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Treasury Laws Amendment (2019 Measures No. 3) Act 2020 (64 of 2020)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 Testamentary trusts
- Income Tax Assessment Act 1936
- 1 Paragraph 102AG(2)(a)
- 2 After subsection 102AG(2)
- 3 Application
- Schedule 2 Deferring education and training standards for existing financial advisers
- Corporations Act 2001
- 1 Subsection 1546B(1)
- 2 Subsection 1546B(3)
- 3 Subsection 1546B(4)
- 4 Subsection 1546B(5)
- 5 Subsection 1546C(2)
- 6 Subsection 1546C(3)
- Schedule 3 Miscellaneous amendments
- Part 1 Amendments commencing day after Royal Assent
- Australian Securities and Investments Commission Act 2001
- 1 Subsection 8(2) (note)
- 2 Paragraph 12GBCA(1)(a)
- 3 Paragraph 12GBCA(2)(a)
- 4 After paragraph 127(4)(e)
- 5 Part 23 (the Part 23 inserted by item 2 of Schedule 2 to the Treasury Laws Amendment (2017 Measures No. 1) Act 2017)
- 6 Section 302 (the section 302 inserted by item 2 of Schedule 2 to the Treasury Laws Amendment (2017 Measures No. 1) Act 2017)
- 7 Section 315 (the section 315 inserted by item 9 of Schedule 1 to the Treasury Laws Amendment (ASIC Governance) Act 2018)
- 8 Part 26 (the Part 26 inserted by item 1 of Schedule 12 to the Treasury Laws Amendment (Australian Consumer Law Review) Act 2018)
- 9 In the appropriate position
- Competition and Consumer Act 2010
- 10 Paragraph 8A(6)(b)
- 11 Subsection 19(2)
- 12 After subsection 19(3)
- 13 At the end of section 19
- 14 Subsection 51ADE(2)
- 15 At the end of section 51ADE
- 16 Subsection 93AB(9)
- 17 After subsection 95ZK(3)
- 18 At the end of section 95ZK
- Corporations Act 2001
- 19 Paragraph 5.3 of the small business guide in Part 1.5
- 20 Paragraph 422C(1)(c)
- 21 Subsection 422C(2)
- 22 Subsection 445HA(1)
- 23 Subsection 445HA(2)
- 24 Section 760B (after table item 10)
- 25 Subsection 890C(3)
- 26 Paragraphs 1053(4)(a), (b) and (c)
- 27 Subsection 1101J(1)
- 28 Subsection 1345A(1)
- 29 After subsection 1345A(1)
- 30 In the appropriate position in Chapter 10
- 31 Paragraph 90-26(4)(c) of Schedule 2
- International Monetary Agreements Act 1947
- 32 Section 3 (note to the definition of IMF loan agreement 2016)
- 33 Section 3 (at the end of the definition of New Arrangements to Borrow)
- National Consumer Credit Protection Act 2009
- 34 Paragraphs 100(6)(a) and (b)
- 35 Paragraph 151(d)
- 36 Paragraph 263(d)
- 37 Subsection 50(8) of the National Credit Code (definition of relevant limit)
- 38 Paragraph 150(1)(b) of the National Credit Code
- 39 After subsection 150(3) of the National Credit Code
- National Consumer Credit Protection (Transitional and Consequential Provisions) Act 2009
- 40 Subsection 2(1) (table item 4)
- 41 Subsection 6(4)
- 42 Paragraph 6(5)(a)
- 43 Subitem 41(6) of Schedule 2
- 44 Subitem 43(2) of Schedule 2
- 45 Schedule 3
- 46 In the appropriate position
- Product Grants and Benefits Administration Act 2000
- 47 Subparagraph 9(3A)(b)(i)
- 48 After paragraph 9(3A)(b)
- 49 Application - registration for grants and benefits
- Superannuation Industry (Supervision) Act 1993
- 50 After section 16
- 51 Application - persons involved in a contravention
- 52 Paragraph 99G(1)(b)
- 53 Section 194
- Superannuation (Unclaimed Money and Lost Members) Act 1999
- 54 Subsections 16(1A), (2) and (2A)
- 55 Subparagraph 20QA(1)(a)(viii)
- 56 Application - unclaimed money days
- 57 Subparagraphs 20QA(1A)(b)(iv) and (v)
- 58 Application - inactive low-balance accounts
- 59 Subsections 20QB(2), (3) and (4)
- 60 Subsections 24C(2), (3) and (4)
- Treasury Laws Amendment (2018 Measures No. 4) Act 2019
- 61 Subsection 2(1) (table item 4)
- Treasury Laws Amendment (Protecting Your Superannuation Package) Act 2019
- 62 Subitem 38(2) of Schedule 3
- Part 2 Amendments commencing first day of the next quarter
- Fringe Benefits Tax Assessment Act 1986
- 63 Paragraph 7(7)(a)
- 64 Subparagraph 8(2)(a)(i)
- 65 After subparagraph 8(2)(a)(i)
- 66 Subparagraph 47(6)(aa)(i)
- 67 Subsections 58Z(1) and (2)
- 68 Subsection 136(1) (paragraph (p) of the definition of fringe benefit)
- 69 Subsection 136(1) (definition of taxi)
- 70 Subsection 136(1)
- 71 Application - fringe benefits tax
- Income Tax Assessment Act 1997
- 72 Subsection 30-45(2) (table item 4.2.10)
- 73 Application - welfare and rights recipients
- 74 Subsection 30-248(5)
- 75 Subsection 30-248(5) (note)
- 76 Section 30-249C
- 77 Subparagraph 70-10(2)(b)(i)
- 78 Section 109-60 (table item 12)
- 79 Section 112-97 (table item 14)
- 80 Paragraph 166-230(3)(d)
- 81 At the end of section 166-230
- 82 At the end of section 166-270
- 83 Application - acquisition of tested company by interposed entity
- 84 Paragraph 207-45(d)
- 85 Subparagraphs 210-70(1)(b)(i) to (iii)
- 86 Subparagraph 210-170(1)(b)(ii)
- 87 Paragraphs 210-170(2)(a) to (c)
- 88 Paragraph 230-460(11)(b)
- 89 Subparagraph 292-102(1)(d)(ii)
- 90 Paragraph 292-102(3)(b)
- 91 Application - downsizer contributions
- 92 After subsection 292-102(3)
- 93 Application - capital proceeds for downsizer contributions
- 94 Subsection 295-10(1) (method statement, steps 4 and 5)
- 95 Subsection 295-25(1)
- 96 Subsection 295-85(1)
- 97 Subsection 295-90(1)
- 98 Section 295-105
- 99 Section 295-105 (note)
- 100 Paragraph 295-173(a)
- 101 Subsection 295-545(1)
- 102 Subsection 295-550(1)
- 103 Subsection 295-555(1) (note)
- 104 Subparagraph 328-430(1)(d)(ii)
- 105 Application - small business roll-over
- 106 Section 705-55
- 107 Subsection 705-75(1A) (heading)
- 108 Subsection 705-75(1A)
- 109 Subsection 705-75(1) (heading)
- 110 Application - liabilities of joining entity
- 111 Paragraph 716-440(1)(e)
- 112 Section 727-125
- 113 Section 768-10
- 114 Application - foreign equity distributions
- 115 Paragraph 815-135(2)(a)
- 116 Paragraph 815-135(2)(a)
- 117 Paragraph 815-135(2)(aa)
- 118 Subsection 815-135(3)
- 119 Application - guidance for identifying arm's length conditions
- 120 Subsection 995-1(1) (paragraph (a) of the definition of complying superannuation life insurance policy)
- 121 Subsection 995-1(1) (definition of Employment Secretary)
- 122 Subsection 995-1(1)
- Income Tax (Transitional Provisions) Act 1997
- 123 Section 40-830
- Taxation Administration Act 1953
- 124 Subsection 8AAZLGB(4) (note)
- 125 After paragraph 12-395(3)(ab) in Schedule 1
- 126 After paragraph 12-395(6)(ab) in Schedule 1
- 127 Application - non-concessional MIT income
- 128 Subdivision 255-C in Schedule 1 (heading)
- 129 Section 255-35 in Schedule 1
- 130 Subsection 255-40(3) in Schedule 1
- 131 Sections 255-45, 255-50 and 255-55 in Schedule 1
- 132 Division 263 in Schedule 1 (heading)
- 133 Paragraph 263-10(a) in Schedule 1
- 134 At the end of Division 263 in Schedule 1
- 135 Subparagraph 284-90(1A)(a)(iii) in Schedule 1
- 136 At the end of paragraph 284-90(1A)(a) in Schedule 1
- 137 Paragraph 284-90(1B)(a) in Schedule 1
- 138 Subparagraph 286-80(4A)(b)(iii) in Schedule 1
- 139 At the end of paragraph 286-80(4A)(b) in Schedule 1
- 140 Paragraph 286-80(4B)(a) in Schedule 1
- 141 Application - penalty amounts for members of groups
- 142 At the end of section 350-1 in Schedule 1
- 143 After section 350-10 in Schedule 1
- 144 At the end of Division 350 in Schedule 1
- 145 Subsection 355-65(2) in Schedule 1 (table item 4)
- Part 3 Amendments relating to instruments
- Division 1 Amendments
- A New Tax System (Goods and Services Tax Act 1999
- 146 Subsection 79-100(1)
- 147 Subsection 79-100(2)
- 148 Subsection 79-100(3) (heading)
- 149 Paragraph 79-100(3)(e)
- 150 Paragraph 79-100(3)(e)
- 151 Subsection 79-100(6)
- 152 Subsection 131-60(1) (method statement, step 3)
- 153 Subparagraph 151-45(1)(a)(i)
- 154 Paragraph 162-60(1)(a)
- Australian Prudential Regulation Authority Act 1998
- 155 Subsection 12(1)
- 156 Subsection 12(5)
- Banking Act 1959
- 157 Section 6A
- 158 Section 6A
- 159 Section 6A
- Business Names Registration Act 2011
- 160 Subsection 64(1)
- 161 Subsection 64(1)
- 162 Subsection 64(5)
- Business Names Registration (Transitional and Consequential Provisions) Act 2011
- 163 At the end of the Act
- Census and Statistics Act 1905
- 164 Paragraph 9(1)(b)
- 165 Paragraph 9(1)(b)
- 166 Subsection 10(2)
- Commonwealth Places (Mirror Taxes) Act 1998
- 167 Paragraph 8(5)(a)
- 168 Subsection 9(4)
- Export Finance and Insurance Corporation Act 1991
- 169 Subsection 63(5)
- Federal Financial Relations Act 2009
- 170 Subsection 6(1)
- 171 Subsection 6(6)
- Financial Sector (Shareholdings) Act 1998
- 172 Subsection 14(1)
- 173 After subsection 14(1)
- 174 Subsection 14(2)
- 175 Subsection 14(4)
- 176 Paragraph 15(1)(a)
- 177 Subsection 15(4)
- 178 Subsection 15(5)
- 179 Subsection 15(7)
- 180 Subsection 15A(5)
- 181 Subsection 16(1)
- 182 Subsection 16(2)
- 183 Paragraph 16(2)(a)
- 184 Subparagraph 16(2)(b)(i)
- 185 Subparagraph 16(2)(b)(ii)
- 186 After subsection 16(2)
- 187 Subsection 16(6)
- 188 Subsection 17(3)
- 189 Subsection 17(4)
- 190 Subsection 17(6)
- 191 Subsection 17(6)
- 192 Subsection 17(7)
- 193 Subsection 17(8)
- 194 Subsection 17(8)
- 195 Subsection 17(9)
- 196 Subsection 18(1)
- 197 Subsection 18(2)
- 198 Subsection 18(2)
- 199 Subsection 18(3)
- 200 Subsection 18(3)
- 201 Subsection 18(4)
- Fringe Benefits Tax Assessment Act 1986
- 202 Subsection 111(3)
- Income Tax Assessment Act 1936
- 203 Subsection 6(1) (definition of Commonwealth securities)
- 204 Subsection 23AB(4)
- 205 Paragraph 82SA(5)(b)
- 206 Subsection 128AB(1)
- 207 Subsection 128AB(2)
- 208 Subsection 128AE(2)
- 209 Subsection 128AE(2AA)
- 210 After subsection 128AE(2AC)
- 211 Subsection 128AE(2A)
- 212 Subsection 128AE(2C)
- 213 Subsection 128AE(3)
- 214 Section 130
- 215 Paragraph 160ZZZC(a)
- 216 Subsection 161(1)
- 217 Subsection 161(1)
- 218 Subsection 161(1A)
- 219 Section 202A (definition of unit trust)
- 220 At the end of Division 1 of Part VA
- 221 Subsections 202B(3) and (4)
- 222 Subsection 202CA(3)
- 223 Subsection 202CA(4)
- 224 Subsection 202EH(1)
- 225 Subsections 202EH(2) and (3)
- 226 Paragraph 202F(1)(f)
- 227 Division 7 of Part VA
- Income Tax Assessment Act 1997
- 228 Subsection 30-85(2)
- 229 Paragraph 30-85(2)(b)
- 230 Subsections 30-85(3) and (4)
- 231 Subsections 30-86(2) and (3)
- 232 Subsection 214-5(2)
- 233 Subsection 214-5(6)
- 234 Section 214-15
- 235 At the end of subsection 820-960(1A)
- 236 Subsections 820-960(4) and (5)
- 237 After section 820-960
- 238 Section 820-965
- 239 Paragraphs 820-990(1)(a) and 820-995(1)(a)
- Insurance Acquisitions and Takeovers Act 1991
- 240 Section 43
- 241 Subsection 44(1)
- 242 After subsection 44(1)
- 243 Subsection 44(2)
- 244 Section 46
- 245 Section 47
- 246 Subsection 48(1)
- 247 Section 57
- 248 Subsection 58(1)
- 249 Subsection 58(2)
- 250 Section 60
- 251 Subsections 61(1) and (2)
- 252 Subsection 62(1)
- Insurance Contracts Act 1984
- 253 Subsection 35(3)
- International Tax Agreements Act 1953
- 254 Subsection 4A(2)
- Payment Systems and Netting Act 1998
- 255 Subsection 15(1)
- 256 Paragraph 15(2)(a)
- 257 Paragraphs 15(2)(b) and (c)
- Payment Systems (Regulation) Act 1998
- 258 Subsection 9(3)
- 259 Subsection 11(1)
- 260 Subsection 11(1)
- 261 At the end of subsection 11(2)
- 262 Subsection 11(3)
- 263 Subsection 12(1)
- 264 Subsections 12(3) and (4)
- 265 Paragraph 13(a)
- 266 Subsection 14(1)
- 267 Subsections 14(2), (3) and (4)
- 268 Subsection 14(7)
- 269 Subsection 15(3)
- 270 Subsection 15(4)
- 271 Subsection 15(7)
- 272 Subsection 18(1)
- 273 Subsection 18(1) (note)
- 274 At the end of subsection 18(1)
- 275 Paragraph 18(2)(a)
- 276 Subsections 18(3), (4) and (5)
- 277 Subsection 23(2)
- 278 Subsection 23(3)
- 279 Subsection 23(4)
- 280 Paragraph 23(5)(a)
- 281 Subsection 23(6)
- 282 Subsections 23(7) and (8)
- 283 Paragraph 25(4)(a)
- 284 Paragraph 25(4)(b)
- 285 Paragraph 25(5)(a)
- 286 Subsections 25(6), (7) and (8)
- 287 Section 27
- 288 Section 28
- 289 Subsection 29(2)
- 290 Subsection 29(3)
- 291 Section 30
- Petroleum Excise (Prices) Act 1987
- 292 Subsection 6(2)
- Reserve Bank Act 1959
- 293 Section 6A
- 294 Section 6A
- 295 Section 6A
- 296 Section 35
- Tax Agent Services Act 2009
- 297 Subsection 30-25(1) (note)
- 298 Subsection 40-20(1) (note 2)
- 299 Paragraphs 50-10(1)(e) and (2)(e)
- 300 Subsection 50-10(5)
- 301 Section 60-140
- Taxation Administration Act 1953
- 302 Subsection 15-15(3) in Schedule 1
- 303 Subsection 15-25(1) in Schedule 1
- 304 Subsections 15-25(3), (4) and (5) in Schedule 1
- 305 Subsection 16-153(7) in Schedule 1
- 306 Subsection 16-180(2) in Schedule 1
- 307 Paragraph 45-90(1)(b) in Schedule 1
- 308 Subsection 350-10(1) in Schedule 1 (at the end of the table)
- 309 Section 357-100 in Schedule 1
- 310 Subsection 358-5(4) in Schedule 1
- 311 Subsection 358-20(1) in Schedule 1
- 312 Subsection 358-20(1) in Schedule 1
- 313 Subsection 358-20(2) in Schedule 1
- 314 Subsection 358-20(4) in Schedule 1
- 315 Subsection 362-5(3) in Schedule 1
- 316 Subsection 362-20(1) in Schedule 1
- 317 Subsection 362-20(1) in Schedule 1
- 318 Subsection 362-20(2) in Schedule 1
- 319 Subsection 362-20(3) in Schedule 1
- 320 Subsection 446-5(5) in Schedule 1 (heading)
- 321 Subsection 446-5(5) in Schedule 1
- Terrorism Insurance Act 2003
- 322 Subsections 6(1) and (8)
- 323 Subsection 38(1)
- 324 Subsection 38(6)
- Division 2 Application and transitional provisions
- 325 Transitional - general provision to preserve existing instruments
- 326 Transitional - other instruments
- Part 4 Superannuation
- Income Tax Assessment Act 1997
- 327 Subsection 294-145(1)
- 328 Subsection 294-145(6)
- 329 Subsection 295-190(1) (table item 2, column headed "Includes:", paragraph (a))
- 330 Application
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