SENATE
Tax Laws Amendment (2012 Measures No. 4) Bill 2012
Revised Explanatory Memorandum
(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)THIS MEMORANDUM TAKES ACCOUNT OF AMENDMENTS MADE BY THE HOUSE OF REPRESENTATIVES TO THE BILLS AS INTRODUCED
Index
Schedule 1: Reform of the living-away-from-home allowance and benefit rules
| Bill reference | Paragraph number |
|---|---|
| Part 1, item 1, sections 31, 31A and 31B | 1.23 |
| Part 1, item 1, subsection 31(1) | 1.24 |
| Part 1, item 1, subsection 31(2) | 1.24 |
| Part 1, item 1, subsection 31(3) | 1.25 |
| Part 1, item 1, subsection 31(4) | 1.40 |
| Part 1, item 1, subsection 31A(1) | 1.46 |
| Part 1, item 1, subsection 31A(2) | 1.46 |
| Part 1, item 1, section 31B | 1.51 |
| Part 1, item 1, section 31C | 1.32 |
| Part 1, item 1, subparagraph 31C(a)(i) and paragraph 31C(b) | 1.33 |
| Part 1, item 1, subparagraph 31C(a)(ii) | 1.36 |
| Part 1, item 1, subsection 31D(1) | 1.38 |
| Part 1, item 1, subsection 31D(2) | 1.39, 1.43 |
| Part 1, item 1, paragraph 31D(2)(b) | 1.41 |
| Part 1, item 1, paragraph 31D(2)(c) | 1.42 |
| Part 1, item 1, subparagraph 31E(a)(i) | 1.48 |
| Part 1, item 1, subparagraph 31E(a)(ii) | 1.48 |
| Part 1, item 1, paragraph 31E(b) | 1.48 |
| Part 1, item 1, paragraph 31E(c) | 1.48 |
| Part 1, item 1, paragraph 31E(d) | 1.48 |
| Part 1, item 1, subparagraph 31F(1)(a)(i) | 1.44 |
| Part 1, item 1, subparagraph 31F(1)(a)(iii) | 1.44 |
| Part 1, item 1, subparagraph 31F(1)(a)(ii) | 1.44 |
| Part 1, item 1, subsection 31F(2) | 1.45, 1.50 |
| Part 1, item 1, subparagraph 31F(1)(b)(i) | 1.49 |
| Part 1, item 1, subparagraph 31F(1)(b)(ii) | 1.49 |
| Part 1, item 1, subparagraph 31F(1)(b)(iii) | 1.49 |
| Part 1, item 1, subsection 31G(1) | 1.52 |
Schedule 2: GST supplies by representatives who are creditors
| Bill reference | Paragraph number |
|---|---|
| Item 1, section 58-1 | 2.19 |
| Item 2, section 58-95 | 2.15 |
| Item 3, section 105-1 | 2.20 |
| Item 4 | 2.17, 2.18 |
Schedule 3: Consolidation
| Bill reference | Paragraph number |
|---|---|
| Item 1, subitems 53(1) and (2) of Tax Laws Amendment (2012 Measures No. 2) Act 2012 | 3.13 |
| Item 1, subitem 53(3) of Tax Laws Amendment (2012 Measures No. 2) Act 2012 | 3.14 |
| Item 1, subitems 54(1) and (3) of Tax Laws Amendment (2012 Measures No. 2) Act 2012 | 3.19 |
| Item 1, subitems 54(2) and (3) of Tax Laws Amendment (2012 Measures No. 2) Act 2012 | 3.25 |