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Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) Act 2019 (95 of 2019)
Front Matter
1 Short title
2 Commencement
3 Schedules
Schedule 1 Tax treatment of concessional loans involving tax exempt entities
Income Tax Assessment Act 1936
1 At the end of subsection 57-25(3) in Schedule 2D
2 At the end of subsection 57-30(2) in Schedule 2D
3 After section 57-30 in Schedule 2D
4 At the end of Division 57 in Schedule 2D
5 Application of amendments
Schedule 2 Enhancing the integrity of the small business CGT concessions in relation to partnerships
Income Tax Assessment Act 1997
1 Section 152-5
2 After subsection 152-10(2B)
3 Application
Schedule 3 Limiting deductions for vacant land
Income Tax Assessment Act 1997
1 Section 12-5 (before table item headed "land degradation")
2 Section 12-5 (table item headed "land degradation")
3 After section 26-100
4 Application of amendments
Schedule 4 Extending anti-avoidance rules for circular trust distributions
Income Tax Assessment Act 1936
1 Subsection 102UC(4) (paragraph (b) of the definition of excluded trust)
2 Subsection 102UC(4) (paragraphs (c), (d) and (e) of the definition of excluded trust)
3 After paragraph 102UK(1)(c)
4 After paragraph 102UT(1)(b)
Taxation Administration Act 1953
5 Subparagraph 12-175(1)(c)(ii) in Schedule 1
6 Application of amendments
Schedule 5 Disclosure of business tax debts
Income Tax Assessment Act 1997
1 Subsection 995-1(1)
Taxation Administration Act 1953
2 After section 355-70 in Schedule 1
3 At the end of Subdivision 355-C in Schedule 1
4 Application of amendments
Schedule 6 Electronic invoicing
Taxation Administration Act 1953
1 Title
2 At the end of Part IA
Schedule 7 Salary sacrifice integrity
Superannuation Guarantee (Administration) Act 1992
1 Subsection 6(1)
2 At the end of Part 2
3 Subsection 19(1) (formula)
4 At the end of subsection 19(1)
5 Subsection 19(3)
6 Subsection 23(2)
7 Subsection 23(2) (formula)
8 Subsection 23(2) (definition of ordinary time earnings)
9 Subsection 23(2)
10 After subsection 23(7)
11 Subsection 23(12) (heading)
12 Subsection 23(12)
13 Subsection 23(12)
14 Subsection 23A(1)
15 Section 23B
16 Section 23B
17 At the end of section 23B
18 Application