Legal database - View: Treasury Laws Amendment (Making Sure Multinationals Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019 (65 of 2019) - View list of provisions

Treasury Laws Amendment (Making Sure Multinationals Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019 (65 of 2019)
Front Matter
1 Short title
2 Commencement
3 Schedules
Schedule 1 Thin capitalisation
Part 1 Amendments
Income Tax Assessment Act 1936
1 Subsection 262A(2AA)
2 Paragraph 262A(3)(d)
3 Paragraph 262A(3)(e)
Income Tax Assessment Act 1997
4 Paragraph 820-583(5)(b)
5 Subsection 820-583(5)
6 Paragraph 820-583(6)(c)
7 Subsection 820-583(6)
8 Paragraph 820-680(1)(a)
9 Subsection 820-680(1) (note)
10 Subsection 820-680(1A) (note)
11 Subsections 820-680(2) to (2E)
12 Subsections 820-682(1) and (2)
13 Sections 820-683 and 820-684
14 Paragraph 820-933(4)(b)
15 Group heading (before section 820-985)
16 Section 820-985
Part 2 Application and transitional provisions
17 Revaluation of assets
18 Classification of head company
Schedule 2 Online hotel bookings
A New Tax System (Goods and Services Tax) Act 1999
1 Paragraph 83-5(2)(c)
2 Subsection 151-5(2)
3 Paragraphs 188-15(3)(c) and 188-20(3)(c)
4 Application
Schedule 3 Non-taxable re-importations of refurbished luxury cars
A New Tax System (Luxury Car Tax) Act 1999
1 After subsection 7-20(1)
2 Application