Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019 (34 of 2019)
Schedule 5 Contingent amendments relating to definition of provide affordable housing
Part 1 Main amendments
Taxation Administration Act 1953
3 Subsection 355-65(8) in Schedule 1 (at the end of the table)
Add:
9 |
an *Australian government agency that administers an *Australian law referred to in paragraph 980-10(1)(a) of the Income Tax Assessment Act 1997 |
is for the purpose of administering that *Australian law in relation to whether an entity should be, or should continue to be, covered by that Australian law in the way described in that paragraph. |
10 |
an *Australian government agency that registers entities as described in paragraph 980-10(1)(b) of the Income Tax Assessment Act 1997 |
is for the purpose of determining whether an entity should be, or should continue to be, registered as described in that paragraph. |