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Treasury Laws Amendment (Making Multinationals Pay Their Fair Share - Integrity and Transparency) Act 2024 (23 of 2024)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- 4 Review of operation of amendments
- Schedule 1 Multinational tax transparency - disclosure of subsidiaries
- Corporations Act 2001
- 1 After paragraph 295(1)(b)
- 2 After subsection 295(3)
- 3 After paragraph 295(4)(d)
- 4 After paragraph 295A(2)(c)
- 5 In the appropriate position in Chapter 10
- Schedule 2 Thin capitalisation
- Part 1 Amendments
- Income Tax Assessment Act 1936
- 1 Subsection 262A(2AA)
- 2 At the end of subsection 262A(3)
- Income Tax Assessment Act 1997
- 3 Section 12-5 (at the end of table item headed "thin capitalisation")
- 4 Subsection 230-15(3)
- 4A Section 705-60 (after table item 5)
- 4B Section 705-60 (table item 6, column headed "What the step requires")
- 5 Section 705-60 (after table item 6)
- 6 Section 705-60 (table item 7, column headed "What the step requires")
- 7 Subparagraph 705-65(5A)(b)(ii)
- 7A Paragraph 705-65(5A)(c)
- 8 Paragraph 705-65(5A)(d)
- 8A Subparagraph 705-75(5)(b)(ii)
- 8B After section 705-100
- 8C Section 705-105 (heading)
- 8D Section 705-105
- 9 After section 705-110
- 9A At the end of paragraph 705-160(2)(c)
- 9B Subsection 705-160(2)
- 9C At the end of paragraph 705-160(4)(d)
- 9D Subsection 705-160(4)
- 9E At the end of paragraph 705-235(2)(b)
- 9F Subsection 705-235(2)
- 9G At the end of paragraph 705-235(4)(c)
- 9H Subsection 705-235(4)
- 10 After paragraph 815-140(1)(a)
- 11 Section 820-1
- 12 Section 820-5
- 13 Section 820-10 (before table item 1)
- 14 Section 820-10 (after table item 2)
- 15 Section 820-30
- 15A After section 820-30
- 16 Section 820-32
- 17 At the end of section 820-32
- 18 Section 820-35
- 19 Subsection 820-37(1)
- 20 Paragraphs 820-37(1)(a) and (b)
- 21 Subsection 820-39(1)
- 21A Subsection 820-39(1)
- 22 Subsection 820-39(2)
- 22A Subsection 820-39(2)
- 23 Subsection 820-40(1)
- 24 Subparagraph 820-40(1)(a)(i)
- 25 Subparagraph 820-40(1)(a)(ii)
- 26 Subparagraph 820-40(1)(a)(iii)
- 27 Paragraph 820-40(2)(c)
- 28 Paragraph 820-40(3)(a)
- 29 After Subdivision 820-A
- 30 Subdivision 820-B (heading)
- 31 Section 820-65
- 32 Section 820-85 (heading)
- 33 Subsections 820-85(1) and (2)
- 34 Subsection 820-90(1) (heading)
- 35 Subsection 820-90(1)
- 36 Paragraph 820-90(1)(b)
- 37 Subsection 820-90(1) (notes 1 and 2)
- 38 Subsection 820-90(2) (heading)
- 39 Subsection 820-90(2)
- 40 Paragraph 820-90(2)(b)
- 41 Subsection 820-90(2) (notes 1 and 2)
- 42 Section 820-95
- 43 Section 820-100 (heading)
- 44 Subsection 820-100(1)
- 45 Section 820-105
- 46 Subsection 820-110(1)
- 47 Subsection 820-110(2) (heading)
- 48 Subsection 820-110(2)
- 49 Subsection 820-111(1)
- 50 Subsection 820-111(2) (heading)
- 51 Subsection 820-111(2)
- 52 Section 820-115
- 53 Paragraph 820-120(1)(a)
- 54 Subdivision 820-C (heading)
- 55 Section 820-180
- 56 Section 820-185 (heading)
- 57 Subsections 820-185(1) and (2)
- 58 Subsection 820-185(3) (method statement, step 2, paragraph (a))
- 59 Subsection 820-185(3) (method statement, step 2, paragraph (b))
- 60 Paragraph 820-190(1)(b)
- 61 Subsection 820-190(1) (notes 1 and 2)
- 62 Section 820-195
- 63 Section 820-205
- 64 Section 820-215
- 65 Section 820-216
- 66 Section 820-217
- 67 Section 820-218
- 68 Section 820-220
- 69 Subsection 820-225(1)
- 70 Subsection 820-225(2) (method statement, step 2, paragraph (a))
- 71 Subsection 820-225(2) (method statement, step 2, paragraph (b))
- 72 Subparagraph 820-300(2)(c)(ii)
- 73 After subsection 820-300(2)
- 74 Subsection 820-330(1) (note)
- 75 After subsection 820-395(2)
- 76 After Subdivision 820-E
- 77 Subsection 820-430(1) (table item 1, column 1)
- 78 Section 820-581 (example)
- 79 Subsections 820-583(1) and (2)
- 80 Subsection 820-583(3) (heading)
- 81 Subsection 820-583(3)
- 82 Paragraph 820-583(3)(a)
- 83 Subsections 820-583(4) and (5)
- 84 Subparagraph 820-583(7)(b)(i)
- 85 Subsection 820-585(2)
- 86 Subsection 820-588(1) (paragraph (a) of note 2)
- 87 Subsection 820-588(1) (paragraph (b) of note 2)
- 88 At the end of Subdivision 820-FA
- 89 Paragraph 820-609(1)(b)
- 90 Paragraph 820-609(4)(a)
- 91 Subsections 820-609(5) and (6)
- 92 Subsection 820-609(7) (note)
- 93 Subsection 820-610(2)
- 94 Paragraph 820-610(2)(b)
- 95 Subsection 820-610(3)
- 96 Paragraph 820-610(3)(b)
- 97 Subsection 820-630(1) (note 1)
- 98 Section 820-740
- 98A Paragraph 820-881(a)
- 99 After subsection 820-905(1)
- 100 Subsection 820-905(2B)
- 100A Subsection 820-910(1)
- 101 Subsection 820-910(1)
- 102 Subparagraph 820-910(2)(a)(i)
- 103 Subparagraph 820-910(2)(a)(ii)
- 104 Subsection 820-915(1)
- 105 Subsections 820-920(1) and (3)
- 106 Subsection 820-920(3) (method statement, step 4, paragraph (c))
- 107 Subsection 820-920(3) (method statement, step 4, paragraph (d))
- 108 Subsection 820-920(4)
- 109 Subsection 820-920(4) (method statement, step 1)
- 110 Paragraph 820-946(1)(a)
- 111 Paragraph 820-960(1)(a)
- 112 Section 820-980 (heading)
- 113 Subsection 820-980(1)
- 114 Subsection 820-980(2)
- 115 After section 820-980
- 116 Paragraph 820-990(1)(a)
- 117 Paragraph 820-995(1)(a)
- 118 Subsection 995-1(1)
- 119 Subsection 995-1(1) (definition of arm's length debt amount)
- 120 Subsection 995-1(1)
- 121 Subsection 995-1(1)
- 122 Subsection 995-1(1) (paragraph (a) of the definition of financial entity)
- 123 Subsection 995-1(1) (paragraph (c) of the definition of financial entity)
- 124 Subsection 995-1(1)
- 125 Subsection 995-1(1) (definition of inward investing entity (non-ADI))
- 126 Subsection 995-1(1)
- 127 Subsection 995-1(1) (definition of inward investment vehicle (general))
- 128 Subsection 995-1(1) (definition of inward investor (general))
- 129 Subsection 995-1(1) (paragraph (a) of the definition of maximum allowable debt)
- 130 Subsection 995-1(1) (paragraph (b) of the definition of maximum allowable debt)
- 131 Subsection 995-1(1) (at the end of the definition of member)
- 132 Subsection 995-1(1)
- 133 Subsection 995-1(1)
- 134 Subsection 995-1(1) (note to the definition of outward investing entity (ADI))
- 135 Subsection 995-1(1) (definition of outward investing entity (non-ADI))
- 136 Subsection 995-1(1)
- 137 Subsection 995-1(1) (definition of outward investor (financial))
- 138 Subsection 995-1(1) (definition of outward investor (general))
- 139 Subsection 995-1(1) (paragraphs (a), (b), (c) and (e) of the definition of safe harbour debt amount)
- 140 Subsection 995-1(1)
- 141 Subsection 995-1(1) (paragraph (a) of the definition of worldwide gearing debt amount)
- 142 Subsection 995-1(1) (paragraphs (b) and (d) of the definition of worldwide gearing debt amount)
- Taxation Administration Act 1953
- 143 After paragraph 14ZVA(a)
- Part 2 Application
- 144 Application
- 145 Transitional - choice
- 146 Saving - old law continues to apply to Australian plantation forestry entities
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