Senate
Income Tax and Social Services Contribution Assessment Bill 1961
Income Tax and Social Services Contribution Assessment Act 1961
Explanatory Memorandum
(Circulated by authority of the Minister representing the Treasurer, Senator the Hon. Shane Paltridge.)Introductory Note
The effect of the Income Tax Assessment Bill 1961, in its original form, has been explained in detail in an Explanatory Memorandum that was issued by authority of the Treasurer when the Bill was introduced in the House of Representatives. The purpose of this memorandum is to explain the effect of three changes in the Bill that have since been made by amendments in the House of Representatives.