House of Representatives
Tax Laws Amendment (2013 Measures No. 1) Bill 2013
Explanatory Memorandum
(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)Index
Schedule 1: Strengthening scrip for scrip roll-over, small business entity and other concessions
| Bill reference | Paragraph number |
| Items 1 to 4, 7 and 8, paragraphs 124-783(6)(b) and (c), note in subsection 124-783(6), subsection 124-783(7), paragraphs 124-783(9)(b) and (c), and (10)(a) and (b), 328-125(2)(a) and (b), and 328-125(8)(e) | 1.14 |
| Items 5 and 9 | Table 1.1, 1.36, 1.37 |
| Items 6 and 10 | 1.17 |
| Items 7 and 8, paragraphs 328-125(2)(a) and (b), and 328-125(8)(e) | 1.15 |
| Item 9 | 1.39 |
| Items 11 and 18, subsection 104-10(7) and section 109-15 | 1.26, 1.34 |
| Items 11 and 18, subsection 104-10(7) and section 109-15 | 1.29 |
| Items 12 to 14 and 19, subsections 106-30(1) and (2), and note 1 in subsection 328-125(1) | 1.25 |
| Item 15, example in section 106-30 | 1.44 |
| Items 16 and 19, section 106-35 and note 1 in subsection 328-125(1) | 1.28 |
| Items 17 and 19, section 106-50 and note 2 in subsection 328-125(1) | 1.21 |
| Item 17, paragraph 106-60(1)(b) | 1.33 |
| Item 17, subsection 106-60(2) | 1.31 |
| Items 17 and 19, section 106-60 and note 3 in subsection 328-125(1) | 1.32 |
| Item 20 | Table 1.2 |
Schedule 2: Ex-gratia payments for natural disasters
| Bill reference | Paragraph number |
| Item 1, item 5.4 in table in section 51-30 | 2.12 |
Schedule 3: Deductible gift categories
| Bill reference | Paragraph number |
| Item 1, item 2.1.9A in the table in subsection 30-25(1) of the ITAA 1997 | 3.13, 3.14 |
| Item 2, section 30-315 | 3.44 |
| Item 3 | 3.43 |