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Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Bill 2019

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2016-2017-2018-2019

 

The Parliament of the

Commonwealth of Australia

 

HOUSE OF REPRESENTATIVES

 

 

 

Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Bill 2018

 

 

(1)     Schedule 1, item 11, page 28 (lines 2 to 10), omit subsection 12-451(7), substitute:

             (7)  The time is 4.30 pm, by legal time in the Australian Capital Territory, on 14 September 2017.

[MIT residential housing income]

(2)     Schedule 1, item 11, page 28 (lines 15 to 20), omit paragraph 12-452(1)(c), substitute:

                     (c)  is * residential premises (other than * commercial residential premises); and

                     (d)  is not a dwelling that:

                              (i)  is used primarily to provide specialist disability accommodation (within the meaning of the National Disability Insurance Scheme (Specialist Disability Accommodation Conditions) Rule 2018 ); and

                             (ii)  is enrolled in accordance with section 6 of that Rule; and

                     (e)  is not a dwelling that:

                              (i)  is used primarily to provide disability accommodation; and

                             (ii)  is a dwelling of a kind prescribed by the regulations for the purposes of this subparagraph.

[MIT residential housing income]