House of Representatives

Taxation (Unpaid Company Tax) Assessment Bill 1982

Taxation (Unpaid Company Tax) Assessment Act 1982

Taxation (Unpaid Company Tax) Bill 1982

Taxation (Unpaid Company Tax - Vendors) Act 1982

Taxation (Unpaid Company Tax) (Consequential Amendments) Bill 1982

Taxation (Unpaid Company Tax) (Consequential Amendments) Act 1982

Income Tax Assessment Amendment (Additional Tax) Bill 1982

Income Tax Assessment Amendment Act (No. 6) 1982

Explanatory Memorandum - PART II

(Circulated by authority of the Treasurer, the Hon. John Howard, M.P.)

Introductory Note

Part I of this memorandum has provided a broad outline of these Bills. In this Part - Part II - each of the Bills is explained clause by clause. References in the memorandum to the "Assessment Act" are references to the Income Tax Assessment Act 1936.

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