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

Schedule 4   Sovereign immunity

Part 1   Amendments

Income Tax Assessment Act 1997

4   Section 11-55 (table)


small business assets


income arising from CGT event, company or trust owned asset continuously for 15 years



sovereign entities

Subdivision 880-C