Federal Register of Legislation
Treasury Laws Amendment (2022 Measures No. 2) Act 2022
No. 84, 2022
An Act to amend the law relating to taxation, and for related purposes
Contents 1 Short title 2 Commencement 3 Schedules Schedule 1—Assisting businesses to meet their record‑keeping obligations Part 1—Main amendments Taxation Administration Act 1953 Part 2—Other amendments Income Tax Assessment Act 1997 Taxation Administration Act 1953 Part 3—Application and transitional provisions Schedule 2—Sharing economy reporting regime Taxation Administration Act 1953 Schedule 3—Removing the self‑education expenses threshold Fringe Benefits Tax Assessment Act 1986 Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Schedule 4—Increased Tribunal powers for small business tax decisions Taxation Administration Act 1953 Schedule 5—Expanding eligibility for downsizer contributions Income Tax Assessment Act 1997
Treasury Laws Amendment (2022 Measures No. 2) Act 2022 No. 84, 2022
An Act to amend the law relating to taxation, and for related purposes
[Assented to 12 December 2022]
The Parliament of Australia enacts:
1 Short title This Act is the Treasury Laws Amendment (2022 Measures No. 2) Act 2022.
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. 12 December 2022 2. Schedules 1, 2 and 3 The first 1 January, 1 April, 1 July or 1 October to occur after the day this Act receives the Royal Assent. 1 January 2023 3. Schedule 4 The day after this Act receives the Royal Assent. 13 December 2022 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 January 2023
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