House of Representatives
Medicare Levy Amendment (Disabilitycare Australia) Bill 2013
Fringe Benefits Tax Amendment (Disabilitycare Australia) Bill 2013
Income Tax Rates Amendment (Disabilitycare Australia) Bill 2013
Superannuation (Excess Concessional Contributions Tax) Amendment (Disabilitycare Australia) Bill 2013
Superannuation (Excess Concessional Contributions Tax) Amendment (Disabilitycare Australia) Act 2013
Superannuation (Excess Non-concessional Contributions Tax) Amendment (Disabilitycare Australia) Bill 2013
Superannuation (Excess Untaxed Roll-over Amounts Tax) Amendment (Disabilitycare Australia) Bill 2013
Income Tax (TFN Withholding Tax (ESS)) Amendment (Disabilitycare Australia) Bill 2013
Income Tax (First Home Saver Accounts Misuse Tax) Amendment (Disabilitycare Australia) Bill 2013
Family Trust Distribution Tax (Primary Liability) Amendment (Disabilitycare Australia) Bill 2013
Taxation (Trustee Beneficiary Non-disclosure Tax) (No. 1) Amendment (Disabilitycare Australia) Bill 2013
Taxation (Trustee Beneficiary Non-disclosure Tax) (No. 2) Amendment (Disabilitycare Australia) Bill 2013
Explanatory Memorandum
(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)Index
Schedule 1: Medicare Levy Amendment (DisabilityCare Australia) Bill 2013
| Bill reference | Paragraph number |
|---|---|
| Items 1 to 3, subsections 6(1) to 6(3) of the Medicare Levy Act 1986 | 1.14 |
| Item 1, section 6 of the Fringe Benefits Tax Act 1986 | 1.20 |
| Item 1, paragraph 29(2)(a) of the Income Tax Rates Act 1986 | 1.23 |
| Item 1, section 5 of the Superannuation (Excess Concessional Contributions Tax) Act 2007 | 1.27 |
| Item 1, section 5 of the Superannuation (Excess Non-concessional Contributions Tax) Act 2007 | 1.31 |
| Item 1, paragraph 5(2)(a) of the Superannuation (Excess Untaxed Roll-over Amounts Tax) Act 2007 | 1.34 |
| Item 1, section 4 of the Income Tax (TFN Withholding Tax (ESS)) Act 2009 | 1.37 |
| Item 1, definition of adjusted maximum tax rate in section 3 of the Income Tax (First Home Saver Accounts Misuse Tax) Act 2008 | 1.40 |
| Item 1, section 4 of the Family Trust Distribution Tax (Primary Liability) Act 1998 | 1.43 |
| Item 1, section 4 of the Taxation (Trustee Beneficiary Non-disclosure Tax) Act (No. 1) 2007 | 1.46 |
| Item 1, section 4 of the Taxation (Trustee Beneficiary Non-disclosure Tax) Act (No. 2) 2007 | 1.49 |
| Item 2 | 1.21, 1.24, 1.28, 1.32, 1.35, 1.38, 1.41, 1.44, 1.47, 1.50 |
| Item 4, subsection 7(4) of the Medicare Levy Act 1986 | 1.16 |
| Items 5 and 6, subsection 8(2) of the Medicare Levy Act 1986 | 1.17 |
| Item 7 | 1.18 |