House of Representatives
Tax Laws Amendment (2004 Measures No. 2) Bill 2004
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)Index
Schedule 1: Life insurance companies
| Bill reference | Paragraph number |
|---|---|
| Item 1, subsection 148(10) of the ITAA 1936 | 1.51 |
| Item 2, section 4-15 | 1.44 |
| Item 3, section 12-5 | 1.44 |
| Item 4, section 36-25 | 1.44 |
| Item 5, section 320-1 | 1.44 |
| Item 6, section 320-5 | 1.44 |
| Item 7, paragraph 320-15(1)(b) | 1.52 |
| Item 8, paragraph 320-15(1)(c) | 1.52 |
| Items 9 and 10, section 320-15 | 1.44 |
| Items 13, paragraph 320-15(1)(h) | 1.58 |
| Item 14, paragraph 320-15(1)(ja) | 1.71 |
| Item 15, paragraph 320-15(1)(k) | 1.115 |
| Item 16, subsection 320-15(2) | 1.58, 1.61 |
| Item 17, paragraph 320-40(5)(b) | 1.112 |
| Item 18, subsection 320-40(5A) | 1.112 |
| Item 19, subsection 320-40(6) | 1.113 |
| Item 20, subsection 320-40(6A) | 1.113 |
| Item 21, subsection 320-40(7) | 1.115 |
| Item 22, subsection 320-55(3) | 1.76 |
| Item 23, subsection 320-70(2) | 1.61 |
| Item 24 | 1.61 |
| Item 24, subsection 320-75(1) | 1.60 |
| Item 24, subsection 320-75(4) | 1.66 |
| Items 25 and 26, subsection 320-80(2) | 1.61 |
| Item 27, subsection 320-85(2) | 1.58, 1.61 |
| Item 28, section 320-87 | 1.44 |
| Item 29, section 320-100 | 1.52 |
| Item 30, section 320-105 | 1.104 |
| Item 31, section 320-120 | 1.44 |
| Item 32, section 320-125 | 1.44 |
| Item 33, sections 320-130 and 320-131 | 1.16 |
| Item 33, section 320-133 | 1.17 |
| Item 33, subsection 320-134(1) | 1.34 |
| Item 33, subsection 320-134(2) | 1.35 |
| Item 33, subsection 320-134(3) | 1.36 |
| Item 33, section 320-135 | 1.18 |
| Item 33, section 320-137 | 1.21 |
| Item 33, subsection 320-137(1) | 1.23 |
| Item 33, section 320-139 | 1.29 |
| Item 33, subsection 320-141(1) | 1.24 |
| Item 33, subsection 320-141(2) | 1.25 |
| Item 33, subsection 320-143(1) | 1.30 |
| Item 33, subsection 320-143(2) | 1.31 |
| Item 33, section 320-149 | 1.38 |
| Item 34 | 1.44 |
| Item 35, section 320-165 | 1.44 |
| Item 36, subsection 320-170(3) | 1.77 |
| Item 37, section 320-175 | 1.79 |
| Item 38, section 320-180 | 1.79 |
| Item 39 | 1.77 |
| Item 40, subsection 320-185(1) | 1.77 |
| Item 41, subsection 320-185(4) | 1.79 |
| Item 42 | 1.77 |
| Item 43, paragraph 320-195(3)(c) | 1.77 |
| Item 44, subsection 320-195(4) | 1.77 |
| Item 45, subsection 320-200(1) | 1.79 |
| Item 46, subsection 320-200(2A) | 1.118 |
| Item 47, subsection 320-200(4) | 1.120 |
| Items 48 and 49 | 1.44 |
| Item 50, subsection 320-225(3) | 1.102 |
| Item 51, section 320-230 | 1.104 |
| Item 52, section 320-235 | 1.104 |
| Item 53 | 1.102 |
| Item 54, subsection 320-240(1) | 1.102 |
| Item 55, subsection 320-240(4) | 1.104 |
| Item 56 | 1.86 |
| Item 57, section 320-246 | 1.86 |
| Item 57, paragraph 320-246(1)(e) | 1.89 |
| Item 57, subsection 320-246(3) | 1.91 |
| Item 57, subsection 320-246(4) | 1.92 |
| Item 57, subsection 320-246(5) | 1.93 |
| Item 57, section 320-247 | 1.98 |
| Item 57, subsection 320-247(3) | 1.99 |
| Item 58 | 1.104 |
| Item 59, paragraph 320-250(2)(c) | 1.102 |
| Item 61, subsection 320-255(1) | 1.104 |
| Item 62, subsection 320-255(3A) | 1.120 |
| Items 63 and 64, subsection 320-255(7) | 1.120 |
| Item 65, subsection 320-255(9) | 1.118 |
| Item 66, definition of 'class' in subsection 995-1(1) | 1.17 |
| Item 67, definition of 'complying superannuation class for a taxable income of a life insurance company' in subsection 995-1(1) | 1.23 |
| Item 68, definition of 'complying superannuation class for a tax loss of a life insurance company' in subsection 995-1(1) | 1.24 |
| Item 69, definition of 'exempt life insurance policy' in subsection 995-1(1) | 1.86 |
| Item 70, definition of 'net risk component' in subsection 995-1(1) | 1.52 |
| Item 71, definition of 'ordinary class for a taxable income of a life insurance company' in subsection 995-1(1) | 1.29 |
| Item 72, definition of 'ordinary class for a tax loss of a life insurance company' in subsection 995-1(1) | 1.30 |
| Item 73, definition of 'ordinary investment policy' in subsection 995-1(1) | 1.60, 1.61 |
| Items 74, 76, 77 and 79, subsection 995-1(1) | 1.44 |
| Item 75, definition of 'sickness policy' in subsection 995-1(1) | 1.141 |
| Item 78, definition of 'valuation time' in subsection 995-1(1) | 1.79, 1.104 |
| Item 80, section 320-100 of the Income Tax (Transitional Provisions) Act 1997 | 1.33 |
| Item 81 | 1.44 |
| Items 82 and 83, subsections 320-175(1A) and 320-230(1A) of the Income Tax (Transitional Provisions) Act 1997 | 1.126 |
| Items 82 and 83, paragraphs 320-175(1)(e) and 320-230(1)(e) of the Income Tax (Transitional Provisions) Act 1997 | 1.123 |
| Item 84, subsection 45-330(3) in Schedule 1 to the TAA 1953 | 1.45 |
| Items 85 and 86, section 40-15 | 1.120 |
| Item 87, subsection 320-200(2A) | 1.119 |
| Item 88, subsection 320-200(4) | 1.120 |
| Item 89, subsection 320-255(3A) | 1.120 |
| Item 90, subsection 320-255(5) | 1.120 |
| Items 91 and 92, subsection 320-255(7) | 1.120 |
| Item 93 | 1.120 |
| Item 93, subsection 320-255(9) | 1.119 |
| Item 94, definition of 'notional adjustable value' in subsection 995-1(1) | 1.120 |
| Item 95, section 320-175 | 1.79 |
| Item 96 | 1.104 |
| Item 97, section 713-525 | 1.79, 1.104 |
| Items 98 and 99, section 713-530 | 1.44 |
| Item 100, section 320-246 | 1.86 |
| Item 101, section 330-35 | 1.44 |
| Items 102 and 103, paragraph 320-37(1)(d) | 1.140 |
| Items 105 and 106 | 1.44 |
| Item 107, subsection 45-330(3) in Schedule 1 to the TAA 1953 | 1.45 |
| Item 108, definition of 'dividend' in subsection 6(1) of the ITAA 1936 | 1.144 |
| Item 109, paragraph 26(i) of the ITAA 1936 | 1.144 |
| Items 110 and 111, section 26AH of the ITAA 1936 | 1.144 |
| Item 112, subparagraph 102AE(2)(b)(iv) of the ITAA 1936 | 1.144 |
| Item 113, section 282A of the ITAA 1936 | 1.144 |
| Item 114, section 291A of the ITAA 1936 | 1.144 |
| Item 115, section 297A of the ITAA 1936 | 1.144 |
| Item 116, paragraph 320-15(1)(ca) | 1.55 |
| Item 117, paragraph 320-37(1)(c) | 1.136 |
| Item 118, subsection 320-37(1A) | 1.136 |
| Items 119 to 121, subsection 320-37(2) | 1.136 |
| Item 122 | 1.136 |
| Items 123 and 124, definitions of 'Solvency Standard' and 'Valuation Standard' in subsection 995-1(1) | 1.130 |
| Item 125, section 288-70 in Schedule 1 to the TAA 1953 | 1.81, 1.106 |
| Item 125, subsection 288-70(5) in Schedule 1 to the TAA 1953 | 1.82, 1.107 |
| Subitem 126(7) | 1.145, 1.148 |
| Subitem 126(8) | 1.56, 1.148 |
| Subitem 126(9) | 1.137 |
| Subitem 126(10) | 1.131, 1.148 |
| Subitem 126(11) | 1.83, 1.108, 1.148 |
Schedule 2: Consolidation etc.
| Bill reference | Paragraph number |
|---|---|
| Part 1, item 1 | 2.30 |
| Part 2, item 2, section 713-120 | 2.24 |
| Part 2, item 2, section 713-125 | 2.31 |
| Part 2, item 2, subsections 713-125(1) and (3) | 2.33 |
| Part 2, item 2, section 713-130 | 2.27, 2.31 |
| Part 2, item 2, paragraph 713-130(a) | 2.29 |
| Part 2, item 2, paragraph 713-130(b) | 2.30 |
| Part 2, item 2, subsection 713-135(1) | 2.34, 2.36 |
| Part 2, item 2, paragraph 713-135(1)(a) | 2.39 |
| Part 2, item 2, paragraph 713-135(1)(b) | 2.37 |
| Part 2, item 2, paragraph 713-135(1)(c) | 2.38 |
| Part 2, item 2, note 2 to subsection 713-135(1) | 2.36 |
| Part 2, item 2, subsection 713-135(2) | 2.34 |
| Part 2, item 2, subsection 713-135(3) | 2.41 |
| Part 2, item 2, subsection 713-140(1) | 2.39 |
| Part 2, item 2, subsection 713-140(2) | 2.35, 2.39 |
| Part 2, item 2, subsection 713-140(3) and (4) | 2.41 |
| Part 2, item 2, note to subsection 713-140(3) | 2.42 |
| Part 2, item 2, subsection 713-140(5) | 2.40 |
| Part 2, item 3, note to subsection 102L(1) | 2.37 |
| Part 2; item 4, note to subsection 102T(1) | 2.37 |
| Part 3, item 5, subsection 124-380(7) | 2.48, 2.259 |
| Part 3, item 7, subsection 126-50(6) | 2.53 |
| Part 3, item 8, subsection 703-60(2) | 2.51 |
| Part 3, item 9, paragraph 701D-10(5)(a) | 2.264 |
| Part 4, item 10, paragraph 104-510(1)(b) | 2.260 |
| Part 4, item 11, subsection 701-10(2) | 2.57 |
| Part 4, item 11, note at the end of subsection 701-10(2) | 2.59 |
| Part 4, item 13, section 701-58 | 2.60 |
| Part 4, item 14, table item 1 in section 701-60 | 2.264 |
| Part 4, item 15, paragraph 713-205(3)(a) | 2.261 |
| Part 4, item 16, note 1 to subsection 715-70(1) | 2.264 |
| Part 4, item 17, note 1 to subsection 715-225(1) | 2.264 |
| Part 4, item 18, paragraph 719-160(3)(a) | 2.261 |
| Part 4, item 19, section 701-15 of the Income Tax (Transitional (Provisions) Act 1997 | 2.264 |
| Part 5, items 20 and 21, subsection 701-15(3) | 2.67 |
| Part 5, item 22, section 701-20 | 2.67 |
| Part 5, items 23 and 24, section 701-45 | 2.67 |
| Part 5, item 25, section 701-50 | 2.67 |
| Part 5, items 26 and 27, section 701-60 | 2.67 |
| Part 5, item 28, section 713-200 | 2.68 |
| Part 5, item 29, paragraph 713-200(b) | 2.68 |
| Part 5, item 30, subsection 713-205(4) | 2.66 |
| Part 5, item 30, subsection 713-205(5) | 2.66 |
| Part 5, item 31, subsection 713-225(6A) | 2.62 |
| Part 5, item 32, subsection 713-250(1) | 2.66 |
| Part 5, item 32, subsection 713-250(2) | 2.66 |
| Part 5, item 32, subsection 713-255(1) | 2.70 |
| Part 5, item 32, subsection 713-255(2) | 2.70 |
| Part 5, item 32, subsection 713-255(3) | 2.71 |
| Part 5, item 32, subsection 713-255(4) | 2.72 |
| Part 5, item 32, note to subsection 713-255(4) | 2.73 |
| Part 5, item 32, subsection 713-260(1) | 2.76 |
| Part 5, item 32, subsection 713-260(2) | 2.77 |
| Part 5, item 32, subsection 713-255(5) | 2.81, 2.82 |
| Part 5, item 32, subsection 713-265(2) | 2.85 |
| Part 5, item 32, subsection 713-265(3) | 2.87 |
| Part 5, item 32, subsection 713-265(4) | 2.89 |
| Part 5, item 32, subsection 713-270(1) | 2.93, 2.97 |
| Part 5, item 32, paragraphs 713-270(2)(a) and (2)(b) | 2.93 |
| Part 5, item 32, paragraph 713-270(2)(c) | 2.94 |
| Part 5, item 32, paragraph 713-270(2)(d) | 2.95 |
| Part 5, item 32, subsection 713-270(3) | 2.97 |
| Part 5, item 32, paragraph 713-270(3)(a) | 2.93 |
| Part 6, item 33, subsection 705-65(5B) | 2.101 |
| Part 7, item 34, section 719-161 | 2.108 |
| Part 7, item 34, subsection 719-161(1) | 2.108 |
| Part 7, item 34, subsection 719-161(2) | 2.113, 2.115 |
| Part 7, item 34, subsection 719-161(3) | 2.117 |
| Part 8, item 35, paragraph 160AFD(6)(b) | 2.120 |
| Part 8, item 36, subsection 707-205(1) | 2.122 |
| Part 9, item 38, section 717-275 | 2.261 |
| Part 9, items 39 and 40, section 717-280 | 2.261 |
| Part 9, item 41, section 717-285 | 2.127, 2.261 |
| Part 9, item 42, section 717-292 | 2.125 |
| Part 9, item 43, sections 717-300 | 2.261 |
| Part 9, items 44 and 45, section 717-305 | 2.261 |
| Part 9, item 46, section 717-310 | 2.130 |
| Part 9, items 46 to 48, section 717-310 | 2.261 |
| Part 9, item 49, section 717-320 | 2.130 |
| Part 9, item 50, section 719-903 | 2.137 |
| Part 9, item 50, subsection 719-903(5) | 2.138 |
| Part 9, item 51, subitem 12(5) of Schedule 9 of the New Business Tax System (Consolidation and Other Measures) Act 2003 | 2.140 |
| Part 9, item 52, subparagraph 717-15(1)(b)(i) | 2.146 |
| Part 9, item 53, subparagraph 717-15(1)(b)(i) | 2.259 |
| Part 9, item 54, paragraph 717-15(2)(b) | 2.261 |
| Part 9, item 55, subsection 717-15(3) | 2.261 |
| Part 9, item 56, section 717-22 | 2.148 |
| Part 9, item 56, subsection 717-22(2), item 1 in the table | 2.149 |
| Part 9, item 56, subsection 717-22(2), item 2 in the table | 2.150 |
| Part 9, item 56, section 717-28 | 2.152 |
| Part 10, item 57, subsection 721-10(2), item 10 in the table | 2.187, 2.191 |
| Part 10, item 57, subsection 721-10(2), item 15 in the table | 2.187 |
| Part 10, item 57, subsection 721-10(2), item 20 in the table | 2.187, 2.188 |
| Part 10, item 57, subsection 721-10(2), item 22 in the table | 2.189 |
| Part 10, item 58, subsection 721-10(3) | 2.169 |
| Part 10, item 59, subsection 721-15(3A) | 2.156 |
| Part 10, item 59, paragraph 721-15(3A)(a) | 2.159, 2.160 |
| Part 10, item 59, paragraph 721-15(3A)(b) | 2.159, 2.161 |
| Part 10, item 59, paragraph 721-15(3A)(c) | 2.159, 2.163 |
| Part 10, item 59, paragraph 721-15(3A)(d) | 2.159, 2.166, 2.168 |
| Part 10, item 60, subsection 721-25(1A) | 2.176 |
| Part 10, item 60, paragraph 721-25(1A)(b) | 2.179, 2.180 |
| Part 10, item 60, paragraph 721-25(1A)(c) | 2.182 |
| Part 10, item 60, subsection 721-25(1B) | 2.183 |
| Part 11, item 62, subsection 110-25(12) | 2.195 |
| Part 11, item 63, subsection 110-55(10) | 2.195 |
| Part 11, item 64 | 2.259 |
| Part 12, item 65, subsection 14A(1) | 2.201 |
| Part 12, item 65, subsection 14A(2) | 2.201 |
| Part 12, item 65, subsection 14A(3) | 2.203 |
| Part 12, item 65, subsection 14A(4) | 2.204 |
| Part 12, item 65, subsection 14A(5) | 2.205 |
| Part 13, item 67, subsection 705-47(1) | 2.225 |
| Part 13, item 67, subsection 705-47(2) | 2.227 |
| Part 13, item 67, subsection 705-47(3) | 2.235 |
| Part 13, item 67, subsection 705-47(4) | 2.236 |
| Part 13, item 67, subsection 705-47(5) | 2.237 |
| Part 13, item 68, heading to section 705-55 | 2.263 |
| Part 13, item 69, subparagraph 705-55(b)(iii) | 2.263 |
| Part 13, item 72, subsection 711-25(3) | 2.243 |
| Part 13, item 72, subsection 711-25(4) | 2.245 |
| Part 13, item 72, subsection 701-50(1) of the Income Tax (Transitional Provisions) Act 1997 | 2.246 |
| Part 13, item 74, subsection 715-900(1) | 2.219 |
| Part 13, item 74, subsection 715-900(2) | 2.221, 2.223 |
| Part 13, item 75, subsection 701-50(2) of the Income Tax (Transitional Provisions) Act 1997 | 2.247 |
| Part 13, item 75, subsection 701-50(3) of the Income Tax (Transitional Provisions) Act 1997 | 2.248 |
| Part 13, item 75, subsection 701-50(4) of the Income Tax (Transitional Provisions) Act 1997 | 2.251 |
| Part 13, item 76, subsection 702-4(1) of the Income Tax (Transitional Provisions) Act 1997 | 2.255 |
| Part 13, item 76, subsection 702-4(2) of the Income Tax (Transitional Provisions) Act 1997 | 2.256 |
| Part 13, item 76, subsection 702-4(3) of the Income Tax (Transitional Provisions) Act 1997 | 2.256 |
Schedule 3: Venture capital
| Bill reference | Paragraph number |
|---|---|
| Items 1 to 3 | 3.8 |
| Item 4 | 3.9 |
| Item 5 | 3.13 |
| Item 6 | 3.18 |
| Subitem 7(1) | 3.15 |
Schedule 4: FBT housing benefits
| Bill reference | Paragraph number |
|---|---|
| Item 1, subsection 135X(3) | 4.9 |
| Item 2 | 4.10 |
Schedule 5: CGT event K6 and demergers
| Bill reference | Paragraph number |
|---|---|
| Item 1, subsections 104-230(9A) and 104-230(9B) | 5.10 |
| Item 1, paragraphs 104-230(9A)(b) and 104-230(9B)(b) | 5.9 |
| Item 1, paragraphs 104-230(9A)(c) and 104-230(9B)(c) | 5.9 |
| Item 2 | 5.13 |
Schedule 6: Deductions for United Medical Protection Limited support payments
| Bill reference | Paragraph number |
|---|---|
| Item 2 | 6.9, 6.10 |
| Item 3 | 6.12 |
| Item 4 | 6.11 |
Schedule 7: Compulsory third party insurance
| Bill reference | Paragraph number |
|---|---|
| Item 1, subsection 78-40(2) | 7.6 |
| Item 2, paragraph 79-10(2)(c) | 7.8 |
| Item 3, subsection 79-15(4) | 7.12 |
| Item 4, subsection 79-25(2A) | 7.15 |
| Item 5, paragraph 79-50(2)(a) | 7.17 |
| Item 6, subsection 79-70(2) | 7.6 |
| Item 6, subsection 79-70(3) | 7.20 |
| Item 7, subsection 79-90(1) | 7.23 |
| Item 8, subsection 79-90(2) | 7.23 |
| Item 9, subsection 79-95(2) | 7.25 |
| Item 10, subsection 79-95(3) | 7.26 |
| Item 11, paragraph 80-5(1)(b) | 7.27 |
| Item 12, paragraph 80-40(1)(b) | 7.27 |
| Item 13, subparagraph 80-80(1)(b)(ii) | 7.27 |
| Item 14 | 7.28 |
Schedule 8: Public ambulances service
| Bill reference | Paragraph number |
|---|---|
| Items 1 to 5 | 8.11 |
| Items 6 and 7 | 8.17 |
| Item 8 | 8.20 |
| Items 9 and 10 | 8.19 |
| Item 11 | 8.21 |
Schedule 9: Overseas superannuation payments
| Bill reference | Paragraph number |
|---|---|
| Item 1 | 9.23 |
| Item 2 | 9.16 |
| Item 2, paragraph 27CAA(1)(c) | 9.24, 9.26 |
| Item 2, subsection 27CAA(2) | 9.25, 9.31, 9.32 |
| Item 2, subsection 27CAA(2), definition of 'additional contributions' | 9.29, 9.35 |
| Item 2, subsection 27CAA(2), definition of 'accumulated entitlement' | 9.34 |
| Item 2, subsection 27CAA(3) | 9.17 |
| Item 2, subsection 27CAA(4) | 9.18 |
| Item 2, subsection 27CAA(5) | 9.19 |
| Item 2, section 27CAB | 9.26, 9.27 |
| Item 4, paragraph 274(10)(d) | 9.18 |
| Item 5, section 533B | 9.21 |
| Item 6, section 607AA | 9.22 |
| Item 7 | 9.36 |
Schedule 10: Franked distributions received through certain partnerships and trustees
| Bill reference | Paragraph number |
|---|---|
| Items 1, 2, 16, 17 | 10.81 |
| Items 3 and 4 | 10.71 |
| Items 5 and 6 | 10.72 |
| Item 7, subsection 207-35(3) | 10.24 |
| Item 7, section 207-45 | 10.28 |
| Item 7, paragraphs 207-50(2)(a), (3)(a) and (4)(a) | 10.15 |
| Item 7, paragraph 207-50(2)(b) | 10.15 |
| Item 7, paragraphs 207-50(2)(c), (3)(c) and (4)(c) | 10.15 |
| Item 7, paragraph 207-50(3)(b) | 10.15 |
| Item 7, paragraph 207-50(4)(b) | 10.15 |
| Item 7, subsection 207-50(5) | 10.17 |
| Item 7, subsections 207-55(1) and (2) | 10.19 |
| Item 7, subsection 207-55(3) | 10.20 |
| Item 7, column 2 in item 3 in the table in subsection 207-55(3) | 10.21 |
| Item 7, section 207-57 | 10.22 |
| Item 8, subsection 207-90(1) | 10.30 |
| Item 8, subsection 207-90(2) | 10.31 |
| Item 8, subsection 207-95(1) | 10.32 |
| Item 8, subsection 207-95(5) | 10.36 |
| Item 8, subsection 207-95(6) | 10.37 |
| Items 9, 10 and 12 | 10.73 |
| Item 11, subsection 207-110(1) | 10.39 |
| Item 11, subsection 207-110(2) | 10.40 |
| Item 13 | 10.74 |
| Item 14, subsections 207-145(1) and (2) | 10.43 |
| Item 14, subsection 207-145(3) | 10.44 |
| Item 14, subsection 207-150(1) | 10.47 |
| Item 14, subsections 207-150(2) to (4) | 10.46 |
| Item 14, subsection 207-150(5) | 10.48 |
| Item 14, subsection 207-150(6) | 10.48 |
| Item 14, subsection 207-150(7) | 10.49 |
| Item 14, subsection 207-150(8) | 10.50 |
| Item 15, section 207-160 | 10.52 |
| Items 18 and 19 | 10.75 |
| Items 20 to 22 | 10.82 |
| Item 23 | 10.70 |
| Items 32 and 39, paragraphs 220-400(1)(d) and 220-405(1)(e) | 10.66 |
| Items 33 and 34 | 10.65 |
| Item 35, subsections 220-400(4) to (6) | 10.67 |
| Item 36, section 207-405 | 10.68 |
| Item 37, paragraph 220-405(1)(d) | 10.69 |
| Item 40, subsection 220-405(2) | 10.57 |
| Item 40, subsection 220-405(3) | 10.58 |
| Item 40, subsection 220-405(4) | 10.59 |
| Item 40, subsection 220-405(5) | 10.60 |
| Item 40, subsection 220-405(6) | 10.61 |
| Item 40, subsection 220-405(7) | 10.62 |
| Item 40, subsection 220-405(8) | 10.63 |
| Item 40, subsection 220-405(9) | 10.64 |
| Item 41 | 10.76 |
| Item 42 | 10.77 |
| Subitem 43(1) | 10.86 |
| Subitem 43(2) | 10.83 |
| Subitem 43(3) | 10.84 |
| Subitem 43(4) | 10.85 |
| Item 44 | 10.87 |
Schedule 11: Technical corrections
| Bill reference | Paragraph number |
|---|---|
| Items 1 to 4, section 160AFE | 11.6 |
| Item 5 | 11.8 |
Schedule 12: Personal service business determinations
| Bill reference | Paragraph number |
|---|---|
| Item 1, subsection 87-60(3) | 12.13 |
| Item 1, subsection 87-60(3A) | Table 12.1 |
| Item 1, subsection 87-60(3B) | Table 12.1 |
| Items 2, 3, 6 and 7 | 12.21 |
| Item 4, subsection 87-60(4) | Table 12.1 |
| Item 5, subsection 87-65(3) | 12.15 |
| Item 9 | 12.22 |
| Items 10 to 12, subsection 87-60(3), paragraph 87-60(3B)(a), section 87-60 | 12.17 |
| Items 13 to 15, subsection 87-65(3), paragraph 87-65(3B)(a), section 87-65 | 12.20 |
| Item 16 | 12.23 |
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