Summary
Amends the: Terrorism Insurance Act 2003 to clarify that losses attributable to terrorist attacks using chemical or biological means are covered by the terrorism insurance scheme; Corporations Act 2001 to: provide that employee share scheme disclosure documents lodged with the Australian Securities and Investments Commission are not made publicly available for certain start-up companies; and provide protection for retail client money and property held by financial services licensees in relation to over-the-counter derivative products; Income Tax Assessment Act 1997 to update the list of deductible gift recipients; and Income Tax Assessment Act 1936 and Income Tax Assessment Act 1997 to provide income tax relief to eligible New Zealand special category visa holders who are impacted by disasters in Australia.