Income Tax Assessment Act 1997 and
Income Tax (Transitional Provisions) Act 1997 to: provide tax relief to taxpayers entering into certain arrangements in relation to mining, quarrying and prospecting rights and information; and amend the company loss recoupment rules;
Income Tax Assessment Act 1997 to extend the effective life of in-house software from four to five years; and
Income Tax Assessment Act 1997,
Income Tax (Transitional Provisions) Act 1997 and
Taxation Administration Act 1953 to provide income tax look-through treatment for instalment warrants, instalment receipts, and other similar arrangements, and for certain limited recourse borrowing arrangements entered into by regulated superannuation funds.