Treasury Laws Amendment (2018 Measures No. 1) Act 2018 (Cth)

Treasury Laws Amendment (2018 Measures No. 1) Act 2018

No. 23, 2018

An Act to amend the law relating to superannuation, corporations and taxation and to repeal certain Acts and provisions of Acts, and for related purposes

Contents 1 Short title 2 Commencement 3 Schedules Schedule 1—Regulatory reform Part 1—Commonwealth Borrowing Levy Division 1—Repeals of Acts Commonwealth Borrowing Levy Act 1987 Commonwealth Borrowing Levy Collection Act 1987 Division 2—Other amendments AeroSpace Technologies of Australia Limited Sale Act 1994 CSL Sale Act 1993 Medibank Private Sale Act 2006 Moomba‑Sydney Pipeline System Sale Act 1994 Qantas Sale Act 1992 Snowy Mountains Engineering Corporation Limited Sale Act 1993 Division 3—Transitional provision Part 2—Equity investments in small‑medium enterprises Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Part 3—Housing Loans Insurance Corporation (Transfer of Assets and Abolition) Act 1996 Housing Loans Insurance Corporation (Transfer of Assets and Abolition) Act 1996 Part 4—Terminal medical conditions Income Tax Assessment Act 1997 Small Superannuation Accounts Act 1995 Superannuation Guarantee (Administration) Act 1992 Superannuation (Unclaimed Money and Lost Members) Act 1999 Part 5—Receivers, and other controllers, of property of corporations Corporations Act 2001 Part 6—Repeals of Acts and related provisions Division 1—Repeals of Acts Papua and New Guinea Loan (International Bank) Act 1970 Statistical Bureau (Tasmania) Act 1924 Statistics (Arrangements With States) Act 1956 Termination Payments Tax (Assessment and Collection) Act 1997 Termination Payments Tax Imposition Act 1997 Division 2—Amendments consequential on repeal of statistical legislation Long Service Leave (Commonwealth Employees) Act 1976 Division 3—Amendments consequential on repeal of Termination Payments Tax legislation Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Retirement Savings Accounts Act 1997 Superannuation Industry (Supervision) Act 1993 Taxation Administration Act 1953 Taxation (Interest on Overpayments and Early Payments) Act 1983 Part 7—General application and transitional provisions Schedule 2—Merging superannuation funds Income Tax Assessment Act 1997 Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012 Tax Laws Amendment (2009 Measures No. 6) Act 2010 Schedule 3—Superstream gateway network governance funding Australian Prudential Regulation Authority Act 1998 Schedule 4—Transfer of early release function Part 1—Amendments Retirement Savings Accounts Act 1997 Superannuation Industry (Supervision) Act 1993 Part 2—Application of amendments Schedule 5—Payment of GST on taxable supplies of certain real property Part 1—Main amendments Taxation Administration Act 1953 Part 2—Other amendments A New Tax System (Goods and Services Tax) Act 1999 Income Tax Assessment Act 1997 Taxation Administration Act 1953 Part 3—Application of amendments