House of Representatives
Taxation Laws Amendment Bill (No. 1) 2003
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)Index
| Bill reference | Paragraph number |
|---|---|
| Item 1, definition of 'ADI' in subsection 128A(1) | 1.30 |
| Item 2, definition of 'foreign bank' in subsection 128A(1) | 1.30 |
| Item 3, definition of 'nostro account' in subsection 128A(1) | 1.29 |
| Item 4, paragraph 128B(3)(gc) | 1.28 |
| Item 5, subsection 128F(1B) | 1.26, 1.27 |
| Item 6, subsection 128F(5) | 1.25 |
| Item 7, subsection 128F(6) | 1.25 |
| Items 6, 8 and 9, subsection 128F(5) and definition of 'registered scheme' and 'responsible entity' in subsection 128F(9) | 1.21 |
| Items 7 to 9, subsection 128F(6) and definition of 'registered scheme' and 'responsible entity' in subsection 128F(9)) | 1.23 |
| Subitem 10(1) | 1.33 |
| Subitem 10(2) | 1.32 |
| Subitems 10(3) and (4) | 1.31 |
| Bill reference | Paragraph number |
|---|---|
| Item 1 | 2.9 |
| Item 2 | 2.17 |
| Bill reference | Paragraph number |
|---|---|
| Item 1, subparagraphs 320-35(1)(f)(ii) and (iii) | 3.10 |
| Item 2 | 3.35 |
| Item 3, section 320-110 | 3.11 |
| Items 4 and 5, subsections 320-110(2), 320-111(2) and 320-112(4) | 3.37 |
| Item 5, section 320-111 | 3.12 |
| Item 5, section 320-112 | 3.15 |
| Item 6 | 3.35 |
| Item 7, subsection 26AH(1) | 3.21 |
| Items 8 and 9, section 10-5 | 3.38 |
| Item 10, section 15-55 | 3.27, 3.26 |
| Item 10, section 15-60 | 3.30 |
| Item 11 | 3.35 |
| Item 12, subsection 995-1(1) | 3.29 |
| Item 13 | 3.35 |
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