House of Representatives
Tax Laws Amendment (2009 Measures No. 1) Bill 2009
Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon Wayne Swan MP)Index
Schedule 1: PAYG instalment reduction for small businesses etc
| Bill reference | Paragraph number |
| Items 1 and 2 | 1.26 |
| Item 3, subsection 45-400(3) of Schedule 1 to the TAA 1953 | 1.11 |
| Item 3, subsection 45-400(4) of Schedule 1 to the TAA 1953 | 1.13 |
| Item 3, subsection 45-400(5) of Schedule 1 to the TAA 1953 | 1.14 |
| Item 3, subsection 45-400(6) of Schedule 1 to the TAA 1953 | 1.16 |
| Item 3, paragraphs 45-400(6)(a) to (c) of Schedule 1 to the TAA 1953 | 1.18 |
| Item 3, subsection 45-400(7) of Schedule 1 to the TAA 1953 | 1.23 |
| Item 4 | 1.25 |
| Item 5 | 1.27 |
Schedule 2: Unclaimed superannuation money
| Bill reference | Paragraph number |
| Items 1 to 5, section 7 | 2.7 |
| Items 6, 28 and 29, sections 8 and 20AA and paragraphs 20C(1)(b) to (d) | 2.8 |
| Item 7, section 8 | 2.12 |
| Item 8, section 8 | 2.13 |
| Item 9 | 2.9 |
| Item 10, subsection 13(1) | 2.10 |
| Item 11, section 15A | 2.14 |
| Item 12, subsection 16(1) | 2.24 |
| Item 12, subsections 16(1) and (2A) | 2.21 |
| Item 12, subsections 16(1) and (3) | 2.18 |
| Item 12, subsection 16(1A) | 2.22 |
| Item 12, subsection 16(2) | 2.27 |
| Item 12, paragraph 16(2)(b) | 2.28 |
| Items 13 and 14, subsection 16(7) | 2.29 |
| Item 15, section 16A | 2.31 |
| Items 16 and 20, subsections 17(1) and 18(2) | 2.36 |
| Item 16, subsection 17(1A) | 2.38 |
| Item 16, subsection 17(1B) | 2.39 |
| Item 16, subsection 17(1C) | 2.45 |
| Item 16, paragraphs 17(2)(a) and (d) | 2.47 |
| Item 16, paragraphs 17(2)(b) and (c) and subsection 17(2AA) | 2.48 |
| Item 16, subsection 17(2AA) | 2.49 |
| Item 17, subsection 17(2A) | 2.50 |
| Item 18 | 2.46 |
| Items 18 and 19 and subsection 17A(2) | 2.52 |
| Items 18 and 23, subsection 18A(1) | 2.55 |
| Item 19, subsection 17A(1) | 2.51 |
| Items 20 and 21, subsections 18(2) and (4) | 2.42 |
| Items 21 and 22, subsections 18(4) and (5) | 2.41 |
| Item 23, Part 3AA | 2.66 |
| Item 23, subsection 18A(2) | 2.56 |
| Item 23, section 18B | 2.59 |
| Item 23, paragraph 18B(4)(a) | 2.60 |
| Item 23, subsection 18B(8) | 2.61 |
| Item 23, section 18C | 2.63 |
| Items 24 and 25, paragraphs 19(1)(a) and (b) | 2.68 |
| Item 26, paragraphs 19(1)(c) and (d) | 2.67 |
| Items 27 to 29, sections 20A and 20AA and paragraphs 20C(1)(b) to (d) | 2.78 |
| Items 28 and 70, subsection 20AA(2) | 2.79 |
| Items 30 to 32, paragraphs 20L(1)(a) and (b) and subparagraph 20E(1)(b)(iii) | 2.81 |
| Items 33 to 35, subsections 23(1) and (5) | 2.69 |
| Item 36, subsection 25(1) | 2.70 |
| Item 37, subsection 26(2) | 2.71 |
| Items 38 and 39 | 2.72 |
| Items 40 and 41, subsections 46(4) and 48(5) | 2.73 |
| Item 42, paragraph 18(4B)(ca) of the Financial Transaction Reports Act 1988 | 2.89 |
| Item 43, section 301-125 of the ITAA 1997 | 2.110 |
| Item 44, paragraph 306-15(1)(d) of the ITAA 1997 | 2.111 |
| Item 45, subsection 306-15(1) of the ITAA 1997 | 2.112 |
| Items 46 and 47, subsection 307-5(1) of the ITAA 1997 | 2.91 |
| Item 48, paragraph 307-120(2)(e) of the ITAA 1997 | 2.92 |
| Item 49, item 1 in the table in subsection 307-142(3) of the ITAA 1997 | 2.97 |
| Item 49, item 2 in the table in subsection 307-142(3) of the ITAA 1997 | 2.98 |
| Item 49, item 3 in the table in subsection 307-142(3) of the ITAA 1997 | 2.99 |
| Item 49, column 1 in the table in subsection 307-142(3) of the ITAA 1997 | 2.96 |
| Item 49, subsection 307-142(2) of the ITAA 1997 | 2.95 |
| Item 49, subsection 307-142(4) | 2.101 |
| Item 50, subsection 307-145(1) of the ITAA 1997 | 2.115 |
| Item 51, subsection 307-300(2) of the ITAA 1997 | 2.103 |
| Item 51, item 3 in the table in subsection 307-300(3) of the ITAA 1997 | 2.107 |
| Item 51, column 1 in the table in subsection 307-300(3) of the ITAA 1997 | 2.104 |
| Item 51, item 1 in the table in subsection 307-300(3) of the ITAA 1997 | 2.105 |
| Item 51, item 2 in the table in subsection 307-300(3) of the ITAA 1997 | 2.106 |
| Item 51, subsection 307-300(4) | 2.109 |
| Item 52, subsection 307-350(2B) of the ITAA 1997 | 2.113, 2.114 |
| Items 53 to 57, sections 4, 14, 62 and 67A of the SSAA 1995 | 2.82 |
| Items 58 and 59, sections 6 and 56 of the Co-contribution Act | 2.87 |
| Items 60 to 63, sections 65, 65AA, 65A, 66 and 67 of the SGAA 1992 | 2.84 |
| Item 64, subsection 8AAB(5) of the TAA 1953 | 2.74 |
| Item 65, subsection 15-10(2) in Schedule 1 to the TAA 1953 | 2.75 |
| Item 66, subsection 250-10(2) in Schedule 1 of the TAA 1953 | 2.76 |
| Item 67 | 2.116 |
| Item 68 | 2.33, 2.117 |
| Item 69 | 2.44, 2.53, 2.58, 2.62, 2.64, 2.118 |
| Item 70 | 2.119 |
| Item 71 | 2.88, 2.120 |
| Subitem 67(1) | 2.16 |
| Subitem 67(2) | 2.15, 2.17 |
Schedule 3: Reforms to income tests
| Bill reference | Paragraph number |
| Part 1, item 1 | 3.23 |
| Part 1, item 2 | 3.28 |
| Part 1, items 4 and 8 | 3.38 |
| Part 1, items 5 and 10 | 3.66 |
| Part 1, item 6 | 3.62 |
| Part 1, item 7 | 3.32 |
| Part 1, item 11 | 3.37 |
| Part 2, item 12 | 4.14 |
| Part 2, item 12 (note) | 4.17 |
| Part 2, item 13 | 4.16 |
| Part 2, item 14 | 4.19 |
| Part 2, item 15 | 4.20 |
| Part 3, items 16 and 17 | 4.24 |
| Part 3, item 18 | 4.22 |
| Part 3, items 19 and 20 | 5.9 |
| Part 3, item 21 | 5.12 |
| Part 3, items 22 and 48 | 5.18 |
| Part 3, items 23 and 49 | 5.20 |
| Part 3, items 24 and 25 | 5.19 |
| Part 3, items 26 and 51 | 5.23 |
| Part 3, items 27 and 52 | 5.24 |
| Part 3, items 28, 30, 31 and 53 to 55 | 5.26 |
| Part 3, items 29 and 32 | 5.35 |
| Part 3, item 33 | 5.40 |
| Part 3, items 34 and 35 | 5.39 |
| Part 3, items 36 and 37 | 5.41 |
| Part 3, items 38 and 39 | 5.44 |
| Part 3, item 40 | 5.47 |
| Part 3, item 41 | 5.49 |
| Part 3, items 42 and 43 | 5.55 |
| Part 3, item 43 | 5.56 |
| Part 3, item 44 | 5.62 |
| Part 3, item 45 | 5.66 |
| Part 3, item 46 | 5.70 |
| Part 3, item 47 | 5.74 |
| Part 3, item 50 | 5.36 |
| Part 3, item 56 | 5.27 |
| Part 3, item 57 | 5.38 |
| Part 3, item 58 | 5.30 |
| Part 3, items 58 and 59 | 5.28 |
| Part 3, items 59 and 60 | 5.31 |
| Part 3, item 61 | 5.32 |
| Part 3, items 62, 63, 82 and 83 | 5.78 |
| Part 3, items 64 and 67 | 5.90 |
| Part 3, items 65 and 66 | 5.89 |
| Part 3, items 69 and 72 | 5.92, 5.95 |
| Part 3, items 70 and 71 | 5.94 |
| Part 3, item 73 | 5.81 |
| Part 3, items 74 to 76 | 5.83 |
| Part 3, item 77 | 5.88 |
| Part 3, items 78 to 80 | 5.91 |
| Part 3, item 81 | 5.77 |
| Part 3, items 84 and 87 | 5.97 |
| Part 3, items 85 and 86 | 5.96 |
| Part 3, item 88 | 5.99 |
| Part 3, item 89 | 5.101 |
| Part 3, items 90 and 91 | 5.102 |
| Part 4, item 92 | 7.18 |
| Part 4, item 93 | 7.19 |
| Part 5, item 94 | 8.22, 8.28 |
| Part 5, items 95 and 96 | 8.26 |
| Part 5, item 97 | 8.19 |
| Part 5, item 98 | 8.20 |
| Part 5, item 99 | 8.25 |
| Part 5, item 100 | 8.24 |
| Part 5, item 101 | 8.32 |