Summary

Amends the:

to: provide for a 30% refundable tax offset in relation to the development of digital games in Australia; and update the list of deductible gift recipients; , and to clarify that certain digital currencies continue to be excluded from the income tax treatment of foreign currency; to enable the commissioner to determine alternative records which may be kept and retained by employers for fringe benefit tax record keeping purposes; to provide for temporary measures allowing certain small businesses to access 20% bonus deductions for eligible expenditure incurred on external training for employees, and expenses and depreciating assets for the purpose of digitising operations; , and to extend existing reporting and auditing requirements to registerable superannuation entities; to: amend the definition of 'responsible ministers' and specify that the minister administering the Act is also the nominated minister unless determined otherwise in writing; credit the Clean Energy Finance Corporation (CEFC) Special Account with $11.5 billion after commencement of the amendments; and enable additional amounts to be credited to the CEFC Special Account through additional appropriations of the Parliament; and , and to: amend the definition of 'superannuation income stream'; provide a non-refundable tax offset for certain members of the Military Superannuation Benefits Scheme and Defence Force Retirement and Death Benefits Scheme; and specify eligibility criteria and a framework for a veterans’ superannuation (invalidity pension) tax offset.