House of Representatives
Tax Laws Amendment (Small Business Measures) Bill 2004
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello MP)Index
Schedule 1: Annual lodgement and payment
| Bill reference | Paragraph number |
|---|---|
| Item 7, section 48-85 | 1.23 |
| Item 8, subsection 129-20(1) | 1.25 |
| Item 9, subsection 129-20(1) | 1.25 |
| Item 10, subsection 138-10(1) | 1.25 |
| Item 11, section 151-1 | 1.7 |
| Item 11, section 151-5 | 1.8 |
| Item 11, section 151-10 and subsection 151-20(1) | 1.9 |
| Item 11, section 151-10 and paragraph 151-20(2)(a) | 1.11 |
| Item 11, section 151-10 and paragraph 151-20(2)(b) | 1.10 |
| Item 11, section 151-15 | 1.12 |
| Item 11, subsection 151-25(1) | 1.13 |
| Item 11, subsection 151-25(2) | 1.14 |
| Item 11, subsection 151-25(3) | 1.15 |
| Item 11, subsection 151-25(4) | 1.16 |
| Item 11, subsection 151-25(5) | 1.17 |
| Item 11, section 151-40 | 1.18 |
| Item 11, section 151-45 | 1.19 |
| Item 11, section 151-50 | 1.20 |
| Item 11, section 151-55 | 1.21 |
| Item 11, sections 151-60 and 151-65 | 1.22 |
| Item 11, section 151-70 | 1.23 |
| Item 15, subsection 62(2) | 1.24 |
| Item 16 | 1.26 |
Schedule 2: Annual apportionment of creditable purpose
| Bill reference | Paragraph number |
|---|---|
| Item 4, paragraph 19-70(c) | 2.23 |
| Item 5, section 19-70 | 2.23 |
| Item 6, section 19-75 | 2.23 |
| Item 9, subsection 72-45(1A) | 2.23 |
| Item 10, subsection 78-10(2) | 2.22 |
| Item 11, subsection 78-50(2) | 2.22 |
| Item 12, subsection 84-13(2A) | 2.23 |
| Item 13, subsection 111-5(3) | 2.23 |
| Item 14, section 131-1 | 2.8 |
| Item 14, section 131-5 | 2.10 |
| Item 14, section 131-10 | 2.9 |
| Item 14, section 131-15 | 2.11 |
| Item 14, subsection 131-20(1) | 2.12 |
| Item 14, subsection 131-20(2) | 2.13 |
| Item 14, subsections 131-20(3) and (4) | 2.14 |
| Item 14, subsection 131-20(5) | 2.15 |
| Item 14, sections 131-40 and 131-45 | 2.16, 2.17, 2.18 |
| Item 14, section 131-50 | 2.19 |
| Item 14, section 131-55 | 2.20 |
| Item 14, section 131-60 | 2.21 |
| Item 15, subsection 132-5(2) | 2.23 |
| Item 16, section 136-10 | 2.23 |
| Item 22, subsection 62(2) | 2.24 |
| Item 23 | 2.25 |
Schedule 3: Payment of GST by instalments
| Bill reference | Paragraph number |
|---|---|
| Item 2, subsection 129-20(1) | 3.13 |
| Item 3, subsection 129-20(1) | 3.13 |
| Item 4, subsection 138-10(1) | 3.13 |
| Item 5, subsection 162-15(2) | 3.7 |
| Item 6, subsection 162-30(1) | 3.8 |
| Item 6, subsection 162-30(2) | 3.9 |
| Item 6, subsections 162-30(3) and (4) | 3.10 |
| Item 6, subsections 162-30(5) and (6) | 3.11 |
| Item 8, subsection 62(2) | 3.12 |
| Item 9, subsection 62(2) | 3.12 |
| Item 10 | 3.14 |
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
