- Date
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12 Aug 2004
- Chamber
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House of Representatives
- Status
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Not Proceeding
-
Portfolio
-
Treasury
- Summary
-
Amends the:
Income Tax Assessment Act 1997
to: add certain organisations and include special schools as specifically-listed deductible gift recipients; give irrigation water providers and rural land irrigation water providers access to the water facilities and landcare tax concessions; enable an administrator (in addition to a liquidator) to declare worthless shares and other equity interests for capital gains tax purposes; and amend application of the first child tax offset provisions in relation to adoptive parents; Fringe Benefits Tax Assessment Act 1986
to extend the fringe benefits tax exemption to costs associated with purchase of a dwelling as a result of relocation; Superannuation Guarantee (Administration) Act 1992
to remove the superannuation guarantee (SG) reporting requirement, for employers to report employer superannuation contributions to employees, from the SG arrangements; Income Tax Assessment Act 1997
, Income Tax (Transitional Provisions) Act 1997
and Taxation Administration Act 1953
to clarify operation of the consolidation regime; and Taxation Laws Amendment Act (No. 8) 2003
to correct a commencement provision. Also contains application and transitional provisions.