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Treasury Laws Amendment (2018 Measures No. 4) Act 2019 (8 of 2019)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 Direction powers
- Part 1 Direction to pay superannuation guarantee charge
- Taxation Administration Act 1953
- 1 At the end of Division 265 in Schedule 1
- 2 Application of superannuation guarantee charge direction provisions
- Part 2 Education directions
- Taxation Administration Act 1953
- 3 After paragraph 8C(1)(f)
- 4 After Division 382 in Schedule 1
- 5 Application of education direction provisions
- Part 3 Consequential amendments
- Administrative Decisions (Judicial Review) Act 1977
- 6 After paragraph (gab) of Schedule 1
- Taxation Administration Act 1953
- 7 After paragraph 14ZW(1)(bh)
- 8 Paragraph 298-5(c) in Schedule 1
- Schedule 2 Disclosure of information about non-compliance
- Taxation Administration Act 1953
- 1 Subsection 355-65(3) in Schedule 1 (table item 7, column headed "and the record or disclosure ...", paragraph (a))
- 2 Subsection 355-65(3) in Schedule 1 (after table item 7)
- 3 Subsection 355-65(9) in Schedule 1
- 4 Application - disclosure of information
- Schedule 3 Single touch payroll reporting
- Part 1 Single touch payroll reporting
- Income Tax Assessment Act 1997
- 1 Subsection 995-1(1) (definition of substantial employer)
- Taxation Administration Act 1953
- 2 Paragraph 8AAZLGB(1)(a)
- 3 Paragraph 8AAZLGB(3)(b)
- 4 Section 389-1 in Schedule 1
- 5 Section 389-5 in Schedule 1 (heading)
- 6 Subsection 389-5(1) in Schedule 1
- 7 Subsection 389-5(6) in Schedule 1
- 8 Subsections 389-15(1) and (2) in Schedule 1
- 9 Subsection 389-15(3) in Schedule 1 (heading)
- 10 Application - required reporting
- Part 2 Reporting of salary sacrifice amounts
- Taxation Administration Act 1953
- 11 Paragraphs 8K(2A)(a) and 8N(2)(a)
- 12 Paragraph 284-75(8)(a) in Schedule 1
- 13 Subsection 286-75(1) in Schedule 1 (note)
- 14 Subsection 389-5(1) in Schedule 1 (table item 2)
- 15 Subsection 389-25(1) in Schedule 1
- 16 Application
- Schedule 4 Fund reporting
- Part 1 Grace period for member information statements
- Taxation Administration Act 1953
- 1 After subsection 8K(2A)
- 2 At the end of section 8N
- 3 Subsection 284-75(8) in Schedule 1 (heading)
- 4 At the end of section 284-75 in Schedule 1
- 5 After section 390-5 in Schedule 1
- Part 2 Employer reporting of superannuation contributions
- Taxation Administration Act 1953
- 6 Subsection 389-5(1) in Schedule 1 (table item 3)
- 7 Application
- Part 3 Statements for lost members
- Superannuation (Unclaimed Money and Lost Members) Act 1999
- 8 Section 7
- 9 Section 8 (definition of lost member)
- 10 Part 4
- 11 Subsection 24HA(1)
- 12 Subsections 25(3) and 26(3)
- 13 Section 27
- 14 Paragraph 29(1)(b)
- 15 Subsection 44(1)
- 16 Application of amendments
- 17 Transitional provisions
- Taxation Administration Act 1953
- 18 At the end of subsection 390-5(9) in Schedule 1
- Schedule 5 Compliance measures
- Part 1 Penalties relating to estimates
- Taxation Administration Act 1953
- 1 Subsection 269-10(1) in Schedule 1 (table item 4)
- 2 Subsection 269-10(1) in Schedule 1 (note)
- 3 At the end of section 269-10 in Schedule 1
- 4 After subsection 269-15(2) in Schedule 1
- 5 After subsection 269-35(3) in Schedule 1
- 6 Application
- Part 2 Director penalties
- Taxation Administration Act 1953
- 7 Subsection 269-30(2) in Schedule 1 (table, heading to column 2)
- 8 Subsection 269-30(2) in Schedule 1 (table item 1, column 2)
- 9 Subsection 269-30(2) in Schedule 1 (table item 2, column 1)
- 10 Subsection 269-30(2) in Schedule 1 (table item 2, column 2)
- 11 Subsection 269-30(2) in Schedule 1 (at the end of the table)
- 12 Subsection 269-30(3) in Schedule 1
- 13 Application
- Part 3 Orders to provide security
- Taxation Administration Act 1953
- 14 At the end of Subdivision 255-D in Schedule 1
- 15 Application
- Schedule 6 Amendments relating to employee commencement
- Part 1 Disclosure of tax file numbers
- Income Tax Assessment Act 1936
- 1 Section 202CG
- 2 Application
- Part 2 Withholding information
- Taxation Administration Act 1953
- 3 Subsection 355-50(2) in Schedule 1 (at the end of the table)
- Part 3 Superannuation choice
- Taxation Administration Act 1953
- 4 Subsection 355-65(3) in Schedule 1 (at the end of the table)
- Schedule 7 Information sharing
- Part 1 Tax file number sharing and verification
- Income Tax Assessment Act 1936
- 1 At the end of Part VA
- Part 2 Providing information to the Repatriation Commission
- Taxation Administration Act 1953
- 2 Subsection 355-65(2) in Schedule 1 (table item 3, column headed "and the record or disclosure ...")
- Schedule 8 Miscellaneous amendments
- Part 1 Amendments to commencement provisions
- Superannuation Legislation Amendment (MySuper Core Provisions) Act 2012
- 1 Subsection 2(1) (table item 3)
- Part 2 Amendments to application provisions
- Tax Laws Amendment (Implementation of the Common Reporting Standard) Act 2016
- 2 Subitem 15(3) of Schedule 1
- Part 3 Road user charge
- Fuel Tax Act 2006
- 3 Subsections 43-10(7) and (8)
- 4 Subsection 43-10(11A)
- 5 Subsection 43-10(12)
- 6 Saving provision - Transport Minister's determinations
- 7 Rate for working out amount of road user charge
- Part 4 Seasonal Workers Program
- Income Tax Assessment Act 1997
- 8 Subparagraph 840-905(b)(ii)
- Taxation Administration Act 1953
- 9 Subparagraph 12-319A(b)(ii) in Schedule 1
- 10 Application of amendments
- 11 Continued application of the old law in relation to holders of a Special Program Visa (subclass 416)
- Part 5 Offshore information notices
- Income Tax Assessment Act 1936
- 12 Section 264A
- Income Tax Assessment Act 1997
- 13 Subsection 995-1(1)
- Petroleum Resource Rent Tax Assessment Act 1987
- 14 Section 108A
- Register of Foreign Ownership of Water or Agricultural Land Act 2015
- 15 Section 33
- Taxation Administration Act 1953
- 16 Paragraph 8J(2)(k)
- 17 At the end of subsection 8J(2)
- 18 Before section 353-10 in Schedule 1
- 19 At the end of Division 353 in Schedule 1
- Part 6 Various amendments
- A New Tax System (Goods and Services Tax) Act 1999
- 20 Section 195-1 (note to the definition of taxable supply)
- Competition and Consumer Act 2010
- 21 Section 44AAJ
- 22 Application of amendment
- Crimes (Taxation Offences) Act 1980
- 23 Subsection 3(1) (paragraph (b) of the definition of income tax)
- Fringe Benefits Tax Assessment Act 1986
- 24 Paragraphs 135T(1)(a) to (k)
- 25 Application of amendments
- Fuel Tax Act 2006
- 26 Subsection 43-5(1)
- Income Tax Assessment Act 1936
- 27 Subsection 26BC(9D)
- 28 Section 121EJ
- 29 Subsection 159GP(1)
- 30 Subsection 159GP(1) (definition of ineligible annuity)
- 31 Application of amendment
- 32 Sections 163A, 163AA and 163B
- 33 Subparagraph 177C(2)(a)(i)
- 34 Subparagraphs 254(2)(a)(i) and 255(4)(a)(i)
- Income Tax Assessment Act 1997
- 35 Subsection 30-45(2) (cell at table item 4.2.11, column headed "Fund, authority or institution")
- 36 Application of amendment
- 37 Subsection 30-80(2) (cell at table item 9.2.15, column headed "Fund, authority or institution")
- 38 Application of amendment
- 39 Section 30-105 (table item 13.2.20, column headed "Fund, authority or institution")
- 40 Application of amendment
- 41 Section 30-315 (table item 45B)
- 42 Section 30-315 (table item 89A)
- 43 After paragraph 307-80(3)(a)
- 44 Application of amendment
- 45 Subsection 311-55(1) (note)
- 46 Subsection 995-1(1)
- Income Tax (Transitional Provisions) Act 1997
- 47 Division 67
- Taxation Administration Act 1953
- 48 Paragraph 3B(1AA)(d)
- 49 Subsection 8AAB(4) (table item 9)
- 50 Subsection 8AAB(4) (table item 10)
- 51 Subsection 8AAZLGA(3) (note)
- 52 Subsection 8W(1C) (definitions of adjusted reset cost base asset setting amount and original reset cost base asset setting amount)
- 53 Subsection 8W(1C) (paragraph (a) of the definition of tax on capital gain)
- 54 Subsection 8W(1C) (paragraph (b) of the definition of tax on capital gain)
- 55 Subsection 8W(4)
- 56 Paragraph 18-135(3)(b) in Schedule 1 (example)
- 57 Subsection 250-10(1) in Schedule 1 (table item 50)
- 58 Subsection 340-10(2) in Schedule 1 (table item 1)
- 59 Subsection 340-10(2) in Schedule 1 (table item 3)
- 60 Subsection 340-10(2) in Schedule 1 (table item 5)
- 61 Subsection 355-65(4) in Schedule 1 (cell at table item 1, column headed "The record is made for or the disclosure is to ...")
- 62 Section 396-65 in Schedule 1
- 63 Application of amendment
- Taxation (Interest on Overpayments and Early Payments) Act 1983
- 64 Subparagraph 8A(1)(a)(va)
- 65 Subparagraph 8A(1)(a)(vb)
- 66 Part IIIA (heading)
- 67 Subparagraph 12A(1)(a)(i)
- 68 Paragraph 12A(1)(b)
- 69 Subsection 12A(1)
- 70 Section 12B
- Part 7 Transitional arrangements relating to the disclosure of information
- Superannuation (Resolution of Complaints) Act 1993
- 71 Subsection 63(2)
- 72 After subsection 63(2B)
- 73 Subsection 63(3B)
- 74 Subsection 63(5)
- 75 Application of amendments
- Schedule 9 Deductible gift recipients
- Income Tax Assessment Act 1997
- 1 In the appropriate position in section 30-95 (table)
- 2 In the appropriate position in subsection 30-100(2) (table)
- 3 In the appropriate position in section 30-105 (table)
- 4 Section 30-315 (after table item 24B)
- 5 Section 30-315 (after table item 49B)
- 6 Section 30-315 (after table item 112AF)
- Schedule 10 Further deductible gift recipients
- Income Tax Assessment Act 1997
- 1 Subsection 30-25(2) (at the end of the table)
- 2 Subsection 30-45(2) (at the end of the table)
- 3 Section 30-90 (at the end of the table)
- 4 Section 30-95 (at the end of the table)
- 5 Section 30-105 (at the end of the table)
- 6 Section 30-315 (after table item 27)
- 7 Section 30-315 (after table item 82A)
- 8 Section 30-315 (after table item 94)
- 9 Section 30-315 (table items 111A, 111AAA and 111AA)
- 10 Section 30-315 (after table item 121A)
- Schedule 11 Extending DGR status to entities promoting Indigenous languages
- Income Tax Assessment Act 1997
- 1 Subsection 30-300(2)
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