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Tax and Superannuation Laws Amendment (2015 Measures No. 2) Act 2015

No. 130, 2015

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

Contents
1 Short title
2 Commencement
3 Schedules
4 Amendment of assessments
Schedule 1—Tax relief for certain mining arrangements
Part 1—Interest realignment arrangements
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Part 2—Farm‑in farm‑out arrangements
Income Tax Assessment Act 1997
Part 3—Mining, quarrying or prospecting information
Income Tax Assessment Act 1997
Schedule 2—In‑house software
Income Tax Assessment Act 1997
Schedule 3—Instalment trusts
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Taxation Administration Act 1953
Schedule 4—Company losses
Part 1—Changes in company ownership
Division 1—Main amendments
Income Tax Assessment Act 1997
Division 2—Other amendments
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Part 2—Same business test
Income Tax Assessment Act 1997
Part 3—Shares held by certain entities
Income Tax Assessment Act 1997

Tax and Superannuation Laws Amendment (2015 Measures No. 2) Act 2015
No. 130, 2015

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

[Assented to 16 September 2015]

The Parliament of Australia enacts: