Legislation, Legislation In force, Commonwealth Legislation

Treasury Laws Amendment (2022 Measures No. 4) Act 2023 (Cth)

An Act to amend the law relating to taxation, superannuation and the Clean Energy Finance Corporation, and for related purposes Contents 1 Short title 2 Commencement 3 Schedules Schedule 1—Digital games tax offset Income Tax Assessment Act 1997 Schedule 2—Taxation treatment of digital currency Part 1—Main amendments A New Tax System (Goods and Services Tax) Act 1999 A New Tax System (Goods and Services Tax) Regulations 2019 Income Tax Assessment Act 1997 Part 2—Application of amendments A New Tax System (Goods and Services Tax) Regulations 2019 Schedule 3—Reducing the compliance burden of record keeping for fringe benefits tax Fringe Benefits Tax Assessment Act 1986 Schedule 4—Skills and Training Boost Income Tax (Transitional Provisions) Act 1997 Schedule 5—Technology investment boost Income Tax (Transitional Provisions) Act 1997 Schedule 6—Financial reporting and auditing requirements for superannuation entities Part 1—Amendment of the Corporations Act 2001 Corporations Act 2001 Part 2—Amendments of other Acts Australian Securities and Investments Commission Act 2001 Superannuation Industry (Supervision) Act 1993 Schedule 8—Amendment of the Clean Energy Finance Corporation Act 2012 Clean Energy Finance Corporation Act 2012 Schedule 9—Taxation of military superannuation benefits: Reversing the Douglas decision Income Tax Assessment (1997 Act) Regulations 2021 Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997 Treasury Laws Amendment (2022 Measures No.