Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019 (34 of 2019)
Schedule 1 Non-concessional MIT income
Part 1 Main amendments
Income Tax Assessment Act 1997
5 Section 960-265 (after table item 13)
Insert:
|
13A |
Concessional cross staple rent cap - existing lease with specified rent |
section 12-443 in Schedule 1 to the Taxation Administration Act 1953 |