- Date
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17 Mar 2005
- Chamber
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House of Representatives
- Status
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Act
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Portfolio
-
Treasury
- Summary
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Amends the:
Income Tax Assessment Act 1997
in relation to: the simplified imputation system; capital gains tax roll-over for registrable superannuation entities that merge under new superannuation safety arrangements; and the list of deductible gift recipients; Income Tax Assessment Act 1997
and Income Tax (Transitional Provisions) Act 1997
to provide capital allowance deductions for certain telecommunications rights; Taxation Administration Act 1953
to simplify transfer from annual to quarterly payment of pay as you go instalments for certain taxpayers; A New Tax System (Goods and Services Tax) Act 1999
in relation to the goods and service tax and real property; Income Tax Assessment Act 1936
in relation to tax treatment for superannuation annuities that have been split upon marriage breakdown; and Fringe Benefits Tax Assessment Act 1986
in relation to exemption from fringe benefits tax for payments to worker entitlement funds.