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Tax Agent Services (Transitional Provisions and Consequential Amendments) Bill 2009

Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009

Explanatory Memorandum

(Circulated by the authority of the Treasurer, the Hon Wayne Swan MP)

Index

Schedule 1: Amendments

Bill reference Paragraph number
Item 1, section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999 1.8
Item 2, paragraph 766B(5)(c) of the Corporations Act 2001 1.9
Item 3, Part IX of the Fringe Benefits Tax Assessment Act 1986 1.11
Item 4, subsection 136(1) of the Fringe Benefits Tax Assessment Act 1986 1.12
Item 5, subsection 6(1) of the ITAA 1936 1.13
Item 6, paragraph 16(4)(b) of the ITAA 1936 1.14
Item 7, Part VIIA of the ITAA 1936 1.17
Item 8, section 214-185 of the ITAA 1997 1.18
Item 9, definition of 'recognised tax adviser' in subsection 995-1(1) of the ITAA 1997 1.19
Item 10, definition of 'registered tax agent' in subsection 995-1(1) of the ITAA 1997 1.21
Item 11, subsection 995-1(1) of the ITAA 1997 1.20
Item 12, at the end of the definition of 'taxation law' in subsection 995-1(1) of the ITAA 1997 1.22
Item 13, section 214-130 of the Income Tax (Transitional Provisions) Act 1997 1.23
Item 14, subsection 2(1) of the TAA 1953 1.26
Item 15, subsection 3B(1C) of the TAA 1953 1.43
Item 16, subsection 3C(1AB) of the TAA 1953 1.45
Item 17, paragraph 8AAZLH(2A)(b) of the TAA 1953 and item 19, subsection 8J(2A) of the TAA 1953 1.25
Item 18, section 8AC of the TAA 1953 1.29
Item 20, subsection 15(3) of the TAA 1953 1.36
Item 21, subsection 15A(12) of the TAA 1953 1.39
Item 22, subsection 255-1(2) of Schedule 1 to the TAA 1953 and item 25, section 298-80 of Schedule 1 to the TAA 1953 1.47
Item 23, subsections 284-75(1A) and (1B) of Schedule 1 to the TAA 1953 2.22
Item 24, subsections 286-75(1A) and (1B) of Schedule 1 to the TAA 1953 2.24
Subitem 26(1) 2.23
Subitem 26(2) 2.28
Item 27, paragraph 20-5(4)(a) of the TAS Act 1.48
Item 28, subparagraphs 50-30(1)(c)(iii) and (2)(c)(iii) of the TAS Act 1.49
Item 29, subsection 70-40(1) of the TAS Act 1.50
Item 30, subsection 70-40(2) of the TAS Act 1.51

Schedule 2: Transitional provisions

Bill reference Paragraph number
Subitem 1(1) 3.16, 3.17, 3.19
Subitems 1(2) and (3) 3.15
Subitem 2(1) and item 3 3.22, 3.25
Subitem 2(2) 3.28, 3.31
Subitem 2(3) 3.32
Subitem 4(1) 3.34
Subitems 4(2), 5(3) and (4) 3.55
Subitem 5(1) 3.41
Subitem 5(2) 3.44
Paragraphs 6(1)(a) to (c) and 7(1)(a) to (c) 3.59
Paragraphs 6(1)(c), 7(1)(c), 8(1)(c) and 9(1)(c) 3.62
Paragraphs 6(1)(d), 7(1)(d), 8(1)(d) and 9(1)(d) and subitems 6(3), 7(3), 8(3) and 9(3) 3.63
Paragraphs 6(1)(e), 7(1)(e), 8(1)(e) and 9(1)(e) 3.65
Subitems 6(2), 7(2), 8(2) and 9(2) 3.67
Subitems 7(4) and 9(4) 3.68
Subitems 7(5) and 9(5) 3.70
Paragraphs 7(5)(d) and 9(5)(d) 3.71
Paragraphs 7(5)(e) and 9(5)(e) 3.72, 3.73
Paragraphs 8(1)(a) to (c) and 9(1)(a) to (c) 3.61
Subitems 10(1) and (2) 3.77
Paragraphs 10(3)(a) to (e) 3.80
Paragraph 10(3)(f) and subitem 10(4) 3.81
Item 11 3.101
Subitems 12(1) and (3) 3.82
Subitems 12(2) and (4) 3.83
Subitem 13(1) 3.90
Subitem 13(2) 3.92
Item 14 3.95
Subitem 14(2) 3.99
Subitems 15(1) and (3) 4.12
Subitem 15(2) 4.14
Subitem 15(4) 4.15
Subitem 16(1) 4.16
Subitems 16(2) and (3) 4.17
Paragraph 17(1)(a) 4.18
Paragraph 17(1)(b) 4.20
Paragraph 17(1)(c) 4.24
Subitem 17(2) 4.25
Subitem 17(3) 4.22
Subitem 17(4) 4.28
Subitem 17(5) 4.19
Paragraph 18(1)(a) 4.42
Paragraphs 18(1)(b) to (h) 4.44
Subitem 18(2) 4.46
Subparagraphs 18(2)(a)(i) and (ii) and 18(2)(b)(i) and (ii) 3.57
Item 19 4.36
Item 20 4.38
Subitem 21(1) 4.40
Subitem 21(2) 4.41
Item 22 4.48
Item 23 4.51
Item 24 4.53
Item 25 3.49
Subitem 26(1) 4.55
Subitem 26(2) 4.56
Subitem 26(3) 4.57


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