House of Representatives
Taxation Laws Amendment Bill (No. 6) 2003
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)1 The figures applicable to married taxpayers also apply to taxpayers who are entitled (or would have been entitled had the laws applicable to rebates not been amended with effect from 1 July 2000) to a sole parent, child-housekeeper or housekeeper rebate.
2 Where there are more than 6 dependent children or students, add $2,334 for each extra child or student.
3 See note 2.
4 Where there are more than 6 dependent children or students, add $2,523 for each extra child or student.
5 See note 4.
6 Taxation Laws Amendment Bill (No. 8) 2002 will be introduced into the Senate (if amended by the House of Representatives) as Taxation Laws Amendment Bill (No. 3) 2003. If enacted it will be titled Taxation Laws Amendment Act (No. 3) 2003.
7 See New Business Tax System (Taxation of Financial Arrangements) Bill (No. 1) 2003.
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