House of Representatives
Tax Laws Amendment (2009 Measures No. 3) Bill 2009
Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon Wayne Swan MP)Index
Schedule 1: Reduction in 2009-10 PAYG instalments
| Bill reference | Paragraph number |
| Part 1, items 1 and 2, definition of 'GDP adjustment' in subsection 45-405(3), subsection 45-405 (6) | 1.15 |
| Part 2, items 3 to 5 | 1.17 |
| Part 3, item 6 | 1.18 |
Schedule 2: Choosing annual PAYG instalments if voluntarily registered for GST
| Bill reference | Paragraph number |
| Item 3, subsection 45-140(1A) | 2.13, 2.19 |
| Item 11, paragraph 45-155(4)(a) | 2.24 |
| Item 15 | 2.25 |
Schedule 3: Petroleum resource rent tax
| Bill reference | Paragraph number |
| Item 1, definition of 'accounts' in section 2 | 3.36 |
| Item 12, subsection 2B(1A) | 3.24 |
| Item 13, subsection 2B(2) | 3.24 |
| Item 15, subsection 2B(4A) | 3.24 |
| Item 15, subsection 2B(4B) | 3.25 |
| Item 16, subsection 2BA(2) | 3.24 |
| Item 16, subsection 2BA(3) | 3.26 |
| Item 16, subsection 2BA(4) | 3.27 |
| Item 16, subsection 2BA(5) | 3.27 |
| Item 16, subsections 2BA(6) and (7) | 3.28 |
| Item 17, section 10, item 19, sections 58E to 58H | 3.39 |
| Item 17, subsection 10(1) | 3.12 |
| Item 17, subsection 10(2) | 3.12 |
| Item 17, subsection 10(3) | 3.13 |
| Item 17, subsection 10(4) | 3.14 |
| Item 17, subsections 10(5) and (6) | 3.17, 3.18 |
| Item 17, subsection 10(7) | 3.19 |
| Item 18, subsection 46(1) | 3.46 |
| Item 19, subsections 58B(1) to (3) | 3.20 |
| Item 19, subsection 58B(4) | 3.30 |
| Item 19, subsection 58B(5) | 3.32 |
| Item 19, subsection 58B(6) | 3.33 |
| Item 19, subsection 58C(1) | 3.34 |
| Item 19, subsection 58C(2) | 3.35 |
| Item 19, paragraphs 58D(1)(a) to (d) | 3.37 |
| Item 19, paragraph 58D(1)(e) | 3.47 |
| Item 19, subsection 58D(2) | 3.38 |
| Item 19, subsection 58J(1) | 3.48 |
| Item 19, subsection 58J(2) | 3.48 |
| Item 19, subsection 58J(3) | 3.48 |
| Item 19, subsections 58J(4) and (5) | 3.48 |
| Item 19, subsections 58J(6) and (9) | 3.49 |
| Item 19, subsections 58J(7) and (10) | 3.51, 3.52 |
| Item 19, subsection 58J(8) | 3.53 |
| Item 19, subsection 58J(11) | 3.54 |
| Item 19, subsections 58K(1) and (2) | 3.43 |
| Item 19, subsection 58L(1) | 3.55 |
| Item 19, subsections 58L(2) and (3) | 3.55 |
| Item 19, subsection 58L(4) | 3.56 |
| Item 19, subsections 58M(1) and (2) | 3.44 |
| Item 20 | 3.79 |
| Items 21 and 22, section 2, item 23, subsection 5(1), item 24, subsection 5(2) | 3.58 |
| Item 25, subsection 5(1) | 3.59 |
| Item 25, paragraph 5(6)(a) | 3.60, 3.61 |
| Item 25, paragraph 5(6)(b) | 3.62 |
| Item 25, paragraph 5(6)(c) | 3.63, 3.64 |
| Item 25, paragraph 5(6)(d) | 3.66 |
| Item 25, subsection 5(7) | 3.65 |
| Item 26, definition of 'internal petroleum' in section 2 | 3.67 |
| Item 27, section 2 | 3.70 |
| Item 28, definition of 'processing of internal petroleum' in section 2 | 3.69 |
| Item 29, subsection 19(2C) | 3.70 |
| Item 30, section 24A | 3.73 |
| Item 31, paragraph 37(1)(c) | 3.74 |
| Items 31 to 33, paragraphs 37(1)(c), 38(1)(c) and (d) | 3.74 |
| Item 34, subsection 38(2) | 3.74 |
| Item 35, subsection 41(2) | 3.75 |
| Item 36 | 3.82 |
| Item 37, subsection 36B(2) | 3.78 |
Schedule 4: Deductible gift recipients
| Bill reference | Paragraph number |
| Items 1 to 3 | 4.5 |
| Items 4 to 6 | 4.10 |