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Treasury Laws Amendment (Support for Small Business and Charities and Other Measures) Act 2024 (52 of 2024)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 $20,000 instant asset write-off for small business entities
- Income Tax (Transitional Provisions) Act 1997
- 1 Section 328-180 (heading)
- 2 Subsection 328-180(1) (paragraph (b) of the definition of increased access year)
- 3 Subsection 328-180(4) (heading)
- 4 At the end of subsection 328-180(4)
- 5 At the end of subsection 328-180(5)
- 6 At the end of subsection 328-180(6)
- Schedule 2 Small business energy incentive
- Income Tax (Transitional Provisions) Act 1997
- 1 At the end of Division 328
- Schedule 3 New class of deductible gift recipients
- Part 1 Amendment of the Income Tax Assessment Act 1997
- Income Tax Assessment Act 1997
- 1 Section 30-105
- 2 At the end of Subdivision 30-B
- 3 Paragraph 30-125(1)(d)
- 4 Section 30-315 (after table item 34AA)
- 5 Subsection 995-1(1)
- Part 2 Amendment of the Taxation Administration Act 1953
- Taxation Administration Act 1953
- 6 Paragraph 298-5(c) in Schedule 1
- 7 Subsection 355-65(8) in Schedule 1 (cell at table item 6, column headed "and the record or disclosure …")
- 8 Section 426-1 in Schedule 1
- 9 Subdivision 426-D in Schedule 1 (heading)
- 10 Section 426-100 in Schedule 1
- 11 After section 426-115 in Schedule 1
- 12 Section 426-120 in Schedule 1 (heading)
- 13 Paragraph 426-120(1)(a) in Schedule 1
- 14 At the end of subsection 426-120(1) in Schedule 1
- 15 Subsection 426-120(3) in Schedule 1
- 16 Subsection 426-125(1) in Schedule 1
- 17 Paragraph 426-125(1)(a) in Schedule 1
- 18 Subsection 426-125(6) in Schedule 1
- 19 Paragraph 426-125(6)(a) in Schedule 1
- 20 Subsection 426-130(1) in Schedule 1
- 21 Subsection 426-130(2) in Schedule 1
- 22 Subsection 426-130(3) in Schedule 1
- 23 Subsection 426-130(5) in Schedule 1
- 24 Paragraph 426-135(1)(b) in Schedule 1
- 25 Subsection 426-135(2) in Schedule 1
- 26 Subsection 426-150(1) in Schedule 1
- 27 Subsection 426-150(3) in Schedule 1
- 28 Paragraph 426-155(b) in Schedule 1
- 29 Subsection 426-160(1) in Schedule 1
- 30 Paragraph 426-165(1)(a) in Schedule 1
- 31 Paragraph 426-165(2)(a) in Schedule 1
- 32 Group heading before section 426-170 in Schedule 1
- 33 Section 426-170 in Schedule 1
- 34 At the end of Part 5-35 in Schedule 1
- Part 3 Other amendments
- A New Tax System (Australian Business Number) Act 1999
- 35 Paragraph 26(3)(ga)
- Schedule 4 Deductible gift recipients - specific listings
- Income Tax Assessment Act 1997
- 1 Subsection 30-45(2) (table item 4.2.44, column headed "Special conditions")
- 2 Section 30-90 (table item 10.2.9, column headed "Special conditions")
- 3 In the appropriate position in subsection 30-105(2) (table)
- 4 Section 30-315 (after table item 64AA)
- 5 Section 30-315 (after table item 116AA)
- Schedule 5 Exemption for Global Infrastructure Hub Ltd
- Income Tax Assessment Act 1997
- 1 Section 50-40 (table item 8.4, column headed "Special conditions", paragraph (b))
- Schedule 6 Income tax amendments for updates to accounting standards for general insurance contracts
- Part 1 Main amendments
- Income Tax Assessment Act 1997
- 1 Section 321-10 (heading)
- 2 Paragraph 321-10(a)
- 3 Section 321-15 (heading)
- 4 Paragraph 321-15(a)
- 5 Section 321-20
- 6 Section 321-45
- 7 Section 321-50 (heading)
- 8 Paragraph 321-50(a)
- 9 Paragraph 321-50(b)
- 10 Section 321-55 (heading)
- 11 Paragraph 321-55(a)
- 12 Paragraph 321-55(b)
- 13 Section 321-60
- 14 Subsection 995-1(1)
- Part 2 Other amendments
- Income Tax Assessment Act 1997
- 15 Section 10-5 (table item headed "general insurance companies and companies that self insure")
- 16 Section 12-5 (table item headed "general insurance companies and companies that self insure")
- 17 Paragraph 705-70(1AC)(c)
- 18 Paragraph 713-710(a)
- 19 Paragraph 713-710(b)
- 20 Section 713-710 (note 1)
- 21 Section 713-710 (note 2)
- 22 Subsection 713-725(4)
- 23 Subsection 995-1(1) (definition of outstanding claims)
- Part 3 Application and transitional provisions
- 24 Definition
- 25 Application of amendments
- 26 Transitional - first income year for which amendments apply
- 27 Transitional - special provision for certain income years
- Schedule 7 Non-arm's length expenses of superannuation funds
- Income Tax Assessment Act 1997
- 1 Subsection 295-545(2)
- 2 Paragraphs 295-550(1)(b) and (c)
- 3 Paragraphs 295-550(5)(b) and (c)
- 4 At the end of section 295-550
- 5 Application of amendments
- Schedule 8 AFCA scheme
- Part 1 Main amendments
- Corporations Act 2001
- 1 Section 9 (definition of superannuation complaint)
- 2 Section 761A (definition of superannuation complaint)
- 3 Subsection 1051(4) (note)
- 4 Subdivision A of Division 3 of Part 7.10A (heading)
- 5 Section 1053 (heading)
- 6 Subsection 1053(1)
- 7 Subsection 1053(1) (note 1)
- 8 Subsection 1053(1) (note 2)
- 9 Subsection 1053(3)
- 10 At the end of Subdivision A of Division 3 of Part 7.10A
- Part 2 Application provision
- Corporations Act 2001
- 11 In the appropriate position in Chapter 10
- Part 3 Other amendments
- Treasury Laws Amendment (2023 Law Improvement Package No. 1) Act 2023
- 12 Item 555 of Schedule 2 (heading)
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