Treasury Laws Amendment (Supporting Choice in Superannuation and Other Measures) Act 2026 (12 of 2026)
Schedule 3 Income tax and withholding tax exemptions for the Rugby World Cups
Income Tax Assessment Act 1997
6 Section 50-45 (at the end of the table)
Add:
|
9.6 |
Rugby Australia Ltd |
both of the following: (a) only amounts included as *ordinary income or *statutory income: (i) on or after 1 July 2023; and (ii) before 1 July 2031; (b) the ordinary income is *derived from, or the statutory income is from, activities relating to the men's Rugby World Cup 2027 or the women's Rugby World Cup 2029 |
|
9.7 |
Rugby World Cup (Australia) Pty Ltd |
both of the following: (a) only amounts included as *ordinary income or *statutory income: (i) on or after 1 July 2023; and (ii) before 1 July 2031; (b) the ordinary income is *derived from, or the statutory income is from, activities relating to the men's Rugby World Cup 2027 or the women's Rugby World Cup 2029 |
|
9.8 |
Rugbypass Limited |
all of the following: (a) the entity is a *wholly-owned subsidiary of World Rugby; (b) only amounts included as *ordinary income or *statutory income: (i) on or after 1 July 2023; and (ii) before 1 July 2031; (c) the ordinary income is *derived from, or the statutory income is from, activities relating to the men's Rugby World Cup 2027 or the women's Rugby World Cup 2029 |
|
9.9 |
RWC2003 Limited |
all of the following: (a) the entity is a *wholly-owned subsidiary of World Rugby; (b) only amounts included as *ordinary income or *statutory income: (i) on or after 1 July 2023; and (ii) before 1 July 2031; (c) the ordinary income is *derived from, or the statutory income is from, activities relating to the men's Rugby World Cup 2027 or the women's Rugby World Cup 2029 |
|
9.10 |
World Rugby |
both of the following: (a) only amounts included as *ordinary income or *statutory income: (i) on or after 1 July 2023; and (ii) before 1 July 2031; (b) the ordinary income is *derived from, or the statutory income is from, activities relating to the men's Rugby World Cup 2027 or the women's Rugby World Cup 2029 |
|
9.11 |
World Rugby Events Designated Activity Company |
all of the following: (a) the entity is a *wholly-owned subsidiary of World Rugby; (b) only amounts included as *ordinary income or *statutory income: (i) on or after 1 July 2023; and (ii) before 1 July 2031; (c) the ordinary income is *derived from, or the statutory income is from, activities relating to the men's Rugby World Cup 2027 or the women's Rugby World Cup 2029 |
|
9.12 |
World Rugby Limited |
all of the following: (a) the entity is a *wholly-owned subsidiary of World Rugby; (b) only amounts included as *ordinary income or *statutory income: (i) on or after 1 July 2023; and (ii) before 1 July 2031; (c) the ordinary income is *derived from, or the statutory income is from, activities relating to the men's Rugby World Cup 2027 or the women's Rugby World Cup 2029 |
|
9.13 |
World Rugby Tournaments Limited |
all of the following: (a) the entity is a *wholly-owned subsidiary of World Rugby; (b) only amounts included as *ordinary income or *statutory income: (i) on or after 1 July 2023; and (ii) before 1 July 2031; (c) the ordinary income is *derived from, or the statutory income is from, activities relating to the men's Rugby World Cup 2027 or the women's Rugby World Cup 2029 |