Treasury Laws Amendment (Tax Integrity and Other Measures No. 2) Act 2018 (Cth)

Treasury Laws Amendment (Tax Integrity and Other Measures No. 2) Act 2018

No. 84, 2018

An Act to amend the law relating to taxation, and for related purposes

Contents 1 Short title 2 Commencement 3 Schedules Schedule 1—OECD Hybrid Mismatch Rules Part 1—Main amendments Income Tax Assessment Act 1997 Part 2—Other amendments Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Part 3—Application and transitional provisions Income Tax (Transitional Provisions) Act 1997 Schedule 2—Other effects of foreign income tax deductions Part 1—Denial of imputation benefits Income Tax Assessment Act 1997 Part 2—Foreign equity distributions Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Part 3—Application Schedule 3—Strengthening the integrity of the film producer offset Income Tax Assessment Act 1997 Schedule 4—Income tax and withholding exemptions for the ICC World Twenty20 Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Schedule 5—Deductible gift recipients Income Tax Assessment Act 1997

Treasury Laws Amendment (Tax Integrity and Other Measures No. 2) Act 2018 No. 84, 2018

An Act to amend the law relating to taxation, and for related purposes

[Assented to 24 August 2018]

The Parliament of Australia enacts:

1 Short title This Act is the Treasury Laws Amendment (Tax Integrity and Other Measures No. 2) Act 2018.

2 Commencement (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this Act The first 1 January, 1 April, 1 July or 1 October to occur after the day this Act receives the Royal Assent. 1 October 2018