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Treasury Laws Amendment (Making Sure Multinationals Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019 (65 of 2019)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 Thin capitalisation
- Part 1 Amendments
- Income Tax Assessment Act 1936
- 1 Subsection 262A(2AA)
- 2 Paragraph 262A(3)(d)
- 3 Paragraph 262A(3)(e)
- Income Tax Assessment Act 1997
- 4 Paragraph 820-583(5)(b)
- 5 Subsection 820-583(5)
- 6 Paragraph 820-583(6)(c)
- 7 Subsection 820-583(6)
- 8 Paragraph 820-680(1)(a)
- 9 Subsection 820-680(1) (note)
- 10 Subsection 820-680(1A) (note)
- 11 Subsections 820-680(2) to (2E)
- 12 Subsections 820-682(1) and (2)
- 13 Sections 820-683 and 820-684
- 14 Paragraph 820-933(4)(b)
- 15 Group heading (before section 820-985)
- 16 Section 820-985
- Part 2 Application and transitional provisions
- 17 Revaluation of assets
- 18 Classification of head company
- Schedule 2 Online hotel bookings
- A New Tax System (Goods and Services Tax) Act 1999
- 1 Paragraph 83-5(2)(c)
- 2 Subsection 151-5(2)
- 3 Paragraphs 188-15(3)(c) and 188-20(3)(c)
- 4 Application
- Schedule 3 Non-taxable re-importations of refurbished luxury cars
- A New Tax System (Luxury Car Tax) Act 1999
- 1 After subsection 7-20(1)
- 2 Application
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