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Treasury Laws Amendment (Tax Integrity and Other Measures) Act 2018 (124 of 2018)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 Multinational anti-avoidance law
- Income Tax Assessment Act 1936
- 1 Subsection 177A(1)
- 2 At the end of section 177DA
- 3 Application
- Schedule 2 Improving the integrity of the small business CGT concessions
- Income Tax Assessment Act 1997
- 1 Section 152-5
- 2 Subsection 152-10(2)
- 3 Application of amendments
- Schedule 3 Fintech and venture capital amendments
- Income Tax Assessment Act 1997
- 1 After subsection 118-425(13)
- 2 After subsection 118-427(14)
- 3 After section 118-430
- 3A At the end of Subdivision 118-F
- Taxation Administration Act 1953
- 4 At the end of subsections 362-5(1) and 362-25(1) in Schedule 1
- Venture Capital Act 2002
- 5 At the end of section 29-1
- 6 Application of amendments
- Schedule 4 Tax exemption for payments made under the Defence Force Ombudsman Scheme
- Income Tax Assessment Act 1997
- 1 Section 11-15 (table item headed "defence")
- 2 Section 11-15 (table item headed "defence")
- 3 Section 51-5 (table item 1.7)
- 4 At the end of section 51-5
- 5 Application of amendments