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Tax Laws Amendment (Election Commitments No. 1) Bill 2008

Tax Laws Amendment (Election Commitments No. 1) Act 2008

Income Tax (Managed Investment Trust Withholding Tax) Bill 2008

Income Tax (Managed Investment Trust Withholding Tax) Act 2008

Income Tax (Managed Investment Trust Transitional) Bill 2008

Income Tax (Managed Investment Trust Transitional) Act 2008

Explanatory Memorandum

Circulated by the authority of the Treasurer, the Hon Wayne Swan MP

Index

Schedule 1 : Distributions of managed investment trust income to foreign residents

Bill reference Paragraph number
Item 1, item 1(a) in the table in paragraph 12-400(1)(b) 1.26
Item 1, item 1(b) in the table in paragraph 12-400(1)(b) 1.27
Item 1, item 2 in the table in paragraph 12-400(1)(b) 1.30
Item 1, item 3 in the table in paragraph 12-400(1)(b) 1.32
Item 1, section 12-375 1.20
Item 1, subsection 12-385(1) 1.21, 1.63, 1.157
Item 1, paragraph 12-385(3)(a) and subsection 12-385(4) 7.5
Item 1, paragraph 12-385(3)(b) 1.74
Item 1, subsection 12-385(5) 1.76
Item 1, subsection 12-390(1) 1.96
Item 1, paragraph 12-390(1)(a) 1.99
Item 1, paragraph 12-390(1)(b) 1.102
Item 1, subsection 12-390(2) 1.104
Item 1, subsection 12-390(3) 1.105
Item 1, subsection 12-390(4) 1.114
Item 1, subsections 12-390(4) and (5) 1.123
Item 1, paragraph 12-390(4)(a) 1.115
Item 1, paragraph 12-390(4)(b) 1.116
Item 1, paragraph 12-390(7)(a) 1.126
Item 1, paragraph 12-390(7)(b) 1.128
Item 1, paragraph 12-390(8)(a) 1.121
Item 1, paragraph 12-390(8)(b) 1.122
Item 1, subsection 12-390(9) 1.94
Item 1, subsection 12-390(10) 1.131
Item 1, paragraph 12-390(10)(a) 1.107, 1.108
Item 1, paragraph 12-390(10)(b) 1.110
Item 1, subsection 12-395(1) 1.81
Item 1, subsections 12-395(1) and (2) 1.72
Item 1, subsection 12-395(2) 1.98
Item 1, paragraph 12-395(2)(b) 1.87, 1.90
Item 1, subsection 12-395(3) 1.84, 1.91
Item 1, subsections 12-395(4) and (5) 1.133
Item 1, subsection 12-395(6) 1.134
Item 1, subsections 12-400(1) and (2) 1.25, 1.34
Item 1, paragraph 12-400(1)(a) 1.23
Item 1, subsection 12-400(3) 1.39
Item 1, subsections 12-400(4) and (5) 1.41
Item 1, subsection 12-405(1) 1.45
Item 1, paragraph 12-405(1)(d) 1.43, 1.51
Item 1, paragraph (b) of step 2 in the method statement in subsection 12-405(2) 1.55
Item 1, step 1 in the method statement in subsection 12-405(2) 1.48
Item 1, step 3 in the method statement in subsection 12-405(2) 1.56
Item 1, paragraph (a) of step 2 in the method statement in subsection 12-405(2) and subsection 12-405(3) 1.52
Item 1, subsections 12-405(4) and (5) 1.58, 1.61
Item 1, subsection 12-410(1) 1.67
Item 1, subsection 12-410(2) 1.70
Item 1, section 12-415 1.146
Item 1, section 12-420 1.65
Items 2, 3, 12, 14, 15, 22, 24, 55 and 57, section 840-1 of the ITAA 1997, section 840-800 of the ITAA 1997, subsection 5(2A) of the Income Tax Act 1986 , section 11-55, subparagraph 118-12(2)(a)(vii), paragraph 118-12(2)(a) and subsection 995-1(1) of the ITAA 1997, subsection 8AAB(5), items 39A and 39B in the table in subsection 250-10(2), item 6 in the table in subsection 340-10(2) 1.255
Item 2, subsection 840-805(1) of the ITAA 1997 1.154, 1.214
Item 2, subsection 840-805(2) of the ITAA 1997 1.155
Item 2, paragraph 840-805(2)(a) of the ITAA 1997 1.158
Item 2, paragraphs 840-805(2)(a) and (b) of the ITAA 1997 1.166
Item 2, paragraph 840-805(2)(b) of the ITAA 1997 1.164
Item 2, paragraph 840-805(2)(c) 1.169
Item 2, paragraph 840-805(2)(d) 1.170
Item 2, subsection 840-805(3) of the ITAA 1997 1.172
Item 2, paragraph 840-805(3)(b) of the ITAA 1997 1.174
Item 2, paragraphs 840-805(3)(c) and (d) of the ITAA 1997 1.181
Item 2, paragraph 840-805(3)(e) of the ITAA 1997 1.183
Item 2, paragraphs 840-805(4)(a) and (b) of the ITAA 1997 1.187
Item 2, paragraph 840-805(4)(b) of the ITAA 1997 1.194
Item 2, paragraphs 840-805(4)(c) and (d) of the ITAA 1997 1.187, 1.195
Item 2, subsection 840-805(5) of the ITAA 1997 1.191
Item 2, subsection 840-805(6) of the ITAA 1997 1.171, 1.182, 1.197, 1.204.
Items 2 and 23, section 840-810 of the ITAA 1997 and section 840-810 of the IT (TP) Act 1997 1.225
Items 2 and 23, paragraph-840-810(1)(a) of the ITAA 1997 and of the IT (TP) Act 1997 1.226
Item 2, subsection 840-810(4) of the ITAA 1997 1.233
Item 2, section 840-815 of the ITAA 1997 1.208
Item 2, section 840-820 of the ITAA 1997 1.162, 1.186
Items 4 to 6, 13, 17, 19, 25 to 37, 39 to 43, 52 to 54 and 56, section 99G of the ITAA 1936, subsection 995-1(1) of the ITAA 1997, note to subsection 10-5(1), item 26 in the table in subsection 10-5(1), subparagraph 12-315(1)(c)(vii), subsection 15-10(3), note to subsection 15-15(1), subsection 15-35(1), note 2 to section 16-5, note to subsection 16-153(4), note to subsection 16-157(1), heading to Subdivision 16-D, section 16-195, paragraph 16-195(b), section 18-1, subsection 18-10(1), heading to section 18-30, paragraphs 20-35(2)(a) and (b), subsection 45-120(3), paragraph 298-5(c) 1.256
Item 6, section 99G of the ITAA 1936 1.250
Item 7, paragraph 99H(3)(e) of the ITAA 1936 1.252
Items 8 and 10, subsections 102L(10) and 102T(11) of the ITAA 1936 1.107
Items 9 and 11, subsections 102L(15) and 102T(16) of the ITAA 1936 1.63
Items 16, 18, 20 and 21, subsection 995-1(1) of the ITAA 1997 1.257
Item 23, Division 840 of the IT (TP) Act 1997 1.243
Item 23, section 840-805 of the IT (TP) Act 1997 1.154, 1.214
Item 23, subsections 840-805(1), (3) and (4) of the IT (TP) Act 1997 1.211
Items 23 and 2, paragraph 840-810(1)(b) of the IT (TP) Act 1997 and of the ITAA 1997 1.227
Items 23 and 2, subsection 840-810(2) of the IT (TP) Act 1997 and of the ITAA 1997 1.231
Items 23 and 2, subsection 840-810(2) of the IT (TP) Act 1997 and subsection 840-810(3) of the ITAA 1997 1.230
Items 36 and 37, section 16-195 and paragraph 16-195(1)(c) 1.141
Item 38 , subsections 16-195(2) and (3) 1.148, 1.150
Item 44, section 18-32 1.234
Items 45 to 51, section 18-35 1.239
Item 46, paragraph 18-35(1)(a) 1.139
Item 47, subsection 18-35(1A) 1.149
Items 48 to 51, paragraphs 18-35(2)(a) and (c) and (3)(a) and (c) 1.241
Item 56, paragraph 298-5(c) 1.138
Item 58 1.243
Schedule 2 : Prime Minister's Literary Awards
Bill reference Paragraph number
Item 2, section 51-60 2.5
Item 3 2.6


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