House of Representatives
Tax and Superannuation Laws Amendment (2014 Measures No. 2) Bill 2014
Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon J. B. Hockey MP)Index
Schedule 1: Medicare levy thresholds
| Bill reference | Paragraph number |
| Items 1 and 4, subsection 251R of the Income Tax Assessment Act 1936 and the definition of 'family income threshold' in subsection 8(5) of the ML Act | 1.14 |
| Items 2, and 5 | 1.10 |
| Item 2, subsection 170B(1) | 2.26 |
| Item 3 | 1.11 |
| Subclause 6(1) | 1.17 |
| Subclause 6(2) | 1.16 |
Schedule 2: Protection for anticipation of certain discontinued announcements
| Bill reference | Paragraph number |
| Item 1, item 27A of the table in subsection 170(10) | 2.102 |
| Item 2, item 1 of the table in subsection 170B(3) | 2.43, 2.73, 2.76, 2.77 |
| Item 2, subsection 170B(1) | 2.24, 2.25 |
| Item 2, paragraph 170B(1)(a) and subsection 170B(3) | 2.33 |
| Item 2, paragraphs 170B(1)(b) and 170B(1)(c) | 2.35 |
| Item 2, subsection 170B(2) | 2.41 |
| Item 2, subsection 170B(3) | 2.34 |
| Item 2, item 2 of the table in subsection 170B(3) | 2.43, 2.73, 2.78 |
| Item 2, paragraph 170B(3)(a) and subparagraph 170B(3)(b)(i) | 2.43, 2.44 |
| Item 2, subparagraph 170B(3)(b)(ii)) | 2.43 |
| Item 2, subparagraph 170B(3)(b)(iii) | 2.43, 2.72 |
| Item 2, paragraph (a) in column 2 of item 3 of the table in subsection 170B(3) | 2.43, 2.73, 2.84, 2.86 |
| Item 2, paragraph 170B(3)(a) | 2.50 |
| Item 2, paragraph 170B(3)(a) and subparagraph 170B(3)(b)(i) | 2.49 |
| Item 2, paragraph 170B(3)(a) and subsection 170B(8) | 2.59 |
| Item 2, paragraph 170B(3)(b) | 2.45 |
| Item 2, subparagraph 170B(3)(b)(i) | 2.54 |
| Item 2, subparagraph 170B(3)(b)(ii) | 2.63 |
| Item 2, paragraph 170B(4)(a) | 2.51 |
| Item 2, paragraph 170B(4)(b) | 2.51 |
| Item 2, paragraph 170B(4)(c) | 2.51 |
| Item 2, paragraph 170B(4)(d) | 2.51 |
| Item 2, paragraph 170B(4)(e) | 2.53 |
| Item 2, subsection 170B(5) | 2.42, 2.93 |
| Item 2, paragraph 170B(6)(a) | 2.94 |
| Item 2, paragraph 170B(6)(b) | 2.96 |
| Item 2, subsection 170B(7) | 2.101 |
| Item 2, subsection 170B(8) | 2.92 |
| Item 2, paragraph 170B(9) | 2.103 |
Schedule 3: Preventing dividend washing
| Bill reference | Paragraph number |
| Items 1 and 2, paragraphs 207-145(1)(da) and 207-150(1)(ea) | 3.28 |
| Item 3, paragraph 207-157 (1)(a) | 3.30 |
| Item 3, paragraph 207-157 (1)(b) | 3.31 |
| Item 3, subsection 207-157(2) | 3.32 |
| Item 3, subsection 207-157(3) | 3.36 |
| Item 3, subsections 207-157(4) and (5) | 3.70 |
| Item 4 | 3.85 |
| Items 5 to 8, paragraphs 207-95(6)(b), 207-145(1)(f), 207-150(1)(g) and 207-150(6)(b) | 3.82 |
| Item 9 | 3.88 |