House of Representatives
Treasury Legislation Amendment (Repeal Day) Bill 2014
Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon J. B. Hockey MP)Index
Schedule 1: Employer reporting of superannuation contributions on payslips
| Bill reference | Paragraph number |
| Items 1 to 6 | 1.10 |
Schedule 2: Consolidation and repeal of tax provisions
| Bill reference | Paragraph number |
| Items 1 to 7, 20, 27 to 29, 31 to 32, 35 to 36, 38, 40, 55 to 58, and 66 to 69 | 2.58 |
| Item 8, section 2B of the TAA 1953 | 2.27 |
| Items 9 to 12, sections 350-5 and 350-10 in Schedule 1 to the TAA 1953 | 2.24 |
| Items 13 to 19, sections 353-10 and 353-15 in Schedule 1 to the TAA 1953 | 2.22 |
| Items 21 to 25, 30, 33 to 35, 37, 50, 53, 63 and 71 | 2.25 |
| Items 22, 24, 26, 33, 37, 39, 41 to 43, 46 to 48, 50 to 54 and 59 to 65 | 2.23 |
| Item 72, Division 393 in Schedule 1 to the TAA 1953 | 2.47 |
| Item 72, subsection 393-10(6) in Schedule 1 to the TAA 1953 | 2.49 |
| Item 73 | 2.61 |
| Items 74 to 84, 86 to 88, 90 to 9094, 101 and 106 to 108 and 109 | 2.29 |
| Items 85, 89, 100, 103 and 105 | 2.28 |
| Items 95 to 99 | 2.62 |
| Item 102, section 82L definition of 'prescribed stock exchange' | 2.34 |
| Item 104, subsection 128F(8) of the ITAA 1936 | 2.40 |
| Item 109, section 202DDB of the ITAA 1936 | 2.52 |
| Item 111, section 11--15 of the ITAA 1997 | 2.57 |
| Items 112 to 115 | 2.53 |
Schedule 3: Amendment of the Financial Sector (Shareholdings) Act 1998
| Bill reference | Paragraph number |
| Item 1, section 8 | 3.15 |
| Items 2 and 3, subparagraphs 23(1)(b)(i) and (ii) | 3.16 |
| Items 4 to 9, subparagraphs 24(1)(c)(i) and (ii), 25(1)(c)(i) and (ii), 25(1)(f)(i) and (ii), and paragraph 31(1)(c) | 3.17 |
| Item 10, paragraph 31(1)(c) | 3.18 |
| Items 11 and 12, subsection 31(3) | 3.19 |
| Item 13, subclause 2(1) of Schedule 1 | 3.20 |
| Item 14, subclause 2(1) of Schedule 1 (definition of increase) | 3.21 |
| Items 15 and 16, clause 10 of Schedule 1 (heading), and before subclause 10(1) Schedule 1 | 3.13 |
| Item 17 | 3.22 |
Schedule 4: Definition of Australia
| Bill reference | Paragraph number |
| Part 3, items 38 to 64 | 4.85 |
| Items 4, 9 to 23 and 65 to 78 | 4.91 |
| Item 5, section 768-110 of the ITAA 1997 | 4.88 |
| Item 6, section 960-500 of the ITAA 1997 | 4.79 |
| Item 6, section 960-505 of the ITAA 1997 | 4.83, 4.84 |
| Item 26, section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999 | 4.86 |
| Items 32 to 37, sections 8 and 41 of the A New Tax System (Australian Business Number) Act 1999 | 4.87 |
| Items 67 to 70 | 4.90 |
| Item 79 | 4.92 |