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Treasury Laws Amendment (Cost of Living Support and Other Measures) Act 2022 (14 of 2022)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 Medicare Levy and Medicare Levy Surcharge Income Thresholds
- A New Tax System (Medicare Levy Surcharge - Fringe Benefits) Act 1999
- 1 Paragraphs 15(1)(c) and 16(2)(c)
- Medicare Levy Act 1986
- 2 Subsection 3(1) (paragraph (a) of the definition of phase-in limit)
- 3 Subsection 3(1) (paragraph (c) of the definition of phase-in limit)
- 4 Subsection 3(1) (paragraph (a) of the definition of threshold amount)
- 5 Subsection 3(1) (paragraph (c) of the definition of threshold amount)
- 6 Subsection 8(5) (definition of family income threshold)
- 7 Subsection 8(5) (definition of family income threshold)
- 8 Subsections 8(6) and (7)
- 9 Subsection 8(7)
- 10 Paragraph 8D(3)(c)
- 11 Subparagraph 8D(4)(a)(ii)
- 12 Paragraph 8G(2)(c)
- 13 Subparagraph 8G(3)(a)(ii)
- 14 Application of amendments
- Schedule 2 Deductibility of COVID-19 tests
- Income Tax Assessment Act 1997
- 1 Section 12-5 (after table item headed "copyrights")
- 2 At the end of Division 25
- 3 At the end of subsection 900-30(7)
- 4 Application
- Schedule 3 Deductible gift recipients - new specific recipients
- Income Tax Assessment Act 1997
- 1 In the appropriate position in subsection 30-25(2) (table)
- 2 In the appropriate position in subsection 30-50(2) (table)
- 3 In the appropriate position in section 30-105 (table)
- 4 Section 30-315 (after table item 21)
- 5 Section 30-315 (after table item 52B)
- 6 Section 30-315 (after table item 68)
- 7 Section 30-315 (after table item 84)
- 8 Section 30-315 (after table item 94AA)
- 9 Section 30-315 (after table item 103)
- Schedule 4 Employee Share Schemes
- Corporations Act 2001
- 1 Section 9 (paragraph (a) of the definition of contribution plan)
- 2 Section 9 (definition of eligible employee share scheme)
- 3 Section 9
- 4 Section 9 (definition of employee share scheme)
- 5 Section 9 (definition of employee share scheme buy-back)
- 6 Section 9
- 7 Section 9 (definition of ESS interest)
- 8 Section 9
- 9 Section 9 (after paragraph (ma) of the definition of managed investment scheme)
- 10 Section 9 (paragraph (d) of the definition of selective buy-back)
- 11 Paragraph 113(3)(a)
- 12 Subsection 257B(1) (table)
- 13 Subsection 257B(1) (note)
- 14 Section 703B (note)
- 15 At the end of section 703B
- 16 Subsection 708(5) (note)
- 17 At the end of subsection 708(5)
- 18 Subsection 709(5)
- 19 Section 725A (note)
- 20 At the end of section 725A
- 21 Paragraphs 911A(2)(ed), (ee), (ef) and (eg)
- 22 Subsection 911A(2) (note)
- 23 At the end of subsection 911A(2)
- 24 At the end of subsection 992A(2)
- 25 Paragraph 994B(3)(c)
- 26 At the end of subsection 994B(3)
- 27 Subsection 1010A(1) (note)
- 28 At the end of subsection 1010A(1)
- 29 Section 1010BA (heading)
- 30 At the end of section 1010BA
- 31 Subsection 1012E(8) (note)
- 32 At the end of subsection 1012E(8)
- 33 After Division 1 of Part 7.12
- 34 Subparagraph 1274(2)(a)(iva)
- 35 Subsection 1274(2AA)
- 36 At the end of Chapter 10
- 37 In the appropriate position in Schedule 3
- Schedule 5 Varying the GDP uplift factor for tax instalments
- Part 1 Amendments
- Taxation Administration Act 1953
- 1 At the end of section 45-405 in Schedule 1
- 2 Application
- Part 2 Sunsetting
- Taxation Administration Act 1953
- 3 Subsection 45-405(9) in Schedule 1
- Schedule 6 Low and Middle Income tax offset
- Income Tax Assessment Act 1997
- 1 Subsection 61-105(3) (note)
- 2 Subsection 61-107(1) (note)
- 3 After subsection 61-107(1)
- 4 Subsections 61-107(2) and (4)
- Schedule 7 Safety net thresholds
- National Health Act 1953
- 1 Section 99F (definition of concessional beneficiary safety net)
- 2 Section 99F (definition of general patient safety net)
- Schedule 8 2022 cost of living payment
- Income Tax Assessment Act 1997
- 1 Section 11-15 (table item headed "social security or like payments")
- 2 After paragraph 52-10(1)(zb)
- 3 After subsection 52-10(1C)
- 4 Section 52-40 (after table item 1A)
- 5 After paragraph 52-65(1)(e)
- 6 After subsection 52-65(1K)
- 7 Section 52-75 (after table item 1A)
- 8 At the end of subsection 52-131(2)
- 9 After paragraph 52-131(8)(ac)
- Social Security Act 1991
- 10 After paragraph 8(8)(yp)
- 11 Before paragraph 23(4AA)(b)
- 12 After Part 2.6C
- 13 Subsection 1222(2) (after table item 4L)
- 14 After section 1223ABL
- Social Security (Administration) Act 1999
- 15 Before section 12B
- 16 Subsection 47(1) (after paragraph (gj) of the definition of lump sum benefit)
- 17 After section 47AH
- 18 Section 123TC
- 19 Subdivision DB of Division 5 of Part 3B (heading)
- 20 At the end of Subdivision DB of Division 5 of Part 3B
- 21 Subsection 124PD(1) (after subparagraph (a)(viik) of the definition of restrictable payment)
- Veterans' Entitlements Act 1986
- 22 After paragraph 5H(8)(zzao)
- 23 After Part IIIJ
- Schedule 9 Fuel duty consequential amendments
- Product Stewardship (Oil) Regulations 2000
- 1 Paragraph `4(1)(b)
- 2 Subregulation 4(1) (cell at table item 8, column headed "Amount (cents/l)")
- 3 After subregulation 4(1)
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