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Tax Laws Amendment (2013 Measures No 1) Bill 2013 was passed by the House of Representatives without amendment.

The Bill amends ITAA 1997:

  • to ensure that the small business connected entity test and the capital gains tax scrip for scrip roll-over stakeholder tests apply appropriately;
  • exempt from income tax Disaster Income Recovery Subsidy payments made in relation to natural disasters which occurred during 3 January to 30 September 2013; and
  • add a new general category to the list of deductible gift recipients (DGRs).

The Bill now proceeds to the Senate.


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