19 Feb 2004
House of Representatives
Income Tax Assessment Act 1936 in relation to: broadening the list of eligible medical expenses to include payments in relation to guide dogs; rules for payments, loans and forgiven debts made by a trustee to a private company’s shareholder; and deductions for dividends on-paid to non-resident owners;
Income Tax Assessment Act 1997 in relation to: income tax deductions for transport expenses for travel between workplaces; small business capital gains tax relief and discretionary trusts; net input tax credits and capital gains tax; and updating the list of deductible gift recipients;
Energy Grants (Credits) Scheme (Consequential Amendments) Act 2003 to clarify the treatment of claims for fuel purchased in the 3 years preceding the scheme’s introduction;
A New Tax System (Australian Business Number) Act 1999 to clarify permitted disclosure of Australian Business Number information;
Income Tax Assessment Act 1936 and
Income Tax Assessment Act 1997 in relation to income tax deductions for fund-raising event contributions; and 5 Acts to require that charities be endorsed in order to access relevant tax concessions. Also contains application and transitional provisions.