House of Representatives
New Business Tax System (Miscellaneous) Bill (No. 2) 2000
Supplementary Explanatory Memorandum & Correction to Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)Index
Schedule 1: Company losses and bad debts
| Bill reference | Paragraph no. |
|---|---|
| Amendments 1 to 4, 6 to 9, 11 and 12, item 3, paragraph 165-12(7)(b) and subsection 165-12(8); item 5, paragraph 165-37(4)(b) and subsection 165-37(5); item 15, paragraph 165-115C(4)(b) and subsection 165-115C(5); item 20, paragraph 165-123(7)(b) and subsection 165-123(8); item 34, paragraph 166-170(8)(b) and subsection 166-170(10) | 1.15 |
| Amendment 5, item 8, subsection 165-115A(1D) | 1.8 |
| Amendment 10, item 34, paragraph 166-170(2)(a) | 1.10 |
| Amendment 13, item 48 subsection 170-220(3) | 1.16 |
| Amendment 14, item 62, subsection 170-275(1) | 1.17 |
| Amendment 15, item 65, subsection 170-280(1) | 1.17 |
| Amendment 16, item 68, subsection 170-280(3) | 1.17 |
| Amendment 17, item 68, paragraphs 170-215(3)(aa) and (ab) and paragraphs 170-225(3)(aa) and (ab) | 1.16 |
Schedule 2: Life insurance companies
| Bill reference | Paragraph no. |
|---|---|
| Amendment 18, subsection 121(2) of the ITAA 1936 | 2.12 |
| Amendment 19, subsection 273A(1A) of the ITAA 1936 | 2.14 |
| Amendments 20, 23, 24, 28 and 29, subsections 273A(3), 273C(1), 273C(2), 273D(1), paragraph 273G(2)(c) and subsection 273G(4) of the ITAA 1936 | 2.19 |
| Amendment 21, subsection 273A(4) of the ITAA 1936 | 2.22 |
| Amendment 22, subsection 273B(2) of the ITAA 1936 | 2.24 |
| Amendment 25, subsections 273D(2) and (3) of the ITAA 1936 | 2.30 |
| Amendment 26, subsection 273D(5) of the ITAA 1936 | 2.31 |
| Amendment 27, subsection 273F(1) of the ITAA 1936 | 2.32 |
| Amendment 30, subsection 273J(3) of the ITAA 1936 | 2.33 |
| Amendments 31, 33, 39 and 40, paragraphs 281A(2)(b), 281AA(1)(b), 296A(2)(b) and 296AA(1)(b) of the ITAA 1936 | 2.37 |
| Amendment 32, subsections 281A(4) and (5) of the ITAA 1936 | 2.40 |
| Amendment 34, subsections 281AA(3) and 281A(4) of the ITAA 1936 | 2.41 |
| Amendment 35, section 282C of the ITAA 1936 | 2.45 |
| Amendments 36, 37, 41 and 42, sections 283 and 297BA of the ITAA 1936 | 2.46 |
| Amendments 38, 43 and 51, subsections 283(4) and subsection 297BA(4) of the ITAA 1936, subsection 320-40(8) of the ITAA 1997 | 2.50 |
| Amendment 44, subsection 50-72 of the ITAA 1997 | 2.53 |
| Amendments 45 and 46, paragraphs 102-3(2)(d) and 115-10(d) of the ITAA 1997 | 2.55 |
| Amendments 47, 48 and 49, subsection 118-300(1) and subparagraph 152-20(2)(b)(v) of the ITAA 1997 | 2.56 |
| Amendment 50, paragraph 320-35(1)(c) of the ITAA 1997 | 2.57 |
| Amendment 52, section 320-87 of the ITAA 1997 | 2.62 |
| Amendments 53 and 60, subsections 320-170(1A) and 320-225(1A) of the ITAA 1997 | 2.16 |
| Amendments 54 and 61 to 65, subsections 320-195(1), 320-225(3), 320-235(1), 320-235(2), 320-240(1), paragraph 320-250(2)(c) and subsection 320-250(4) of the ITAA 1997 | 2.20 |
| Amendment 55, paragraph 320-195(4)(c) of the ITAA 1997 | 2.65 |
| Amendment 56, subsection 320-200(3) of the ITAA 1997 | 2.67 |
| Amendment 57, paragraph 320-205(3)(e) of the ITAA 1997 | 2.69 |
| Amendment 58, paragraph 320-205(4)(ca) of the ITAA 1997 | 2.63 |
| Amendment 59, paragraph 320-205(4)(e) of the ITAA 1997 | 2.70 |
| Amendment 66, subsection 320-85(2) of the ITTP 1997 | 2.74 |
| Amendments 67 to 70, subsections 320-170(2) and 320-230(2) of the ITTP 1997 | 2.26 |
| Amendments 71 to 75, paragraphs 160AQT(4)(b), 160AQU(2)(b), 160AQWA(b), subparagraphs 160AQZB(1)(c)(ii) and 160AQZC(1)(c)(ii) of the ITAA 1936 | 2.75 |
| Amendment 76, subsection 995-1 of the ITAA 1997 | 2.77 |
| Amendment 77, subsection 995-1 of the ITAA 1997 | 2.78 |