Income Tax Assessment Act 1997 to: introduce a 30 per cent tax offset for out-of-pocket child care expenses, to be known as the child care tax rebate, to a maximum of $4000; and update the list of deductible gift recipients;
Income Tax Assessment Act 1936 to expand the purposes for which business tax income information may be disclosed to the Australian Statistician; and
A New Tax System (Wine Equalisation Tax) Act 1999 to extend the wine equalisation tax rebate to New Zealand wine producers that export wine to Australia. Also makes consequential amendments to the
A New Tax System (Family Assistance) (Administration) Act 1999 and
Taxation Administration Act 1953.