14 Sep 2016
House of Representatives
Before House of Representatives
Income Tax Assessment Act 1997 and
Taxation Administration Act 1953 to establish a remedial power so that the Commissioner of Taxation can make a disallowable legislative instrument to modify the operation of a taxation law in certain circumstances;
Income Tax Assessment Act 1997 to enable primary producers to access income tax averaging 10 income years or more after they opted out; and
A New Tax System (Luxury Car Tax) Act 1999 to provide an exemption from luxury car tax to certain public institutions that import or acquire luxury cars for the sole purpose of public display. Also makes technical amendments to 10 Acts and repeals 45 excise Acts and the
Income Tax (War-time Arrangements) Act 1942.