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Treasury Laws Amendment (Support for Small Business and Charities and Other Measures) Act 2024

No. 52, 2024

An Act to amend the law relating to taxation, financial services and corporations, and for related purposes

Contents
1 Short title
2 Commencement
3 Schedules
Schedule 1—$20,000 instant asset write‑off for small business entities
Income Tax (Transitional Provisions) Act 1997
Schedule 2—Small business energy incentive
Income Tax (Transitional Provisions) Act 1997
Schedule 3—New class of deductible gift recipients
Part 1—Amendment of the Income Tax Assessment Act 1997
Income Tax Assessment Act 1997
Part 2—Amendment of the Taxation Administration Act 1953
Taxation Administration Act 1953
Part 3—Other amendments
A New Tax System (Australian Business Number) Act 1999
Schedule 4—Deductible gift recipients—specific listings
Income Tax Assessment Act 1997
Schedule 5—Exemption for Global Infrastructure Hub Ltd
Income Tax Assessment Act 1997
Schedule 6—Income tax amendments for updates to accounting standards for general insurance contracts
Part 1—Main amendments
Income Tax Assessment Act 1997
Part 2—Other amendments
Income Tax Assessment Act 1997
Part 3—Application and transitional provisions
Schedule 7—Non‑arm's length expenses of superannuation funds
Income Tax Assessment Act 1997
Schedule 8—AFCA scheme
Part 1—Main amendments
Corporations Act 2001
Part 2—Application provision
Corporations Act 2001
Part 3—Other amendments
Treasury Laws Amendment (2023 Law Improvement Package No. 1) Act 2023

Treasury Laws Amendment (Support for Small Business and Charities and Other Measures) Act 2024
No. 52, 2024

An Act to amend the law relating to taxation, financial services and corporations, and for related purposes

[Assented to 28 June 2024]

The Parliament of Australia enacts: