Treasury Laws Amendment (Tax Integrity and Other Measures) Act 2018 (Cth)

Treasury Laws Amendment (Tax Integrity and Other Measures) Act 2018

No. 124, 2018

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

Contents 1 Short title 2 Commencement 3 Schedules Schedule 1—Multinational anti‑avoidance law Income Tax Assessment Act 1936 Schedule 2—Improving the integrity of the small business CGT concessions Income Tax Assessment Act 1997 Schedule 3—Fintech and venture capital amendments Income Tax Assessment Act 1997 Taxation Administration Act 1953 Venture Capital Act 2002 Schedule 4—Tax exemption for payments made under the Defence Force Ombudsman Scheme Income Tax Assessment Act 1997

Treasury Laws Amendment (Tax Integrity and Other Measures) Act 2018 No. 124, 2018

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

[Assented to 3 October 2018]

The Parliament of Australia enacts:

1 Short title This Act is the Treasury Laws Amendment (Tax Integrity and Other Measures) 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 January 2019

Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act. (2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.