Explanatory Memorandum
OUTLINE
This amendment to the consequential Bill is designed to give effect to recommendations relating to access to taxation information made by the Senate Standing Committee on Constitutional and Legal Affairs.
Where a particular part of the amendment relates to a recommendation of the Standing Committee, the number of the relevant recommendation as contained in its tabled Report is shown in brackets at the right alongside the notes.
The appended Table sets out the changes made to the amendments since the earlier draft was circulated by the Attorney-General on 10 May 1984.
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