House of Representatives
Tax Laws Amendment (Clean Building Managed Investment Trust) Bill 2012
Explanatory Memorandum
(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)Index
Schedule 1: Clean Building Managed Investment Trust
| Bill reference | Paragraph number |
|---|---|
| Items 1 and 20, subsection 995 1(1) of the ITAA 1997 and section 12 430 in Schedule 1 of the TAA 1953 | 1.24 |
| Items 2 and 20, subsection 995 1(1) of the ITAA 1997 and section 12 425 of Schedule 1 to the TAA 1953 | 1.16 |
| Items 3 to 6, after section 2, paragraph 4(1)(a), at the end of paragraph 4(1)(a) and subsection 4(2) of the ITMITA 2008 | 1.14 |
| Items 4, 5 and 9 to 19, paragraph 4(1)(a) and at the end of paragraph 4(1)(a) of the ITMITA 2008; section 12 375 (fourth paragraph), subparagraph 12 385(3)(a)(i), subparagraphs 12 385(3)(a)(ii) to (iv), at the end of paragraph 12 385(3)(a), subparagraph 12 390(3)(a)(i), subparagraphs 12 390(3)(a)(ii) to (iv), at the end of paragraph 12 390(3)(a), subparagraph 12 390(6)(a)(i), subparagraphs 12 390(6)(a)(ii) to (iv), at the end of paragraph 12 390(6)(a), after paragraph 12 395(3)(a), after paragraph 12 395(6)(a) of Schedule 1 of the TAA 1953 | 1.50 |
| Items 8 and 20, at the end of section 12 375 and paragraph 12 425(1)(a) of Schedule 1 to the TAA 1953 | 1.15 |
| Item 20, subsection 12 425(1) of Schedule 1 to the TAA 1953 | 1.17 |
| Item 20, paragraph 12 430(1)(a) and subsection 12 430(2) of Schedule 1 to the TAA 1953 | 1.26 |
| Item 20, paragraph 12 425(1)(c) of Schedule 1 to the TAA 1953 | 1.18, 1.20 |
| Item 20, subsection 12 430(2) of Schedule 1 to the TAA 1953 | 1.31 |
| Item 20, paragraph 12 430(3)(b) of Schedule 1 to the TAA 1953 | 1.38 |
| Item 20, subsection 12 430(4) of Schedule 1 to the TAA 1953 | 1.40, 1.47 |