Contents

1............ Short title............................................................................................. 1

2............ Commencement................................................................................... 2

3............ Schedules............................................................................................ 2

Schedule 1--OECD Hybrid Mismatch Rules                                                       3

Part 1--Main amendments                                                                                         3

Income Tax Assessment Act 1997                                                                              3

Part 2--Other amendments                                                                                      74

Income Tax Assessment Act 1936                                                                            74

Income Tax Assessment Act 1997                                                                            78

Part 3--Application and transitional provisions                                            83

Income Tax (Transitional Provisions) Act 1997                                                  83

Schedule 2--Other effects of foreign income tax deductions                    85

Part 1--Denial of imputation benefits                                                                85

Income Tax Assessment Act 1997                                                                            85

Part 2--Foreign equity distributions                                                                   86

Income Tax Assessment Act 1936                                                                            86

Income Tax Assessment Act 1997                                                                            86

Part 3--Application                                                                                                     88

Schedule 3--Strengthening the integrity of the film producer offset  90

Income Tax Assessment Act 1997                                                                            90

Schedule 4--Income tax and withholding exemptions for the ICC World Twenty20    91

Income Tax Assessment Act 1936                                                                            91

Income Tax Assessment Act 1997                                                                            91

Schedule 5--Deductible gift recipients                                                                    92

Income Tax Assessment Act 1997                                                                            92

 

 

Treasury Laws Amendment (Tax Integrity and Other Measures No. 2) Act 2018

No. 84, 2018

 

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

[Assented to 24 August 2018]

The Parliament of Australia enacts: