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Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014

No. 110, 2014

An Act to amend the law relating to taxation, superannuation and excise, and for other purposes

Contents
1 Short title
2 Commencement
3 Schedule(s)
Schedule 1—Thin capitalisation
Part 1—Safe harbour debt amount
Income Tax Assessment Act 1997
Part 2—Worldwide gearing debt amount for outward investing entities (non‑ADI)
Income Tax Assessment Act 1997
Part 3—Worldwide capital amount
Income Tax Assessment Act 1997
Part 4—Safe harbour capital amount
Income Tax Assessment Act 1997
Part 5—De minimis threshold
Income Tax Assessment Act 1997
Part 6—Worldwide gearing debt amount for inward investing entities (non‑ADI)
Income Tax Assessment Act 1997
Part 7—Consequential amendments
Income Tax Assessment Act 1997
Part 8—Application
Schedule 2—Foreign dividends
Part 1—Foreign equity distributions on participation interests
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Part 2—Repeal of portfolio dividend exemption for CFCs
Income Tax Assessment Act 1936
Part 3—Consequential amendments
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Part 4—Application
Schedule 3—Foreign resident CGT integrity measures
Part 1—Duplicated assets of corporate groups
Income Tax Assessment Act 1997
Part 2—Assets used by permanent establishments
Income Tax Assessment Act 1997
Schedule 4—Tax receipts
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Schedule 5—Miscellaneous amendments
Part 1—References to specific Ministers, Departments and Secretaries
Division 1—Main amendments
A New Tax System (Goods and Services Tax) Act 1999
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Division 2—Contingent amendments
Income Tax Assessment Act 1997
Part 2—Amendments relating to excise
Aviation Fuel Revenues (Special Appropriation) Act 1988
Part 3—Amendments relating to numbering
Income Tax Assessment Act 1997
Part 4—Other amendments of principal Acts
A New Tax System (Goods and Services Tax) Act 1999
Fuel Tax Act 2006
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Superannuation Guarantee (Administration) Act 1992
Taxation Administration Act 1953
Part 5—Other amendments of amending Acts
New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002
Superannuation Legislation Amendment (Stronger Super) Act 2012
Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009
Tax Laws Amendment (2011 Measures No. 9) Act 2012
Tax Laws Amendment (2012 Measures No. 3) Act 2012
Tax Laws Amendment (2012 Measures No. 6) Act 2013
Tax Laws Amendment (Research and Development) Act 2011
Tax Laws Amendment (Temporary Budget Repair Levy) Act 2014

Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014
No. 110, 2014

An Act to amend the law relating to taxation, superannuation and excise, and for other purposes

[Assented to 16 October 2014]

The Parliament of Australia enacts: