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Treasury Laws Amendment (Tax Accountability and Fairness) Act 2024 (37 of 2024)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 PwC response - Promoter penalty law reform
- Tax Agent Services Act 2009
- 1 Section 20-45
- 2 Paragraph 20-45(d)
- 3 After paragraph 20-45(d)
- 4 At the end of section 20-45
- Taxation Administration Act 1953
- 5 After paragraph 290-5(a) in Schedule 1
- 6 Paragraph 290-5(b) in Schedule 1
- 7 Paragraph 290-5(b) in Schedule 1
- 8 After subsection 290-50(1) in Schedule 1
- 9 Subsection 290-50(2) in Schedule 1
- 10 Subsection 290-50(2) in Schedule 1
- 11 Subsection 290-50(2) in Schedule 1 (note)
- 12 Subsection 290-50(2A) in Schedule 1
- 13 Subsection 290-50(2A) in Schedule 1 (note 2)
- 14 Subsection 290-50(3) in Schedule 1
- 15 At the end of subsection 290-50(3) in Schedule 1
- 16 Subsection 290-50(4) in Schedule 1
- 17 Subsection 290-50(5) in Schedule 1
- 18 Paragraph 290-50(5)(a) in Schedule 1
- 19 Subsection 290-55(2) in Schedule 1
- 20 Subsection 290-55(4) in Schedule 1
- 21 Subsection 290-55(5) in Schedule 1
- 22 Subsection 290-55(5) in Schedule 1
- 23 Subsection 290-55(5) in Schedule 1
- 24 Subsection 290-55(6) in Schedule 1
- 25 After paragraph 290-55(7)(a) in Schedule 1
- 26 Paragraph 290-55(7)(b) in Schedule 1
- 27 Paragraph 290-55(7)(b) in Schedule 1
- 28 Paragraph 290-55(7)(b) in Schedule 1
- 29 After subsection 290-55(7) in Schedule 1
- 30 Paragraph 290-60(1)(a) in Schedule 1
- 31 Paragraph 290-60(1)(b) in Schedule 1
- 32 After subsection 290-65(1) in Schedule 1
- 33 Section 290-120 in Schedule 1
- 34 Paragraph 290-135(a) in Schedule 1
- 35 At the end of section 444-30 in Schedule 1
- 36 At the end of Division 444 in Schedule 1
- 37 Application
- Schedule 2 PwC response - Extending tax whistleblower protections
- Taxation Administration Act 1953
- 1 Subsection 2(1)
- 2 Section 8AC
- 3 After subsection 14ZZT(1)
- 4 After subsection 14ZZT(3)
- 5 Subsection 14ZZT(4)
- 6 After section 14ZZT
- 7 Paragraph 14ZZX(1)(c)
- 8 After section 14ZZX
- 9 Paragraph 15(3)(a)
- 10 Subsection 15A(12)
- Schedule 3 PwC response - Tax Practitioners Board reform
- Part 1 Information on the register
- Tax Agent Services Act 2009
- 1 Subsections 60-135(1) to (3)
- 2 Application and transitional provisions
- Part 2 Investigations by the Board
- Division 1 Period for making decisions
- Tax Agent Services Act 2009
- 3 Paragraph 60-125(3)(a)
- 4 Application provisions
- Division 2 Publishing results of investigations
- Tax Agent Services Act 2009
- 5 At the end of paragraph 60-125(2)(b)
- 6 Subsection 60-125(2) (note)
- 7 At the end of subsection 60-125(2)
- 8 After subsection 60-125(2)
- 9 At the end of section 60-125
- 10 After paragraph 70-10(h)
- 11 Application provisions
- 12 Investigations that have concluded - Board may make new decision to publish findings
- Part 3 Delegations by the Board
- Tax Agent Services Act 2009
- 13 Before subsection 70-30(1A)
- 14 Subsection 70-30(2)
- 15 At the end of section 70-30
- Schedule 4 PwC response - Information sharing
- Part 1 Amendments
- Taxation Administration Act 1953
- 1 Subsection 355-65(8) in Schedule 1 (at the end of the table)
- 2 After section 355-180 in Schedule 1
- 3 Section 355-210 in Schedule 1
- Tax Agent Services Act 2009
- 4 At the end of section 70-40
- Part 2 Application of amendments
- 5 Application - record or disclosure of information
- Schedule 5 Petroleum resource rent tax deductions cap
- Petroleum Resource Rent Tax Assessment Act 1987
- 1 Section 2 (definition of apportionment percentage figure)
- 2 At the end of section 2C
- 3 At the end of section 22
- 4 After paragraph 32(fc)
- 5 After section 35E
- 6 Paragraph 97(1A)(b)
- 7 After subsection 97(1B)
- 8 Subsection 97(1C)
- 9 Subsection 97(2)
- 10 Clause 5 of Schedule 1 (definition of notional taxable profit)
- 11 Clause 5 of Schedule 1 (paragraph (a) of the definition of notional taxable profit)
- 12 Clause 9 of Schedule 1 (definition of notional taxable profit)
- 13 Clause 9 of Schedule 1 (paragraph (a) of the definition of notional taxable profit)
- 14 Clause 14 of Schedule 1
- 15 At the end of clause 14 of Schedule 1
- 16 Clause 19 of Schedule 1 (definition of notional taxable profit)
- 17 Clause 27 of Schedule 1 (definition of notional taxable profit)
- 18 Application of amendments
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