• What's new
  • ATO Community
  • Legal Database

Login to ATO online services

Access secure services, view your details and lodge online.

Individuals online services

For individuals and sole traders to access ATO online and complete your tax return via myTax.

Log in to myGov

Business online services

A secure system to interact with us online for your business tax and super needs. 

Log in to myGovID

Agents online services

For registered tax and BAS agents and authorised staff to access information and complete tasks for their clients.

Log in to myGovID
my-gov

Non-residents online services

For non-residents who import goods or services to register, report and pay GST in Australia. Securely access through AusID.

Log in with AusID

Access manager

Allows you to manage who has electronic access to the tax information of the business.

Log in via myGovID

Foreign Investor

For foreign investors to meet your foreign investment requirements or to represent a foreign investor.  For more information please visit Foreign investors

Log in to myGovID
ato logo

Login to ATO online services

Access secure services, view your details and lodge online.

  • Legal database
Legal database
  • Legal database

    • Search
      • Quick search
      • Advanced search
      • Last search results
    • Browse
      • Browse all
      • Legislation
      • Public rulings
      • Practical compliance guidelines
      • Cases
      • Decision impact statements
      • ATO interpretative decisions
      • Law administration practice statements
      • Taxpayer alerts
      • Edited private advice
    • Quick access
      • Public rulings and determinations
      • Practical compliance guidelines
      • ATO interpretative decisions
      • Law administration practice statements
      • Taxpayer alerts
      • Legislation
      • Edited private advice
    • Help
      • About the Legal database
      • Accessing a known document
      • Doing a quick search
      • Doing an advanced search
      • Interpreting your search results
      • Viewing documents
      • Providing the history of documents
      • Browsing to documents
      • Contact us
EmailPrint
Back to browse2 related documents
  • Treasury Laws Amendment (2020 Measures No. 6) Act 2020 (141 of 2020)

  • Front Matter
  • 1 Short title
  • 2 Commencement
  • 3 Schedules
  • Schedule 1 Temporary full expensing of depreciating assets and other amendments
  • Part 1 Main amendments
  • Income Tax Assessment Act 1997
  • 1 Paragraphs 160-15(1)(a), (b) and (c)
  • Income Tax (Transitional Provisions) Act 1997
  • 2 At the end of subsection 40-120(1)
  • 3 At the end of Subdivision 40-BA
  • 4 After section 40-155
  • 5 Paragraph 40-160(1)(d)
  • 6 At the end of subsection 40-160(1)
  • 7 Subsection 40-160(2)
  • 8 Section 40-165 (heading)
  • 9 Paragraph 40-165(1)(a)
  • 10 After section 40-165
  • 11 Paragraph 40-170(1)(c)
  • 12 After subsection 40-170(1)
  • 13 At the end of subsection 40-170(1)
  • 14 At the end of Subdivision 40-BB
  • 15 Application
  • Part 2 Technical amendments
  • Income Tax (Transitional Provisions) Act 1997
  • 16 Subsection 328-181(5) (heading)
  • Schedule 2 Amendments of the consumer data right
  • Part 1 Initial amendments
  • Competition and Consumer Act 2010
  • 1 Paragraph 56AC(2)(c)
  • 2 Paragraph 56AJ(1)(b)
  • 3 Subsection 56AJ(1) (note 2)
  • 4 Subsection 56AM(4)
  • 5 At the end of section 56AR
  • 6 At the end of Division 1 of Part IVD
  • 7 At the end of paragraph 56BD(1)(b)
  • 8 After paragraph 56BJ(i)
  • 9 Section 56EA
  • 10 After paragraph 56EC(4)(a)
  • 11 Subsection 56EC(5)
  • 12 Before paragraph 56EC(5)(a)
  • 13 Paragraph 56ED(1)(b)
  • 14 Subsection 56ED(5)
  • 15 Paragraph 56ED(5)(a)
  • 16 Paragraph 56ED(5)(a)
  • 17 Subsection 56EE(1)
  • 18 Section 56EH
  • 19 Paragraph 56EN(4)(b)
  • 20 Subsection 56EN(4)
  • 21 After subsection 56EN(4)
  • 22 After subsection 56ER(1)
  • 23 Subsections 56ER(2) and (3)
  • 24 Paragraph 56ET(3)(a)
  • 25 Subsection 56ET(3)
  • 26 After paragraph 56ET(4)(b)
  • 27 Subparagraph 56ET(5)(b)(ii)
  • 28 At the end of paragraph 56ET(5)(b)
  • 29 At the end of paragraph 56ET(5)(d)
  • Part 2 Later amendments
  • Competition and Consumer Act 2010
  • 30 Subsection 56AD(2)
  • 31 Section 56AE
  • 32 Section 56AG
  • 33 Section 56AH
  • 34 Section 56BA (heading)
  • 35 Subsection 56BA(1)
  • 36 Subdivision C of Division 2 of Part IVD
  • 37 Section 56DA (heading)
  • 38 Subsections 56DA(1) and (2)
  • 39 Subsection 56DA(3)
  • 40 Subsection 56DA(4)
  • 41 Paragraph 56GA(1)(b)
  • 42 After section 56GA
  • 43 After subsection 157AA(2)
  • 44 Subsection 157AA(4)
  • 45 Application, saving and transitional provisions
  • Schedule 3 Incentivising charities to join the National Redress Scheme
  • Australian Charities and Not-for-profits Commission Act 2012
  • 1 At the end of section 205-35
  • Schedule 4 Minor and technical amendments
  • Part 1 Amendments commencing day after Royal Assent
  • Division 1 Amendments
  • Australian Charities and Not-for-profits Commission Act 2012
  • 1 At the end of section 60-65
  • Australian Securities and Investments Commission Act 2001
  • 2 Subsection 12(1)
  • 3 Subsection 12(5)
  • 4 In the appropriate position
  • Business Names Registration Act 2011
  • 5 Section 88
  • 6 Paragraph 1(a) of Schedule 1
  • 7 Paragraph 2(a) of Schedule 1
  • 8 Paragraph 5(a) of Schedule 1
  • 9 Paragraph 6(a) of Schedule 1
  • 10 Paragraph 7(a) of Schedule 1
  • 11 Paragraph 8(a) of Schedule 1
  • Commonwealth Grants Commission Act 1973
  • 12 Subsection 5(2)
  • 13 Subsection 8(3)
  • 14 Subsection 8(6A)
  • 15 Subsection 8(6A) and section 9
  • 16 Subsection 9A(1)
  • 17 Subsection 11(1)
  • 18 Subsection 12(7)
  • 19 Subsection 12(7)
  • 20 Paragraph 13(1)(c)
  • 21 Paragraph 13(2)(c)
  • 22 Subsections 14(5) and 15(1)
  • 23 Section 16AA (heading)
  • 24 Subsection 19(1)
  • 25 Subsection 19(2)
  • 26 After subsection 19(2)
  • 27 Subsection 23(1)
  • 28 Section 24
  • 29 Subsection 25(3)
  • Competition and Consumer Act 2010
  • 30 Section 4B
  • 31 Subsection 56AI(4)
  • 32 Subsection 90(8)
  • 33 Paragraph 154G(1)(d)
  • 34 Subsection 154V(3) (heading)
  • 35 Section 260 of Schedule 2
  • 36 At the end of section 260 of Schedule 2
  • 37 Section 268 of Schedule 2
  • 38 At the end of section 268 of Schedule 2
  • 39 In the appropriate position in Chapter 6 of Schedule 2
  • Corporations Act 2001
  • 40 Section 9
  • 41 Section 9 (definition of Commission delegate)
  • 42 Section 9 (paragraph (c) of the definition of professional investor)
  • 43 Section 106
  • 44 Section 106
  • 45 Paragraph 761EA(10)(b)
  • 46 Subsection 850B(2)
  • 47 Paragraph 985M(6)(b)
  • 48 Subsection 1017BB(5AA) (heading)
  • 49 Before subsection 1017BB(6)
  • 50 Paragraph 1315(1)(b)
  • 51 Subsection 1317E(3) (table item dealing with subsection 588GAB(2))
  • 52 Subsection 1317E(3) (table item dealing with subsection 588GAC(2))
  • 53 Subsection 1317E(3) (table item dealing with subsection 1317AAE(1))
  • 54 Subsection 1317E(3) (table item dealing with subsections 1317AC(1), (2) and (3))
  • 55 At the end of paragraphs 32(1)(a) to (j) of Schedule 4
  • Life Insurance Act 1995
  • 56 Paragraph 200(2)(b)
  • 57 Paragraphs 211(1)(b) and 212(1)(b)
  • 58 Subsection 213(7)
  • National Consumer Credit Protection Act 2009
  • 59 Paragraph 167(3)(d)
  • 60 Subsections 194(3), (4) and (5) of the National Credit Code (headings)
  • National Consumer Credit Protection (Transitional and Consequential Provisions) Act 2009
  • 61 Subitem 4(2) of Schedule 8
  • Superannuation Guarantee (Administration) Act 1992
  • 62 Subsection 23(12)
  • 63 Subsection 26(1)
  • 64 Subsection 27(2)
  • Superannuation Industry (Supervision) Act 1993
  • 65 Subsection 10(1)
  • 66 Paragraph 29TC(1)(c)
  • 67 Paragraph 29VA(9)(b)
  • 68 Paragraph 29VA(9)(c)
  • 69 Paragraph 29VA(9)(d)
  • 70 After subsection 68AAA(2)
  • 71 After subsection 68AAB(3)
  • 72 After subsection 68AAC(3)
  • 73 Subsection 105(3) (paragraph (a) of the definition of member or beneficiary report)
  • Superannuation (Unclaimed Money and Lost Members) Act 1999
  • 74 Subparagraph 20QA(1)(a)(ix)
  • 75 At the end of paragraph 20QA(1)(a)
  • Taxation Administration Act 1953
  • 76 Subsection 14ZL(1)
  • 77 Subparagraph 284-75(4)(b)(iii) in Schedule 1
  • 78 Paragraph 396-115(1)(a) in Schedule 1
  • 79 After paragraph 396-115(3)(a) in Schedule 1
  • 80 Paragraph 396-130(1)(d) in Schedule 1
  • Division 2 Repeals of Acts
  • 81 Repeals of Acts
  • Part 2 Amendments commencing first day of first quarter after Royal Assent
  • Income Tax Assessment Act 1997
  • 82 Section 40-10 (table item 1.5, column headed "Major topic")
  • 83 After subsection 116-30(2B)
  • 84 Section 118-320
  • 85 At the end of section 118-320
  • 86 Paragraphs 230-365(a) and (d)
  • 87 Section 295-495 (at the end of the table)
  • 88 Subdivision 295-J (heading)
  • 89 Subsection 295-675(1)
  • 90 At the end of subsection 295-675(1)
  • 91 Subsection 295-675(2)
  • 92 Subsection 307-5(1) (table item 5, column 2)
  • 93 Paragraph 307-120(2)(e)
  • 94 Subsection 307-142(1)
  • 95 Subsection 307-142(2) (method statement, step 1, at the end of the note)
  • 96 Subsection 307-142(3B)
  • 97 Subsection 307-300(1)
  • 98 Subsection 307-300(2) (method statement, step 1, at the end of the note)
  • 99 After section 376-245
  • 100 After paragraph 820-935(3)(a)
  • 101 Paragraph 830-15(5)(a)
  • Tax Agent Services Act 2009
  • 102 Paragraphs 20-5(1)(c) and (d)
  • 103 Paragraph 20-5(2)(d)
  • 104 Paragraph 20-5(3)(e)
  • 105 Paragraph 20-50(1)(a)
  • 106 Paragraph 20-50(1)(b)
  • 107 Subsection 20-50(2)
  • 108 Section 30-35
  • 109 Paragraphs 40-5(3)(b), 40-10(2A)(b) and 40-15(2A)(b)
  • 110 Paragraph 70-10(d)
  • 111 At the end of Division 70
  • Part 3 Amendments with other commencements
  • Corporations (Aboriginal and Torres Strait Islander) Act 2006
  • 112 After subsection 308-5(1)
  • 113 At the end of section 308-5
  • Corporations Act 2001
  • 114 Section 106 (heading)
  • 115 Subsection 163(4)
  • 116 Subsection 346A(1A)
  • 117 Paragraph 446A(5)(a)
  • 118 At the end of section 446A
  • 119 Paragraph 491(2)(a)
  • 120 At the end of section 491
  • 121 Paragraph 994F(5)(b)
  • 122 Paragraph 1053A(d)
  • 123 After subsection 1272(1)
  • 124 At the end of section 1272
  • 125 Subsection 1653(4)
  • Income Tax Assessment Act 1936
  • 126 At the end of Division 8 of Part VA
  • Superannuation Industry (Supervision) Act 1993
  • 127 Subsection 126A(7)
  • 128 Subsection 344(1)
  • 129 Subsection 344(1)
  • 130 Subsection 344(2)
  • 131 After subsection 344(2)
  • 132 Subsection 344(4) (heading)
  • 133 Subsections 344(4) and (5)
  • 134 Subsection 344(6) (heading)
  • 135 Subsection 344(6)
  • 136 Subsection 344(7) (heading)
  • 137 Subsection 344(7)
  • 138 Subsection 344(8) (heading)
  • 139 Subsection 344(8)
  • 140 Paragraphs 345(1)(a) and (b)
  • 141 Subsection 345(2)
  • Taxation Administration Act 1953
  • 142 Section 269-50 in Schedule 1
  • 143 After section 355-65 in Schedule 1
  • 144 After paragraph 355-67(2)(c) in Schedule 1
  • Part 4 Application of amendments
  • 145 Application of Part 1 amendments
  • 146 Application of Part 2 amendments

Back to top

 

Tools

  • Media Centre
  • Forms and instructions
  • Tax rates and codes
  • Calculators and tools
  • Media Centre
  • Forms and instructions
  • Tax rates and codes
  • Calculators and tools

Tax information for

  • People with disability
  • Aboriginal and Torres Strait Islander peoples
  • Norfolk Island
  • Other languages
  • People with disability
  • Aboriginal and Torres Strait Islander peoples
  • Norfolk Island
  • Other languages

Help and support

  • Top call centre questions
  • Contact us
  • Identity security and scams
  • Financial difficulties and disasters
  • Top call centre questions
  • Contact us
  • Identity security and scams
  • Financial difficulties and disasters
  • About ATO
  • Careers
  • atotv
  • Share your feedback on our updated website
Other languages
facebook Opens in a new window
X (Twitter) Opens in a new window
Linkedin Opens in a new window
ATO Indigenous badge

We acknowledge the Traditional Owners and Custodians of Country throughout Australia and their continuing connection to land, waters and community. We pay our respects to them, their cultures, and Elders past and present.

© Commonwealth of Australia | View related websites - ATO.gov