House of Representatives
Tax Laws Amendment (2004 Measures No. 1) Bill 2004
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)Index
Schedule 2: Deduction for transport between workplaces
| Bill reference | Paragraph number |
|---|---|
| Items 1 and 2, Division 12-5 | 2.33 |
| Item 3, section 25-100 | 2.11 |
| Items 4 to 7, Division 28 | 2.34 |
| Items 8 and 9, paragraph 900-30(7)(c) | 2.28 |
| Item 10, Division 995 | 2.35 |
Schedule 3: Small business CGT relief and discretionary trusts
| Bill reference | Paragraph number |
|---|---|
| Items 1 and 2, subsection 152-30(2) | 3.16 |
| Item 3, subsection 152-30(3) | 3.18 |
| Item 4, subsection 152-30(5) | 3.17 |
| Item 4, subsection 152-30(6) | 3.19 |
| Item 4, subsections 152-30(6A) to (6C) | 3.21 |
| Items 5 and 6, subsections 152-30(8) and (9) and subsection 152-305(3) | 3.25 |
| Subitem 8(2) | 3.31 |
| Subitem 8(3) | 3.32 |
| Subitem 8(4) | 3.34 |
| Subitems 8(5) and (6) | 3.37 |
| Item 9 | 3.28 |
Schedule 4: Amendment of the Energy Grants (Credits) Scheme (Consequential Amendments) Act 2003
| Bill reference | Paragraph number |
|---|---|
| Item 1 | 4.12 |
| Item 2 | 4.14 |
| Item 3 | 4.15 |
| Item 4 | 4.12, 4.13 |
| Items 5 and 6 | 4.14 |
| Item 7 | 4.16 |
| Item 8 | 4.18 |
Schedule 5: Net input tax credits and capital gains tax
| Bill reference | Paragraph number |
|---|---|
| Item 1, subsection 17-10(2) | 5.14 |
| Item 2, subsection 27-10(4) | 5.14 |
| Item 3, section 103-30 | 5.8 |
| Item 4 | 5.9 |
| Item 5 | 5.9 |
| Items 6 and 7 | 5.12 |
| Item 8 | 5.9 |
Schedule 6: Confidentiality of ABN information
| Bill reference | Paragraph number |
|---|---|
| Items 1 to 4 | 6.7 |
| Item 5 | 6.14 |
Schedule 7: Deductions for contributions relating to fund-raising events
| Bill reference | Paragraph number |
|---|---|
| Item 1 | 7.14 |
| Item 2 | 7.16, 7.21, 7.26, 7.28, 7.40, 7.41, 7.45, 7.46 |
| Item 3 | 7.52 |
| Item 4 | 7.47 |
| Item 5 | 7.47, 7.49, 7.53 |
| Item 6 | 7.54 |
| Item 7 | 7.30, 7.40, 7.41, 7.50, 7.55 |
| Item 8 | 7.56 |
| Item 9 | 7.57 |
| Item 10 | 7.21, 7.58 |
| Item 11 | 7.59 |
| Item 12 | 7.59 |
| Item 13 | 7.51 |
Schedule 8: Distributions to certain entities
| Bill reference | Paragraph number |
|---|---|
| Item 3, subsection 109XA(1) | 8.7 |
| Item 3, paragraphs 109XA(1)(a),(2)(a) and (3)(a) | Table 8.1 |
| Item 3, paragraph 109XA(1)(b) | 8.9, 8.11 |
| Item 3, subsection 109XA(2) | 8.18 |
| Item 3, subsection 109XA(3) | 8.20 |
| Item 3, subsection 109XA(4) | 8.22 |
| Item 3, subsection 109XA(5) | 8.17 |
| Item 3, subsection 109XA(6) | 8.9 |
| Item 3, subsection 109XA(7) | 8.13, 8.14 |
| Item 3, section 109XB | 8.25 |
| Item 3, subsection 109XC(2) | Table 8.1 |
| Item 3, subsection 109XC(3) | Table 8.1 |
| Item 3, subsection 109XC(4) | Table 8.1 |
| Item 3, subsection 109XC(5) | Table 8.1 |
| Item 3, subsection 109XC(6) | Table 8.1 |
| Item 3, subsection 109XC(7) | Table 8.1 |
| Item 3, subsection 109XC(8) | Table 8.1 |
| Item 4, paragraph 109XA(1)(c) | 8.7 |
| Item 5, paragraph 109XA(2)(b) | 8.18 |
| Item 6, paragraph 109XA(3)(b) | 8.20 |
| Item 9 | 8.29 |
Schedule 9: Deductions for dividends on-paid to non-resident owners
| Bill reference | Paragraph number |
|---|---|
| Items 1, 5 and 7, subsections 46F(1), 46FA(11) and 46FB(6) | 9.9 |
| Item 2, paragraph 46FA(1)(c) | 9.10 |
| Item 3, subsection 46FA(5) | 9.11 |
| Items 4, 6 and 8 subsections 46FA(11) and 46FB(6) | 9.13 |
| Subitems 9(1) and 9(2) | 9.14 |
| Subitem 9(3) | 9.16 |
Schedule 10: Endorsement of charities
| Bill reference | Paragraph number |
|---|---|
| Item 3 | 10.38 |
| Item 3, paragraph 26(3)(ga) | 10.33 |
| Item 4, subsection 29-40(2) | 10.11 |
| Item 4, subsection 29-40(2A) | 10.13 |
| Item 5, subsection 29-50(5) | 10.11 |
| Item 6, subsection 29-50(6) | 10.13 |
| Item 6, paragraph 38-250(1)(a) | 10.11 |
| Item 7, paragraph 38-250(2)(a) | 10.11 |
| Item 7, subsection 38-250(3) | 10.13 |
| Item 8, paragraph 38-255(a) | 10.11 |
| Item 8, subsection 38-255(2) | 10.13 |
| Item 9, paragraph 38-270(a) | 10.11 |
| Item 9, subsection 38-270(2) | 10.13 |
| Item 10, paragraph 40-160(a) | 10.11 |
| Item 10, subsection 40-160(2) | 10.13 |
| Item 11, subsection 48-15(1) | 10.13 |
| Item 12, paragraph 63-5(2)(a) | 10.11 |
| Item 12, subsection 63-5(3) | 10.13 |
| Item 13, paragraph 111-18(a) | 10.11 |
| Item 13, subsection 111-18(2) | 10.13 |
| Item 14, section 129-45 | 10.11 |
| Item 14, subsection 129-45(2) | 10.13 |
| Item 15, section 176-1 | 10.14 |
| Item 18, subsection 57A(1) | 10.11 |
| Item 19, subsection 57A(5) | 10.11 |
| Item 20, subsection 65J(1) | 10.11 |
| Item 21, paragraph 65J(1)(b) | 10.11 |
| Item 22 sections 123C to 123E | 10.14 |
| Item 38, section 426-5 | 10.8 |
| Item 38, section 426-15 | 10.16 |
| Item 38, subsection 426-15(3) | 10.18 |
| Item 38, subsection 426-20(2) | 10.22 |
| Item 38, subsection 426-20(4) | 10.23 |
| Item 38, section 426-25 | 10.19 |
| Item 38, section 426-30 | 10.20 |
| Item 38, section 426-35 | 10.21 |
| Item 38, section 426-40 | 10.24 |
| Item 38, section 426-45 | 10.25 |
| Item 38, subsections 426-50(1) and (2) | 10.29 |
| Item 38, section 426-55 | 10.26 |
| Item 38, paragraph 426-55(1)(b) | 10.24 |
| Item 38, section 426-60 | 10.28 |
| Item 38, section 426-65 | 10.34 |
| Item 360 | 10.36 |
Schedule 11: Specific gift recipients
| Bill reference | Paragraph number |
|---|---|
| Items 1 and 5 | 11.9 |
| Items 2 and 5 | 11.8 |
| Item 3 | 11.10 |
| Items 4 and 6 | 11.7 |