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Tax Laws Amendment (Stronger, Fairer, Simpler and Other Measures) Act 2012
No. 23, 2012
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Department of the Treasury
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C2012A00023
29 March 2012
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1 Short title
2 Commencement
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3 Schedule(s)
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Schedule 1—Entrepreneurs’ tax offset
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Taxation Administration Act 1953
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Schedule 2—Increase to the small business instant asset write-off threshold
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Part 1—Amendments contingent on the Minerals Resource Rent Tax
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
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Part 2—Amendments contingent on the Clean Energy package
Income Tax Assessment Act 1997
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Schedule 3—Small business entities’ deductions for motor vehicles
Income Tax Assessment Act 1997
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Schedule 4—Low income superannuation contribution
Superannuation (Government Co-contribution for Low Income Earners) Act 2003
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Schedule 5—Deduction of employer contributions to superannuation funds
Income Tax Assessment Act 1997