House of Representatives
Tax Laws Amendment (2011 Measures No. 4) Bill 2011
Explanatory Memorandum
(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)Index
Schedule 1: Reduction in 2011-12 PAYG instalments
| Bill reference | Paragraph number |
| Item 1, subsection 45-402(1) | 1.17 |
| Items 2 to 4, definition of 'GDP adjustment' in subsection 45-405(3) and subsection 45-402(1) | 1.11 |
| Items 5 to 8 | 1.16 |
| Items 9 to 11 | 1.13 |
| Item 12 | 1.14, 1.15 |
Schedule 2: Low-income taxpayer rebate
| Bill reference | Paragraph number |
| Item 1, subsection 6(1) | 2.11 |
| Item 2, subsection 6(1) | 2.12 |
| Item 3, section 159N | 2.14 |
| Item 4, subsection 63-10(1) | 2.16 |
| Item 5, subsection 63-10(1) | 2.18 |
| Item 6 | 2.19 |
Schedule 3: Disability superannuation benefits
| Bill reference | Paragraph number |
| Clause 2 | 3.33 |
| Clause 4 | 3.27 |
| Items 1 and 2, subsection 295-465(1B) and item 3, subsection 295-465(3A) | 3.16 |
| Item 2, subsection 295-465(1A) | 3.18 |
| Items 4 and 7 | 3.32 |
| Items 5 and 6, subsections 295-465(2A) and (2B) | 3.20 |
| Item 8 | 3.24 |
| Item 9, paragraph 295-460(b) | 3.28 |
| Item 10, section 295-466 of the IT(TP) Act | 3.29 |
| Item 11, section 295-467 of the IT(TP) Act | 3.23 |
| Item 11, subsection 295-467(3) of the IT(TP) Act and subitem 8(3) | 3.25 |
| Subitem 8(1), item 11, subsection 295-467(1) | 3.30 |
Schedule 4: Reportable employer superannuation contributions
| Bill reference | Paragraph number |
| Items 1 and 2, subsection 16-182(1) | 4.10 |
| Item 3, paragraph 16-182(1)(d) | 4.11 |
| Item 4, subsection 16-182(5) | 4.12 |
| Item 5 | 4.21 |