Legal database - View: Extrinsic Materials: Tax Laws Amendment (Implementation of the FATCA Agreement) Act 2014 - Explanatory Memorandum

House of Representatives

Tax Laws Amendment (Implementation of the FATCA Agreement) Bill 2014

Tax Laws Amendment (Implementation of the FATCA Agreement) Act 2014

Explanatory Memorandum

(Circulated by the authority of the Treasurer, the Hon J. B. Hockey MP)

Index

*Bill reference*	*Paragraph number*
Item 1, subsection 995-1(1) of the ITAA 1997	1.58
Item 2, section 396-1 of Schedule 1 to the TAA 1953	1.59
Item 2, subsections 396-5(1) and (2) of Schedule 1 to the TAA 1953	1.21
Item 2, subsection 396-5(3) of Schedule 1 to the TAA 1953	1.34
Item 2, subsection 396-5(4) of Schedule 1 to the TAA 1953	1.30
Item 2, subsection 396-5(5) of Schedule 1 to the TAA 1953	1.31
Item 2, subsection 396-5(6) of Schedule 1 to the TAA 1953	1.32
Item 2, subsections 396-10(1) and (2) of Schedule 1 to the TAA 1953	1.45
Item 2, subsection 396-10(3) of Schedule 1 to the TAA 1953	1.48
Item 2, subsections 396-10(4), (5) and (6) of Schedule 1 to the TAA 1953	1.47
Item 2, section 396-15 of Schedule 1 to the TAA 1953	1.57
Item 2, section 396-20 of Schedule 1 to the TAA 1953	1.28, 1.46, 1.36
Item 2, section 396-25 of Schedule 1 to the TAA 1953	1.52
Item 3, paragraphs (1) and (3)	1.61
Item 3, paragraphs (2) and (3)	1.61