House of Representatives
Tax Laws Amendment (2006 Measures No. 6) Bill 2006
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello MP)Index
Clause
| Bill reference | Paragraph number |
| Clause 2, item 4 in the table | 2.24, 2.26 |
Schedule 1: Specific listings of deductible gift recipients
| Bill reference | Paragraph number |
| Item 1 | 1.17 |
| Items 1 to 15 | 1.5, 1.13, 1.18 |
| Items 2 and 9 | 1.6 |
| Items 2 and 10 | 1.7 |
| Item 3 | 1.14 |
| Items 4 and 12 | 1.9 |
| Items 5 and 14 | 1.12 |
| Item 6 | 1.16 |
| Item 7 | 1.15 |
| Items 8 and 11 | 1.8 |
| Items 8 and 13 | 1.10 |
| Items 8 and 15 | 1.11 |
Schedule 2: Technical corrections and amendments
| Bill reference | Paragraph number |
| Item 1, section 102AAB, definition of 'approved form' in the ITAA 1936 | 2.10 |
| Item 2 | 2.11 |
| Item 3, subsection 124K(1) of the ITAA 1936 | 2.9 |
| Item 4, paragraph 159ZR(1)(f), definition of 'eligible income' in the ITAA 1936 | 2.25 |
| Item 5, subsection 160AO(2) of the ITAA 1936 | 2.16 |
| Items 6, 20 and 21, subsections 160AO(2) and (3) of the ITAA 1936 and paragraphs 298-5(c) and (d) of Schedule 1 to the TAA 1953 | 2.15 |
| Items 7 to 10, subsections 252(2), (3), (4), (4A) and (6) of the ITAA 1936 | 2.19 |
| Item 11, section 12-5 of the ITAA 1997 | 2.8 |
| Item 12, section 40-145 of the ITAA 1997 | 2.17 |
| Items 13 and 14, paragraphs 118-520(1)(c) and (d) of the ITAA 1997 | 2.18 |
| Item 15, definition of 'purpose of producing assessable income' in subsection 995-1(1) in the ITAA 1997 | 2.20 |
| Item 16, definition of 'statutory accounting period' in subsection 995-1(1) in the ITAA 1997 | 2.12 |
| Items 17 to 19, subsections 6B(1), (2), (5), (8), (9) and (11) of the TAA 1953 | 2.7 |
| Item 22, Schedule 2 to the Taxation Laws Amendment Act (No. 5) 2001 (item 3) | 2.21 |
| Item 23, Schedule 7 to the Tax Laws Amendment (2006 Measures No. 3) Act 2006 (item 4) | 2.22 |
| Item 24, subsection 49B(7) of the Airports (Transitional) Act 1996 | 2.23 |
| Items 25 and 26, subsection 38-50(2) and paragraphs 38-50(7)(b) and 184-1(1)(a), definition of 'individual' in the GST Act and definition of 'apportionable deductions' in subsection 995-1(1) in the ITAA 1997 | 2.14 |
| Item 26, subparagraph 43-150(a)(v), subsection 87-40(1) and paragraph 204-30(2)(b) of the ITAA 1997 | 2.13 |