Treasury Laws Amendment (Tax Integrity and Other Measures No. 2) Act 2018 (84 of 2018)
Schedule 4 Income tax and withholding exemptions for the ICC World Twenty20
Income Tax Assessment Act 1997
4 Section 50-45 (at the end of the table)
Add:
|
9.3 |
ICC Business Corporation FZ-LLC |
both of the following: (a) the entity is a *wholly-owned subsidiary of International Cricket Council Limited; (b) only amounts included as *ordinary income or *statutory income: (i) on or after 1 July 2018; and (ii) before 1 July 2023 |