-
Treasury Laws Amendment (Enterprise Tax Plan Base Rate Entities) Act 2018 (94 of 2018)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 Main amendments
- Part 1 Amendments applying from the 2017-18 year of income
- Income Tax Rates Act 1986
- 1 Subsection 3(1)
- 2 Section 23AA
- Part 2 Application of amendments
- 3 Application of amendments
- Schedule 2 Consequential amendments
- Part 1 Amendments applying from the 2017-18 income year
- Income Tax Assessment Act 1997
- 1 Subsection 995-1(1) (definition of corporate tax rate for imputation purposes)
- 2 Application of amendment
- Part 2 Contingent amendments
- Income Tax Rates Act 1986
- 3 Subsection 3(1) (definition of base rate entity passive income)
- 4 Section 23AB
- 5 Application of amendments
Login to ATO online services
Access secure services, view your details and lodge online.
Login to ATO online services
Access secure services, view your details and lodge online.