Federal Register of Legislation
Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019
No. 34, 2019
An Act to amend the law relating to taxation, and for related purposes
Contents 1 Short title 2 Commencement 3 Schedules Schedule 1—Non‑concessional MIT income Part 1—Main amendments Income Tax Assessment Act 1997 Taxation Administration Act 1953 Part 2—Definitions Income Tax Assessment Act 1997 Part 3—Other amendments Administrative Decisions (Judicial Review) Act 1977 Income Tax Assessment Act 1936 Part 4—Application and transitional provisions Schedule 2—Thin capitalisation Income Tax Assessment Act 1997 Schedule 3—Superannuation funds for foreign residents withholding tax exemption Part 1—Amendments Income Tax Assessment Act 1936 Part 2—Application provisions Schedule 4—Sovereign immunity Part 1—Amendments Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Part 2—Application and transitional provisions Income Tax (Transitional Provisions) Act 1997 Part 3—Definitions Income Tax Assessment Act 1997 Schedule 5—Contingent amendments relating to definition of provide affordable housing Part 1—Main amendments Income Tax Assessment Act 1997 Taxation Administration Act 1953 Part 2—Other amendments Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures No. 2) Act 2019
Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019 No. 34, 2019
An Act to amend the law relating to taxation, and for related purposes
[Assented to 5 April 2019]
The Parliament of Australia enacts:
1 Short title This Act is the Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019.
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.
We try to embed the page this law was scraped from. If the site blocks framing, you still get the link and a local excerpt.
Last checked with source on —
Checking whether the official page can be embedded…
Plain-English simplify of this law: a short summary, key points, and both sides of the argument. Generated on first view via Replicate, then cached. Vote on what helps your study.
No study brief is cached for this law yet. Sign up to generate a plain-English brief.
Sign up to generate