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


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