Treasury Laws Amendment (Enterprise Tax Plan Base Rate Entities) Act 2018 (Cth)

Treasury Laws Amendment (Enterprise Tax Plan Base Rate Entities) Act 2018

No. 94, 2018

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

Contents 1 Short title 2 Commencement 3 Schedules Schedule 1—Main amendments Part 1—Amendments applying from the 2017‑18 year of income Income Tax Rates Act 1986 Part 2—Application of amendments Schedule 2—Consequential amendments Part 1—Amendments applying from the 2017‑18 income year Income Tax Assessment Act 1997 Part 2—Contingent amendments Income Tax Rates Act 1986

Treasury Laws Amendment (Enterprise Tax Plan Base Rate Entities) Act 2018 No. 94, 2018

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

[Assented to 31 August 2018]

The Parliament of Australia enacts:

1 Short title This Act is the Treasury Laws Amendment (Enterprise Tax Plan Base Rate Entities) 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. Sections 1 to 3 and anything in this Act not elsewhere covered by this table The day this Act receives the Royal Assent. 31 August 2018 2. Schedule 1, Part 1 Immediately after the commencement of Part 2 of Schedule 1 to the Treasury Laws Amendment (Enterprise Tax Plan) Act 2017. 1 July 2017 3. Schedule 1, Part 2 The day this Act receives the Royal Assent. 31 August 2018 4. Schedule 2, Part 1 Immediately after the commencement of Part 2 of Schedule 1 to the Treasury Laws Amendment (Enterprise Tax Plan) Act 2017. 1 July 2017 5. Schedule 2, Part 2 At the same time as Part 5 of Schedule 1 to the Treasury Laws Amendment (Enterprise Tax Plan No. 2) Act 2018 commences. Never commenced However, the provisions do not commence at all if that Part does not commence.