Senate
New Business Tax System (Capital Allowances) Bill 2001
New Business Tax System (Capital Allowances - Transitional and Consequential) Bill 2001
Revised Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)
THIS MEMORANDUM TAKES ACCOUNT OF AMENDMENTS MADE BY THE HOUSE OF REPRESENTATIVES TO THE BILL AS INTRODUCED