Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019 (34 of 2019)

Schedule 1   Non-concessional MIT income

Part 1   Main amendments

Taxation Administration Act 1953

9   After paragraph 12-395(3)(aa) in Schedule 1


(ab) must specify the extent (if any) to which the payment is, or is attributable to, *non-concessional MIT income (see section 12-435); and