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Treasury Laws Amendment (2020 Measures No. 2) Act 2020 (79 of 2020)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 Hybrid mismatch rules
- Part 1 Main amendments
- Income Tax Assessment Act 1997
- 1 Section 832-30
- 2 Subparagraph 832-110(5)(b)(i)
- 3 Subsection 832-120(1)
- 4 Paragraph 832-120(3)(b)
- 5 Paragraph 832-125(2)(b)
- 6 Paragraph 832-125(2)(c)
- 7 Subsection 832-130(1)
- 8 Subsection 832-130(3)
- 9 Subsection 832-130(4)
- 10 Paragraph 832-130(6)(b)
- 11 At the end of section 832-130
- 12 After subsection 832-205(1)
- 13 Paragraph 832-235(2)(b)
- 14 Subsection 832-320(1) (note)
- 15 Subsection 832-325(1)
- 16 Subsection 832-325(1) (note 1)
- 17 Subsection 832-325(1) (note 2)
- 18 Paragraph 832-325(2)(b)
- 19 Subsection 832-325(2) (note 1)
- 20 After subsection 832-325(2)
- 21 Subsection 832-410(1) (note)
- 22 Subparagraph 832-410(2)(b)(ii)
- 23 Paragraph 832-480(4)(b)
- 24 Subparagraph 832-485(4)(a)(ii)
- 25 Paragraph 832-550(c)
- 26 Subparagraph 832-555(9)(b)(i)
- 27 Subparagraph 832-555(9)(b)(ii)
- 28 Subparagraph 832-555(9)(b)(ii)
- 29 Paragraph 832-625(4)(d)
- 30 After subsection 832-680(1)
- 31 Paragraph 832-680(2)(a)
- 32 Paragraph 832-680(2)(a)
- 33 Paragraph 832-680(2)(b)
- 34 Paragraph 832-680(4)(d)
- 35 After subsection 832-680(4)
- 36 Subsection 832-680(6)
- 37 At the end of section 832-680
- 38 After subsection 832-725(1)
- 39 Subsection 995-1(1) (paragraph (b) of the definition of net income)
- 40 Subsection 995-1(1) (at the end of the definition of net income)
- 41 Application
- Part 2 Foreign hybrid mismatch rules
- Income Tax Assessment Act 1997
- 42 Subsection 832-185(2)
- 43 Paragraph 832-195(1)(c)
- 44 Subsection 832-290(2)
- 45 Paragraph 832-300(1)(c)
- 46 At the end of paragraph 832-390(1)(b)
- 47 Paragraph 832-465(1)(b)
- 48 Paragraph 832-535(2)(b)
- 49 Paragraph 832-540(1)(b)
- 50 Subsection 995-1(1) (definition of foreign hybrid mismatch rules)
- 51 Application
- Part 3 Hybrid entities integrity rule
- Income Tax Assessment Act 1997
- 52 After subsection 832-240(2)
- 53 After subsection 832-565(2)
- 54 Section 832-720
- 55 Section 832-720
- 56 Paragraph 832-725(1)(e)
- 57 Subsection 832-725(3)
- 58 Subsection 832-725(6)
- 59 At the end of section 832-725
- 60 Application
- Part 4 Foreign income tax deductions for regulatory capital
- Income Tax Assessment Act 1997
- 61 Section 10-5 (after table item headed "foreign exchange")
- 62 At the end of Division 15
- 63 Section 207-158
- 64 Application
- Schedule 2 Single touch payroll reporting - child support information
- Child Support (Assessment) Act 1989
- 1 Subsection 150D(1)
- Child Support (Registration and Collection) Act 1988
- 2 Subsection 16C(1)
- 3 Subparagraph 42B(1)(a)(ii)
- 4 After subsection 47(1A)
- 5 After subsection 58(2)
- Taxation Administration Act 1953
- 6 Section 389-1 in Schedule 1
- 7 Section 389-15 in Schedule 1 (heading)
- 8 At the end of Division 389 in Schedule 1
- 9 Application
- Schedule 3 Deductible gift recipient status for community sheds
- Income Tax Assessment Act 1997
- 1 In the appropriate position in subsection 30-20(1)
- 2 Subsection 30-315(2) (after table item 34AA)
- 3 Subsection 995-1(1)
- 4 Application
- Schedule 4 Funding capital increases for the World Bank Group
- International Finance Corporation Act 1955
- 1 Section 3 (definition of the Agreement)
- 2 Section 5
- 3 The Schedules (heading)
- 4 First Schedule
- 5 Second Schedule
- 6 Third Schedule
- 7 Schedule 4
- International Monetary Agreements Act 1947
- 8 Section 9
- Schedule 5 Deductible gift recipients - new specific recipients
- Income Tax Assessment Act 1997
- 1 In the appropriate position in subsection 30-25(2)
- 2 In the appropriate position in subsection 30-45(2)
- 3 In the appropriate position in subsection 30-50(2)
- 4 In the appropriate position in section 30-95
- 5 In the appropriate position in subsection 30-100(2)
- 6 Section 30-315 (after table item 9B)
- 7 Section 30-315 (cell at table item 30AA, column headed "Provision")
- 8 Section 30-315 (after table item 49C)
- 9 Section 30-315 (after table item 52)
- 10 Section 30-315 (after table item 53B)
- 11 Section 30-315 (after table item 56)
- 12 Section 30-315 (after table item 72B)
- 13 Section 30-315 (after table item 112AF)
- Schedule 6 Tax secrecy
- Taxation Administration Act 1953
- 1 Subsection 355-65(8) in Schedule 1 (before table item 5A)
- 2 Application
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