Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)This Bill was introduced as A New Tax System (Taxation Laws Amendment) Bill (No. 1) 1999
Building Workers' Industrial Union of Australia & Others v. Odco Pty Ltd (1999)
29 FCR 104 and Drake Personnel Limited & Others v. Commissioner of State Revenue (Victoria)
98 ATC 4915 ;
40 ATR 304 .
Introduced into the TAA 1953 in Schedule 1 to the PAYG Bill on 30 June 1999.