House of Representatives
Income Tax Assessment Amendment Bill (No. 2) 1978
Income Tax Assessment Amendment Act (No. 2) 1978
Income Tax (Non-Resident Companies) Bill 1978
Income Tax (Non-Resident Companies) Act 1978
Income Tax (Companies and Superannuation Funds) Amendment Bill 1978
Income Tax (Companies and Superannuation Funds) Amendment Act 1978
Income Tax (Rates) Amendment Bill 1978
Income Tax (Rates) Amendment Act 1978
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon. John Howard, M.P.)Introductory Note
The purpose of this memorandum is to explain the provisions of the above Bills. The major Bill is the Income Tax Assessment Amendment Bill (No. 2) 1978, which is a Bill to amend the Income Tax Assessment Act in a number of important respects. The three other Bills are associated with the proposed branch profits tax.