit “$25 million”, substitute “$50 million”.

Part 10Amendments commencing 1 July 2020

Income Tax Rates Act 1986

39

Paragraph 23(2)(a)

Omit “27.5%”, substitute “26%”.

40

Subparagraph 23(3)(b)(i)

Omit “27.5%”, substitute “26%”.

41

Subparagraph 23(4)(c)(i)

Omit “27.5%”, substitute “26%”.

42

Subparagraph 23(6)(b)(i)

Omit “$832”, substitute “$788”.

43

Paragraph 23(7)(a)

Omit “41.25%”, substitute “39%”.

44

Paragraph 25(a)

Omit “27.5%”, substitute “26%”.

Part 11Amendments commencing 1 July 2021

Income Tax Rates Act 1986

45

Paragraph 23(2)(a)

Omit “26%”, substitute “25%”.

46

Subparagraph 23(3)(b)(i)

Omit “26%”, substitute “25%”.

47

Subparagraph 23(4)(c)(i)

Omit “26%”, substitute “25%”.

48

Subparagraph 23(6)(b)(i)

Omit “$788”, substitute “$762”.

49

Paragraph 23(7)(a)

Omit “39%”, substitute “37.5%”.

50

Paragraph 25(a)

Omit “26%”, substitute “25%”.

Part 12Application of amendments

57

Application of amendments

(1) Subject to the following subitems, the amendments made by Part 1 of this Schedule apply to the 2016‑17 year of income and later years of income.

(2) Subject to the following subitems, the amendments made by Part 2 of this Schedule apply to the 2017‑18 year of income and later years of income.

(3) Subject to the following subitems, the amendments made by Part 3 of this Schedule apply to the 2018‑19 year of income and later years of income.

(10) Subject to the following subitem, the amendments made by Part 10 of this Schedule apply to the 2020‑21 year of income and later years of income.

(11) The amendments made by Part 11 of this Schedule apply to the 2021‑22 year of income and later years of income.

Schedule 2Amount of tax discount for unincorporated small businessesPart 1Amendments commencing 1 July 2016

Income Tax Assessment Act 1997

1

Subsection 328‑360(1)

Omit “5%”, substitute “8%”.

Part 3Amendments commencing 1 July 2020

Income Tax Assessment Act 1997

3

Subsection 328‑360(1)

Omit “8%”, substitute “13%”.

Part 4Amendments commencing 1 July 2021

Income Tax Assessment Act 1997

4

Subsection 328‑360(1)

Omit “13%”, substitute “16%”.

Part 5Application of amendments

5

Application of amendments

(1) Subject to the following subitems, the amendments made by Part 1 of this Schedule apply to the 2016‑17 income year and later income years.

(3) Subject to the following subitem, the amendments made by Part 3 of this Schedule apply to the 2020‑21 income year and later income years.

(4) The amendments made by Part 4 of this Schedule apply to the 2021‑22 income year and later income years.

Schedule 3Access to small business concessions, etc.Part 1Amendments

Income Tax Assessment Act 1997

1

Section 152‑5

Omit:

1. (a)

   the entity must be a small business entity or a partner in a partnership that is a small business entity, or the net value of assets that the entity and related entities own must not exceed $6,000,000;

substitute:

1. (a)

   the entity must be a CGT small business entity or a partner in a partnership that is a CGT small business entity, or the net value of assets that the entity and related entities own must not exceed $6,000,000;

2

Subparagraph 152‑10(1)(c)(i)

Omit “*small business entity”, substitute “*CGT small business entity”.

3

Subparagraph 152‑10(1)(c)(iii)

Omit “small business entity”, substitute “CGT small business entity”.

4

Paragraph 152‑10(1)(c) (note)

Repeal the note.

5

After subsection 152‑10(1)

Insert:

CGT small business entity

1. (1AA)

   You are a CGT small business entity for an income year if:

   1. (a)

      you are a *small business entity for the income year; and

   2. (b)

      you would be a small business entity for the income year if each reference in section 328‑110 to $10 million were a reference to $2 million.

   Note: For the purposes of subsection (1A) or (1B), in determining whether an entity would be a small business entity, see also sections 152‑48 and 152‑78.

6

Paragraph 152‑10(1A)(a)

Omit “*small business entity”, substitute “*CGT small business entity”.

7

Paragraph 152‑10(1A)(d)

Omit “small business entity”, substitute “CGT small business entity”.

8

Subsection 152‑10(1A) (note 2)

Repeal the note.

9

Paragraph 152‑10(1B)(b)

Omit “*small business entity”, substitute “*CGT small business entity”.

10

Subsection 152‑10(1B) (note 1)

Repeal the note.

11

Subsection 152‑10(1B) (note 2)

Omit “Note 2”, substitute “Note”.

12

Subsection 152‑48(1)

Omit “*small business entity”, substitute “*CGT small business entity”.

13

Section 152‑100

Omit “small business entity”, substitute “CGT small business entity”.

14

At the end of subsection 328‑10(1)

Add:

Note 1: The CGT concessions mentioned in items 1, 2, 3 and 4 of the table apply only if you are a CGT small business entity (see section 152‑10).

Note 2: The small business income tax offset mentioned in item 6A of the table applies only if you are a small business entity as defined for the purposes of Subdivision 328‑F (see section 328‑357).

15

Paragraph 328‑110(1)(b)

Omit “$2 million” (wherever occurring), substitute “$10 million”.

16

Subsection 328‑110(3) (heading)

Repeal the heading, substitute:

Exception: aggregated turnover for 2 previous income years was $10 million or more

17

Paragraph 328‑110(3)(b)

Omit “$2 million”, substitute “$10 million”.

18

Paragraph 328‑110(4)(b)

Omit “$2 million”, substitute “$10 million”.

19

Section 328‑350

Repeal the section, substitute:

328‑350What this Subdivision is about

You may be entitled to a tax offset if you are an individual:

1. (a)

   who is a small business entity; or

2. (b)

   whose assessable income includes a share of the net small business income of an unincorporated small business entity; or

3. (c)

   whose assessable income includes an amount because you are a partner in a partnership, or a beneficiary in a trust, that is a small business entity.

In working out whether you are or another entity is a small business entity, a special $5 million turnover threshold applies (see section 328‑357).

20

After section 328‑355

Insert:

328‑357Special meaning of small business entity for the purposes of this Subdivision—$5 million turnover threshold

For the purposes of this Subdivision, in working out whether you are a *small business entity for an income year, assume that each reference in section 328‑110 to $10 million were a reference to $5 million.

21

Subsection 995‑1(1)

Insert:

CGT small business entity has the meaning given by subsection 152‑10(1AA).

Part 2Application of amendments

22

Application of amendments

(1) Subject to the following subitems, the amendments made by Part 1 of this Schedule apply to the 2016‑17 income year and later income years.

(2) The following apply to CGT events happening on or after the start of the 2016‑17 income year:

1. (a)

   the amendments made by items 1 to 13 of this Schedule;

2. (b)

   any other amendments made by this Schedule, to the extent that they relate to the amendments mentioned in paragraph (a).

(3) The amendments made by items 15 to 18 of this Schedule, to the extent that they relate to the operation of the Fringe Benefits Tax Assessment Act 1986, apply to the FBT year starting on 1 April 2017 and to later FBT years.

Schedule 4Main consequential amendments relating to imputationPart 1Amendments commencing 1 July 2016

Income Tax Assessment Act 1997

1

Subsection 36‑55(2) (method statement, step 2)

Omit “the *standard corporate tax rate”, substitute “the entity’s *corporate tax rate for imputation purposes for that year”.

2

Subsection 197‑45(2) (formula)

Repeal the formula, substitute:

3

Subsection 197‑45(2)

Insert:

applicable gross‑up rate means the company’s *corporate tax gross‑up rate for the income year in which the franking debit arises.

4

Subsection 197‑60(3) (paragraph (a) of the definition of applicable tax rate)

Omit “the *standard corporate tax rate”, substitute “the company’s *corporate tax rate for imputation purposes for the income year in which the choice is made”.

5

Subsection 197‑60(4) (formula)

Repeal the formula, substitute:

6

At the end of subsection 197‑60(4)

Add:

where:

applicable gross‑up rate means the company’s *corporate tax gross‑up rate for the income year in which the choice is made.

7

Subsection 197‑65(3) (formula)

Repeal the formula, substitute:

8

Subsection 197‑65(3)

Insert:

applicable gross‑up rate means the company’s *corporate tax gross‑up rate for the income year in which the franking debit arises.

9

Subsection 200‑25(1)

Omit “the standard corporate tax rate”, substitute “the entity’s corporate tax rate for imputation purposes for the income year in which the distribution is made”.

10

Section 202‑55

Omit “the current standard corporate tax rate”, substitute “the entity’s corporate tax rate for imputation purposes for the income year in which the distribution is made”.

11

Subsection 202‑60(2) (formula)

Repeal the formula, substitute:

12

At the end of subsection 202‑60(2)

Add:

where:

applicable gross‑up rate means the *corporate tax gross‑up rate of the entity making the distribution for the income year in which the distribution is made.

13

Subsection 203‑50(2) (formula)

Repeal the formula, substitute:

14

Subsection 203‑50(2)

Insert:

applicable gross‑up rate means the *corporate tax gross‑up rate of the entity making the distribution for the income year in which the distribution is made.

15

Subsection 215‑20(2) (formula)

Repeal the formula, substitute:

16

At the end of subsection 215‑20(2)

Add:

where:

applicable gross‑up rate means the *corporate tax gross‑up rate of the entity making the distribution for the income year in which the distribution is made.

17

Subsection 705‑90(3) (formula)

Repeal the formula, substitute:

18

At the end of subsection 705‑90(3)

Add:

where:

applicable gross‑up rate means the joining entity’s *corporate tax gross‑up rate for the income year that ends, or, if section 701‑30 applies, for the income year that is taken by subsection (3) of that section to end, at the joining time.

19

Paragraph 707‑310(3A)(c) (formula)

Repeal the formula, substitute:

20

Section 976‑1 (formula)

Repeal the formula, substitute:

21

At the end of section 976‑1

Add:

where:

applicable gross‑up rate means the *corporate tax gross‑up rate of the entity making the distribution for the income year in which the distribution is made.

22

Section 976‑10 (formula)

Repeal the formula, substitute:

23

At the end of section 976‑10

Add:

where:

applicable gross‑up rate means the *corporate tax gross‑up rate of the entity making the distribution for the income year in which the distribution is made.

24

Section 976‑15 (formula)

Repeal the formula, substitute:

25

At the end of section 976‑15

Add:

where:

applicable gross‑up rate means the *corporate tax gross‑up rate of the entity making the distribution for the income year in which the distribution is made.

26

Subsection 995‑1(1) (definition of corporate tax gross‑up rate)

Repeal the definition, substitute:

corporate tax gross‑up rate, of an entity for an income year, means the amount worked out using the following formula:

27

Subsection 995‑1(1) (definition of corporate tax rate)

Repeal the definition, substitute:

corporate tax rate:

1. (a)

   in relation to a company to which paragraph 23(2)(a) of the Income Tax Rates Act 1986 applies—means the rate of tax in respect of the taxable income of a company covered by that paragraph; or

2. (b)

   in relation to another entity—means the rate of tax in respect of the taxable income of a company covered by paragraph 23(2)(b) of that Act.

28

Subsection 995‑1(1)

Insert:

corporate tax rate for imputation purposes, of an entity for an income year, means:

1. (a)

   unless paragraph (b) applies—the entity’s *corporate tax rate for the income year, worked out on the assumption that the entity’s *aggregated turnover for the income year is equal to its aggregated turnover for the previous income year; or

2. (b)

   if the entity did not exist in the previous income year—the rate of tax in respect of the taxable income of a company covered by paragraph 23(2)(a) of the Income Tax Rates Act 1986.

29

Subsection 995‑1(1) (definition of standard corporate tax rate)

Repeal the definition.

Part 3Application of amendments

58Application of amendments

The amendments made by Part 1 of this Schedule apply to the 2016‑17 income year and later income years.

Schedule 5—Other consequential amendments

Part 1Amendments commencing 1 July 2016

Income Tax Assessment Act 1997

1

Paragraph 65‑30(2)(a)

Omit “0.285”, substitute “0.275”.

2

Paragraph 65‑35(3A)(a)

Omit “28.5”, substitute “27.5”.

Part 2Amendments commencing 1 July 2017

Income Tax Assessment Act 1997

3

Subsection 36‑17(5) (example)

Omit “For the 2015‑16 income year, Company A (which is not a small business entity)”, substitute “For the 2017‑18 income year, Company A (which is not a base rate entity)”.

4

Subsection 36‑55(1) (example)

Omit “For the 2015‑16 income year, Company E (which is not a small business entity)”, substitute “For the 2017‑18 income year, Company E (which is not a base rate entity)”.

5

Subsection 36‑55(2) (example)

Omit “2002‑2003”, substitute “2017‑2018”.

6

Paragraph 65‑30(2)(a)

Omit “*small business entity”, substitute “base rate entity (within the meaning of the Income Tax Rates Act 1986)”.

7

Paragraph 65‑35(3A)(a)

Omit “*small business entity”, substitute “base rate entity (within the meaning of the Income Tax Rates Act 1986)”.

8

Subsection 115‑280(3) (example)

Omit “A listed investment company (which is not a small business entity)”, substitute “A listed investment company (which is not a base rate entity)”.

Part 5Amendments commencing 1 July 2020

Income Tax Assessment Act 1997

19

Paragraph 65‑30(2)(a)

Omit “0.275”, substitute “0.26”.

20

Paragraph 65‑35(3A)(a)

Omit “27.5”, substitute “26”.

Part 6Amendments commencing 1 July 2021

Income Tax Assessment Act 1997

21

Paragraph 65‑30(2)(a)

Omit “0.26”, substitute “0.25”.

22

Paragraph 65‑35(3A)(a)

Omit “26”, substitute “25”.

Endnotes

Endnote 1About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.

Endnote 2Abbreviation key

ad = added or inserted	o = order(s)
am = amended	Ord = Ordinance
amdt = amendment	orig = original
c = clause(s)	par = paragraph(s)/subparagraph(s)
C[x] = Compilation No. x	/sub‑subparagraph(s)
Ch = Chapter(s)	pres = present
def = definition(s)	prev = previous
Dict = Dictionary	(prev…) = previously
disallowed = disallowed by Parliament	Pt = Part(s)
Div = Division(s)	r = regulation(s)/rule(s)
ed = editorial change	reloc = relocated
exp = expires/expired or ceases/ceased to have	renum = renumbered
effect	rep = repealed
F = Federal Register of Legislation	rs = repealed and substituted
gaz = gazette	s = section(s)/subsection(s)
LA = Legislation Act 2003	Sch = Schedule(s)
LIA = Legislative Instruments Act 2003	Sdiv = Subdivision(s)
(md) = misdescribed amendment can be given	SLI = Select Legislative Instrument
effect	SR = Statutory Rules
(md not incorp) = misdescribed amendment	Sub‑Ch = Sub‑Chapter(s)
cannot be given effect	SubPt = Subpart(s)
mod = modified/modification	underlining = whole or part not
No. = Number(s)	commenced or to be commenced

Endnote 3Legislation history

Act	Number and year	Assent	Commencement	Application, saving and transitional provisions
Treasury Laws Amendment (Enterprise Tax Plan) Act 2017	41, 2017	19 May 2017	Sch 1 (items 1–6), Sch 2 (item 1), Sch 3 (items 1–21), Sch 4 (items 1–29) and Sch 5 (items 1, 2): 1 July 2016 (s 2(1) items 2, 9, 14, 16, 18) Sch 1 (items 7–15) and Sch 5 (items 3–8): 1 July 2017 (s 2(1) items 3, 19) Sch 1 (item 16): 1 July 2018 (s 2(1) item 4) Sch 1 (items 33–38), Sch 2 (item 2) and Sch 5 (items 17, 18): 1 July 2024 (s 2(1) items 5, 10, 20) Sch 1 (items 39–44), Sch 2 (item 3) and Sch 5 (items 19, 20): 1 July 2020 (s 2(1) items 6, 11, 21) Sch 1 (items 45–50), Sch 2 (item 4) and Sch 5 (items 21, 22): 1 July 2021 (s 2(1) items 7, 12, 22) Remainder: 19 May 2017 (s 2(1) items 1, 8, 13, 15, 17)
Treasury Laws Amendment (Lower Taxes for Small and Medium Businesses) Act 2018	134, 2018	25 Oct 2018	1 Jan 2019 (s 2(1) item 1)	—

Endnote 4Amendment history

Provision affected	How affected
s 2.........................................	am No 134, 2018
Schedule 1
Part 9.....................................	rep No 134, 2018
item 33...................................	rep No 134, 2018
item 34...................................	rep No 134, 2018
item 35...................................	rep No 134, 2018
item 36...................................	rep No 134, 2018
item 37...................................	rep No 134, 2018
item 38...................................	rep No 134, 2018
Part 10
Part 10...................................	rs No 134, 2018
item 39...................................	rs No 134, 2018
item 40...................................	rs No 134, 2018
item 41...................................	rs No 134, 2018
item 42...................................	rs No 134, 2018
item 43...................................	rs No 134, 2018
item 44...................................	rs No 134, 2018
Part 11
Part 11 heading.......................	rs No 134, 2018
Part 12
item 57...................................	am No 134, 2018
Schedule 2
Part 2.....................................	rep No 134, 2018
item 2....................................	rep No 134, 2018
Part 3
Part 3.....................................	rs No 134, 2018
item 3....................................	rs No 134, 2018
Part 4
Part 4 heading.........................	rs No 134, 2018
Part 5
item 5....................................	am No 134, 2018
Schedule 5
Part 4.....................................	rep No 134, 2018
item 17...................................	rep No 134, 2018
item 18...................................	rep No 134, 2018
Part 5
Part 5.....................................	rs No 134, 2018
item 19...................................	rs No 134, 2018
item 20...................................	rs No 134, 2018
Part 6
Part 6 heading.........................	rs No 134, 2018