Legal database - View: Treasury Laws Amendment (2021 Measures No. 4) Act 2021 (72 of 2021) - View list of provisions

Treasury Laws Amendment (2021 Measures No. 4) Act 2021 (72 of 2021)
Front Matter
1 Short title
2 Commencement
3 Schedules
Schedule 1 Fringe benefits tax exemption to support retraining and reskilling
Fringe Benefits Tax Assessment Act 1986
1 At the end of Division 13 of Part III
2 Application of amendments
Schedule 2 Junior minerals exploration incentive extension
Income Tax Assessment Act 1997
1 Paragraph 130-110(1)(a)
2 Section 418-1 (paragraph beginning "A greenfields minerals explorer")
3 Section 418-1 (paragraph beginning "The exploration credits created for an income year")
4 Section 418-1 (paragraph beginning "An exploration credit created by a greenfields minerals explorer")
5 Section 418-1 (paragraph beginning "There is a cap")
6 At the end of subsection 418-70(1)
7 Subsection 418-70(3)
8 After subsection 418-81(2)
9 After subsection 418-82(3)
10 At the end of subsection 418-85(2)
11 At the end of subsection 418-103(1)
12 At the end of Subdivision 418-E
Treasury Laws Amendment (Junior Minerals Exploration Incentive) Act 2018
13 Subsection 2(1) (table items 3 and 5)
14 Part 3 of Schedule 1
15 Paragraph 65(a) of Schedule 1
16 Division 2 of Part 4 of Schedule 1
17 Application of amendments
18 Transitional provision relating to the 2021-22 income year
Schedule 3 Exempting granny flat arrangements from CGT
Income Tax Assessment Act 1997
1 After Division 134
2 Subsection 995-1(1)
Income Tax (Transitional Provisions) Act 1997
3 After Division 136
Schedule 4 Amendments to product intervention regime
Corporations Act 2001
1 Paragraph 1023D(4)(c)
National Consumer Credit Protection Act 2009
2 Paragraph 301D(4)(c)
Schedule 5 New Zealand sports teams members and support staff
International Tax Agreements Act 1953
1 Subsection 5(1) (table item dealing with New Zealand convention)
2 After section 6A
Schedule 6 Low and Middle Income tax offset
Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020
1 Subsection 2(1) (table item 5, column 2)
2 Item 27 of Schedule 1