-
Treasury Laws Amendment (Tax Incentives and Integrity) Act 2025 (29 of 2025)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 Luxury car tax
- A New Tax System (Luxury Car Tax) Act 1999
- 1 Subsections 25-1(3) and (3A)
- 2 Subsection 25-1(4)
- 3 Subsection 25-1(6)
- 4 Application of amendments
- Schedule 2 Denying deductions for interest charges
- Income Tax Assessment Act 1997
- 1 Paragraph 25-5(1)(c)
- 2 Subsection 25-5(7)
- 3 After subsection 26-5(1)
- 4 Application of amendments
- Schedule 3 Extending ATO notification period for retaining refunds
- Taxation Administration Act 1953
- 1 Paragraph 8AAZLGA(3)(a)
- 2 After subsection 8AAZLGA(3)
- 3 Application provision
- Schedule 4 $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 Paragraph 328-180(4)(d)
- 4 Subparagraphs 328-180(5)(e)(ii) and (6)(e)(ii)