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Treasury Laws Amendment (2021 Measures No. 5) Act 2021
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Department of the Treasury
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C2021A00127
22 June 2020
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1 Short title
2 Commencement
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3 Schedules
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Schedule 1—Australian Screen Production Incentive Reforms
Income Tax Assessment Act 1997
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Schedule 2—Consequential and transitional matters arising from corporate insolvency reforms
Australian Securities and Investments Commission Act 2001
Banking Act 1959
Corporations (Aboriginal and Torres Strait Islander) Act 2006
Corporations Act 2001
Crimes (Taxation Offences) Act 1980
Customs Act 1901
Education Services for Overseas Students Act 2000
Excise Act 1901
Export Control Act 2020
Fair Entitlements Guarantee Act 2012
Income Tax Assessment Act 1997
Insurance Act 1973
Life Insurance Act 1995
Superannuation Industry (Supervision) Act 1993
Tax Agent Services Act 2009
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Schedule 3—Miscellaneous and technical amendments
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Part 1—Amendments commencing day after Royal Assent
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Division 1—New Zealand auditors
Corporations Act 2001
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Division 2—Country by country reporting
Income Tax Assessment Act 1997
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Division 3—Recovery of overpayments
Superannuation (Unclaimed Money and Lost Members) Act 1999
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Division 4—Consumer protections
Australian Securities and Investments Commission Act 2001
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Division 5—Civil penalties
Australian Securities and Investments Commission Act 2001
Corporations Act 2001
Insurance Contracts Act 1984
National Consumer Credit Protection Act 2009
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Division 6—Loss carry back choice
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
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Division 7—Franking account balance
Income Tax Assessment Act 1997
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Division 8—Protected information
Foreign Acquisitions and Takeovers Act 1975
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Division 9—Extension of decision period
Foreign Acquisitions and Takeovers Act 1975
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Division 10—Temporary full expensing
Income Tax (Transitional Provisions) Act 1997
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Part 2—Amendments commencing the first 1 January, 1 April, 1 July or 1 October to occur after Royal Assent
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Division 1—Repeal of redundant provisions
Income Tax Assessment Act 1997
Taxation Administration Act 1953
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Division 2—GST free cars
A New Tax System (Goods and Services Tax) Act 1999
A New Tax System (Luxury Car Tax) Act 1999
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Division 3—Agents of covered entities
Taxation Administration Act 1953
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Division 4—Deductible gift recipient
Income Tax Assessment Act 1997
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Division 5—Expired deductible gift recipients
Income Tax Assessment Act 1997
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Division 6—Deductible gift recipient
Income Tax Assessment Act 1997
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Division 7—Minor amendment
Taxation Administration Act 1953
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Division 8—Finance leases
Income Tax Assessment Act 1997
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Division 9—Low pool value
Income Tax (Transitional Provisions) Act 1997
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Division 10—Refund of excess low balance fees
Income Tax Assessment Act 1997
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Part 3—Other amendments
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Division 1—Delegation
Life Insurance Act 1995
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Division 2—KiwiSaver scheme
Superannuation (Unclaimed Money and Lost Members) Act 1999
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Division 3—Amendments of the Treasury Laws Amendment (Registries Modernisation and Other Measures) Act 2020
Treasury Laws Amendment (Registries Modernisation and Other Measures) Act 2020
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Division 4—Amendments of the Treasury Laws Amendment (2020 Measures No. 6) Act 2020
Treasury Laws Amendment (2020 Measures No. 6) Act 2020