Treasury Laws Amendment (2022 Measures No. 1) Act 2022 (35 of 2022)
Schedule 3 Income tax and withholding exemptions for the FIFA Women's World Cup
Income Tax Assessment Act 1997
3 Section 50-45 (at the end of the table)
Add:
|
9.4 |
Fédération Internationale de Football Association |
both of the following: (a) only amounts included as *ordinary income or *statutory income: (i) on or after 1 July 2020; and (ii) before 1 January 2029; (b) the ordinary income is *derived from, or the statutory income is from, activities relating to the Fédération Internationale de Football Association (FIFA) Women's World Cup Australia New Zealand 2023 |
|
9.5 |
FWWC2023 Pty Ltd |
all of the following: (a) the entity is a *wholly-owned subsidiary of the Fédération Internationale de Football Association; (b) only amounts included as *ordinary income or *statutory income: (i) on or after 1 July 2020; and (ii) before 1 January 2029; (c) the ordinary income is *derived from, or the statutory income is from, activities relating to the Fédération Internationale de Football Association (FIFA) Women's World Cup Australia New Zealand 2023 |