House of Representatives

Tax Laws Amendment (Resale Royalty Right for Visual Artists) Bill 2009

Explanatory Memorandum

Circulated By the Authority of the Treasurer, the Hon Wayne Swan Mp

Index

Schedule 1: Resale royalty right for visual artists

Bill reference Paragraph number
Items 1 and 2 1.32
Items 3 and 4 1.33
Item 5 1.34
Item 7, section 15-23 1.18
Item 8, section 51-43 1.26
Item 8, paragraphs 51-43(2)(a) and (b) 1.27
Item 8, paragraph 51-43(2)(c) 1.28
Item 8, subsection 51-45(1) 1.12
Item 8, paragraph 51-45(2)(a) 1.13
Item 8, paragraph 51-45(2)(b) 1.15
Item 8, paragraph 51-45(2)(c) 1.14
Item 9 1.30
Item 10 1.20
Item 10, subsection 410-50(1) 1.21
Item 10, subsections 410-50(2) and (3) 1.22
Item 11 1.16
Item 12 1.35
Items 13 and 14 1.25
Items 15 to 17 1.31
Item 18 1.36
Item 19 1.23


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