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 B
(Circulated by authority of the Treasurer, the Hon P.J. Keating, M.P.)Introductory Note
Foreword
Part A of this Explanatory Memorandum, which contains an outline and broad explanation of each of the measures in the Bills, was circulated on introduction of those Bills into the House of Representatives.
This Part - Part B - contains a clause by clause explanation of the Bills in the following order -
| Page | |||
|---|---|---|---|
| . | Taxation Laws Amendment Bill (No. 3) 1985 | 1 - 70 | |
| .. | Part I - Preliminary | 1 | |
| .. | Part II - Amendments of the Australian Capital Territory Taxation (Administration) Act 1969 | 1 - 15 | |
| .. | Part III - Amendment of the Australian Capital Territory Tax (Hire Purchase Business) Act 1969 | 15 - 16 | |
| .. | Part IV - Amendment of the Australian Capital Territory Tax (Insurance Business) Act 1969 | 16 | |
| .. | Part V - Amendment of the Australian Capital Territory Tax (Purchases of Marketable Securities) Act 1969 | 17 | |
| .. | Part VI - Amendment of the Australian Capital Territory Tax (Sales of Marketable Securities) Act 1969 | 17 - 18 | |
| .. | Part VII - Amendments of the Income Tax Assessment Act 1936 | 18 - 56 | |
| .. | Part VIII - Amendments of the Income Tax (International Agreements) Act 1953 | 56 - 70 | |
| .. | Part IX - Amendment of the Taxation Administration Act 1953 | 70 | |
| . | Australian Capital Territory Stamp Duty Amendment Bill 1985 | 71 - 74 | |
| . | Bank Account Debits Tax Amendment Bill 1985 | 74 - 80 | |