-
Treasury Laws Amendment (Tax Incentives and Integrity) Act 2025 (29 of 2025)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 Luxury car tax
- A New Tax System (Luxury Car Tax) Act 1999
- 1 Subsections 25-1(3) and (3A)
- 2 Subsection 25-1(4)
- 3 Subsection 25-1(6)
- 4 Application of amendments
- Schedule 2 Denying deductions for interest charges
- Income Tax Assessment Act 1997
- 1 Paragraph 25-5(1)(c)
- 2 Subsection 25-5(7)
- 3 After subsection 26-5(1)
- 4 Application of amendments
- Schedule 3 Extending ATO notification period for retaining refunds
- Taxation Administration Act 1953
- 1 Paragraph 8AAZLGA(3)(a)
- 2 After subsection 8AAZLGA(3)
- 3 Application provision
- Schedule 4 $20,000 instant asset write-off for small business entities
- Income Tax (Transitional Provisions) Act 1997
- 1 Section 328-180 (heading)
- 2 Subsection 328-180(1) (paragraph (b) of the definition of increased access year)
- 3 Paragraph 328-180(4)(d)
- 4 Subparagraphs 328-180(5)(e)(ii) and (6)(e)(ii)
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
