• 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 (Mergers and Acquisitions Reform) Act 2024 (137 of 2024)

  • Front Matter
  • 1 Short title
  • 2 Commencement
  • 3 Schedules
  • Schedule 1 Acquisitions
  • Part 1 Amendments commencing day after Royal Assent
  • Competition and Consumer Act 2010
  • 1 After subsection 88(1)
  • Part 2 Amendments commencing 1 July 2025
  • Division 1 Amendment of the Competition and Consumer Act 2010
  • Competition and Consumer Act 2010
  • 2 Before Part 1
  • 3 At the end of subsection 2B(1)
  • 4 Section 2BA (heading)
  • 5 Subsection 2BA(1)
  • 6 Subsection 4(1)
  • 7 Subsection 4(1) (paragraph (b) of the definition of merger authorisation)
  • 8 Subsection 4(1)
  • 9 Subsection 4(1) (definition of party)
  • 10 Subsection 4(1)
  • 11 Subsection 4A(5A)
  • 12 After paragraph 5(1)(f)
  • 13 Paragraph 6(2)(h)
  • 14 Subsection 6(2A)
  • 15 Before subsection 6(2C)
  • 16 After subsection 6(2E)
  • 17 Before subsection 6(3)
  • 18 Before subsection 6(5A)
  • 19 Paragraph 29(1A)(a)
  • 20 Section 37
  • 21 Before Part IIIA
  • 22 Section 44ZZNA (heading)
  • 23 Section 44ZZNA
  • 24 Before Part IV
  • 25 After section 45AM
  • 26 At the end of section 45AT
  • 27 After Division 1 of Part IV
  • 28 At the end of subsection 45(7)
  • 29 After subsection 45(8A)
  • 30 After subsection 50(5A)
  • 31 Section 50A (at the end of the heading)
  • 32 After subsection 50A(7)
  • 33 Paragraph 51(1C)(b)
  • 34 Paragraph 51(2)(e)
  • 35 After Part IV
  • 36 Before Part VI
  • 37 Before section 75B
  • 38 After section 75B
  • 39 After subsection 76(4)
  • 40 After section 77C
  • 41 After section 79
  • 42 Subsection 80(1A)
  • 43 After section 80AC
  • 44 After section 81A
  • 45 Before Part VII
  • 46 Subsections 88(1) and (2)
  • 47 At the end of section 90
  • 48 Subsections 95AA(1) and (5)
  • 49 Part IX (heading)
  • 50 Before Division 1 of Part IX
  • 51 Division 1 of Part IX (at the end of the heading)
  • 52 Subsection 101(2)
  • 53 Before section 103
  • 54 Paragraph 104(a)
  • 55 Before subsection 109(1A)
  • 56 At the end of Division 2 of Part IX
  • 57 At the end of subsections 10.49A(2), 10.60(2) and 10.65(2)
  • 58 Subsection 150C(2)
  • 59 Section 150J
  • 60 Before Part XIB
  • 61 Section 151AI (heading)
  • 62 Section 151AI
  • 63 Section 152AK (heading)
  • 64 Section 152AK
  • 65 Before Part XID
  • 66 After subparagraph 155(2)(b)(ii)
  • 67 Subsection 155AAA(21) (paragraph (a) of the definition of core statutory provision)
  • 68 Paragraph 157(1)(c)
  • 69 Paragraph 157(1)(c)
  • 70 After paragraph 171(3)(aa)
  • 71 At the end of Part XIII
  • 72 After section 45AM of Schedule 1
  • 73 At the end of section 45AT of Schedule 1
  • 74 After Division 1 of Part 1 of Schedule 1
  • 75 At the end of subsection 45(7) of Schedule 1
  • 76 After subsection 45(8A) of Schedule 1
  • 77 After subsection 50(5A) of Schedule 1
  • 78 Paragraph 51(1C)(b) of Schedule 1
  • 79 Paragraph 51(2)(e) of Schedule 1
  • Division 2 Other amendments
  • Administrative Decisions (Judicial Review) Act 1977
  • 80 At the end of Schedule 1
  • Airports Act 1996
  • 81 Section 241
  • 82 Subsection 248(2)
  • Corporations Act 2001
  • 83 At the end of Subdivision A of Division 4 of Part 7.3B
  • 84 Paragraph 839J(3)(b)
  • 85 At the end of section 839J
  • Financial Sector (Transfer and Restructure) Act 1999
  • 86 After subsection 43(9)
  • Radiocommunications Act 1992
  • 87 Paragraph 51(2)(d)
  • 88 At the end of subsection 68A(2)
  • 89 Subdivision D of Division 1 of Part 3.2 (heading)
  • 90 At the end of subsection 71A(2)
  • 91 At the end of section 71A
  • 92 At the end of subsection 106A(2)
  • 93 At the end of section 106A
  • 94 At the end of subsection 114A(2)
  • 95 At the end of section 146
  • 96 At the end of section 286
  • Part 3 Amendments commencing 1 January 2026
  • Division 1 Main amendments
  • Competition and Consumer Act 2010
  • 97 Subsection 50(3)
  • 98 Subsection 50(3) of Schedule 1
  • Division 2 Application of amendments
  • Competition and Consumer Act 2010
  • 99 After section 190
  • Schedule 2 Other amendments
  • Part 1 Penalty for false or misleading information
  • Competition and Consumer Act 2010
  • 1 After subparagraph 76(1)(a)(iiib)
  • 2 Subsection 76(1A) (after table item 13A)
  • 3 At the end of subsection 155(5)
  • 4 Application of amendments
  • Part 2 Duties imposed by Competition Code
  • Competition and Consumer Act 2010
  • 5 After subsection 150FA(5)
  • 6 After section 150FA
  • Part 3 Divisions of the Commission
  • Competition and Consumer Act 2010
  • 7 Subsection 19(1)
  • 8 Subsection 19(4)
  • 9 Transitional provision
  • Part 4 Delegation
  • Competition and Consumer Act 2010
  • 10 Subsections 155(8B) and (8C)
  • 11 After section 155
  • 12 Transitional provision
  • Part 5 Other amendments
  • Competition and Consumer Act 2010
  • 13 Subsection 6(2A)

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