House of Representatives
Tax Laws Amendment (2005 Measures No. 3) Bill 2005
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello MP)Index
Schedule 1: Philanthropy
| Bill reference | Paragraph number |
|---|---|
| Item 1 | 1.23 |
| Item 2 | 1.23 |
| Item 3 | 1.23 |
| Item 4 | 1.23 |
| Item 5 | 1.23 |
| Item 6 | 1.23 |
| Item 7, section 50-20 | 1.17 |
| Items 8 to 12, section 52 | 1.18 |
| Item 13, paragraphs 50-60(c) and (d) | 1.13 |
| Item 14, section 50-72 | 1.18 |
| Item 15, paragraph 50-75(3)(b) | 1.18 |
| Items 16 to 19, section 50-110 | 1.19 |
| Item 20, subsection 118-60(1) | 1.10 |
| Item 21, subsection 207-115(2) | 1.21 |
| Item 22, paragraph 207-115(2)(a) | 1.21 |
| Item 23 | 1.22 |
Schedule 2: International shipping and airline profits
| Bill reference | Paragraph number |
|---|---|
| Item 2, paragraph 23AH(14A)(a) | 2.7, 2.11, 2.16 |
| Item 2, paragraph 23AH(14A)(b) | 2.15, 2.18 |
| Item 2, subsection 23AH(14B) | 2.14 |
| Item 3 | 2.8, 2.20 |
Schedule 3: Secrecy provisions
| Bill reference | Paragraph number |
|---|---|
| Item 3 | 3.6 |
| Item 4 | 3.6 |
| Item 5 | 3.10 |
Schedule 4: Rebatable employer status
| Bill reference | Paragraph number |
|---|---|
| Item 1, paragraph 65J(1)(baa) | 4.7 |
| Item 2, paragraph 123E(1)(a) | 4.8 |
| Item 3 | 4.9 |
Schedule 5: Dependent child age criterion
| Bill reference | Paragraph number |
|---|---|
| Item 1, subsection 159J(2) | 5.10 |
| Item 2, paragraphs 159L(1)(a) and (b) | 5.11 |
| Item 3, subparagraphs 251R(3)(b)(ii) and (iii) | 5.12 |