Legal database - View: Extrinsic Materials: Taxation Laws Amendment Act (No. 4) 1994 - Explanatory Memorandum

Senate

Taxation Laws Amendment Bill (No. 4) 1994

Taxation Laws Amendment Act (No. 4) 1994

Income Tax (Former Complying Superannuation Funds) Bill 1994

Income Tax (Former Complying Superannuation Funds) Act 1994

Income Tax (Former Non-Resident Superannuation Funds) Bill 1994

Income Tax (Former Non-resident Superannuation Funds) Act 1994

Income Tax Rates Amendment Bill 1994

Income Tax Rates Amendment Act 1994

Income Tax (Deficit Deferral) Bill 1994

Income Tax (Deficit Deferral) Act 1994

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Ralph Willis, MP)

THIS MEMORANDUM TAKES ACCOUNT OF AMENDMENTS MADE BY THE HOUSE OF REPRESENTATIVES TO THE BILL AS INTRODUCED

Chapter 10 WITHDRAWN - Employee share acquisition schemes

This Chapter was WITHDRAWN from the Bill (Also see previous NOTE in 'General Outline and Financial Impact').