Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 (Cth)

Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014

No. 110, 2014

An Act to amend the law relating to taxation, superannuation and excise, and for other purposes

Contents 1 Short title 2 Commencement 3 Schedule(s) Schedule 1—Thin capitalisation Part 1—Safe harbour debt amount Income Tax Assessment Act 1997 Part 2—Worldwide gearing debt amount for outward investing entities (non‑ADI) Income Tax Assessment Act 1997 Part 3—Worldwide capital amount Income Tax Assessment Act 1997 Part 4—Safe harbour capital amount Income Tax Assessment Act 1997 Part 5—De minimis threshold Income Tax Assessment Act 1997 Part 6—Worldwide gearing debt amount for inward investing entities (non‑ADI) Income Tax Assessment Act 1997 Part 7—Consequential amendments Income Tax Assessment Act 1997 Part 8—Application Schedule 2—Foreign dividends Part 1—Foreign equity distributions on participation interests Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Part 2—Repeal of portfolio dividend exemption for CFCs Income Tax Assessment Act 1936 Part 3—Consequential amendments Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Part 4—Application Schedule 3—Foreign resident CGT integrity measures Part 1—Duplicated assets of corporate groups Income Tax Assessment Act 1997 Part 2—Assets used by permanent establishments Income Tax Assessment Act 1997 Schedule 4—Tax receipts Income Tax Assessment Act 1997 Taxation Administration Act 1953 Schedule 5—Miscellaneous amendments Part 1—References to specific Ministers, Departments and Secretaries Division 1—Main amendments A New Tax System (Goods and Services Tax) Act 1999 Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Taxation Administration Act 1953 Division 2—Contingent amendments Income Tax Assessment Act 1997 Part 2—Amendments relating to excise Aviation Fuel Revenues (Special Appropriation) Act 1988 Part 3—Amendments relating to numbering Income Tax Assessment Act 1997 Part 4—Other amendments of principal Acts A New Tax System (Goods and Services Tax) Act 1999 Fuel Tax Act 2006 Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Superannuation Guarantee (Administration) Act 1992 Taxation Administration Act 1953 Part 5—Other amendments of amending Acts New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 Superannuation Legislation Amendment (Stronger Super) Act 2012 Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 Tax Laws Amendment (2011 Measures No. 9) Act 2012 Tax Laws Amendment (2012 Measures No. 3) Act 2012 Tax Laws Amendment (2012 Measures No. 6) Act 2013 Tax Laws Amendment (Research and Development) Act 2011 Tax Laws Amendment (Temporary Budget Repair Levy) Act 2014