Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019 (34 of 2019)

Schedule 4   Sovereign immunity

Part 1   Amendments

Income Tax Assessment Act 1997

4   Section 11-55 (table)

After:

small business assets

 

income arising from CGT event, company or trust owned asset continuously for 15 years


152-110(2)

insert:

sovereign entities

Subdivision 880-C

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