House of Representatives
Tax Laws Amendment (2006 Measures No. 5) Bill 2006
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello MP)Index
Schedule 1: Fringe benefits tax amendments
| Bill reference | Paragraph number |
| Item 1, paragraph 58P(1)(e) | 1.13 |
| Item 2, paragraphs 62(1)(a) and (b) | 1.18 |
| Items 3 and 5, subsections 135P(1) and 135Q(2) | 1.15 |
| Item 4, examples 1 and 2 in subsection 135P(1) | 1.16 |
| Item 6, subsection 140(2A) | 1.22 |
| Item 7 | 1.24 |
Schedule 2: GST car and pharmaceutical concessions
| Bill reference | Paragraph number |
| Item 1, subsection 38-50(4A) | 2.11 |
| Items 2 and 3, subparagraph 38-505(1)(b)(iv) | 2.14 |
Schedule 3: Removing part-year tax-free threshold for taxpayers who have ceased to be full-time students
| Bill reference | Paragraph number |
| Items 1 to 8 | 3.7 |
| Item 9 | 3.8 |