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Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019 (34 of 2019)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 Non-concessional MIT income
- Part 1 Main amendments
- Income Tax Assessment Act 1997
- 1 Section 12-5 (after table item headed "copyrights")
- 2 At the end of Division 25
- 3 After subsection 275-610(1)
- 4 After subsection 275-615(1)
- 5 Section 960-265 (after table item 13)
- Taxation Administration Act 1953
- 6 Paragraph 12-385(3)(a) in Schedule 1
- 7 Paragraph 12-390(3)(a) in Schedule 1
- 8 Paragraph 12-390(6)(a) in Schedule 1
- 9 After paragraph 12-395(3)(aa) in Schedule 1
- 10 After paragraph 12-395(6)(aa) in Schedule 1
- 11 At the end of Subdivision 12-H of Part 2-5 in Schedule 1
- Part 2 Definitions
- Income Tax Assessment Act 1997
- 12 Subsection 995-1(1)
- 13 Subsection 995-1(1) (definition of stapled entity)
- Part 3 Other amendments
- Administrative Decisions (Judicial Review) Act 1977
- 14 After paragraph (gaa) of Schedule 1
- Income Tax Assessment Act 1936
- 15 Subsection 6(1)
- Part 4 Application and transitional provisions
- 16 Application
- Schedule 2 Thin capitalisation
- Income Tax Assessment Act 1997
- 1 At the end of paragraph 820-105(3)(g)
- 2 At the end of paragraph 820-215(3)(g)
- 3 After subsection 820-905(2A)
- 4 Application
- Schedule 3 Superannuation funds for foreign residents withholding tax exemption
- Part 1 Amendments
- Income Tax Assessment Act 1936
- 1 At the end of paragraph 128B(3)(jb)
- 2 After subsection 128B(3C)
- Part 2 Application and transitional provisions
- 3 Application
- Schedule 4 Sovereign immunity
- Part 1 Amendments
- Income Tax Assessment Act 1936
- 1 After section 99G
- 2 At the end of subsection 128B(3)
- Income Tax Assessment Act 1997
- 3 Section 9-1 (after table item 8)
- 4 Section 11-55 (table)
- 5 At the end of section 840-805
- 6 At the end of Part 4-5
- Part 2 Application and transitional provisions
- Income Tax (Transitional Provisions) Act 1997
- 7 At the end of Part 4-5
- Part 3 Definitions
- Income Tax Assessment Act 1997
- 8 Subsection 995-1(1) (before paragraph (c) of the definition of member)
- 9 Subsection 995-1(1)
- Schedule 5 Contingent amendments relating to definition of provide affordable housing
- Part 1 Main amendments
- Income Tax Assessment Act 1997
- 1 At the end of Part 6-1
- 2 Subsection 995-1(1)
- Taxation Administration Act 1953
- 3 Subsection 355-65(8) in Schedule 1 (at the end of the table)
- 4 Section 396-55 in Schedule 1 (after table item 9)
- 5 Application of amendments
- Part 2 Other amendments
- Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures No. 2) Act 2019
- 6 Items 3, 4, 5 and 6 of Schedule 3
- 7 Subitems 7(2) and (3) of Schedule 3