Revised Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)Chapter 6 - Amendment to the Taxation Administration Act 1953
Outline of Chapter
6.1 The proposed amendments in Schedule 2 to this Bill will make consequential amendments to Taxation Administration Act 1953 (TAA 1953) to introduce references to the Diesel and Alternative Fuels Grants Scheme Act 1999 .
Detailed explanation of new law
6.2 Item 1 of Schedule 2 amends subsection 250-10(2) of the TAA 1953 to insert a reference to the Diesel and Alternative Fuels Grants Scheme Act 1999 into the definitions of 'amount of advance to be repaid' and 'amount payable as a result of an amended assessment'.
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