Summary

Amends: the

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 , and to provide a tax incentive for entities that carry on a nationally significant infrastructure project that has been designated by the Infrastructure Coordinator; the to address unintended impacts arising from the Federal Court’s decision in [2012] FCAFC 5; the to: remove the capital gains tax discount on discount capital gains accrued after 8 May 2012 by foreign and temporary resident individuals; and exempt payments made under the Defence Abuse Reparation Scheme from income tax; the to ensure that certain National Disability Insurance Scheme funded supports are GST-free; the , and proposed in relation to deductible gift recipients; the , and to make consequential amendments; and seven Acts to make technical amendments.