Summary
Amends the:
Income Tax Assessment Act 1997
to ensure that capital gains tax scrip for scrip roll-over rules apply appropriately;
Income Tax Assessment Act 1936
to remove the income tax exemption for employees of an Australian government agency who work overseas for not less than 91 days delivering Official Development Assistance; and
Superannuation (Unclaimed Money and Lost Members) Act 1999
to increase the account balance threshold below which small lost member accounts must be transferred to the Commissioner of Taxation.