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

1   Section 12-5 (after table item headed "copyrights")


cross staple arrangements


rent from land investment

25-115, 25-120