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Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) Act 2019 (95 of 2019)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 Tax treatment of concessional loans involving tax exempt entities
- Income Tax Assessment Act 1936
- 1 At the end of subsection 57-25(3) in Schedule 2D
- 2 At the end of subsection 57-30(2) in Schedule 2D
- 3 After section 57-30 in Schedule 2D
- 4 At the end of Division 57 in Schedule 2D
- 5 Application of amendments
- Schedule 2 Enhancing the integrity of the small business CGT concessions in relation to partnerships
- Income Tax Assessment Act 1997
- 1 Section 152-5
- 2 After subsection 152-10(2B)
- 3 Application
- Schedule 3 Limiting deductions for vacant land
- Income Tax Assessment Act 1997
- 1 Section 12-5 (before table item headed "land degradation")
- 2 Section 12-5 (table item headed "land degradation")
- 3 After section 26-100
- 4 Application of amendments
- Schedule 4 Extending anti-avoidance rules for circular trust distributions
- Income Tax Assessment Act 1936
- 1 Subsection 102UC(4) (paragraph (b) of the definition of excluded trust)
- 2 Subsection 102UC(4) (paragraphs (c), (d) and (e) of the definition of excluded trust)
- 3 After paragraph 102UK(1)(c)
- 4 After paragraph 102UT(1)(b)
- Taxation Administration Act 1953
- 5 Subparagraph 12-175(1)(c)(ii) in Schedule 1
- 6 Application of amendments
- Schedule 5 Disclosure of business tax debts
- Income Tax Assessment Act 1997
- 1 Subsection 995-1(1)
- Taxation Administration Act 1953
- 2 After section 355-70 in Schedule 1
- 3 At the end of Subdivision 355-C in Schedule 1
- 4 Application of amendments
- Schedule 6 Electronic invoicing
- Taxation Administration Act 1953
- 1 Title
- 2 At the end of Part IA
- Schedule 7 Salary sacrifice integrity
- Superannuation Guarantee (Administration) Act 1992
- 1 Subsection 6(1)
- 2 At the end of Part 2
- 3 Subsection 19(1) (formula)
- 4 At the end of subsection 19(1)
- 5 Subsection 19(3)
- 6 Subsection 23(2)
- 7 Subsection 23(2) (formula)
- 8 Subsection 23(2) (definition of ordinary time earnings)
- 9 Subsection 23(2)
- 10 After subsection 23(7)
- 11 Subsection 23(12) (heading)
- 12 Subsection 23(12)
- 13 Subsection 23(12)
- 14 Subsection 23A(1)
- 15 Section 23B
- 16 Section 23B
- 17 At the end of section 23B
- 18 Application
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