Senate
Taxation Laws Amendment Bill (No. 3) 2002
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)
Index
| Bill reference | Paragraph number |
|---|---|
| Items 1 and 2 | 1.20 |
| Item 3 | 1.21 |
| Item 4, section 82-1 | 1.7 |
| Item 4, subsection 82-5(1) | 1.8 |
| Item 4, subsection 82-5(2) | 1.11 |
| Item 4, subsection 82-5(3) | 1.12 |
| Item 4, subsection 82-10(1) | 1.13 |
| Item 4, subsection 82-10(2) | 1.14 |
| Item 4, subsection 82-10(3) | 1.18 |
| Item 4, subsection 82-10(4) | 1.19 |
| Item 6 | 1.22 |
| Item 7 | 2.5 |
| Item 7, subsection 19B(1) | 2.7 |
| Item 7, subsection 19B(2) | 2.12 |
| Item 7, subsection 19B(3) | 2.13 |
| Item 7, subsection 19B(4) | 2.8 |
| Item 7, subsection 19B(5) | 2.14 |
| Item 7, subsection 19B(6) | 2.15 |
| Item 7, subsection 19B(7) | 2.17 |
| Item 7, subsection 19B(8) | 2.20 |
| Item 7, subsection 19B(9) | 2.19 |
| Item 7, subsection 19B(10) | 2.18 |
| Item 7, subsection 19B(11) | 2.17 |
| Item 7, subsection 19B(12) | 2.21 |
| Item 7, definition of 'car' in subsection 19B(13) | 2.10 |
| Item 7, definition of 'held' in subsection 19B(13) | 2.15 |
| Item 7, paragraph 19B(14)(a) | 2.11 |
| Item 7, paragraph 19B(14)(b) | 2.16 |
| Item 8 | 2.22 |
| Items 9 and 10 | 3.16 |
| Item 11, section 110-1 | 3.10 |
| Item 11, subsection 110-5(1) | 3.11 |
| Item 11, subsection 110-5(2) | 3.12 |
| Item 11, subsection 110-10(1) | 3.13 |
| Item 11, subsection 110-10(2) | 3.14 |
| Items 14 and 16 | 3.15 |
| Item 19 | 3.17 |
| Bill reference | Paragraph number |
|---|---|
| Items 1 and 10, subsection 6(1) of the ITAA 1936 and subsection 995-1(1) of the ITAA 1997 | 4.12 |
| Item 2, subsection 6(1) | 4.16 |
| Items 3 and 11, subsection 6(1) of the ITAA 1936 and subsection 995-1(1) of the ITAA 1997 | 4.13 |
| Items 4 and 12, subsection 6(1) of the ITAA 1936 and subsection 995-1(1) of the ITAA 1997 | 4.18 |
| Items 5 and 9, subsection 6(1) and section 321-20 | 4.19 |
| Items 6 and 9, subsection 6(1) and section 323-15 | 4.66 |
| Items 7 and 9, subsection 6(1) and section 321-60 | 4.38 |
| Item 8, paragraph (e) of the definition of 'excluded expenditure' in subsection 82KZL(1) | 4.51 |
| Item 8, paragraph (f) of the definition of 'excluded expenditure' in subsection 82KZL(1) | 4.54 |
| Item 9, section 321-1 | 4.10 |
| Item 9, section 321-5 | 4.17 |
| Item 9, sections 321-10 and 321-15 | 4.32 |
| Item 9, section 321-25 | 4.33 |
| Item 9, subsection 321-30(1) | 4.68 |
| Item 9, subsections 321-30(2) and (3) | 4.70 |
| Item 9, subsection 321-35(1) | 4.71 |
| Item 9, subsections 321-35(2) and (3) | 4.72 |
| Item 9, section 321-40 | 4.35 |
| Item 9, section 321-45 | 4.44 |
| Item 9, sections 321-50 and 321-55 | 4.61 |
| Item 9, definition of 'apportionable issue costs' in section 321-60 | 4.50 |
| Item 9, definition of 'net premiums' in section 321-60 | 4.43 |
| Item 9, definition of 'relevant reinsurance premiums' in section 321-60 | 4.55 |
| Item 9, definition of 'treaty non-proportional reinsurance premiums' in section 321-60 | 4.59 |
| Item 9, section 321-65 | 4.73 |
| Item 9, section 323-1 | 4.62 |
| Item 9, sections 323-5 and 323-10 | 4.65 |
| Item 9, section 323-20 | 4.67 |
| Item 9, section 323-25 | 4.75 |
| Items 9A and 9B, sections 10-5 and 12-5 | 4.76 |
| Bill reference | Paragraph number |
|---|---|
| Item 1, paragraph 46F(3)(a) | 5.11 |
| Item 1, paragraph 46F(3)(b) | 5.11, 5.12 |
| Item 2 | 5.14 |