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Tax Laws Amendment (2006 Measures No. 1) Bill 2006

Tax Laws Amendment (2006 Measures No. 1) Act 2006

Explanatory Memorandum

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

Index

Schedule 1: Foreign source income exemptions for temporary residents

Bill   reference Paragraph   number
Item 1, section 768-905 1.17
Item 1, subsection 768-910(1) 1.23
Item 1, paragraph 768-910(1)(b) 1.25
Item 1, subsection 768-910(2) 1.25
Item 1, note to subsection 768-910(3) 1.22
Item 1, subsections 768-910(3) to (6) 1.24
Item 1, paragraph 768-910(3)(c) 1.26
Item 1, paragraph 768-910(3)(d) 1.35
Item 1, section 768-915 1.31, 1.33, 1.34, 1.38
Item 1, notes to subsections 768-920(1) and (2) 1.41
Item 1, paragraphs 768-920(1)(a) and (2)(a) and (c) 1.41
Item 1, paragraphs 768-920(1)(b) and (2)(b) 1.42
Item 1, paragraphs 768-920(1)(c) and (d) and (2)(d) and (e) 1.39
Item 1, paragraphs 768-920(1)(e) and (h) and (2)(f) and (i) 1.43
Item 1, paragraphs 768-920(1)(f) and (2)(g) 1.43
Item 1, paragraphs 768-920(1)(g) and (2)(h) 1.43
Item 1, subsection 768-920(2) 1.41
Item 1, subsection 768-920(3) 1.42
Item 1, subsections 768-920(4) and (5) 1.44
Item 1, subsection 768-920(5) 1.43
Item 1, subsections 768-920(6) and (9) 1.44
Item 1, subsection 768-920(7) 1.50
Item 1, subsection 768-920(8) 1.50
Item 1, subsection 768-920(9) 1.48
Item 1, subsections 768-925(1) to (3) 1.45
Item 1, subsection 768-925(2) 1.45
Item 1, paragraph 768-925(2)(b) 1.45
Item 1, subsection 768-925(4) 1.48
Item 1, section 768-930 1.46
Item 1, subsection 768-935(1) 1.46
Item 1, subsection 768-935(2) 1.49
Item 1, paragraphs 768-935(3)(a) 1.46
Item 1, paragraph 768-935(3)(b) 1.49
Item 1, subsection 768-935(4) 1.47, 1.50
Item 1, subsection 768-940(1) 1.46
Item 1, subsection 768-940(2) 1.49
Item 1, paragraph 768-940(3)(a) 1.46
Item 1, paragraph 768-940(3)(b) 1.49
Item 1, subsection 768-940(4) 1.47, 1.50
Item 1, section 768-945 1.51
Item 1, section 768-950 1.32
Item 1, section 768-955 1.48
Item 1, subsection 768-955(2) 1.38
Item 1, subsection 768-955(3) 1.38
Item 1, subsection 768-955(4) 1.38
Item 1, section 768-960 1.27
Item 1, section 768-965 1.28
Item 1, section 768-970 1.29
Item 1, section 768-975 1.30
Item 1, section 768-980 1.52
Item 2, definition of 'temporary resident' in subsection 995-1(1) 1.19, 1.21
Items 3, 11 and 12 1.57
Items 4 to 7, 18, 19, 27, 28, 31, 32 and 34 to 37 1.61
Items 8 to 10 1.41
Item 13 1.58
Items 14 and 15 1.57
Items 16 and 17 1.59
Item 20 1.334
Item 21 1.34
Items 22 to 25 1.60
Item 30 1.38
Items 38 and 39 1.57
Subitems 40(1), (2), (4), (5), (8) and (9) 1.54
Subitems 40(3) and (6) 1.55
Subitem 40(7) 1.56

Schedule 2: Business related costs<

Bill   reference Paragraph   number
Item 2, subsection 25-110(1) 2.112
Item 2, subsection 25-110(2) 2.114
Item 2, subsection 25-110(3) 2.119
Item 2, subsection 25-110(4) 2.120
Item 2, subsection 25-110(5) 2.121
Item 2, subsection 25-110(6) 2.122
Item 3, subsection 35-5(1) 2.97
Item 5, subsection 35-10(2A) 2.98, 2.106
Item 5, paragraph 35-10(2B)(a) 2.100
Item 5, paragraph 35-10(2B)(b), subsection 35-10(2D) 2.105
Item 5, subsection 35-10(2C) 2.102
Item 6, subsection 35-10(4) 2.107
Item 8, subsection 35-20(1) 2.108
Items 7, 9 to 16 2.109
Item 18, subsection 35-55(2) 2.111
Item 20, subsection 40-180(3) 2.125
Item 20, subsection 40-180(4) 2.127
Item 21, paragraph 40-185(1)(b) 2.128
Item 24, subsection 40-190(2) 2.129
Item 27, subsection 40-190(3) 2.131
Item 30, subsection 40-880(1) 2.16, 2.17
Item 30, subsection 40-880(2) 2.18, 2.25, 2.37, 2.50
Item 30, paragraph 40-880(2)(a) 2.51
Item 30, paragraphs 40-880(2)(b) and (4)(b) 2.28
Item 30, paragraph 40-880(2)(c) 2.32
Item 30, paragraph 40-880(2)(d) 2.23
Item 30, paragraph 40-880(2)(g) 2.74
Item 30, subsection 40-880(3) 2.45
Item 30, subsection 40-880(4) 2.13, 2.53
Item 30, paragraph 40-880(4)(a) 2.45
Item 30, paragraph 40-880(4)(b) 2.54, 2.56
Item 30, paragraph 40-880(5)(a) 2.64
Item 30, paragraph 40-880(5)(b) 2.66
Item 30, paragraph 40-880(5)(c) 2.67
Item 30, paragraph 40-880(5)(d) 2.68
Item 30, paragraph 40-880(5)(e) 2.72
Item 30, paragraph 40-880(5)(f) 2.73
Item 30, paragraph 40-880(5)(h) 2.75
Item 30, paragraph 40-880(5)(i) 2.76
Item 30, paragraph 40-880(5)(j) 2.77
Item 30, subsection 40-880(6) 2.70
Item 30, subsection 40-880(7) 2.12, 2.32
Item 30, subsection 40-880(8) 2.78
Item 30, subsection 40-880(9) 2.79
Items 31, 32, 35, 46 and 48, sections 108-17 and 108-30, subsection 110-25(4), section 114-1, note 3 and subsection 960-275(4) 2.139
Items 33, 37, 42 to 45 and 47, subsections 110-25(1), (7) to (11), sections 110-36 and 110-38, subsections 110-55(9A), 114-5(2) and (3) 2.145
Items 34, 39 to 41 and 49, subsection 110-25(3), section 110-35 and definition of 'incidental costs' in subsection 995-1(1) 2.138
Items 36 and 38, subsections 110-25(5) and (5A) and subsection 110-25(1), note 1 2.144
Items 39 and 41, subsections 110-35(1) and (10) 2.84

Schedule 3: Promotion and implementation of schemes

Bill   reference Paragraph   number
Item 1, subsection 290-50(1) 3.18
Item 1, subsection 290-50(2) 3.23, 3.68
Item 1, subsection 290-50(2), note 3.73
Item 1, subsection 290-50(3) 3.16
Item 1, subsection 290-50(4) 3.25
Item 1, subsection 290-50(5) 3.29
Item 1, subsection 290-50(6) 3.30
Item 1, subsections 290-55(1) and (2) 3.31
Item 1, paragraph 290-55(1)(b) 3.75
Item 1, subsection 290-55(3) 3.32
Item 1, subsections 290-55(4) and (5) 3.35
Item 1, subsection 290-55(6) 3.36
Item 1, subsection 290-55(7) 3.38, 3.75
Item 1, subsection 290-55(8) 3.39
Item 1, subsection 290-60(1) 3.40
Item 1, paragraph 290-60(1)(a) 3.41
Item 1, paragraph 290-60(1)(b) 3.42
Item 1, paragraph 290-60(1)(c) 3.47
Item 1, subsection 290-60(2) 3.49
Item 1, subsection 290-60(3) 3.51
Item 1, section 290-65 3.53
Item 1, subsection 290-65(1), note 3.67
Item 1, subparagraph 290-65(1)(a)(ii) 3.58
Item 1, subparagraph 290-65(1)(b)(i) 3.63
Item 1, subparagraph 290-65(1)(b)(ii) 3.64
Item 1, subsection 290-65(2) 3.66
Item 1, section 290-125 3.78
Item 1, section 290-130 3.80
Item 1, section 290-135 3.83
Item 1, section 290-140 3.86
Item 1, section 290-145 3.87
Item 1, subsection 290-145(2) 3.81
Item 1, section 290-150 3.88
Item 1, subsection 290-200(1) 3.90
Item 1, subsection 290-200(2) 3.92
Item 1, subsection 290-200(3) 3.89
Item 1, subsections 290-200(3) and (4) 3.95
Item 2, section 298-85 3.97
Item 2, section 298-90 3.98
Item 2, section 298-95 3.100
Item 2, section 298-100 3.99
Item 2, section 298-105 3.101
Item 2, section 298-110 3.102
Items 3 to 5 3.104
Items 6 to 8, 11 to 13 and 16 3.105
Items 9 and 10 3.106
Items 14 and 15 3.107
Item 17 3.103

Schedule 4: Vouchers

Bill   reference Paragraph   number
Item 1, paragraph 29-25(2)(h) 4.28
Items 2 to 6, 8 and 10 4.33
Item 7, subsection 100-5(2A) 4.20
Item 7, subsection 100-5(2B) 4.20
Item 9, section 100-12 4.19
Item 11 4.23
Item 12, subsection 100-15(2) 4.24
Item 13, section 100-18 4.25
Item 14, subsection 100-25(1) 4.14
Item 14, subsection 100-25(2) 4.15
Items 15 to 19 4.34
Subitem 20(1) 4.29
Subitem 20(2) 4.30
Subitem 20(3) 4.31
Item 21 4.32


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