House of Representatives
A New Tax System (Tax Administration) Bill (No. 2) 2000
Supplementary Explanatory Memorandum & Correction to the Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)Index
Schedule 2: Consequential and miscellaneous amendments
| Bill reference | Paragraph no. |
|---|---|
| Item 88, subsection 16-142(2) | 1.44 |
Schedule 3: PAYG withholding system
| Bill reference | Paragraph no. |
|---|---|
| Item 8A, paragraph 12-190(4)(d) | 1.43 |
Schedule 4A: Income tax deductions for GST-related expenditure
| Bill reference | Paragraph no. |
|---|---|
| Items 1 to 3, subsections 25-80(1) and 42-168(1) of the ITAA 1997 | 1.38 |
| Items 4 and 7, subsections 25-80(1) and 42-168(1) | 1.39 |
| Item 6, subsections 25-80(1) and 42-168(1) of the ITAA 1997 | 1.38 |
| Item 9, subsections 25-80(4) and (5) | 1.40 |
| Item 9, subsections 25-80(5), 42-170(4) and (5) | 1.41 |
| Items 11 and 12, subsections 25-80(1) and 42-168(1) of the ITAA 1997 | 1.38 |
| Item 12, subsections 25-80(1) and 42-168(1) | 1.39 |
| Item 16, subsections 25-80(5), 42-170(4) and (5) | 1.41 |
Schedule 4B: Diesel Fuel Rebate Scheme
| Bill reference | Paragraph no. |
|---|---|
| Item 1, subsection 164(5A) | 2.6 |
| Item 2, subsection 164(5AAC) | 2.6 |
| Item 2, subsection 164(5AAD) | 2.7 |
| Item 3, subsection 164(5AA) | 2.8 |
| Item 4, paragraph 164(5AA)(b) | 2.9 |
| Item 5, subsection 164(5ABA) | 2.8 |
| Item 6, subsection 78A(5A) | 3.6 |
| Item 7, subsection 78A(5AAC) | 3.6 |
| Item 7, subsection 78A(5AAD) | 3.7 |
| Item 8, subsection 78A(5AA) | 3.8 |
| Item 9, paragraph 78A(5AA)(b) | 3.9 |
| Item 10, subsection 78A(5ABA) | 3.8 |
Schedule 4C: Access to ABN information
| Bill reference | Paragraph no. |
|---|---|
| Item 1 | 4.10 |
| Item 2 | 4.4 |
| Item 2, new subsection 26(3) | 4.4 |
| Item 2, new subsection 26(4) | 4.6 |
| Item 3, new subsection 27(7) | 4.7 |
| Item 4, new sections 27A and 27B | 4.8 |
| Item 5, 6 and 8, new paragraphs (c) and (d) of the definition of 'official employment' in section 41 | 4.9 |
| Item 5, 6 and 8, new subparagraphs 30(3)(c)(vi) to (viii) | 4.9 |
| Item 5, 6 and 8, new subparagraphs 30(3)(d)(iv) to (vi) | 4.9 |
| Item 7 | 4.12 |
| Item 9 | 4.13 |
Schedule 5: Consequential amendment of Chapter 6 (the Dictionary) of the ITAA 1997
| Bill reference | Paragraph no. |
|---|---|
| Items 6 and 7 | 1.45 |