The Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Bill 2019; Income Tax (Managed Investment Trust Withholding Tax) Amendment Bill 2018 and Income Tax Rates Amendment (Sovereign Entities) Bill 2018  were passed into law on 5 April 2019, when they received Royal Assent as Acts No. 34, 35 & 36 of 2019 respectively.

See below for a summary of the changes made by these Acts, and links to the Bills and EMs.

The ATO has put out a summary of these Acts (see related Tax Technical article).

FJM 12.5.19

[Tax Month – Jan-April 2019]

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