Income Tax Assessment Act 1997 to extend the marriage breakdown capital gains tax (CGT) roll-over to assets transferred under a binding financial agreement or an arbitral award;
Income Tax (Transitional Provisions) Act 1997 to clarify the interaction of the consolidation regime with the demerger rules;
Income Tax Assessment Act 1936 and
Income Tax Assessment Act 1997 to amend the simplified imputation system to ensure that Australian companies receive franking credits attached to non-assessable non-exempt distributions from New Zealand companies; and
Financial Corporations (Transfer of Assets and Liabilities) Act 1993,
Income Tax Assessment Act 1936,
Income Tax Assessment Act 1997 and
Income Tax (Transitional Provisions) Act 1997 in relation to the CGT treatment of foreign residents.