House of Representatives

Tax Laws Amendment (Retirement Villages) Bill 2004

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello MP)

Index

Schedule 1: Retirement villages

Bill reference Paragraph number
Item 1, paragraph 38-25(3)(c) 1.57
Item 2, subsection 38-25(3A) 1.10
Item 2, subsection 38-25(3B) 1.15
Item 2, subparagraph 38-25(3B)(a)(i) 1.16
Item 2, subparagraph 38-25(3B)(a)(ii) 1.16
Item 2, subsection 38-25(3C) 1.17
Item 3, subsection 38-25(4A) 1.19
Items 4 and 6 1.58
Item 5, paragraph 38-260(a) 1.50
Item 5, paragraph 38-260(b) 1.51
Item 5, paragraph 38-260(c) 1.52
Item 7, subsection 177-10(1) 1.59
Item 8, section 177-11 1.20
Item 9, section 195-1 1.21
Item 10, section 195-1 1.60
Item 11, section 195-1 1.24
Item 12, section 195-1 1.33
Item 12, section 195-1, paragraph (a), definition of 'serviced apartment' 1.28, 1.28
Item 12, section 195-1, paragraph (b), definition of 'serviced apartment' 1.30
Item 12, section 195-1, paragraph (c), definition of 'serviced apartment' 1.31
Item 12, section 195-1, paragraph (d), definition of 'serviced apartment' 1.32
Item 15, subitem 15(1) 1.36
Item 15, subitem 15(2) 1.38
Item 15, subitem 15(3) 1.37
Item 16 1.41
Item 17 1.45
Item 18 1.49
Subitem 14(1) 1.54
Subitem 14(2) 1.56
Subitem 14(3) 1.55


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