House of Representatives
Tax Laws Amendment (2005 Measures No. 4) Bill 2005
Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon Peter Costello MP)Index
Schedule 1: Child care tax offset
| Bill reference | Paragraph number |
|---|---|
| Item 1, section 13-1 | 1.33 |
| Item 2, section 61-460 | 1.8 |
| Item, 2, section 61-465 | 1.12 |
| Item 2, subsection 61-470(1) | 1.13 |
| Item 2, subsection 61-470(2) | 1.14 |
| Item 2, subsection 61-475(1) | 1.16 |
| Item 2, subsection 61-475(2) | 1.18 |
| Item 2, section 61-480 | 1.19 |
| Item 2, subsection 61-480(3) | 1.20 |
| Item 2, subsection 61-480(4) | 1.21 |
| Item 2, section 61-485 | 1.22 |
| Item 2, subsection 61-490(1) | 1.23 |
| Item 2, subsection 61-490(2) | 1.24 |
| Item 2, subsection 61-490(3) | 1.25 |
| Item 2, section 61-495 | 1.22, 1.26 |
| Item 2, subsections 61-496(1) and (2) | 1.27 |
| Item 2, subsections 61-496(3) and (4) | 1.28 |
| Item 2, section 61-497 | 1.29 |
| Item 3, subsection 65-25(2) | 1.34 |
| Item 4, section 960-265 | 1.35 |
| Items 5 to 10, subsection 995-1(1) | 1.32 |
| Item 11, section 169A | 1.39 |
| Items 12 and 13, sections 45-340 and 45-375 | 1.36 |
| Item 14 | 1.31 |
Schedule 2: Deductible gift recipients
| Bill reference | Paragraph number |
|---|---|
| Items 1 to 3 and 5 | 2.5 |
| Items 1, 4, 7 and 12 | 2.6 |
| Items 1 to 8 | 2.10 |
| Items 2 and 8 | 2.7 |
| Items 3 and 10 | 2.8 |
| Items 5 and 11 | 2.9 |
| Items 4 and 12 | 2.11 |
Schedule 3: Secrecy provisions
| Bill reference | Paragraph number |
|---|---|
| Item 1 | 3.5 |
| Item 2 | 3.5 |
| Item 5 | 3.9 |
Schedule 4: Wine equalisation tax
| Bill reference | Paragraph number |
|---|---|
| Item 1 | 4.28 |
| Items 2 and 3 | 4.26 |
| Item 4, subsection 17-10(2A) | 4.26 |
| Item 4, subsection 17-10(2B) | 4.27 |
| Item 5 | 4.29 |
| Item 6 | 4.29 |
| Item 7 | 4.28 |
| Item 8 | 4.16 |
| Item 9 | 4.16 |
| Item 10, subsection 19-7(1) | 4.19 |
| Item 10, subsection 19-7(2) | 4.20 |
| Item 10, subsections 19-7(3) to (5) | 4.21 |
| Item 10, subsection 19-7(6) | 4.22 |
| Item 10, subsection 19-7(7) | 4.23 |
| Item 10, section 19-8 | 4.24 |
| Item 10, section 19-9 | 4.25 |
| Items 11 and 12 | 4.18 |
| Item 13, subsection 19-10(3) | 4.18 |
| Item 13, subsection 19-10(4) | 4.17 |
| Item 14 | 4.9 |
| Item 15, subsection 19-15(1A) | 4.9 |
| Item 15, subsection 19-15(1B) | 4.12 |
| Item 15, subsection 19-15(1C) | 4.10 |
| Item 15, subsection 19-15(C) | 4.11 |
| Item 16 | 4.13 |
| Item 17 | 4.14 |
| Item 18 to 21 | 4.30 |
| Item 22 | 4.31 |
| Items 23 and 24 | 4.16 |
| Item 25 | 4.32 |
| Item 26 | 4.34 |
| Item 27 | 4.35 |