Treasury Laws Amendment (Tax Integrity and Other Measures No. 2) Act 2018 (84 of 2018)

Schedule 4   Income tax and withholding exemptions for the ICC World Twenty20

Income Tax Assessment Act 1997

4   Section 50-45 (at the end of the table)



ICC Business Corporation FZ-LLC

both of the following:

(a) the entity is a *wholly-owned subsidiary of International Cricket Council Limited;

(b) only amounts included as *ordinary income or *statutory income:

(i) on or after 1 July 2018; and

(ii) before 1 July 2023