Income Tax Assessment Act 1997 to deny access to the research and development tax incentive for companies with aggregated assessable income of $20 billion or more for an income year; the
Industry Research and Development Act 1986 to: provide that the conditions for eligibility of research and development activities conducted outside Australia continue to operate as intended; and require Innovation Australia to assess and ensure compliance in relation to the research and development tax incentive; the
Taxation Administration Act 1953 to enable entities to anticipate an expected tax offset refund for certain expenditure through quarterly payments; five Acts to make consequential amendments; and the
A New Tax System (Goods and Services Tax) Act 1999,
Income Tax Assessment Act 1936 and
Taxation Administration Act 1953 to provide that excess goods and services tax is only refundable in certain circumstances.