Summary
Amends the: Income Tax Assessment Act 1997 to provide an income tax exemption for certain recovery grants made to small businesses and primary producers impacted by Cyclone Seroja in April 2021; Treasury Laws Amendment (Putting Consumers First—Establishment of the Australian Financial Complaints Authority) Act 2018 to facilitate the closure and transitional arrangements associated with the Australian Financial Complaints Authority (AFCA) replacing the Superannuation Complaints Tribunal (SCT); Income Tax Assessment Act 1936 and Income Tax Assessment Act 1997 to provide income tax and withholding tax exemptions for the International Federation of Association Football (FIFA) and its wholly owned subsidiary established for the purpose of delivering the 2023 FIFA Women's World Cup. Also makes minor and technical amendments to 12 Acts.