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Schedule 1—Amendments

Schedule 1 Amendments

   

Taxation Administration Act 1953

1  Paragraph 14-200(3)(a) in Schedule 1

Omit “10%”, substitute “12.5%”.

2  Paragraph 14-205(4)(a) in Schedule 1

Omit “10%”, substitute “12.5%”.

3  Paragraph 14-215(1)(a) in Schedule 1

Omit “$2 million”, substitute “$750,000”.

4  Application

The amendments made by this Schedule apply in relation to acquisitions occurring on or after 1 July 2017.