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Treasury Laws Amendment (2022 Measures No. 4) Act 2023 (29 of 2023)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 Digital games tax offset
- Income Tax Assessment Act 1997
- 1 Section 67-23 (after table item 20)
- 2 After Division 376 of Part 3-45
- 3 Subsection 960-50(6) (after table item 9C)
- 4 Section 995-1 (definition of completed)
- 5 Section 995-1 (definition of development expenditure)
- 6 Section 995-1
- 7 Application provision
- Schedule 2 Taxation treatment of digital currency
- Part 1 Main amendments
- A New Tax System (Goods and Services Tax) Act 1999
- 1 Section 195-1 (paragraph (d) of the definition of digital currency)
- 2 Section 195-1 (definition of digital currency)
- 3 Section 195-1 (at the end of the definition of money)
- A New Tax System (Goods and Services Tax) Regulations 2019
- 4 Subsection 40-5.09(3) (table item 9)
- 5 Section 40-5.12 (table item 17)
- 6 Subsection 70-5.02(1) (table item 21, paragraph (a))
- 7 Subsection 70-5.02(1) (table item 21, paragraph (a))
- 8 Subsection 70-5.02(1) (table item 22, paragraph (b))
- 9 Subsection 70-5.02(1) (table item 22, paragraph (b))
- 10 Section 196-1.01
- 11 Clause 10 of Schedule 2 (table item 1, column headed "Examples", paragraph (b))
- Income Tax Assessment Act 1997
- 12 Subsection 995-1(1)
- 13 Subsection 995-1(1) (definition of foreign currency)
- Part 2 Application of amendments
- A New Tax System (Goods and Services Tax) Regulations 2019
- 14 In the appropriate position in Chapter 7
- 15 Application of amendments
- Schedule 3 Reducing the compliance burden of record keeping for fringe benefits tax
- Fringe Benefits Tax Assessment Act 1986
- 1 After section 123
- 2 Application
- Schedule 4 Skills and Training Boost
- Income Tax (Transitional Provisions) Act 1997
- 1 After section 328-440
- Schedule 5 Technology investment boost
- Income Tax (Transitional Provisions) Act 1997
- 1 At the end of Division 328
- Schedule 6 Financial reporting and auditing requirements for superannuation entities
- Part 1 Amendment of the Corporations Act 2001
- Corporations Act 2001
- 1 Section 9 (definition of audit company)
- 2 Section 9 (definition of audit-critical employee)
- 3 Section 9 (paragraph (a) of the definition of audit-critical employee)
- 4 Section 9 (definition of audited body)
- 5 Section 9 (definition of audit firm)
- 6 Section 9
- 7 Section 9 (definition of consolidated entity)
- 8 Section 9 (note to the definition of director)
- 9 Section 9 (at the end of the definition of director)
- 10 Section 9 (after paragraph (a) of the definition of financial year)
- 11 Section 9 (definition of individual auditor)
- 12 Section 9
- 13 Section 9 (definition of play a significant role)
- 14 Section 9 (paragraph (a) of the definition of play a significant role)
- 15 Section 9 (subparagraph (a)(ii) of the definition of play a significant role)
- 16 Section 9 (paragraph (b) of the definition of play a significant role)
- 17 Section 9 (definition of registrable superannuation entity)
- 18 Section 9
- 19 Subsection 285(1) (heading)
- 20 Subsection 285(1)
- 21 Subsection 285(1) (table heading)
- 22 Subsection 285(1) (table item 2, column headed "comments")
- 23 Subsection 285(1) (table item 4, column headed "sections")
- 24 Subsection 285(1) (table item 4, column headed "comments")
- 25 Subsection 285(1) (table item 4, column headed "comments")
- 26 After subsection 285(3)
- 27 Subsection 286(1)
- 28 Subsection 289(1)
- 29 Subsection 289(2)
- 30 Subsection 289(3)
- 31 Subsection 290(1)
- 32 After paragraph 292(1)(d)
- 33 At the end of section 292
- 34 Subsection 295(2)
- 35 Paragraphs 295(4)(c) and (ca)
- 36 Paragraph 297(a)
- 37 Subsection 298(1)
- 38 Paragraph 298(1AA)(b)
- 39 Paragraph 299(2)(a)
- 40 Subsection 299(3)
- 41 Subsection 300(1)
- 42 Paragraph 300(3)(b)
- 43 Subsection 300(11B)
- 44 After section 300B
- 45 Subsection 301(1)
- 46 At the end of section 301
- 47 Paragraphs 307(c) and (d)
- 48 Subsections 307C(1) and (3)
- 49 Subparagraph 307C(5)(a)(i)
- 50 Paragraph 307C(5A)(a)
- 51 After subsection 308(3C)
- 52 Subsection 308(5)
- 53 Section 310
- 54 Section 310
- 55 At the end of section 310
- 56 Subsection 311(1)
- 57 After subsection 311(1)
- 58 Subsection 311(2)
- 59 After subsection 311(2)
- 60 Paragraph 311(3)(a)
- 61 After subsection 311(3)
- 62 Paragraph 312(1)(b)
- 63 At the end of section 312
- 64 After section 314
- 65 After subsection 315(3)
- 66 Subsection 319(1)
- 67 Subsection 319(1)
- 68 Paragraph 319(3)(a)
- 69 At the end of section 319
- 70 Subsection 321(1)
- 71 After subsection 322(2)
- 72 Subsection 322(3)
- 73 Subsection 323(1)
- 74 Subsection 323A(2)
- 75 Subsection 323B(1)
- 76 Section 323C
- 77 After section 323D
- 78 Division 1 of Part 2M.4 (heading)
- 79 Section 324AA
- 80 At the end of section 324AA
- 81 Subsections 324AB(1) and (2)
- 82 Subsection 324AB(2)
- 83 Subsection 324AB(3)
- 84 Paragraph 324AC(1)(a)
- 85 Subsections 324AC(4) and (5)
- 86 Subsection 324AD(1)
- 87 Section 324AE
- 88 Subsections 324AF(1) and (2)
- 89 Subparagraphs 324BA(a)(i), (ii) and (iii)
- 90 Subparagraphs 324BB(1)(a)(i), (ii) and (iii)
- 91 Subparagraphs 324BB(2)(a)(i), (ii) and (iii)
- 92 Subparagraphs 324BC(1)(a)(i), (ii) and (iii)
- 93 Subparagraphs 324BC(2)(a)(i), (ii) and (iii)
- 94 Subparagraphs 324BC(3)(a)(i), (ii) and (iii)
- 95 After Division 2 of Part 2M.4
- 96 Subsection 324CA(1A) (note 2)
- 97 Subsection 324CA(1A) (at the end of note 2)
- 98 Subsection 324CB(1A) (note 2)
- 99 Subsection 324CB(1A) (at the end of note 2)
- 100 Subsection 324CC(1A) (note 2)
- 101 Subsection 324CC(1A) (at the end of note 2)
- 102 Subsection 324CD(2) (at the end of the table)
- 103 Subsection 324CE(1A) (note)
- 104 Subsection 324CE(1A) (at the end of the note)
- 105 After subsection 324CE(6)
- 106 Subsection 324CF(1A) (note)
- 107 Subsection 324CF(1A) (at the end of the note)
- 108 After subsection 324CF(6)
- 109 Subsection 324CG(1A) (note)
- 110 Subsection 324CG(1A) (at the end of the note)
- 111 Subsection 324CG(5A) (note)
- 112 Subsection 324CG(5A) (at the end of the note)
- 113 After subsection 324CG(10)
- 114 After subsection 324CH(2)
- 115 At the end of Subdivision C of Division 3 of Part 2M.4
- 116 Paragraph 324CM(1)(a)
- 117 Paragraph 324CM(1)(c)
- 118 Paragraph 324CM(2)(a)
- 119 Paragraph 324CM(2)(c)
- 120 Paragraph 324CM(3)(d)
- 121 Paragraph 324CM(3)(f)
- 122 Division 5 of Part 2M.4 (at the end of the heading)
- 123 Section 324DA (heading)
- 124 Subsection 324DA(1)
- 125 Subsection 324DA(1)
- 126 Subsection 324DA(2)
- 127 Subsection 324DA(2)
- 128 Subsection 324DA(3)
- 129 Subsection 324DAA(1)
- 130 Subsection 324DAA(1)
- 131 Subsection 324DAA(3)
- 132 Subsection 324DAA(5)
- 133 Subsection 324DAB(1) (heading)
- 134 Subsection 324DAB(1)
- 135 Paragraph 324DAB(2)(c)
- 136 Subparagraph 324DAB(2)(d)(i)
- 137 Subsection 324DAB(4)
- 138 Section 324DAC
- 139 After paragraph 324DAC(a)
- 140 Section 324DAC (note)
- 141 Paragraph 324DB(a)
- 142 Paragraph 324DC(1)(a)
- 143 Paragraph 324DC(1)(b)
- 144 Paragraph 324DC(1)(c)
- 145 Subparagraphs 324DC(1)(f)(i) and (ii)
- 146 Paragraph 324DC(2)(a)
- 147 Paragraph 324DC(2)(b)
- 148 Paragraph 324DC(2)(c)
- 149 Paragraph 324DD(1)(a)
- 150 Paragraph 324DD(1)(b)
- 151 Paragraph 324DD(1)(c)
- 152 Subparagraphs 324DD(1)(e)(i) and (ii)
- 153 Paragraph 324DD(2)(a)
- 154 Paragraph 324DD(2)(b)
- 155 Paragraph 324DD(2)(c)
- 156 Subparagraphs 324DD(2)(f)(i) and (ii)
- 157 Paragraph 324DD(3)(a)
- 158 Paragraph 324DD(3)(b)
- 159 Paragraph 324DD(3)(c)
- 160 At the end of Part 2M.4
- 161 After paragraph 332A(1)(b)
- 162 Subsection 334(5)
- 163 Section 340 (heading)
- 164 Subsection 340(1)
- 165 Section 341 (heading)
- 166 Subsection 341(1)
- 167 Section 342 (heading)
- 168 After subsection 342A(5)
- 169 At the end of section 342A
- 170 Section 342B (heading)
- 171 Subsection 342B(1)
- 172 Paragraph 342B(2)(b)
- 173 Subsection 344(1)
- 174 At the end of Chapter 2M
- 175 After subsection 1017C(3)
- 176 In the appropriate position in Chapter 10
- 177 Schedule 3 (table item dealing with Subsections 308(1), (2), (3), (3AA), (3AB), (3A), (3C) and (4), column headed "Provision")
- 178 Schedule 3 (after the table item dealing with Subsections 311(1), (2) and (3))
- 179 Schedule 3 (table item dealing with Subsection 312(1), column headed "Provision")
- 180 In the appropriate position in Schedule 3
- 181 Schedule 3 (table item dealing with Subsections 322(1), (1A) and (2), column headed "Provision")
- 182 In the appropriate position in Schedule 3
- 183 In the appropriate position in Schedule 3
- 184 In the appropriate position in Schedule 3
- 185 In the appropriate position in Schedule 3
- Part 2 Amendments of other Acts
- Australian Securities and Investments Commission Act 2001
- 186 Subparagraph 127(2D)(b)(i)
- 187 Paragraph 127(2D)(c)
- 188 Subsection 127(2D)
- 189 Subsection 127(2F)
- 190 Subsection 127(2G)
- 191 Subsection 127(9)
- Superannuation Industry (Supervision) Act 1993
- 192 Subsection 6(1) (table item 40, column headed "Provisions")
- 193 Subsection 6(1) (after table item 43)
- 194 Subsection 10(1)
- 195 Subsection 10(1) (definition of RSE auditor)
- 196 After section 11E
- 197 Paragraph 29D(1)(a)
- 198 Paragraph 29E(1)(a)
- 199 Paragraph 29JA(1A)(c)
- 200 Paragraph 29P(2)(c)
- 201 After paragraph 29P(3)(a)
- 202 Subsection 29PA(3)
- 203 Subsection 29PA(5)
- 204 Subsection 29PD(1)
- 205 Subsection 29PD(2)
- 206 Subparagraph 29PD(3)(a)(iii)
- 207 Section 29QB
- 208 Subparagraph 35A(1)(b)(ii)
- 209 Paragraph 35A(1)(c)
- 210 After subsection 35A(1)
- 211 Paragraph 35A(2)(a)
- 212 Subsection 35A(6)
- 213 Subsection 35A(7)
- 214 Subsection 35A(7) (penalty)
- 215 Subsection 35AB(3) (penalty)
- 216 After subsection 35AC(1)
- 217 Subsection 35AC(2)
- 218 Subsection 35AC(2)
- 219 At the end of subsection 35AC(2)
- 220 After subsection 35AC(2)
- 221 Subsection 35AC(3)
- 222 Subsection 35AC(3)
- 223 Subsection 35AC(6)
- 224 Subsection 35AC(6)
- 225 At the end of subsection 35AC(6)
- 226 At the end of section 35AC
- 227 Section 126L (heading)
- 228 Subsections 126L(1) and (3)
- 229 Subsection 126L(4)
- 230 Before paragraph 129(1)(a)
- 231 After section 129
- 232 Before paragraph 130(1)(a)
- 233 After section 130
- 234 Section 130A
- 235 At the end of section 130A
- 236 Subsection 130B(1)
- 237 Subsection 130BA(1)
- 238 At the end of section 130BA
- 239 After section 130BA
- 240 Before paragraph 130C(1)(a)
- 241 At the end of Division 2 of Part 16
- 242 Section 130D (at the end of the heading)
- 243 Subsection 130D(1)
- 244 Subsection 130D(2)
- 245 Subsection 130D(3)
- 246 Subparagraph 130D(4)(a)(i)
- 247 After subparagraph 130D(4)(a)(i)
- 248 After paragraph 130D(4)(aa)
- 249 Subsection 130E(1)
- 250 After section 130E
- 251 At the end of subsection 131AA(1)
- 252 Paragraph 131AA(2)(a)
- 253 After paragraph 131AA(2)(a)
- 254 Paragraph 131AA(2)(b)
- 255 After subsection 131AA(6)
- 256 At the end of section 131AA
- 257 Subsection 131A(1)
- 258 After subparagraph 131A(1)(a)(i)
- 259 After paragraph 131A(1)(aa)
- 260 Paragraph 131A(1)(b)
- 261 Subsections 131A(1A), (2), (3) and (4)
- 262 At the end of subsection 131B(3)
- 263 After section 131B
- 264 At the end of Division 4 of Part 16
- 265 At the end of Part 16
- 266 At the end of paragraph 131D(1)(a)
- 267 At the end of section 131D
- 268 Subsection 336F(3)
- 269 Subsection 336F(3) (note 1)
- 270 Application - retention of accounting records
- Schedule 8 Amendment of the Clean Energy Finance Corporation Act 2012
- Clean Energy Finance Corporation Act 2012
- 1 Section 4 (paragraph (a) of the definition of responsible Ministers)
- 2 Section 46
- 3 After paragraph 46(e)
- 4 At the end of section 46
- 5 Subsection 54(3) (note)
- 6 Subsections 76(1) and (2)
- 7 Subsection 76(3)
- Schedule 9 Taxation of military superannuation benefits: Reversing the Douglas decision
- Income Tax Assessment (1997 Act) Regulations 2021
- 1 After paragraph 307-70.02(1)(b)
- 2 After subsection 307-70.02(1)
- 3 In the appropriate position in Chapter 7
- 4 Application of amendments
- Income Tax Assessment Act 1997
- 5 Section 13-1 (at the end of the table item headed "superannuation")
- 6 Subsection 63-10(1) (after table item 20)
- 7 At the end of Division 301
- Income Tax (Transitional Provisions) Act 1997
- 8 At the end of Division 301
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