• 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 browse3 related documents
  • Treasury Laws Amendment (2023 Measures No. 1) Act 2023 (101 of 2023)

  • Front Matter
  • 1 Short title
  • 2 Commencement
  • 3 Schedules
  • Schedule 1 Registration of providers and assisted decision making
  • Part 1 Multiple registrations of relevant providers
  • Corporations Act 2001
  • 1 Paragraph 921L(1)(b)
  • 2 Paragraph 921L(1)(c)
  • 3 Subsection 921L(1) (note)
  • 4 Subsection 921L(3)
  • 5 Section 921Y
  • 6 Subparagraph 921Z(1)(c)(ii)
  • 7 Subparagraph 921Z(2)(c)(ii)
  • 8 Section 921ZA (heading)
  • 9 Section 921ZB (heading)
  • 10 Subsection 921ZB(1)
  • 11 Subsection 921ZC(1)
  • 12 Subsection 921ZC(2)
  • 13 Subsection 921ZC(3)
  • 14 Subsection 921ZC(4)
  • 15 Subsection 921ZC(5)
  • 16 Subsection 921ZC(6)
  • 17 Paragraph 921ZD(a)
  • 18 Section 921ZE
  • 19 Paragraph 922Q(2)(ua)
  • 20 Section 1684L
  • 21 Paragraphs 1684U(1)(b) and (c)
  • 22 Paragraph 1684U(3)(a)
  • 23 Paragraph 1684U(3)(b)
  • 24 In the appropriate position in Chapter 10
  • Part 2 Assisted decision making
  • Corporations Act 2001
  • 25 At the end of Subdivision C of Division 8C of Part 7.6
  • Schedule 2 Sustainability standards
  • Australian Securities and Investments Commission Act 2001
  • 1 Subsection 5(1)
  • 2 Paragraph 224(a)
  • 3 Subparagraph 224(b)(iii)
  • 4 At the end of section 224
  • 5 Paragraphs 225(1)(a) and (b)
  • 6 Paragraph 225(1)(d)
  • 7 Paragraph 225(1)(e)
  • 8 After subsection 225(1)
  • 9 Subsection 225(2) (heading)
  • 10 Paragraph 225(2)(c)
  • 11 Paragraphs 225(2)(e) to (h)
  • 12 Subsection 225(2A) (heading)
  • 13 Paragraph 225(2A)(c)
  • 14 Paragraphs 225(2A)(e) to (h)
  • 15 Paragraph 227(1)(a)
  • 16 After paragraph 227(1)(c)
  • 17 Paragraph 227(1)(d)
  • 18 Subsection 227(1) (note 3)
  • 19 Subsections 227(4) and (5)
  • 20 Paragraph 227B(1)(b)
  • 21 Division 2 of Part 12 (heading)
  • 22 Before section 228
  • 23 Subsections 228(1) and (2)
  • 24 Subsection 229(1)
  • 25 At the end of section 229
  • 26 Subsection 231(1)
  • 27 Subsection 231(2)
  • 28 Section 234
  • 29 Subsection 236A(2)
  • 30 Subsection 236B(3)
  • 31 Subsection 236F(4)
  • 32 Paragraph 237(2)(c)
  • Schedule 3 Government response to the Review of the Tax Practitioners Board
  • Part 1 Obligations relating to the provision of tax agent services
  • Tax Agent Services Act 2009
  • 1 Section 2-5
  • 2 At the end of section 30-10
  • 3 At the end of Subdivision 30-A
  • 4 After Part 4
  • 5 At the end of section 50-25
  • 6 After paragraph 70-10(h)
  • 7 Subsection 90-1(1)
  • 8 After subsection 90-10(1)
  • 9 Application of Code of Professional Conduct obligations about disqualified entities
  • Part 2 Annual registration
  • Tax Agent Services Act 2009
  • 10 Section 20-1
  • 11 Subsections 20-25(2) and (3)
  • 12 Subsection 20-25(4)
  • 13 Application of registration period amendments
  • Part 3 Tax Practitioners Board Special Account
  • Tax Agent Services Act 2009
  • 14 At the end of Part 6
  • 15 Refund of amount received before commencement not to be debited from the Tax Practitioners Board Special Account
  • Part 4 Appointments to the Tax Practitioners Board
  • Tax Agent Services Act 2009
  • 16 Paragraph 30-25(4)(a)
  • 17 Section 60-1
  • 18 At the end of subsection 60-10(1)
  • 19 At the end of section 60-25
  • 20 Subsection 90-1(1)
  • 21 Application of Board member appointment amendments
  • Part 5 The Code of Professional Conduct
  • Tax Agent Services Act 2009
  • 22 At the end of subsection 30-20(1)
  • 23 Subdivision 30-C (heading)
  • 24 After paragraphs 30-35(1)(b), (2)(b) and (3)(b)
  • 25 Subsection 30-35(4)
  • 26 At the end of Subdivision 30-C
  • 27 Subsection 90-1(1)
  • 28 Application of obligation amendments
  • Schedule 4 Off-market share buy-backs
  • Part 1 Off-market share buy-backs
  • Division 1 Main amendments
  • Income Tax Assessment Act 1936
  • 1 Section 159GZZZP (at the end of the heading)
  • 2 At the end of section 159GZZZP
  • 3 After section 159GZZZP
  • 4 Subsection 159GZZZQ(3)
  • 5 After subsection 159GZZZQ(3)
  • Income Tax Assessment Act 1997
  • 6 Subsection 205-30(1) (cell at table item 9, column headed "If:")
  • 7 Subsection 205-30(1) (table item 9, column headed "A debit of:", paragraph (a))
  • 8 Subsection 205-30(1) (after table item 9)
  • 9 Application of amendments
  • Division 2 Other amendments
  • Income Tax Assessment Act 1936
  • 10 Subsection 6(1)
  • 11 Paragraph 6BA(6)(a)
  • 12 Subsection 45D(2)
  • Income Tax Assessment Act 1997
  • 13 Paragraph 202-45(c)
  • 14 Paragraph 202-45(d)
  • 15 At the end of paragraph 202-45(f)
  • 16 Subparagraph 202-45(g)(i)
  • 17 Subparagraph 202-45(h)(i)
  • 18 Paragraph 202-45(j)
  • Part 2 Selective share cancellations
  • Income Tax Assessment Act 1997
  • 19 At the end of section 202-45
  • 20 Subsection 205-30(1) (before table item 10)
  • 21 Application of amendments
  • Schedule 5 Franked distributions funded by capital raisings
  • Income Tax Assessment Act 1997
  • 1 After paragraph 202-45(e)
  • 2 After section 207-158
  • 3 Application of 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