Summary
Amends the:
Income Tax Assessment Act 1997
in relation to roll-overs for corporate restructures;
Taxation Administration Act 1953
in relation to the collection or conservation of tax debts owed in foreign countries;
Superannuation Guarantee (Administration) Act 1992
in relation to the late payment offset for superannuation guarantee contributions. Also makes minor amendments to six other Acts and repeals the
Pay-roll Tax Act 1941
.