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House of Representatives

New International Tax Arrangements Bill 2003

New International Tax Arrangements Act 2004

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)

Index

Schedule 1: Foreign investment funds
Bill reference Paragraph number
Item 1, paragraph 96A(1)(c) 1.25
Item 2, section 470 1.6
Item 4, section 470 1.9, 1.11
Item 5, section 470 1.8
Item 7, section 470 1.8
Item 8, paragraph 519A(a) and subsection 519B(1) 1.8
Item 8, paragraph 519A(b) and subsection 519B(2) 1.6
Item 8, paragraph 519A(b) and subsection 519B(3) 1.9
Item 8, subsections 519B(3) and (4) 1.16, 1.17
Item 8, paragraph 519B(3)(a) 1.11
Item 8, paragraphs 519B(4)(a) and (c) 1.12
Item 8, subsection 519B(5) 1.13
Item 9, Division 14 of Part XI (appropriate heading) 1.19
Item 10, section 524 1.19
Item 11, paragraph 525(1)(c) 1.19
Item 12, paragraph (f) of Schedule 4 1.20
Item 13 1.23, 1.24
Schedule 2: Interest withholding tax exemption for certain unit trusts
Bill reference Paragraph number
Items 1 to 4, subsection 25(2), paragraph 128AAA(2)(b), subparagraph 128B(3)(h)(iv) and section 128D 2.17
Item 5, subsection 128FA(1) 2.7, 2.8
Item 5, subsection 128FA(2) 2.7, 2.14
Item 5, subsection 128FA(3) 2.7
Item 5, subsections 128FA(4) to (7) 2.13
Item 5, subsection 128FA(8) 2.9, 2.10, 2.12, 2.15
Item 5, subsection 128FA(9) 2.7
Item 6 2.16
Schedule 3: Attributable income of controlled foreign companies
Bill reference Paragraph number
Item 1, subparagraphs 385(2)(a)(ii) and (d)(ii) 3.10
Item 2 3.12
Schedule 4: Preventing double taxation of royalties subject to withholding tax
Bill reference Paragraph number
Item 1, paragraph 136AF(3)(b) 4.8
Item 2 4.11


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