House of Representatives
Tax Laws Amendment (2005 Measures No. 4) Bill 2005
Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon Peter Costello MP)Index
Schedule 1: Child care tax offset
Bill reference | Paragraph number |
---|---|
Item 1, section 13-1 | 1.33 |
Item 2, section 61-460 | 1.8 |
Item, 2, section 61-465 | 1.12 |
Item 2, subsection 61-470(1) | 1.13 |
Item 2, subsection 61-470(2) | 1.14 |
Item 2, subsection 61-475(1) | 1.16 |
Item 2, subsection 61-475(2) | 1.18 |
Item 2, section 61-480 | 1.19 |
Item 2, subsection 61-480(3) | 1.20 |
Item 2, subsection 61-480(4) | 1.21 |
Item 2, section 61-485 | 1.22 |
Item 2, subsection 61-490(1) | 1.23 |
Item 2, subsection 61-490(2) | 1.24 |
Item 2, subsection 61-490(3) | 1.25 |
Item 2, section 61-495 | 1.22, 1.26 |
Item 2, subsections 61-496(1) and (2) | 1.27 |
Item 2, subsections 61-496(3) and (4) | 1.28 |
Item 2, section 61-497 | 1.29 |
Item 3, subsection 65-25(2) | 1.34 |
Item 4, section 960-265 | 1.35 |
Items 5 to 10, subsection 995-1(1) | 1.32 |
Item 11, section 169A | 1.39 |
Items 12 and 13, sections 45-340 and 45-375 | 1.36 |
Item 14 | 1.31 |
Schedule 2: Deductible gift recipients
Bill reference | Paragraph number |
---|---|
Items 1 to 3 and 5 | 2.5 |
Items 1, 4, 7 and 12 | 2.6 |
Items 1 to 8 | 2.10 |
Items 2 and 8 | 2.7 |
Items 3 and 10 | 2.8 |
Items 5 and 11 | 2.9 |
Items 4 and 12 | 2.11 |
Schedule 3: Secrecy provisions
Bill reference | Paragraph number |
---|---|
Item 1 | 3.5 |
Item 2 | 3.5 |
Item 5 | 3.9 |
Schedule 4: Wine equalisation tax
Bill reference | Paragraph number |
---|---|
Item 1 | 4.28 |
Items 2 and 3 | 4.26 |
Item 4, subsection 17-10(2A) | 4.26 |
Item 4, subsection 17-10(2B) | 4.27 |
Item 5 | 4.29 |
Item 6 | 4.29 |
Item 7 | 4.28 |
Item 8 | 4.16 |
Item 9 | 4.16 |
Item 10, subsection 19-7(1) | 4.19 |
Item 10, subsection 19-7(2) | 4.20 |
Item 10, subsections 19-7(3) to (5) | 4.21 |
Item 10, subsection 19-7(6) | 4.22 |
Item 10, subsection 19-7(7) | 4.23 |
Item 10, section 19-8 | 4.24 |
Item 10, section 19-9 | 4.25 |
Items 11 and 12 | 4.18 |
Item 13, subsection 19-10(3) | 4.18 |
Item 13, subsection 19-10(4) | 4.17 |
Item 14 | 4.9 |
Item 15, subsection 19-15(1A) | 4.9 |
Item 15, subsection 19-15(1B) | 4.12 |
Item 15, subsection 19-15(1C) | 4.10 |
Item 15, subsection 19-15(C) | 4.11 |
Item 16 | 4.13 |
Item 17 | 4.14 |
Item 18 to 21 | 4.30 |
Item 22 | 4.31 |
Items 23 and 24 | 4.16 |
Item 25 | 4.32 |
Item 26 | 4.34 |
Item 27 | 4.35 |
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).