Skip to main
Help and resources
Register
for My Account
Sign in
to My Account
Search
Australian Government
Federal Register of Legislation
Site navigation
Constitution
Acts
Legislative instruments
Notifiable instruments
Gazettes
Administrative Arrangements
Prerogative instruments
Norfolk Island
Home
Acts
In force
Text
Details
Authorises
Downloads
All versions
Interactions
Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020
In force
Administered by
Department of the Treasury
Latest version
View as made version
Order print copy
Save this title to My Account
Set up an alert
C2021C00270 C01
14 October 2020
Legislation text
View document
Select value
Act
Filter active
Table of contents
Enter text to search the table of contents
1 Short title
2 Commencement
Collapse
3 Schedules
Collapse
Schedule 1—Accelerating the Personal Income Tax Plan
Collapse
Part 1—Personal income tax reform: main amendments
Income Tax Rates Act 1986
Collapse
Part 2—Personal income tax reform: repeals on 1 July 2024
Income Tax Rates Act 1986
Collapse
Part 3—Low Income tax offset
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Collapse
Part 4—Low and Middle Income tax offset
Income Tax Assessment Act 1997
Collapse
Part 5—Amendments to amending legislation
Treasury Laws Amendment (Personal Income Tax Plan) Act 2018
Collapse
Schedule 2—Temporary loss carry back
Collapse
Part 1—Main amendments
Income Tax Assessment Act 1997
Collapse
Part 2—Anti-avoidance
Income Tax Assessment Act 1936
Collapse
Part 3—Consequential amendments
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Collapse
Schedule 3—Increasing small business entity turnover threshold for certain concessions
Collapse
Part 1—Amendments
A New Tax System (Goods and Services Tax) Act 1999
Customs Act 1901
Excise Act 1901
Fringe Benefits Tax Assessment Act 1986
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Part 2—Application of amendments
Collapse
Schedule 4—Enhancing the R&D Tax Incentive
Income Tax Assessment Act 1997
Tax Laws Amendment (Research and Development) Act 2015
Collapse
Schedule 5—Enhancing the integrity of the R&D Tax Incentive
Collapse
Part 1—Schemes to reduce income tax
Income Tax Assessment Act 1936
Collapse
Part 2—R&D clawback and catch up amounts
Income Tax Assessment Act 1997
Income Tax Rates Act 1986
Income Tax (Transitional Provisions) Act 1997
Part 3—Application of amendments
Collapse
Schedule 6—Improving the administration of the R&D Tax Incentive
Collapse
Part 1—Reporting of information about research and development tax offset
Taxation Administration Act 1953
Collapse
Part 2—Determinations about performance of Board’s functions
Industry Research and Development Act 1986
Collapse
Part 3—Delegation by Board and committees
Industry Research and Development Act 1986
Collapse
Part 4—Extensions of time
Industry Research and Development Decision-making Principles 2011
Collapse
Schedule 7—Temporary full expensing of depreciating assets
Collapse
Part 1—Temporary full expensing of depreciating assets
Income Tax (Transitional Provisions) Act 1997
Collapse
Part 2—Adjusting existing measures
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Collapse
Part 3—Consequential amendments
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Collapse
Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history