- Date
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04 Dec 2003
- Chamber
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House of Representatives
- Status
-
Act
-
Portfolio
-
Treasury
- Summary
-
Amends the:
A New Tax System (Goods and Services Tax) Act 1999
in relation to first aid or life saving courses; Income Tax (Transitional Provisions) Act 1997
to provide for a transitional exclusion for certain indirect value shifts involving services; Fringe Benefits Tax Assessment Act 1986
and Income Tax Assessment Act 1997
in relation to: personal services income; Income Tax Assessment Act 1936
and Income Tax Assessment Act 1997
in relation to sugar industry exit grants; Taxation Administration Act 1953
in relation to application of foreign resident withholding arrangements to certain alienated personal services payments; Income Tax Assessment Act 1936
in relation to: demutualisation of friendly societies; and eligibility for the research and development tax offset; Income Tax Assessment Act 1997
in relation to: optional roll-over relief for certain simplified tax system partnerships; and a technical correction; Income Tax (Transitional Provisions) Act 1997
in relation to: revocation of certain choices under the consolidation regime; and technical corrections. Also contains application provisions.