๐ Taxation Legislation Amendment Act (No. 3) 2015
015 of 2015Assented 26 May 2015
The Taxation Legislation Amendment Act (No. 3) 2015 amends the Duties Act 2008, the Land Tax Assessment Act 2002, and the Pay-roll Tax Assessment Act 2002. These amendments relate to superannuation transactions, land tax assessments, and payroll tax thresholds.
Impact
Individuals and businesses involved in property transfers to superannuation funds, land ownership, and payroll tax calculations will be affected. Changes to tax thresholds impact businesses' payroll tax liabilities. Landowners affected by compulsory acquisition may also be impacted.
Sectors
financepublic_sectorconstructionresources
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