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 1 Main amendments
Income Tax Assessment Act 1997
5 Section 960-265 (after table item 13)
Insert:
|
13A |
Concessional cross staple rent cap - existing lease with specified rent |
section 12-443 in Schedule 1 to the Taxation Administration Act 1953 |
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
