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Treasury Laws Amendment (Delivering an Efficient and Trusted Tax System) Act 2026 (58 of 2026)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 Removing the $2 threshold for deductions for gifts or contributions
- Income Tax Assessment Act 1997
- 1 Section 30-15 (table item 1, column headed "Special conditions", paragraph (b))
- 2 Section 30-15 (table item 2, column headed "Special conditions", paragraph (a))
- 3 Section 30-15 (table item 4, column headed "Special conditions", paragraph (b))
- 4 Section 30-15 (table item 6, column headed "Special conditions", paragraph (b))
- 5 Section 30-15 (table item 7, column headed "Special conditions", paragraph (d))
- 6 Section 30-15 (table item 8, column headed "Special conditions", paragraph (b))
- 7 Application provision
- Schedule 2 Modernising tax administration systems
- Income Tax Assessment Act 1936
- 1 Section 202DP
- 2 Subsections 202DR(1) and (2)
- 3 Subsection 202DR(4) (heading)
- 4 Paragraph 202DR(4)(b)
- 5 Transitional provisions
- Schedule 3 Minor and technical amendments
- Part 1 Treasury Laws Amendment (More Competition, Better Prices) Act 2022
- Treasury Laws Amendment (More Competition, Better Prices) Act 2022
- 1 Paragraph 80(1)(a) of Schedule 2
- Part 2 SMSF Public Trustee director appointments
- Superannuation Industry (Supervision) Act 1993
- 2 After paragraph 17A(3)(a)
- 3 At the end of subsection 17A(3)
- 4 After subsection 17A(3)
- 5 Subsections 17B(1) and (2)
- Part 3 Australian Securities and Investments Commission Act 2001
- Australian Securities and Investments Commission Act 2001
- 6 Subsection 14(1)
- 7 Subsection 43(3)
- 8 In the appropriate position
- Schedule 4 Exclusion of tobacco and gambling related activities from the Research and Development Tax Incentive
- Part 1 Amendments
- Income Tax Assessment Act 1997
- 1 Before subsection 355-25(1)
- 2 Before subsection 355-25(2)
- 3 At the end of subsection 355-25(2)
- 4 At the end of section 355-30
- Part 2 Application provisions
- 5 Application of amendments
- 6 Effect of findings by Industry Innovation and Science Australia
- Schedule 5 Increasing the Medicare levy low-income thresholds
- A New Tax System (Medicare Levy Surcharge - Fringe Benefits) Act 1999
- 1 Paragraphs 15(1)(c) and 16(2)(c)
- Medicare Levy Act 1986
- 2 Subsection 3(1) (paragraph (a) of the definition of phase-in limit)
- 3 Subsection 3(1) (paragraph (c) of the definition of phase-in limit)
- 4 Subsection 3(1) (paragraph (a) of the definition of threshold amount)
- 5 Subsection 3(1) (paragraph (c) of the definition of threshold amount)
- 6 Subsection 8(5) (definition of family income threshold)
- 7 Subsection 8(5) (definition of family income threshold)
- 8 Subsections 8(6) and (7)
- 9 Subsection 8(7)
- 10 Paragraph 8D(3)(c)
- 11 Subparagraph 8D(4)(a)(ii)
- 12 Paragraph 8G(2)(c)
- 13 Subparagraph 8G(3)(a)(ii)
- 14 Application provision
- Schedule 6 Pension supplement while overseas
- Social Security Act 1991
- 1 Subsection 23(1) (definition of pension supplement amount)
- 2 Point 1064-A1 (method statement, step 1A)
- 3 Points 1064-BA1 and 1064-BA2
- 4 Point 1064-BA3 (heading)
- 5 Point 1064-BA4 (heading)
- 6 Point 1064-BA5
- 7 Point 1065-A1 (method statement, step 2A)
- 8 Points 1065-BA1 and 1065-BA2
- 9 Point 1065-BA3 (heading)
- 10 Point 1065-BA4 (heading)
- 11 Point 1065-BA5
- 12 Paragraph 1067L-BA1(b)
- 13 Paragraph 1068-BA1(b)
- 14 Point 1068A-A1 (method statement, step 1A)
- 15 Points 1068A-BA1 and 1068A-BA2
- 16 Point 1068A-BA3 (heading)
- 17 Point 1068A-BA4 (heading)
- 18 Point 1068A-BA5 (heading)
- 19 Point 1068A-BA5
- 20 Paragraph 1068B-DA1(b)
- 21 After section 1216
- 22 Subclause 146(4) (note 4) of Schedule 1A
- 23 Subclause 146(4) (note 5) of Schedule 1A
- 24 Subparagraph 147(1)(c)(ii) of Schedule 1A
- 25 Subparagraph 147(2)(c)(ii) of Schedule 1A
- 26 Subparagraph 147(3)(b)(ii) of Schedule 1A
- 27 Subclause 147(3) of Schedule 1A (method statement)
- 28 Subparagraph 147(4)(b)(ii) of Schedule 1A
- 29 Subclause 147(4) of Schedule 1A (method statement)
- 30 Subclause 149(4) of Schedule 1A
- 31 After subclause 149(4) of Schedule 1A
- 32 Application provision
- Veterans' Entitlements Act 1986
- 33 Subsection 5Q(1) (definition of pension supplement amount)
- 34 Subparagraph 58A(7)(b)(ii)
- 35 Subparagraph 58A(8)(b)(ii)
- 36 After subsection 58K(1)
- 37 Subparagraph 60(1)(b)(ii)
- 38 Subclause 30(4) of Schedule 5 (note 4)
- 39 Subclause 30(4) of Schedule 5 (note 5)
- 40 Subparagraph 31(1)(c)(ii) of Schedule 5
- 41 Subparagraph 31(2)(c)(ii) of Schedule 5
- 42 Subparagraph 31(3)(b)(ii) of Schedule 5
- 43 Subclause 31(3) of Schedule 5 (method statement)
- 44 Subparagraph 31(4)(b)(ii) of Schedule 5
- 45 Subclause 31(4) of Schedule 5 (method statement)
- 46 Subclause 34(4) of Schedule 5
- 47 After subclause 34(4) of Schedule 5
- 48 Subpoint SCH6-A1(2) of Schedule 6 (method statement, step 1A)
- 49 Subpoint SCH6-A1(3) of Schedule 6 (method statement, step 2A)
- 50 Subpoint SCH6-A1(6) of Schedule 6 (method statement, step 1A)
- 51 Subpoint SCH6-A1(8) of Schedule 6 (method statement, step 2)
- 52 Subpoint SCH6-A1(9) of Schedule 6 (method statement, step 3)
- 53 Points SCH6-BA1 and SCH6-BA2 of Schedule 6
- 54 Point SCH6-BA3 of Schedule 6 (heading)
- 55 Point SCH6-BA4 of Schedule 6 (heading)
- 56 Point SCH6-BA5 of Schedule 6
- 57 Application provision
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