Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019 (34 of 2019)
Schedule 1 Non-concessional MIT income
Part 2 Definitions
Income Tax Assessment Act 1997
13 Subsection 995-1(1) (definition of stapled entity)
Repeal the definition, substitute:
stapled entity :
(a) in relation to a *cross staple arrangement - has the meaning given by section 12-436 in Schedule 1 to the Taxation Administration Act 1953; or
(b) otherwise - has the meaning given by section 124-1045.
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