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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

Contents
1 Short title
2 Commencement
3 Schedule(s)
4 Amendment of assessments
Schedule 1—Strengthening scrip for scrip roll‑over, small business entity and other concessions
Part 1—Scrip for scrip roll‑over
Income Tax Assessment Act 1997
Part 2—Meaning of connected with an entity
Income Tax Assessment Act 1997
Part 3—Entity making the gain or loss
Income Tax Assessment Act 1997
Schedule 2—Ex‑gratia payments for natural disasters
Income Tax Assessment Act 1997
Schedule 3—Deductible gift categories
Income Tax Assessment Act 1997

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: