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Treasury Laws Amendment (Enterprise Tax Plan) Act 2017 (41 of 2017)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 Reducing the corporate tax rate
- Part 1 Amendments commencing 1 July 2016
- Income Tax Rates Act 1986
- 1 Paragraph 23(2)(a)
- 2 Paragraph 23(3)(b)
- 3 Paragraph 23(4)(c)
- 4 Subparagraph 23(6)(b)(i)
- 5 Paragraph 23(7)(a)
- 6 Paragraph 25(a)
- Part 2 Amendments commencing 1 July 2017
- Income Tax Rates Act 1986
- 7 Subsection 3(1)
- 8 Paragraph 23(2)(a)
- 9 Subparagraph 23(3)(b)(i)
- 10 Subparagraph 23(4)(c)(i)
- 11 Subparagraph 23(6)(b)(i)
- 12 Paragraph 23(7)(a)
- 13 After section 23
- 14 Paragraph 25(a)
- 15 Paragraph 28A(a)
- Part 3 Amendments commencing 1 July 2018
- Income Tax Rates Act 1986
- 16 Paragraph 23AA(b)
- Part 9 Amendments commencing 1 July 2024
- Income Tax Rates Act 1986
- 33 Paragraph 23(2)(a)
- 34 Subparagraph 23(3)(b)(i)
- 35 Subparagraph 23(4)(c)(i)
- 36 Subparagraph 23(6)(b)(i)
- 37 Paragraph 23(7)(a)
- 38 Paragraph 25(a)
- Part 10 Amendments commencing 1 July 2025
- Income Tax Rates Act 1986
- 39 Paragraph 23(2)(a)
- 40 Subparagraph 23(3)(b)(i)
- 41 Subparagraph 23(4)(c)(i)
- 42 Subparagraph 23(6)(b)(i)
- 43 Paragraph 23(7)(a)
- 44 Paragraph 25(a)
- Part 11 Amendments commencing 1 July 2026
- Income Tax Rates Act 1986
- 45 Paragraph 23(2)(a)
- 46 Subparagraph 23(3)(b)(i)
- 47 Subparagraph 23(4)(c)(i)
- 48 Subparagraph 23(6)(b)(i)
- 49 Paragraph 23(7)(a)
- 50 Paragraph 25(a)
- Part 12 Application of amendments
- 57 Application of amendments
- Schedule 2 Amount of tax discount for unincorporated small businesses
- Part 1 Amendments commencing 1 July 2016
- Income Tax Assessment Act 1997
- 1 Subsection 328-360(1)
- Part 2 Amendments commencing 1 July 2024
- Income Tax Assessment Act 1997
- 2 Subsection 328-360(1)
- Part 3 Amendments commencing 1 July 2025
- Income Tax Assessment Act 1997
- 3 Subsection 328-360(1)
- Part 4 Amendments commencing 1 July 2026
- Income Tax Assessment Act 1997
- 4 Subsection 328-360(1)
- Part 5 Application of amendments
- 5 Application of amendments
- Schedule 3 Access to small business concessions, etc.
- Part 1 Amendments
- Income Tax Assessment Act 1997
- 1 Section 152-5
- 2 Subparagraph 152-10(1)(c)(i)
- 3 Subparagraph 152-10(1)(c)(iii)
- 4 Paragraph 152-10(1)(c) (note)
- 5 After subsection 152-10(1)
- 6 Paragraph 152-10(1A)(a)
- 7 Paragraph 152-10(1A)(d)
- 8 Subsection 152-10(1A) (note 2)
- 9 Paragraph 152-10(1B)(b)
- 10 Subsection 152-10(1B) (note 1)
- 11 Subsection 152-10(1B) (note 2)
- 12 Subsection 152-48(1)
- 13 Section 152-100
- 14 At the end of subsection 328-10(1)
- 15 Paragraph 328-110(1)(b)
- 16 Subsection 328-110(3) (heading)
- 17 Paragraph 328-110(3)(b)
- 18 Paragraph 328-110(4)(b)
- 19 Section 328-350
- 20 After section 328-355
- 21 Subsection 995-1(1)
- Part 2 Application of amendments
- 22 Application of amendments
- Schedule 4 Main consequential amendments relating to imputation
- Part 1 Amendments commencing 1 July 2016
- Income Tax Assessment Act 1997
- 1 Subsection 36-55(2) (method statement, step 2)
- 2 Subsection 197-45(2) (formula)
- 3 Subsection 197-45(2)
- 4 Subsection 197-60(3) (paragraph (a) of the definition of applicable tax rate)
- 5 Subsection 197-60(4) (formula)
- 6 At the end of subsection 197-60(4)
- 7 Subsection 197-65(3) (formula)
- 8 Subsection 197-65(3)
- 9 Subsection 200-25(1)
- 10 Section 202-55
- 11 Subsection 202-60(2) (formula)
- 12 At the end of subsection 202-60(2)
- 13 Subsection 203-50(2) (formula)
- 14 Subsection 203-50(2)
- 15 Subsection 215-20(2) (formula)
- 16 At the end of subsection 215-20(2)
- 17 Subsection 705-90(3) (formula)
- 18 At the end of subsection 705-90(3)
- 19 Paragraph 707-310(3A)(c) (formula)
- 20 Section 976-1 (formula)
- 21 At the end of section 976-1
- 22 Section 976-10 (formula)
- 23 At the end of section 976-10
- 24 Section 976-15 (formula)
- 25 At the end of section 976-15
- 26 Subsection 995-1(1) (definition of corporate tax gross-up rate)
- 27 Subsection 995-1(1) (definition of corporate tax rate)
- 28 Subsection 995-1(1)
- 29 Subsection 995-1(1) (definition of standard corporate tax rate)
- Part 3 Application of amendments
- 58 Application of amendments
- Schedule 5 Other consequential amendments
- Part 1 Amendments commencing 1 July 2016
- Income Tax Assessment Act 1997
- 1 Paragraph 65-30(2)(a)
- 2 Paragraph 65-35(3A)(a)
- Part 2 Amendments commencing 1 July 2017
- Income Tax Assessment Act 1997
- 3 Subsection 36-17(5) (example)
- 4 Subsection 36-55(1) (example)
- 5 Subsection 36-55(2) (example)
- 6 Paragraph 65-30(2)(a)
- 7 Paragraph 65-35(3A)(a)
- 8 Subsection 115-280(3) (example)
- Part 4 Amendments commencing 1 July 2024
- Income Tax Assessment Act 1997
- 17 Paragraph 65-30(2)(a)
- 18 Paragraph 65-35(3A)(a)
- Part 5 Amendments commencing 1 July 2025
- Income Tax Assessment Act 1997
- 19 Paragraph 65-30(2)(a)
- 20 Paragraph 65-35(3A)(a)
- Part 6 Amendments commencing 1 July 2026
- Income Tax Assessment Act 1997
- 21 Paragraph 65-30(2)(a)
- 22 Paragraph 65-35(3A)(a)
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