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The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
As passed by both Houses
Treasury Laws Amendment (2020 Measures No. 1) Bill 2020
No. , 2020
A Bill for an Act to amend the law relating to taxation and superannuation, and for related purposes
Contents
1............ Short title............................................................................................. 1
2............ Commencement................................................................................... 1
3............ Schedules............................................................................................ 2
Schedule 1—Significant global entities 3
Income Tax Assessment Act 1997 3
Taxation Administration Act 1953 8
Schedule 2—Merging superannuation funds 11
Income Tax Assessment Act 1997 11
Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012 11
Tax Laws Amendment (2009 Measures No. 6) Act 2010 11
A Bill for an Act to amend the law relating to taxation and superannuation, and for related purposes
The Parliament of Australia enacts:
This Act is the Treasury Laws Amendment (2020 Measures No. 1) Act 2020 .
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.
(2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.
Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.