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Treasury Laws Amendment (Enterprise Tax Plan Base Rate Entities) Act 2018 (94 of 2018)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 Main amendments
- Part 1 Amendments applying from the 2017-18 year of income
- Income Tax Rates Act 1986
- 1 Subsection 3(1)
- 2 Section 23AA
- Part 2 Application of amendments
- 3 Application of amendments
- Schedule 2 Consequential amendments
- Part 1 Amendments applying from the 2017-18 income year
- Income Tax Assessment Act 1997
- 1 Subsection 995-1(1) (definition of corporate tax rate for imputation purposes)
- 2 Application of amendment
- Part 2 Contingent amendments
- Income Tax Rates Act 1986
- 3 Subsection 3(1) (definition of base rate entity passive income)
- 4 Section 23AB
- 5 Application of amendments
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