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On 28 May 2013, Tax and Superannuation Laws Amendment (2013 Measures No 2) Bill 2013 was passed by the House of Representatives without amendment.

The Bill amends:

  • ITAA 1997 to define ‘documentary’ in accordance with the Australian Communications and Media Authority’s guidelines; clarify that game shows are ineligible for film tax offsets; and update the list of deductible gift recipients;
  • ITAA 1997, Tax Laws Amendment (2011 Measures No 1) Act 2011 and Tax Laws Amendment (2012 Measures No 1) Act 2012 to exempt from income tax certain ex-gratia payments made in relation to natural disasters during the 2011-12 and 2012-13 financial years;
  • A New Tax System (Goods and Services Tax) Act 1999 to enable entities who currently pay their goods and services tax by instalments to continue to do so if they move into a net refund position;
  • Superannuation Industry (Supervision) Act 1993 to require trustees to establish and implement procedures in relation to the consolidation of multiple member accounts;
  • Superannuation (Government Co-contribution for Low Income Earners) Act 2003 to reduce the amount of superannuation co-contribution available from the 2012-13 financial year;
  • ITAA 1936 and Income Tax Assessment Act 1997 to consolidate dependency tax offsets into the Dependant (Invalid and Carer) Tax Offset from 1 July 2012; and
  • ITAA 1997 and Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009 to clarify the operation of the taxation of financial arrangements regime.

The Bill now proceeds to the Senate.


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