Senate
Tax Laws Amendment (Small Business and General Business Tax Break) Bill 2009
Revised Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon Wayne Swan MP)This memorandum takes account of amendments made by the house of representatives to the bill as introduced
Index
Schedule 1: Additional deduction for certain new business investment
| Bill reference | Paragraph number |
| Items 1 to 4, section 41-1 | 1.31 |
| Item 4, section 41-5 | 1.29 |
| Item 4, paragraphs 41-10(1)(a) and (b) | 1.36 |
| Item 4, paragraph 41-10(1)(b) | 1.64 |
| Item 4, paragraph 41-10(1)(d) | 1.80 |
| Item 4, paragraph 41-10(1)(d) | 1.122 |
| Item 4, paragraph 41-10(2) and (3)(c) | 1.46 |
| Item 4, paragraph 41-10(3)(aa) and (3)(ab) | 1.48 |
| Item 4, paragraph 41-10(3)(a) | 1.52 |
| Item 4, paragraph 41-10(3)(b) | 1.56 |
| Item 4, paragraph 41-10(4)(a) | 1.81 |
| Item 4, paragraph 41-10(4)(b) | 1.82 |
| Item 4, paragraph 41-10(4)(c) | 1.87 |
| Item 4, subsection 41-15(1)(c) | 1.133 |
| Item 4, paragraph 41-15(1)(b) and subsections 41-15(3) and (4) | 1.138 |
| Item 4, subsection 41-15(2) | 1.134 |
| Item 4, subsection 41-25(1) | 1.100 |
| Item 4, paragraph 41-20(1)(a) | 1.89 |
| Item 4, paragraph 41-20(1)(b) | 1.101 |
| Item 4, paragraph 41-20(1)(c) | 1.115 |
| Item 4, paragraph 41-20(1)(d) | 1.118 |
| Item 4, paragraph 41-20(1)(e) and section 41-30 | 1.59 |
| Item 4, paragraph 41-20(1)(f) | 1.121 |
| Item 4, subsection 41-20(2) | 1.119 |
| Item 4, subsection 41-20(3) | 1.62 |
| Item 4, subsection 41-20(4) | 1.98 |
| Item 4, subsection 41-20(5) | 1.99 |
| Item 4, subsections 41-25(2) and (3) | 1.111 |
| Item 4, subsection 41-25(3A) and (3B) | 1.107 |
| Item 4, subsection 41-25(4) | 1.113 |
| Item 4, section 41-30 | 1.114 |
| Item 4, section 41-35 | 1.77 |
| Item 4, paragraph 41-35(a) | 1.79 |