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Back to browse3 related documents
  • 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

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