House of Representatives
Taxation Laws Amendment Bill (No. 2) 1985
Taxation Laws Amendment Act (No. 2) 1985
Income Tax (Individuals) Bill 1985
Income Tax (Individuals) Act 1985
Income Tax (Companies, Corporate Unit Trusts and Superannuation Funds) Bill 1985
Income Tax (Companies Corporate Unit Trusts and Superannuation Funds) Act 1985
Medicare Levy Bill 1985
Medicare Levy Act 1985
Explanatory Memorandum PART A
(Circulated by authority of the Treasurer, the Hon. P.J. Keating, M.P.)FOREWORD
Part A of this memorandum contains explanations designed to provide a broad guide to the main Bill that has been introduced to give effect to a number of taxation measures foreshadowed in the 1985-86 Budget and in earlier announcements. Also included is a brief explanation of accompanying Bills that declare and impose rates of income tax and Medicare levy for 1985-86.
Part B of the memorandum, to be issued shortly, will contain a clause by clause explanation of the Bills.