Amends: the Taxation Administration Act 1953
to: require certain large entities to pay Pay As You Go instalments monthly rather than quarterly or annually; require the Commissioner to publish limited information about the tax affairs of large corporate taxpayers; enable the publication of periodic aggregate tax collection information; and enable information sharing between government agencies in relation to foreign acquisitions and investment decisions affecting Australia; the Income Tax Assessment Act 1936
, Income Tax Assessment Act 1997
and Income Tax (Transitional Provisions) Act 1997
to provide a tax incentive for entities that carry on a nationally significant infrastructure project that has been designated by the Infrastructure Coordinator; the Petroleum Resource Rent Tax Assessment Act 1987
to address unintended impacts arising from the Federal Court’s decision in Esso Australia Resources Pty Ltd v Commissioner of Taxation
[2012] FCAFC 5; the Income Tax Assessment Act 1997
to: remove the capital gains tax discount on discount capital gains accrued after 8 May 2012 by foreign and temporary resident individuals; and exempt from income tax, payments made under the Defence Abuse Reparation Scheme; the A New Tax System (Goods and Services Tax) Act 1999
to ensure that certain National Disability Insurance Scheme funded supports are GST-free; the Income Tax Assessment Act 1997
, Tax Laws Amendment (2011 Measures No. 2) Act 2011
and proposed Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Act 2013
in relation to deductible gift recipients; the Income Tax Assessment Act 1936
, Income Tax Assessment Act 1997
and Infrastructure Australia Act 2008
to make consequential amendments; and seven Acts to make technical amendments.