House of Representatives
Tax and Superannuation Laws Amendment (2014 Measures No. 3) Bill 2014
Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon J. B. Hockey MP)Index
Schedule 1: Capital allowances
| Bill reference | Paragraph number |
| Item 1, paragraph 40-80(1)(d) | 1.22 |
| Item 1, subparagraph 40-80(1)(e)(i) | 1.23 |
| Item 1, subparagraph 40-80(1)(e)(ii) and subsection 40-80(1AA) | 1.24 |
| Item 1, subparagraphs 40-80(1)(e)(iii) | 1.30 |
| Items 1 and 2, subparagraph 40-80(1)(e)(iii), subparagraph 40-80(1)(e)(iv) and subsection 40-80(1AA) | 1.27 |
| Items 1 and 2, subparagraphs 40-80(1)(e)(iii) and (iv) and subsection 40-80(1AA) | 1.29, 1.31 |
| Item 2, subsection 40-80(1AB) | 1.35 |
| Item 3, subsection 40-95(10) | 1.41, 1.42 |
| Item 3, subsection 40-95(10A) | 1.40 |
| Items 4, 6, 7, 10, 11, 12, 13 and 15, paragraph 40-95(11)(a), paragraph 40-105(4)(c), subsection 40-110(3A), subsection 40-180(1), table in subsection 40-180(2,) subsection 40-285(4), note in subsection 40-285(4) and table in subsection 40-300(2) | 1.56 |
| Item 5, subsection 40-95(12) | 1.43 |
| Item 8, subsection 40-110(3B) | 1.44 |
| Item 14, paragraph 40-295(1A)(a) and (b) | 1.45 |
| Item 14, paragraph 40-295(1A)(b) and (c) | 1.47 |
| Item 14, paragraph 40-295(1B) | 1.53 |
| Part 2, items 1 and 2 | 1.58 |