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Treasury Laws Amendment (Enterprise Tax Plan) Act 2017

No. 41, 2017

Compilation No. 1

Compilation date:   1 January 2019

Includes amendments up to: Act No. 134, 2018

Registered:    9 January 2019

About this compilation

This compilation

This is a compilation of the Treasury Laws Amendment (Enterprise Tax Plan) Act 2017 that shows the text of the law as amended and in force on 1 January 2019 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents
1 Short title
2 Commencement
3 Schedules
Schedule 1—Reducing the corporate tax rate
Part 1—Amendments commencing 1 July 2016
Income Tax Rates Act 1986
Part 2—Amendments commencing 1 July 2017
Income Tax Rates Act 1986
Part 3—Amendments commencing 1 July 2018
Income Tax Rates Act 1986
Part 10—Amendments commencing 1 July 2020
Income Tax Rates Act 1986
Part 11—Amendments commencing 1 July 2021
Income Tax Rates Act 1986
Part 12—Application of amendments
Schedule 2—Amount of tax discount for unincorporated small businesses
Part 1—Amendments commencing 1 July 2016
Income Tax Assessment Act 1997
Part 3—Amendments commencing 1 July 2020
Income Tax Assessment Act 1997
Part 4—Amendments commencing 1 July 2021
Income Tax Assessment Act 1997
Part 5—Application of amendments
Schedule 3—Access to small business concessions, etc.
Part 1—Amendments
Income Tax Assessment Act 1997
Part 2—Application of amendments
Schedule 4—Main consequential amendments relating to imputation