Document ID: chunk:federal_register_of_legislation:C2021A00127:front:0:p1
Version: federal_register_of_legislation:C2021A00127
Segment Type: other
Provision Reference: 
Character Range: 0–3270

Treasury Laws Amendment (2021 Measures No. 5) Act 2021

No. 127, 2021

An Act to amend the law relating to taxation, deal with consequential and transitional matters arising from the enactment of the Corporations Amendment (Corporate Insolvency Reforms) Act 2020, make miscellaneous and technical amendments of the law in the Treasury portfolio, and for related purposes

Contents
1 Short title
2 Commencement
3 Schedules
Schedule 1—Australian Screen Production Incentive Reforms
Income Tax Assessment Act 1997
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
Schedule 3—Miscellaneous and technical amendments
Part 1—Amendments commencing day after Royal Assent
Division 1—New Zealand auditors
Corporations Act 2001
Division 2—Country by country reporting
Income Tax Assessment Act 1997
Division 3—Recovery of overpayments
Superannuation (Unclaimed Money and Lost Members) Act 1999
Division 4—Consumer protections
Australian Securities and Investments Commission Act 2001
Division 5—Civil penalties
Australian Securities and Investments Commission Act 2001
Corporations Act 2001
Insurance Contracts Act 1984
National Consumer Credit Protection Act 2009
Division 6—Loss carry back choice
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Division 7—Franking account balance
Income Tax Assessment Act 1997
Division 8—Protected information
Foreign Acquisitions and Takeovers Act 1975
Division 9—Extension of decision period
Foreign Acquisitions and Takeovers Act 1975
Division 10—Temporary full expensing
Income Tax (Transitional Provisions) Act 1997
Part 2—Amendments commencing the first 1 January, 1 April, 1 July or 1 October to occur after Royal Assent
Division 1—Repeal of redundant provisions
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Division 2—GST free cars
A New Tax System (Goods and Services Tax) Act 1999
A New Tax System (Luxury Car Tax) Act 1999
Division 3—Agents of covered entities
Taxation Administration Act 1953
Division 4—Deductible gift recipient
Income Tax Assessment Act 1997
Division 5—Expired deductible gift recipients
Income Tax Assessment Act 1997
Division 6—Deductible gift recipient
Income Tax Assessment Act 1997
Division 7—Minor amendment
Taxation Administration Act 1953
Division 8—Finance leases
Income Tax Assessment Act 1997
Division 9—Low pool value
Income Tax (Transitional Provisions) Act 1997
Division 10—Refund of excess low balance fees
Income Tax Assessment Act 1997
Part 3—Other amendments
Division 1—Delegation
Life Insurance Act 1995
Division 2—KiwiSaver scheme
Superannuation (Unclaimed Money and Lost Members) Act 1999
Division 3—Amendments of the Treasury Laws Amendment (Registries Modernisation and Other Measures) Act 2020
Treasury Laws Amendment