House of Representatives

Tax Laws Amendment (2011 Measures No. 6) Bill 2011

Explanatory Memorandum

(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)

Index

Schedule 1: Better Start for Children with Disability initiative

Bill reference Paragraph number
Item 1, section 11-15 1.10
Item 2, section 52-170 1.8

Schedule 2: Fly-in fly-out arrangements for Australians working overseas

Bill reference Paragraph number
Item 1, paragraph 47(7)(a) 2.30
Items 2 to 8, subsections 47(7) and 136(1), paragraph 47(7)(d), subparagraphs 47(7)(b)(i) and 47(7)(d)(i) and sub-subparagraphs 47(7)(b)(iii)(B) and 47(7)(d)(iii)(B) 2.54
Item 9 2.51

Schedule 3: Deductible gift recipients

Bill reference Paragraph number
Items 1 and 2, item 7.2.3 in the table in section 30-65 3.14
Items 1, 2, 5 and 6, item 126 in the table in section 30-315 3.18
Item 3, item 1.2.16 in the table in subsection 30-20(2) 3.11
Item 4, item 1.2.17 in the table in subsection 30-20(2) 3.17
Item 5, item 1.2.19 in the table in subsection 30-20(2) 3.7
Item 6, item 9.2.24 in the table in subsection 30-80(2) 3.5


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