Summary
Amends the: Income Tax Assessment Act 1997 in relation to roll-overs for corporate restructures; Taxation Administration Act 1953 in relation to the collection or conservation of tax debts owed in foreign countries; Superannuation Guarantee (Administration) Act 1992 in relation to the late payment offset for superannuation guarantee contributions. Also makes minor amendments to six other Acts and repeals the Pay-roll Tax Act 1941.