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Treasury Laws Amendment (2022 Measures No. 2) Act 2022 (84 of 2022)
Front Matter
1 Short title
2 Commencement
3 Schedules
Schedule 1 Assisting businesses to meet their record-keeping obligations
Part 1 Main amendments
Taxation Administration Act 1953
1 Paragraph 288-25(2)(b) in Schedule 1
2 After paragraph 288-25(2)(b) in Schedule 1
3 Section 288-25 (note) in Schedule 1
4 Section 384-10 in Schedule 1 (heading)
5 Subsection 384-10(1) in Schedule 1
6 Subsection 384-10(1) in Schedule 1 (table items 2, 3 and 4)
7 At the end of subsection 384-10(1) in Schedule 1
8 Subsection 384-10(3) in Schedule 1
9 After section 384-10 in Schedule 1
10 Section 384-15 in Schedule 1
11 Subsection 384-20(1) in Schedule 1
12 Section 384-30 in Schedule 1
13 Subsection 384-35(1) in Schedule 1
14 Subsection 384-35(7) in Schedule 1
15 Paragraph 384-40(a) in Schedule 1
Part 2 Other amendments
Income Tax Assessment Act 1997
16 Subsection 995-1(1)
Taxation Administration Act 1953
17 Paragraph 8C(1)(fa)
18 Paragraph 298-5(c) in Schedule 1
Part 3 Application and transitional provisions
19 Application of amendments
20 Transitional - existing education directions
Schedule 2 Sharing economy reporting regime
Taxation Administration Act 1953
1 Section 396-55 in Schedule 1 (at the end of the table)
2 Application of amendment
Schedule 3 Removing the self-education expenses threshold
Fringe Benefits Tax Assessment Act 1986
1 Paragraph 19(1)(b)
2 Paragraph 19(1)(b)
3 Paragraph 19(1)(ba) (subparagraph (ii) of the definition of RD)
4 Paragraph 24(1)(b)
5 Paragraph 24(1)(b)
6 Paragraph 24(1)(ba) (subparagraph (ii) of the definition of RD)
7 Paragraph 24(1)(ba) (subparagraph (ii) of the definition of RD)
8 Paragraph 37(b)
9 Paragraph 37(c) (subparagraph (ii) of the definition of RD)
10 Paragraph 44(1)(b)
11 Paragraph 44(1)(b)
12 Paragraph 44(1)(ba) (subparagraph (ii) of the definition of RD)
13 Paragraph 44(1)(ba) (subparagraph (ii) of the definition of RD)
14 Paragraph 52(1)(b)
15 Paragraph 52(1)(b)
16 Paragraph 52(1)(ba) (subparagraph (ii) of the definition of RD)
17 Paragraph 52(1)(ba) (subparagraph (ii) of the definition of RD)
Income Tax Assessment Act 1936
18 Paragraph 21A(3)(b)
19 Paragraph 21A(3)(b)
20 Paragraph 26AJ(2)(b)
21 Paragraph 26AJ(2)(b)
22 Paragraph 26AJ(2)(d) (definition of Reducing amount)
23 Paragraph 26AJ(2)(d) (definition of Reducing amount)
24 Paragraph 26AJ(3)(b)
25 Paragraph 26AJ(3)(b)
26 Section 82A
27 Subsection 109CA(5)
Income Tax Assessment Act 1997
28 Section 12-5 (table item headed "education expenses")
29 Section 12-5 (table item headed "overseas debtors repayment levy")
30 Section 12-5 (table item headed "student start-up loans")
31 Section 12-5 (table item headed "trade support loan")
32 Section 12-5 (table item headed "VET student loans")
33 Application of amendments
Schedule 4 Increased Tribunal powers for small business tax decisions
Taxation Administration Act 1953
1 Section 14ZQ
2 At the end of section 14ZZB
3 After section 14ZZG
4 Section 14ZZM
5 At the end of section 14ZZM
6 Application
Schedule 5 Expanding eligibility for downsizer contributions
Income Tax Assessment Act 1997
1 Paragraph 292-102(1)(a)
2 Application of amendment