Income Tax Assessment Act 1997 to: add certain organisations and include special schools as specifically-listed deductible gift recipients; give irrigation water providers and rural land irrigation water providers access to the water facilities and landcare tax concessions; enable an administrator (in addition to a liquidator) to declare worthless shares and other equity interests for capital gains tax purposes; and amend application of the first child tax offset provisions in relation to adoptive parents;
Fringe Benefits Tax Assessment Act 1986 to extend the fringe benefits tax exemption to costs associated with purchase of a dwelling as a result of relocation;
Superannuation Guarantee (Administration) Act 1992 to remove the superannuation guarantee (SG) reporting requirement, for employers to report employer superannuation contributions to employees, from the SG arrangements;
Income Tax Assessment Act 1997,
Income Tax (Transitional Provisions) Act 1997 and
Taxation Administration Act 1953 to clarify operation of the consolidation regime; and
Taxation Laws Amendment Act (No. 8) 2003 to correct a commencement provision. Also contains application and transitional provisions.