Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019 (34 of 2019)
Schedule 4 Sovereign immunity
Part 1 Amendments
Income Tax Assessment Act 1997
4 Section 11-55 (table)
After:
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small business assets |
|
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income arising from CGT event, company or trust owned asset continuously for 15 years |
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insert:
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sovereign entities |
Subdivision 880-C |