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House of Representatives

Taxation Laws Amendment Bill (No. 3) 1985

Taxation Laws Amendment Act (No. 3) 1985

Australian Capital Territory Stamp Duty Amendment Bill 1985

Australian Capital Territory Stamp Duty Amendment Act 1985

Bank Account Debits Tax Amendment Bill 1985

Bank Account Debits Tax Amendment 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 three Bills that have been introduced to give effect to a number of taxation measures foreshadowed in the September 1985 Tax Reform announcement, in the 1985-86 Budget and in earlier announcements.

Part B of the memorandum, to be issued shortly, will contain a clause by clause explanation of the Bills.


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