Treasury Laws Amendment (Supporting Choice in Superannuation and Other Measures) Act 2026 (12 of 2026)

Schedule 3   Income tax and withholding tax exemptions for the Rugby World Cups

Income Tax Assessment Act 1997

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

Add:

9.6

Rugby Australia Ltd

both of the following:

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

(i) on or after 1 July 2023; and

(ii) before 1 July 2031;

(b) the ordinary income is *derived from, or the statutory income is from, activities relating to the men's Rugby World Cup 2027 or the women's Rugby World Cup 2029

9.7

Rugby World Cup (Australia) Pty Ltd

both of the following:

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

(i) on or after 1 July 2023; and

(ii) before 1 July 2031;

(b) the ordinary income is *derived from, or the statutory income is from, activities relating to the men's Rugby World Cup 2027 or the women's Rugby World Cup 2029

9.8

Rugbypass Limited

all of the following:

(a) the entity is a *wholly-owned subsidiary of World Rugby;

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

(i) on or after 1 July 2023; and

(ii) before 1 July 2031;

(c) the ordinary income is *derived from, or the statutory income is from, activities relating to the men's Rugby World Cup 2027 or the women's Rugby World Cup 2029

9.9

RWC2003 Limited

all of the following:

(a) the entity is a *wholly-owned subsidiary of World Rugby;

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

(i) on or after 1 July 2023; and

(ii) before 1 July 2031;

(c) the ordinary income is *derived from, or the statutory income is from, activities relating to the men's Rugby World Cup 2027 or the women's Rugby World Cup 2029

9.10

World Rugby

both of the following:

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

(i) on or after 1 July 2023; and

(ii) before 1 July 2031;

(b) the ordinary income is *derived from, or the statutory income is from, activities relating to the men's Rugby World Cup 2027 or the women's Rugby World Cup 2029

9.11

World Rugby Events Designated Activity Company

all of the following:

(a) the entity is a *wholly-owned subsidiary of World Rugby;

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

(i) on or after 1 July 2023; and

(ii) before 1 July 2031;

(c) the ordinary income is *derived from, or the statutory income is from, activities relating to the men's Rugby World Cup 2027 or the women's Rugby World Cup 2029

9.12

World Rugby Limited

all of the following:

(a) the entity is a *wholly-owned subsidiary of World Rugby;

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

(i) on or after 1 July 2023; and

(ii) before 1 July 2031;

(c) the ordinary income is *derived from, or the statutory income is from, activities relating to the men's Rugby World Cup 2027 or the women's Rugby World Cup 2029

9.13

World Rugby Tournaments Limited

all of the following:

(a) the entity is a *wholly-owned subsidiary of World Rugby;

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

(i) on or after 1 July 2023; and

(ii) before 1 July 2031;

(c) the ordinary income is *derived from, or the statutory income is from, activities relating to the men's Rugby World Cup 2027 or the women's Rugby World Cup 2029

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