House of Representatives

Income Tax Assessment Bill (No. 2) 1967.

Income Tax Assessment Act (No. 2) 1967

Income Tax (International Agreements) Bill 1967.

Income Tax (International Agreements) Act 1967

Estate Duty Assessment Bill 1967.

Estate Duty Assessment Act 1967

Gift Duty Assessment Bill 1967.

Gift Duty Assessment Act 1967

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Rt. Hon. William McMahon.)

PURPOSE OF BILL

The purpose of this memorandum is to explain the provisions of four Bills concerning taxation. Two of the Bills relate to income tax, one to estate duty and the fourth to gift duty.

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