Contents

1............ Short title............................................................................................. 1

2............ Commencement................................................................................... 2

3............ Schedule(s)......................................................................................... 2

4............ Amendment of assessments................................................................ 3

Schedule 1--Strengthening scrip for scrip roll-over, small business entity and other concessions          4

Part 1--Scrip for scrip roll-over                                                                               4

Income Tax Assessment Act 1997                                                                              4

Part 2--Meaning of connected with an entity                                                 5

Income Tax Assessment Act 1997                                                                              5

Part 3--Entity making the gain or loss                                                                 6

Income Tax Assessment Act 1997                                                                              6

Schedule 2--Ex-gratia payments for natural disasters                                 10

Income Tax Assessment Act 1997                                                                            10

Schedule 3--Deductible gift categories                                                                   11

Income Tax Assessment Act 1997                                                                            11

 

 

 

Tax Laws Amendment (2013 Measures No. 1) Act 2013

No. 119, 2013

 

An Act to amend the law relating to taxation, and for related purposes

[Assented to 29 June 2013]

 

The Parliament of Australia enacts:

[Minister's second reading speech made in--

House of Representatives on 15 May 2013

Senate on 17 June 2013]