Federal Register of Legislation
Treasury Laws Amendment (2020 Measures No. 2) Act 2020
No. 79, 2020
An Act to amend the law relating to taxation, child support and international finance institutions, and for related purposes
Contents 1 Short title 2 Commencement 3 Schedules Schedule 1—Hybrid mismatch rules Part 1—Main amendments Income Tax Assessment Act 1997 Part 2—Foreign hybrid mismatch rules Income Tax Assessment Act 1997 Part 3—Hybrid entities integrity rule Income Tax Assessment Act 1997 Part 4—Foreign income tax deductions for regulatory capital Income Tax Assessment Act 1997 Schedule 2—Single touch payroll reporting—child support information Child Support (Assessment) Act 1989 Child Support (Registration and Collection) Act 1988 Taxation Administration Act 1953 Schedule 3—Deductible gift recipient status for community sheds Income Tax Assessment Act 1997 Schedule 4—Funding capital increases for the World Bank Group International Finance Corporation Act 1955 International Monetary Agreements Act 1947 Schedule 5—Deductible gift recipients—new specific recipients Income Tax Assessment Act 1997 Schedule 6—Tax secrecy Taxation Administration Act 1953
Treasury Laws Amendment (2020 Measures No. 2) Act 2020 No. 79, 2020
An Act to amend the law relating to taxation, child support and international finance institutions, and for related purposes
[Assented to 3 September 2020]
The Parliament of Australia enacts:
1 Short title This Act is the Treasury Laws Amendment (2020 Measures No. 2) Act 2020.
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. 3 September 2020 2. Schedules 1 to 3 The first 1 January, 1 April, 1 July or 1 October to occur after the day this Act receives the Royal Assent. 1 October 2020 3. Schedule 4 The day after this Act receives the Royal Assent. 4 September 2020 4. Schedule 5 The first 1 January, 1 April, 1 July or 1 October to occur after the day this Act receives the Royal Assent. 1 October 2020 5. Schedule 6 The day after this Act receives the Royal Assent. 4 September 2020
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