Federal Register of Legislation
Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) Act 2019
No. 95, 2019
An Act to amend the law relating to taxation, and for other purposes
Contents 1 Short title 2 Commencement 3 Schedules Schedule 1—Tax treatment of concessional loans involving tax exempt entities Income Tax Assessment Act 1936 Schedule 2—Enhancing the integrity of the small business CGT concessions in relation to partnerships Income Tax Assessment Act 1997 Schedule 3—Limiting deductions for vacant land Income Tax Assessment Act 1997 Schedule 4—Extending anti‑avoidance rules for circular trust distributions Income Tax Assessment Act 1936 Taxation Administration Act 1953 Schedule 5—Disclosure of business tax debts Income Tax Assessment Act 1997 Taxation Administration Act 1953 Schedule 6—Electronic invoicing Taxation Administration Act 1953 Schedule 7—Salary sacrifice integrity Superannuation Guarantee (Administration) Act 1992
Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) Act 2019 No. 95, 2019
An Act to amend the law relating to taxation, and for other purposes
[Assented to 28 October 2019]
The Parliament of Australia enacts:
1 Short title This Act is the Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) 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.
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. 28 October 2019 2. Schedules 1 to 4 The first 1 January, 1 April, 1 July or 1 October to occur after the day this Act receives the Royal Assent. 1 January 2020 3. Schedules 5 to 7 The day after this Act receives the Royal Assent. 29 October 2019
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