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Treasury Laws Amendment (2022 Measures No. 4) Act 2023

No. 29, 2023

An Act to amend the law relating to taxation, superannuation and the Clean Energy Finance Corporation, and for related purposes

Contents
1 Short title
2 Commencement
3 Schedules
Schedule 1—Digital games tax offset
Income Tax Assessment Act 1997
Schedule 2—Taxation treatment of digital currency
Part 1—Main amendments
A New Tax System (Goods and Services Tax) Act 1999
A New Tax System (Goods and Services Tax) Regulations 2019
Income Tax Assessment Act 1997
Part 2—Application of amendments
A New Tax System (Goods and Services Tax) Regulations 2019
Schedule 3—Reducing the compliance burden of record keeping for fringe benefits tax
Fringe Benefits Tax Assessment Act 1986
Schedule 4—Skills and Training Boost
Income Tax (Transitional Provisions) Act 1997
Schedule 5—Technology investment boost
Income Tax (Transitional Provisions) Act 1997
Schedule 6—Financial reporting and auditing requirements for superannuation entities
Part 1—Amendment of the Corporations Act 2001
Corporations Act 2001
Part 2—Amendments of other Acts
Australian Securities and Investments Commission Act 2001
Superannuation Industry (Supervision) Act 1993
Schedule 8—Amendment of the Clean Energy Finance Corporation Act 2012
Clean Energy Finance Corporation Act 2012
Schedule 9—Taxation of military superannuation benefits: Reversing the Douglas decision
Income Tax Assessment (1997 Act) Regulations 2021
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997

Treasury Laws Amendment (2022 Measures No. 4) Act 2023
No. 29, 2023

An Act to amend the law relating to taxation, superannuation and the Clean Energy Finance Corporation, and for related purposes

[Assented to 23 June 2023]

The Parliament of Australia enacts: