Summary
Amends the: Income Tax Assessment Act 1997 to: enable the minister to declare certain grant programs as eligible for non-assessable non-exempt income tax treatment under an instrument-making power; and update the list of deductible gift recipients to include Neighbourhood Watch Australasia; and Income Tax Assessment Act 1997 and Superannuation (Unclaimed Money and Lost Members) Act 1999 to facilitate the payment of unclaimed superannuation held by the Commissioner of Taxation directly to New Zealand KiwiSaver schemes.