House of Representatives
Tax Laws Amendment (2009 Budget Measures No. 1) Bill 2009
Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon Wayne Swan MP)Index
Schedule 1: Exemption of income derived from foreign service
| Bill reference | Paragraph number |
| Item 1, subsection 23(1AA) | 1.18 |
| Item 1, paragraph 23AG(1AA)(b) | 1.23 |
| Item 1, paragraph 23AG(1AA)(c) | 1.28 |
| Item 1, paragraph 23AG(1AA)(d) | 1.32 |
| Item 1, paragraph 23AG(1AA)(e) | 1.33 |
| Item 2, paragraphs 2(a) and (b) and subitem 3 | 1.36 |
Schedule 2: Government Co-contribution for Low Income Earners
| Bill reference | Paragraph number |
| Item 1, paragraph 9(1)(b) | 2.9 |
| Item 3, paragraph 9(1)(c) | 2.11 |
| Item 3, paragraph 9(1)(d) | 2.13 |
| Item 3, paragraph 9(1)(e) | 2.15 |
| Item 4, subsection 10(1A) | 2.10 |
| Item 5, subsection 10(1B) | 2.12 |
| Item 5, subsection 10(1C) | 2.14 |
| Item 5, subsection 10(1D) | 2.16 |
| Item 6, subsection 10(2) | 2.17 |
| Item 7 | 2.18 |
Schedule 3: Excess contributions tax
| Bill reference | Paragraph number |
| Item 1, paragraphs 292-20(2)(a) and (b) of the ITAA 1997 | 3.14 |
| Item 1, paragraph 292-20(2)(c) of the ITAA 1997 | 3.15 |
| Item 1, paragraph 292-20(2)(d) of the ITAA 1997 | 3.16 |
| Item 2, paragraphs 292-85(2)(a) and (b) of the ITAA 1997 | 3.28 |
| Item 2, paragraph 292-85(2)(b) of the ITAA 1997 | 3.29 |
| Item 4, subsection 292-170(8) of the ITAA 1997 | 3.24 |
| Item 4, paragraph 292-170(8)(d) of the ITAA 1997 | 3.26 |
| Item 4, subsection 292-170(9) of the ITAA 1997 | 3.27 |
| Item 7, subsection 960-285(3A) of the ITAA 1997 | 3.17 |
| Item 11, paragraphs 292-20(2)(a) and (b) of the Income Tax (Transitional Provisions) Act 1997 | 3.20 |
| Item 11, paragraphs 292-20(2)(c) to (e) of the Income Tax (Transitional Provisions) Act 1997 | 3.21 |