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Treasury Laws Amendment (2021 Measures No. 5) Act 2021 (127 of 2021)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 Australian Screen Production Incentive Reforms
- Income Tax Assessment Act 1997
- 1 Paragraph 376-2(3)(a)
- 3 Paragraph 376-55(2)(a)
- 4 Paragraphs 376-55(2)(b) and (c)
- 5 Paragraphs 376-60(a) and (b)
- 7 Subparagraph 376-65(5)(a)(iii)
- 8 Subparagraph 376-65(5)(b)(iii)
- 24 Paragraph 376-170(4)(c)
- 26 Subsection 995-1(1) (definition of feature film)
- 27 Subsection 995-1(1)
- 28 Application of amendments
- Schedule 2 Consequential and transitional matters arising from corporate insolvency reforms
- Australian Securities and Investments Commission Act 2001
- 1 Section 15
- 2 In the appropriate position
- Banking Act 1959
- 3 Subsection 5(1) (paragraph (c) of the definition of external administrator)
- 4 Subsection 5(1) (paragraph (d) of the definition of external administrator)
- Corporations (Aboriginal and Torres Strait Islander) Act 2006
- 5 After paragraph 120-1(1)(f)
- 6 After subparagraph 386-60(3)(a)(i)
- 7 Subsection 421-1(4) (subparagraph (b)(iii) of the definition of exempt document)
- 8 Section 482-1 (paragraph beginning "There are basically")
- 9 Section 482-1
- 10 Paragraph 487-1(3)(b)
- 11 After subsection 496-10(2)
- 12 After subsection 496-15(3)
- 13 Subsection 496-15(6) (note)
- 14 After Part 11-4
- 15 After paragraph 576-10(1)(d)
- 16 After subparagraph 683-1(3)(d)(iii)
- 17 Section 700-1 (after subparagraph (j)(iv) of the definition of affairs)
- 18 Section 700-1 (after subparagraph (k)(v) of the definition of affairs)
- 19 Section 700-1
- 20 Section 700-1 (paragraph (a) of the definition of examinable affairs)
- 21 Section 700-1 (after paragraph (c) of the definition of remuneration)
- 22 Section 700-1
- 23 Application - effect of appointment of special administrator
- Corporations Act 2001
- 24 Section 91 (table item 15)
- 25 After paragraph 105B(2)(b)
- 26 After paragraph 105B(3)(b)
- 27 Before paragraph 453B(2)(a)
- 28 Subsection 453D(1)
- 29 At the end of Subdivision C of Division 4 of Part 5.3B
- 30 Before paragraph 500A(2)(a)
- 31 Paragraph 500AA(1)(g)
- 32 At the end of subsection 506(1A)
- 33 After paragraph 652C(2)(d)
- 34 Subparagraph 1274(2)(a)(iv)
- 35 In the appropriate position in Chapter 10
- Crimes (Taxation Offences) Act 1980
- 36 Subsection 3(1) (paragraph (a) of the definition of trustee)
- Customs Act 1901
- 37 After paragraph 67EB(4)(d)
- 38 After paragraph 67H(3)(d)
- 39 After paragraph 77K(3)(e)
- 40 At the end of paragraph 77N(2)(c)
- 41 After paragraph 81(3)(cb)
- 42 After subparagraph 82(1)(ba)(iv)
- 43 At the end of subsection 102BA(2)
- 44 After paragraph 183CC(4A)(cb)
- 45 After subparagraph 183CG(1)(c)(iii)
- Education Services for Overseas Students Act 2000
- 46 Section 5 (paragraph (e) of the definition of relevant individual)
- Excise Act 1901
- 47 Paragraph 39C(f)
- 48 After paragraph 39C(f)
- 49 After subparagraph 39D(1)(f)(v)
- Export Control Act 2020
- 50 After subparagraph 146(1)(c)(i)
- 51 After subparagraph 186(1)(c)(i)
- 52 After subparagraph 219(1)(c)(i)
- Fair Entitlements Guarantee Act 2012
- 53 Section 5 (after paragraph (b) of the definition of insolvency practitioner)
- 54 Section 5 (paragraph (b) of the definition of wages entitlement period)
- 55 Application of amendments
- Income Tax Assessment Act 1997
- 56 Paragraph 175-100(b)
- Insurance Act 1973
- 57 Subsection 3(1) (paragraph (c) of the definition of external administrator)
- 58 Subsection 3(1) (paragraph (d) of the definition of external administrator)
- Life Insurance Act 1995
- 59 Dictionary (paragraph (c) of the definition of external administrator)
- 60 Dictionary (paragraph (d) of the definition of external administrator)
- Superannuation Industry (Supervision) Act 1993
- 61 After paragraph 120(2)(c)
- Tax Agent Services Act 2009
- 62 Subsection 90-1(1)
- Schedule 3 Miscellaneous and technical amendments
- Part 1 Amendments commencing day after Royal Assent
- Division 1 New Zealand auditors
- Corporations Act 2001
- 1 Subsections 324BB(5) and 1280(4)
- 2 Subparagraph 1292(1)(a)(ii)
- Division 2 Country by country reporting
- Income Tax Assessment Act 1997
- 3 Subparagraph 815-355(3)(a)(ii)
- 4 Subparagraph 815-355(3)(a)(ii)
- 5 Application of amendments
- Division 3 Recovery of overpayments
- Superannuation (Unclaimed Money and Lost Members) Act 1999
- 6 After section 24NA
- 7 Application of amendments
- Division 4 Consumer protections
- Australian Securities and Investments Commission Act 2001
- 8 Subparagraphs 12DE(1)(b)(iii) and (2A)(b)(iii)
- 9 After subsection 12DE(3)
- 10 Subsection 12DN(4) (heading)
- 11 Subsection 12DN(4)
- 12 Subsection 12DN(4)
- 13 Paragraph 12DN(4)(a)
- 14 Paragraphs 12DN(4)(b) and (c)
- 15 After subsection 12DN(4)
- Division 5 Civil penalties
- Australian Securities and Investments Commission Act 2001
- 16 Paragraph 12GXB(1)(h)
- 17 Subsection 12GXC(3)
- 18 Subsection 12GXC(5)
- 19 Subsection 12GXC(6)
- Corporations Act 2001
- 20 Paragraph 1317DAP(1)(h)
- 21 Subsection 1317DAQ(3)
- 22 Subsection 1317DAQ(5)
- 23 Subsection 1317DAQ(6)
- Insurance Contracts Act 1984
- 24 Paragraph 75Y(1)(h)
- 25 Subsection 75Z(3)
- 26 Subsection 75Z(5)
- 27 Subsection 75Z(6)
- National Consumer Credit Protection Act 2009
- 28 Paragraph 288L(1)(h)
- 29 Subsection 288M(3)
- 30 Subsection 288M(5)
- 31 Subsection 288M(6)
- Division 6 Loss carry back choice
- Income Tax Assessment Act 1936
- 32 Subsection 170(10AA) (after table item 165)
- Income Tax Assessment Act 1997
- 33 After section 160-15
- Division 7 Franking account balance
- Income Tax Assessment Act 1997
- 34 Subsection 205-15(1) (after table item 4)
- 35 Subsection 219-15(2) (after table item 6)
- Division 8 Protected information
- Foreign Acquisitions and Takeovers Act 1975
- 36 Section 130
- Division 9 Extension of decision period
- Foreign Acquisitions and Takeovers Act 1975
- 37 Paragraph 61(1)(b)
- 38 After section 61
- 39 Application of amendments
- Division 10 Temporary full expensing
- Income Tax (Transitional Provisions) Act 1997
- 40 At the end of section 40-157
- 41 Application of amendments
- Part 2 Amendments commencing the first 1 January, 1 April, 1 July or 1 October to occur after Royal Assent
- Division 1 Repeal of redundant provisions
- Income Tax Assessment Act 1997
- 42 Subsections 293-115(6) and (7) and 293-145(2) and (2A)
- Taxation Administration Act 1953
- 43 Subsections 133-130(3) and (4) in Schedule 1
- Division 2 GST free cars
- A New Tax System (Goods and Services Tax) Act 1999
- 44 Paragraph 38-510(1)(a)
- 45 Section 195-1 (definition of officer)
- A New Tax System (Luxury Car Tax) Act 1999
- 46 Section 27-1 (paragraph (b) of the definition of disabled person)
- Division 3 Agents of covered entities
- Taxation Administration Act 1953
- 47 At the end of subsection 355-25(2) in Schedule 1
- 48 Application of amendments
- Division 4 Deductible gift recipient
- Income Tax Assessment Act 1997
- 49 Subsection 30-55(2) (table item 6.2.9, column headed "Fund, authority or institution")
- 50 Section 30-315 (table item 77A)
- 51 Application of amendments
- Division 5 Expired deductible gift recipients
- Income Tax Assessment Act 1997
- 52 Subsection 30-25(2) (table items 2.2.34 and 2.2.38)
- 53 Subsection 30-40(2) (table item 3.2.11)
- 54 Subsection 30-50(2) (table items 5.2.26, 5.2.28, 5.2.29, 5.2.30, 5.2.32 and 5.2.33)
- 55 Subsection 30-80(2) (table items 9.2.2, 9.2.9, 9.2.13, 9.2.17, 9.2.19 and 9.2.22)
- 56 Section 30-105 (table items 13.2.8, 13.2.14A, 13.2.17 and 13.2.18)
- 57 Section 30-315 (table items 2AAC, 2ACA, 24B, 27AA and 28ABA)
- 58 Section 30-315 (table item 30AA, column headed "Provision")
- 59 Section 30-315 (table items 44AAAA, 52A, 70AA, 72AA, 73AA, 81A, 94, 110, 112AF, 124A, 127A and 127B)
- Division 6 Deductible gift recipient
- Income Tax Assessment Act 1997
- 60 Subsection 30-100(2) (table item 12.2.2, column headed "Fund, authority or institution")
- 61 Section 30-315 (table item 17AA)
- 62 Section 30-315 (after table item 40A)
- 63 Application of amendments
- Division 7 Minor amendment
- Taxation Administration Act 1953
- 64 Subsection 12-439(4) in Schedule 1
- Division 8 Finance leases
- Income Tax Assessment Act 1997
- 65 Subsection 705-25(5) (note 2)
- 66 Section 705-56 (heading)
- 67 Subsection 705-56(1)
- 68 Subsection 711-45(2A) (heading)
- 69 Application of amendments
- Division 9 Low pool value
- Income Tax (Transitional Provisions) Act 1997
- 70 Subsection 328-180(6) (heading)
- Division 10 Refund of excess low balance fees
- Income Tax Assessment Act 1997
- 71 At the end of subsection 291-25(2)
- 72 Application of amendment
- Part 3 Other amendments
- Division 1 Delegation
- Life Insurance Act 1995
- 73 After subsection 216(14A)
- 74 Subsection 216(15)
- Division 2 KiwiSaver scheme
- Superannuation (Unclaimed Money and Lost Members) Act 1999
- 75 Section 7
- 76 Section 7
- 77 Section 7
- 78 Section 8
- 79 After subsection 17(2)
- 80 After subsection 17(2AA)
- 81 After subsection 20H(2)
- 82 After subsection 20QF(2)
- 83 Subparagraph 20QF(3)(b)(i)
- 84 After subsection 21E(2)
- 85 Subparagraph 21E(3)(b)(i)
- 86 After paragraph 22B(2)(a)
- 87 After subsection 22B(2)
- 88 Paragraph 22B(3)(a)
- 89 Subparagraph 22B(3)(b)(i)
- 90 Paragraph 22B(5)(a)
- 91 Paragraph 22B(5)(b)
- 92 Subsection 22B(5)
- 93 Paragraph 22E(1)(a)
- 94 Paragraph 22F(1)(a)
- 95 After subsection 24G(2)
- 96 Subparagraph 24G(2A)(b)(i)
- 97 At the end of subsection 24NA(2)
- 98 After section 49
- 99 Application of amendments
- Division 3 Amendments of the Treasury Laws Amendment (Registries Modernisation and Other Measures) Act 2020
- Treasury Laws Amendment (Registries Modernisation and Other Measures) Act 2020
- 100 Subsection 2(1) (table item 4)
- 101 Item 359 of Schedule 1
- 102 Item 1261 of Schedule 1 (note)
- 103 Item 1315 of Schedule 1
- 104 Item 1414 of Schedule 1
- 105 Items 1465 and 1466 of Schedule 1
- 106 Paragraph 1467(a) of Schedule 1
- Division 4 Amendments of the Treasury Laws Amendment (2020 Measures No. 6) Act 2020
- Treasury Laws Amendment (2020 Measures No. 6) Act 2020
- 107 Subsection 2(1) (table item 10)
- 108 Subsection 2(1) (table items 14 and 15)
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