• 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 browse8 related documents
  • Treasury Laws Amendment (Strengthening Financial Systems and Other Measures) Act 2025 (72 of 2025)

  • Front Matter
  • 1 Short title
  • 2 Commencement
  • 3 Schedules
  • Schedule 1 Disclosure of information about ownership of listed entities
  • Part 1 Foreign listed bodies
  • Division 1 Main amendments
  • Corporations Act 2001
  • 1 Section 9
  • 2 Before section 671A
  • 3 Section 671A
  • Division 2 Consequential amendments
  • Corporations Act 2001
  • 4 Section 9 (definition of substantial holding)
  • 5 Chapter 6C (heading)
  • 6 Section 672C
  • 7 Paragraph 672C(a)
  • 8 Section 672E
  • 9 Section 672E
  • Part 2 Substantial holding information and tracing beneficial ownership (including deemed economic interests)
  • Division 1 Definitions relating to relevant interests and deemed economic interests
  • Corporations Act 2001
  • 10 Section 9 (definition of agreement)
  • 11 Section 9
  • 12 Section 9 (after paragraph (b) of the definition of register)
  • 13 Section 9 (subparagraph (k)(ii) of the definition of remedial order)
  • 14 Subparagraph 12(1)(b)(iii)
  • 15 After section 608
  • 16 After section 671A
  • 17 Schedule 3 (before table item dealing with subsection 671B(8))
  • Division 2 Substantial holding information
  • Corporations Act 2001
  • 18 Section 9
  • 19 Subsection 588GA(7) (definition of evidential burden)
  • 20 Subsections 588GAAA(4), 588GAAB(4), 588GAAC(4), 588WA(3) and 596AC(11)
  • 21 Part 6C.1
  • 22 Subsection 1317QC(4)
  • 23 Subsection 1317QD(1)
  • 24 Subsection 1317QD(2)
  • 25 Schedule 3 (table item dealing with subsection 671B(8), column headed "Provision")
  • 26 Schedule 3 (table item dealing with subsection 671B(9), column headed "Provision")
  • 27 Schedule 3 (after table item dealing with subsection 671B(9))
  • Division 3 Tracing beneficial ownership
  • Corporations Act 2001
  • 28 Section 9
  • 29 Subsection 169(6)
  • 30 Before section 672A
  • 31 Section 672A
  • 32 After section 672A
  • 33 Before section 672B
  • 34 Section 672B
  • 35 After section 672B
  • 36 Before section 672C
  • 37 Section 672C (heading)
  • 38 Section 672C
  • 39 Paragraph 672C(b)
  • 40 Before section 672D
  • 41 Section 672D
  • 42 Before section 672DA
  • 43 Before section 672E
  • 44 Subsections 672F(1), (2) and (3)
  • 45 Paragraph 1325A(1)(c)
  • 46 Schedule 3 (table item dealing with subsection 672B(1))
  • Division 4 Other amendments
  • Corporations Act 2001
  • 47 Paragraph 205G(1)(a)
  • 48 Subsection 205G(2)
  • 49 At the end of paragraph 205G(2)(b)
  • 50 Paragraphs 300(11)(a) and (b)
  • 51 Paragraph 300(12)(a)
  • Part 3 Registers
  • Corporations Act 2001
  • 52 Section 9
  • 53 Subsection 168(1) (note 1A)
  • 54 Section 672DA
  • 55 Subsection 1317AAD(3)
  • 56 Schedule 3 (table item dealing with subsection 672DA(1), column headed "Provision")
  • 57 Schedule 3 (table item dealing with subsections 672DA(2), (3), (3A) and (4), column headed "Provision")
  • 58 Schedule 3 (table item dealing with subsections 672DA(6), (7), (8) and (9), column headed "Provision")
  • Part 4 Freezing orders
  • Corporations Act 2001
  • 59 Section 9 (paragraph (p) of the definition of remedial order)
  • 60 Before section 673
  • 61 At the end of Part 6C.3
  • 62 Schedule 3 (after table item dealing with subsections 672DA(6), (7), (8) and (9))
  • Part 5 Increase in penalties
  • Corporations Act 2001
  • 63 Schedule 3 (table item dealing with subsection 671B(8), column headed "Penalty")
  • 64 Schedule 3 (table item dealing with subsection 671B(9), column headed "Penalty")
  • 65 Schedule 3 (table item dealing with subsection 672DA(1), column headed "Penalty")
  • 66 Schedule 3 (table item dealing with subsections 672DA(2), (3), (3A) and (4), column headed "Penalty")
  • 67 Schedule 3 (table item dealing with subsections 672DA(6), (7), (8) and (9), column headed "Penalty")
  • Part 6 Other amendments
  • Corporations Act 2001
  • 68 Section 9 (paragraph (a) of the definition of substantial holding)
  • 69 Paragraph 191(2)(c)
  • 70 Subsection 257B(2)
  • 71 Section 601LC (subsection 208(1))
  • 72 Subsection 608(2)
  • 73 Subsection 608(8)
  • 74 Subsection 608(8) (note)
  • Part 7 Application of amendments
  • Corporations Act 2001
  • 75 In the appropriate position in Chapter 10
  • Schedule 2 Disclosures about recognised assessment activities
  • Part 1 Amendments
  • Australian Charities and Not-for-profits Commission Act 2012
  • 1 At the end of Subdivision 150-C
  • Part 2 Application
  • 2 Application of amendments
  • Schedule 3 Frequency of periodic reviews
  • Financial Regulator Assessment Authority Act 2021
  • 1 Section 4
  • 2 Section 5
  • 3 Section 5 (definition of biennial report)
  • 4 Section 8
  • 5 Section 10
  • 6 At the end of section 10
  • 7 Section 13 (heading)
  • 8 Subsection 13(1)
  • 9 Section 17 (heading)
  • 10 Section 17
  • 11 Subsection 24(4)
  • 12 At the end of section 24
  • Schedule 4 Minor and technical amendments
  • Part 1 Amendments commencing day after Royal Assent
  • Division 1 Scams prevention framework
  • Competition and Consumer Act 2010
  • 1 After paragraph 58EB(2)(a)
  • 2 Paragraph 58EB(2)(b)
  • 3 Subparagraph 58EB(2)(b)(ii)
  • 4 Paragraph 58EC(1)(b)
  • 5 Subsection 58EC(2)
  • 6 Paragraph 58EC(2)(b)
  • 7 Subsection 58ED(3)
  • 8 Paragraph 58EE(1)(b)
  • 9 Subsection 58EE(2)
  • 10 Paragraph 58EE(2)(b)
  • Division 2 Sustainability reporting
  • Corporations Act 2001
  • 11 Section 285A (table heading)
  • 12 After section 342B
  • 13 At the end of Division 2 of Part 10.77
  • Division 3 Deregistration
  • Corporations (Aboriginal and Torres Strait Islander) Act 2006
  • 14 Paragraphs 546-10(1)(c) and (2)(b)
  • Corporations Act 2001
  • 15 Section 9
  • 16 Section 509
  • 17 At the end of Division 4 of Part 5.6
  • 18 Subsection 601AC(1)
  • 19 Paragraph 601AC(1)(c)
  • 20 Paragraph 1239C(c)
  • 21 Subsection 70-6(3) of Schedule 2 (note 2)
  • 22 In the appropriate position in Chapter 10
  • Division 4 Notifying ASIC about authorised representatives
  • Corporations Act 2001
  • 23 Subsection 916F(1)
  • 24 Subsection 916F(3)
  • Division 5 Lodgment of document without payment of fee
  • Corporations Act 2001
  • 25 Subsection 1354(2)
  • Division 6 When resignation of directors of registered charities takes effect
  • Corporations Act 2001
  • 26 Section 9
  • 27 At the end of section 111N
  • 28 In the appropriate position in Chapter 10
  • Division 7 Inspector-General of Taxation Act 2003
  • Inspector-General of Taxation Act 2003
  • 29 After subsection 42(1)
  • 30 Subsection 42(2)
  • 31 Application of amendments
  • Part 2 Amendments commencing first day of next quarter
  • Division 1 Specialist disability services
  • A New Tax System (Goods and Services Tax) Act 1999
  • 32 Section 38-40
  • 33 Section 38-40
  • 34 At the end of section 38-40
  • 35 Application of amendments
  • Division 2 Tax credits
  • A New Tax System (Goods and Services Tax) Act 1999
  • 36 Paragraph 29-10(3)(b)
  • 37 Subsection 29-10(4)
  • 38 Subparagraph 133-5(2)(a)(iii)
  • Fuel Tax Act 2006
  • 39 Subsection 46-5(4) (note)
  • 40 Subsection 65-5(4)
  • Taxation Administration Act 1953
  • 41 Paragraph 382-5(3)(a) in Schedule 1
  • 42 Paragraph 382-5(3)(b) in Schedule 1
  • 43 Application of amendments
  • Division 3 Attribution rules
  • A New Tax System (Goods and Services Tax) Act 1999
  • 44 Before subsection 93-10(4)
  • 45 Subsection 93-10(4)
  • 46 Paragraph 93-10(4)(b)
  • 47 Subparagraph 93-10(4)(d)(ii)
  • 48 Paragraph 93-10(5)(b)
  • 49 Subsection 93-10(5)
  • 50 Subsection 93-10(5)
  • 51 Application of amendments
  • Division 4 Income tax deduction for GST paid by reverse charge
  • Income Tax Assessment Act 1997
  • 52 At the end of section 27-15
  • 53 Application of amendments
  • Part 3 Amendments with other commencements: excise tariff alterations
  • Excise Act 1901
  • 54 Subsection 114(2)
  • 55 Paragraph 114(2)(a)
  • 56 Subsection 160B(1)
  • 57 Subsection 160B(1)
  • 58 Subsection 160B(1)
  • 59 Subsection 160B(1)
  • 60 Paragraphs 160B(1)(a) and (b)
  • 61 Subsection 160B(2)
  • 62 Application of amendments
  • Schedule 5 Machinery and other technical amendments
  • Part 1 Amendments commencing day after Royal Assent
  • Division 1 Notification of acquisitions
  • Competition and Consumer Act 2010
  • 1 Section 51ABO
  • 2 Subsection 51ABP(1)
  • 3 Section 51ABQ (at the end of the heading)
  • 4 Subsection 51ABQ(1)
  • 5 Section 51ABR (heading)
  • 6 At the end of Subdivision A of Division 2 of Part IVA
  • 7 Subsection 51ABZZS(2)
  • 8 Section 189 (heading)
  • 9 Subsection 189(1)
  • Division 2 Education and training standard
  • Corporations Act 2001
  • 10 Section 1684A
  • 11 Paragraph 1684E(1)(a)
  • 12 Paragraph 1684E(1)(d)
  • 13 At the end of section 1684E
  • Division 3 Foreign investment notices and applications
  • Foreign Acquisitions and Takeovers Act 1975
  • 14 Subsection 57(1) (note)
  • 15 Subsection 58(1) (note)
  • 16 Subsection 59(1) (note)
  • 17 Subsection 62(2) (note)
  • 18 Subsection 76(6) (note)
  • 19 Subsection 79Q(1) (note)
  • 20 Subsection 81(2) (note)
  • 21 Section 114 (note)
  • 22 Paragraph 131(e)
  • 23 Section 135 (heading)
  • 24 Subsection 135(1)
  • 25 Subsection 135(1) (note)
  • 26 Subsection 135(2)
  • 27 Subsection 135(4) (note)
  • 28 Application of amendments
  • Division 4 National Rental Affordability Scheme administration
  • National Rental Affordability Scheme Act 2008
  • 29 Section 4 (definition of Secretary)
  • 30 Section 4
  • 31 Subsection 11(1)
  • 32 Subsection 11(2)
  • Part 2 Amendments with other commencements: director penalty notices
  • Taxation Administration Act 1953
  • 33 Section 269-50 in Schedule 1
  • Schedule 6 Extending operation of the prohibiting energy market misconduct provisions
  • Competition and Consumer Act 2010
  • 1 Section 153A
  • 2 Section 153B
  • Schedule 7 $20,000 instant asset write-off for small business entities
  • Income Tax (Transitional Provisions) Act 1997
  • 1 Section 328-180 (heading)
  • 2 Subsection 328-180(1) (paragraph (b) of the definition of increased access year)
  • 3 Paragraph 328-180(4)(d)
  • 4 Subparagraphs 328-180(5)(e)(ii) and (6)(e)(ii)

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