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Treasury Laws Amendment (Refining and Improving Our Tax System) Act 2023 (40 of 2023)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 Icelandic convention and minor amendments
- Part 1 Icelandic convention
- International Tax Agreements Act 1953
- 1 Subsection 3AAA(1)
- 2 Subsection 5(1) (after table item relating to Hungarian agreement)
- Part 2 Updating of notes
- International Tax Agreements Act 1953
- 3 Subsection 3(1) (note to the definition of agreement)
- 4 Subsection 3AAA(1) (note to the definition of Belgian protocol (No. 2))
- 5 Subsection 3AAA(1) (note to the definition of Chilean convention)
- 6 Subsection 3AAA(1) (note to the definition of Cook Islands agreement)
- 7 Subsection 3AAA(1) (at the end of the definition of Israeli convention)
- 8 Subsection 3AAA(1) (note to the definition of Marshall Islands agreement)
- 9 Subsection 3AAA(1) (note to the definition of Multilateral Convention)
- 10 Subsection 3AAA(1) (note to the definition of Samoan agreement)
- 11 Subsection 3AAA(1) (note to the definition of Turkish convention)
- Schedule 2 Income tax exemption and franking credit refund for certain subsidiaries of the Future Fund Board
- Income Tax Assessment Act 1997
- 1 Section 50-25 (at the end of the table)
- 2 Before subsection 207-115(6)
- 3 Application of amendments
- Schedule 2A Periodic investment reports by Future Fund Board
- Future Fund Act 2006
- 1 Section 5
- 2 After Division 6 of Part 4
- Schedule 3 DGR registers reform
- Part 1 Environmental organisations
- Income Tax Assessment Act 1997
- 1 Subsection 30-55(1) (table)
- 2 Section 30-60
- 3 Paragraphs 30-60(a) and (b)
- 4 Subdivision 30-E
- 5 Subsection 30-315(2) (table item 48)
- 6 Section 995-1 (definition of environmental organisation)
- 7 Transitional
- Part 2 Harm prevention charities
- Income Tax Assessment Act 1997
- 8 Subsection 30-45(1) (table item 4.1.4)
- 9 Subdivision 30-EA
- 10 Section 995-1 (definition of harm prevention charity)
- 11 Transitional
- Part 3 Cultural organisations
- Income Tax Assessment Act 1997
- 12 Subsection 30-100(1) (table item 12.1.1)
- 13 Subdivision 30-F
- 14 Subsection 30-315(2) (table item 43)
- 15 Section 995-1 (definition of cultural organisation)
- 16 Transitional
- Part 4 Overseas aid
- Income Tax Assessment Act 1997
- 17 Subsection 30-80(1) (table item 9.1.1)
- 18 Section 30-85
- 19 Subsection 207-115(5)
- 20 Transitional
- Part 5 Miscellaneous
- Income Tax Assessment Act 1997
- 21 Subsection 30-5(5)
- Schedule 4 Aligning excise and customs reporting with other indirect taxes
- Customs Act 1901
- 1 Subsection 4(1)
- 2 At the end of subsection 69(1)
- 3 After subsection 69(7)
- 4 After paragraph 69(8)(d)
- 5 Subsection 69(8) (note)
- 6 Subsection 69(9)
- 7 Paragraph 69(13)(b)
- Excise Act 1901
- 8 Subsection 4(1)
- 9 At the end of subsection 61C(1)
- 10 After subsection 61C(1E)
- 11 After paragraph 61C(3)(d)
- 12 Subsection 61C(3A)
- 13 Paragraph 61C(8)(b)
- Income Tax Assessment Act 1997
- 14 Subsection 328-110(1) (notes 1, 2, and 3)
- 15 Subsection 328-110(4) (paragraph (e) of the note)
- 16 Subsection 328-110(4) (paragraph (f) of the note)
- Taxation Administration Act 1953
- 17 Subsection 155-15(1) in Schedule 1 (table item 3, column 3, paragraph (a))
- Schedule 5 Small-scale repackaging of beer into smaller containers
- Excise Act 1901
- 1 Section 77FC
- 2 Section 77FC
- 3 At the end of section 77FC
- 4 Application of amendments - repackaged beer
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