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TREASURY LAWS AMENDMENT (TAX ACCOUNTABILITY AND FAIRNESS) ACT 2024 (NO. 37, 2024) - NOTES

 

No. 37, 2024

 

 

 

 

 

 

 

Contents

1 Short title

2 Commencement

3 Schedules

Schedule 1--PwC response--Promoter penalty law reform

Tax Agent Services Act 2009

Taxation Administration Act 1953

Schedule 2--PwC response--Extending tax whistleblower protections

Taxation Administration Act 1953

Schedule 3--PwC response--Tax Practitioners Board reform

Part 1--Information on the register

Tax Agent Services Act 2009

Part 2--Investigations by the Board

Division 1--Period for making decisions

Tax Agent Services Act 2009

Division 2--Publishing results of investigations

Tax Agent Services Act 2009

Part 3--Delegations by the Board

Tax Agent Services Act 2009

Schedule 4--PwC response--Information sharing

Part 1--Amendments

Taxation Administration Act 1953

Tax Agent Services Act 2009

Part 2--Application of amendments

Schedule 5--Petroleum resource rent tax deductions cap

Petroleum Resource Rent Tax Assessment Act 1987

Commonwealth Coat of Arms of Australia

 

 

Treasury Laws Amendment (Tax Accountability and Fairness) Act 2024

No. 37, 2024

 

 

 

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

[Assented to 31 May 2024]

The Parliament of Australia enacts:


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