Summary
Amends: the Income Tax Assessment Act 1997 in relation to the list of deductible gift recipients; the Superannuation Industry (Supervision) Act 1993 in relation to self managed superannuation fund investment in collectables and personal use assets; the Retirement Savings Accounts Act 1997 and Superannuation Industry (Supervision) Act 1993 to allow superannuation fund trustees and retirement savings account providers to use tax file numbers in certain circumstances; the A New Tax System (Goods and Services Tax) Act 1999 and A New Tax System (Luxury Car Tax) Act 1999 to allow entities to self assess the goods and services tax treatment of a payment of an Australian tax, fee or charge; and 16 Acts to make technical amendments.