Explanatory Memorandum Erratum
(Circulated by authority of the Treasurer, the Hon. P.J. Keating, M.P.)Erratum
page 15, last paragraph : the second sentence, commencing "For all entities...", should commence "For equity, for all entities...".
page 19, clause 8, third paragraph, line 4 : replace "section 23FA" with "section 23FD".
page 20, second full paragraph, line 8 : replace "arm's length" with "non-arm's length".
page 23, clause 9, line 6 : replace "," with ".". line 7 : replace "section", with "Section". line 8 : replace "section 26FC" with "section 23FC".
page 65, last paragraph : for the first two lines, substitute "Clause 41 will insert new Division 16F in Part III of the Principal Act. Division ".
page 92, second full paragraph : in lines 6 to 8, replace "reduction by ...... during a year." with "change in foreign controller(s), if that change resulted in a reduction in the level of foreign equity.".
page 104, first dash point : in line 2, after "calendar" insert "year".
page 108, first full paragraph, line 2 : replace "cumulative test : where the" with "cumulative test : whether the".
page 118, clause 70, second paragraph, line 6 : replace "Division 8B" with "Division 9B".
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