House of Representatives
Tax Laws Amendment (2008 Measures No. 2) Bill 2008
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Wayne Swan MP)Index
Schedule 1: Amounts misappropriated by an employee or agent
| Bill reference | Paragraph number |
|---|---|
| Items 1, 2, 4 to 6 and 9 to 17 of the ITAA 1997 | 1.49 |
| Item 2, subsection 20-30(1) of the ITAA 1997 | 1.26 |
| Item 3, section 25-47 of the ITAA 1997 | 1.15 |
| Item 3, subsection 25-47(2) of the ITAA 1997 | 1.21 |
| Item 3, subsection 25-47(4) of the ITAA 1997 | 1.16, 1.23 |
| Item 3, subsection 25-47(5) of the ITAA 1997 | 1.25 |
| Item 7, subsections 104-240(3) and (4) and item 8, subsections 104-245(3) and (4) of the ITAA 1997 | 1.19 |
| Items 7, 8 and 18, subsections 104-240(5), 104-245(5) and 116-60(5) of the ITAA 1997 | 1.46 |
| Item 8, subsections 104-245(3) and (4) of the ITAA 1997 | 1.45 |
| Item 18, section 116-60 of the ITAA 1997 | 1.17 |
| Item 18, subsection 116-60(1) of the ITAA 1997 | 1.29, 1.30 |
| Item 18, subsection 116-60 (2) of the ITAA 1997 | 1.29 |
| Item 18, subsection 116-60(3) of the ITAA 1997 | 1.31 |
| Item 18, subsection 116-60(4) of the ITAA 1997 | 1.32 |
| Item 19 | 1.48 |
Schedule 2: Late payment offset for superannuation guarantee contributions
| Bill reference | Paragraph number |
|---|---|
| Item 1, paragraph 23A(1)(a) | 2.9, 2.15 |
| Item 2, subsection 23A(2) | 2.13, 2.18, 2.32 |
| Item 3, subsection 23(4A) | 2.16 |
| Items 4 to 7 | 2.23 |
| Item 7, subsection 49(3A) | 2.24, 2.25 |
| Item 8 | 2.11, 2.28 |
| Item 8, subitem (2) | 2.33 |
| Item 8, subitem (4) | 2.34, 2.40 |
| Item 8, paragraph (3)(a) | 2.39 |
| Item 8, paragraph (3)(b) | 2.37 |
| Item 9 | 2.12, 2.28, 2.30, 2.31 |
Schedule 3: CGT market value substitution rule for interests in widely held entities
| Bill reference | Paragraph number |
|---|---|
| Items 1 and 2, subsections 116-30(2B) and 116-35(1) to (5) | 3.9 |
| Item 2, subsections 116-35(3) and (4) | 3.12 |
| Item 2, subsection 116-35(5) | 3.13 |
| Item 2, subsection 116-35(6) | 3.15 |
| Item 3 | 3.17 |
Schedule 4: Endeavour Research Fellowships and Executive Awards
| Bill reference | Paragraph number |
|---|---|
| Items 1 to 3, section 11-15 | 4.13 |
| Item 4, section 51-10 | 4.9 |
| Item 5 | 4.12 |
Schedule 5: Early completion bonuses for apprentices
| Bill reference | Paragraph number |
|---|---|
| Item 1, section 11-15 | 5.14 |
| Item 2, section 51-10 | 5.8 |
| Item 3, subsection 51-42(1) | 5.9 |
| Item 3, paragraph 51-42(2)(a) | 5.10 |
| Subitem 3(2), paragraph 51-42(2)(b) | 5.11 |
Schedule 6: Deductible gift recipients
| Bill reference | Paragraph number |
|---|---|
| Item 1 | 6.10 |
| Items 1, 2, 4, 5 and 8 to 10 | 6.5 |
| Items 1 to 11 | 6.20 |
| Item 2 | 6.7 |
| Item 3 | 6.17 |
| Items 3, 6, 7 and 11 | 6.15 |
| Item 4 | 6.6, 6.12 |
| Item 5 | 6.14 |
| Item 6 | 6.19 |
| Item 7 | 6.18 |
| Item 8 | 6.8, 6.11 |
| Item 9 | 6.9 |
| Item 10 | 6.13 |
| Item 11 | 6.16 |
| Items 12 to 20 | 6.21 |