House of Representatives
International Tax Agreements Amendment Bill (No. 1) 2006
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello MP)Index
Schedule 1: Mutual assistance in collection of tax debts
| Bill reference | Paragraph number |
| Item 3; section 8AAZA (definition of 'credit') in the TAA 1953 | 1.56 |
| Items 4 and 8; subsections 250-10(2) and 263-30(1) in Schedule 1 to the TAA 1953 | 1.29 |
| Item 5; section 255-40 in Schedule 1 to the TAA 1953 | 1.37 |
| Items 6 and 7; section 255-45 in Schedule 1 to the TAA 1953 | 1.49 |
| Item 8; section 263-15 in Schedule 1 to the TAA 1953; item 1, subsection 995-1(1) in the ITAA 1997 | 1.22 |
| Item 8; section 263-20 in Schedule 1 to the TAA 1953 | 1.28 |
| Item 8; sections 263-20 and 263-25 in Schedule 1 to the TAA 1953 | 1.25 |
| Item 8; subsection 263-30(2) in Schedule 1 to the TAA 1953 | 1.33 and 1.38 |
| Items 2 and 8; subsection 263-30(3) in Schedule 1 to the TAA 1953 and subsection 8AAB(5) in the TAA 1953 | 1.39 |
| Item 8; subsection 263-35(1) in Schedule 1 to the TAA 1953 | 1.43 |
| Item 8; paragraph 263-35(2)(a) in Schedule 1 to the TAA 1953 | 1.41 |
| Item 8; paragraph 263-35(2)(b) in Schedule 1 to the TAA 1953 | 1.42 |
| Item 8; paragraph 263-35(2)(b) and subsection 263-35(6) in Schedule 1 to the TAA 1953 | 1.46 |
| Item 8; subsections 263-35(3) and (4) in Schedule 1 to the TAA 1953 | 1.44 |
| Item 8; subsections 263-35(4) and (5) in Schedule 1 to the TAA 1953 | 1.45 |
| Item 8; section 263-40 in Schedule 1 to the TAA 1953) | 1.52 |
| Items 9 and 10; subsection 3(1) and section 3C in the Taxation (Interest on Overpayments and Early Payments) Act 1983 | 1.47 |
| Item 11 | 1.60 |
Schedule 2: Exchange of information
| Bill reference | Paragraph number |
| Subsection 23(1) | 2.7 |
| Subsection 23(2) | 2.13 |
| Subsection 23(3) | 2.14 |
| Subsection 23(4) | 2.17, 2.18 |