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Tax Laws Amendment (2010 Measures No. 3) Bill 2010

Tax Laws Amendment (2010 Measures No. 3) Act 2010

Revised Explanatory Memorandum

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

Index - Schedule 2: Thin capitalisation

Bill reference Paragraph number
Item 1, subsection 820-300(4) 2.18
Items 3 and 4, section 820-310 (step 1 in the method statement), section 820-310 (step 3(d) in the method statement) 2.31
Items 4, 6 and 8, section 820-310 (step 3(c) in the method statement), subsection 820-310(2) and the definition of value of business in force in subsection 995-1(1) 2.25
Item 4, section 820-310 (step 3(c) in the method statement) 2.26
Items 4 and 7, section 820-310 (step 3(d) in the method statement) and subsection 820-680(1)(note) 2.24
Item 6, section 820-310 2.27
Item 7, subsection 820-680(1)(note) 2.32
Item 9 2.33

Schedule 3: Exempting certain transactions involving security agencies

Bill reference Paragraph number
Clause 2, item 3 in the table 3.25
Item 1, subsection 850-100(1) 3.6
Item 1, subsections 850-100(2) and (3) 3.8, 3.9, 3.11
Item 1, subsection 850-100(4) 3.8, 3.14
Item 1, subsection 850-100(5) 3.9
Item 1, subsection 850-100(6) 3.19, 3.25
Item 1, paragraph 850-100(6)(a) 3.14
Item 1, paragraph 850-100(6)(b) 3.12
Item 1, subsection 850-100(7) 3.22, 3.23
Item 1, paragraph 850-100(8)(a) 3.16, 3.17
Item 1, paragraph 850-100(8)(b) 3.16
Item 1, paragraph 850-100(8)(c) 3.20
Item 1, subsection 850-100(9) 3.21

Schedule 4: Special disability trusts

Bill reference Paragraph number
Item 3, subsection 95AB(1) 4.15
Item 3, subsection 95AB(2) 4.19
Item 3, subsection 95AB(3) 4.25
Item 3, subsection 95AB(4) 4.22
Item 3, paragraph 95AB(4)(b) 4.21
Item 4, paragraph 102AC(2)(d) 4.30
Item 8 4.31

Schedule 5: Managed investment trusts

Bill reference Paragraph number
Item 1, section 275-5 of the ITAA 1997 1.55, 1.144
Item 1, section 275-10 of the ITAA 1997 1.59, 1.146
Item 2, section 275-15 of the ITAA 1997 1.150
Items 3 and 4, subsection 995-1(1) of the ITAA 1997 and section 12-404 1.97, 1.108
Item 4, subsection 12-400(1) 1.37
Item 4, paragraph 12-400(1)(a) 1.42
Item 4, paragraphs 12-400(1)(a) to (d) 1.39
Item 4, paragraph 12-400(1)(c) 1.56
Item 4, subparagraphs 12-400(1)(c)(i) to (iii) 1.65
Item 4, paragraph 12-400(1)(d) 1.44, 1.149, 1.87
Item 4, paragraphs 12-400(1)(e) to (g), and sections 12-401, 12-402 and 12-402A 1.41
Item 4, subparagraphs 12-400(1)(e)(i) and (f)(iii), and paragraph 12-400(1)(h) 1.115
Item 4, paragraphs 12-400(1)(g) and 12-402B(1)(a), section 12-404 1.95
Item 4, paragraphs 12-400(1)(g) and 12-402B(1)(c), section 12-404 1.98, 1.109
Item 4, subparagraphs 12-400(1)(e)(ii), 12-400(1)(f)(i) and (ii) 1.69
Item 4, paragraph 12-400(2)(a) 1.48
Item 4, paragraph 12-400(2)(b) 1.48
Item 4, paragraph 12-400(3)(a) 1.111
Item 4, paragraph 12-400(3)(b) 1.112
Item 4, paragraph 12-400(4)(a) 1.100
Bill reference Paragraph number
Item 4, paragraph subsection 12-400(4)(b) 1.101
Item 4, section 12-401 1.71
Item 4, paragraph 12-401(a) 1.72
Item 4, paragraphs 12-401(b) and (c) 1.73
Item 4, subsections 12-402(1) and 12-402A(1) 1.74
Item 4, subsections 12-402(1A) and 12-402A(1) 1.102
Item 4, paragraphs 12-402(2)(b) to (d) 1.85
Item 4, paragraph 12-402(2)(c) 1.84, 1.87
Item 4, subsection 12-402(3) 1.76
Item 4, paragraph 12-402(3)(c) 1.78
Item 4, paragraph 12-402(3)(d) 1.148
Item 4, paragraph 12-402(3)(e) 1.79
Item 4, paragraph 12-402(3)(f) 1.80
Item 4, paragraph 12-402(3)(g) 1.81
Item 4, paragraph 12-402(3)(h) 1.82
Item 4, paragraph 12-402(3)(i) 1.83
Item 4, paragraphs 12-402(4)(b) and (ba) 1.125
Item 4, paragraph 12-402(4)(ba) 1.104
Item 4, paragraphs 12-402(4)(c) and (6)(a) 1.125
Item 4, subsection 12-402(5) 1.86
Item 4, paragraph 12-402(6)(b) 1.125
Item 4, section 12-402A 1.89
Item 4, paragraph 12-402A(2)(a) 1.90
Item 4, paragraph 12-402A(2)(b) 1.90
Item 4, subsection 12-402A(4) and subsection 12-402(6) 1.92
Item 4, section 12-402B 1.93
Item 4, paragraphs 12-402B(1)(a) and (c) 1.127
Item 4, paragraphs 12-402B(1)(b) and (c) 1.106
Item 4, paragraph 12-402B(1)(b) and section 12-404 1.107
Item 4, subsections 12-402B(4) and 12-402(6) 1.106
Item 4, paragraphs 12-403(1)(a) and 12-400(1)(h) 1.117
Item 4, subparagraph 12-403(1)(a)(i) 1.118
Item 4, subparagraph 12-403(1)(a)(ii) 1.119
Item 4, paragraphs 12-403(1)(b) and (c) and subsections 12-403(2) and (3) 1.120
Item 5, paragraph 45-286(b) 1.151
Bill reference Paragraph number
Subitem 6(1) 1.130
Subitem 6(2) and item 7 1.139
Subitem 6(3) 1.140
Item 7 1.131, 1.132, 1.143
Subitem 7(2) 1.54
Item 8 1.135


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