Summary
Amends: the
Income Tax Assessment Act 1997
in relation to the list of deductible gift recipients; the
Superannuation Industry (Supervision) Act 1993
in relation to self managed superannuation fund investment in collectables and personal use assets; the
Retirement Savings Accounts Act 1997
and
Superannuation Industry (Supervision) Act 1993
to allow superannuation fund trustees and retirement savings account providers to use tax file numbers in certain circumstances; the
A New Tax System (Goods and Services Tax) Act 1999
and
A New Tax System (Luxury Car Tax) Act 1999
to allow entities to self assess the goods and services tax treatment of a payment of an Australian tax, fee or charge; and 16 Acts to make technical amendments.