On 26 April 2019, the ATO uploaded its summary of the Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019 (what it calls the Stapled Structures Act). This was covered in this related Tax Technical Article.

See below for the ATO’s summary.

FJM 12.5.19

[Tax Month – Jan-April 2019]

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