House of Representatives
Tax Laws Amendment (Improvements to Self Assessment) Bill (No. 2) 2005
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello MP)Index
Schedule 1: Assessments
| Bill reference | Paragraph number |
|---|---|
| Item 1, item 1 in the table in subsection 170(1) | 2.25 |
| Item 1, item 1 in the table in subsection 170(3) | 2.43 |
| Item 1, paragraph (f) in column 3 of item 1, paragraph (e) in column 3 of item 2 and paragraph (d) in column 3 of item 3 in the table in subsection 170(1) | 2.33 |
| Item 1, item 2 in the table in subsection 170(1) | 2.26 |
| Item 1, item 2 in the table in subsection 170(3) | 2.44 |
| Item 1, item 3 in the table in subsection 170(1) | 2.27 |
| Item 1, item 4 in the table in subsection 170(1) | 2.35 |
| Item 1, item 5 in the table in subsection 170(1) | 2.37 |
| Item 1, subsections 170(1) and (2) | 2.42 |
| Item 1, subsection 170(3) | 2.45 |
| Item 1, subsection 170(4) | 2.46 |
| Item 1, subsections 170(6) to (8) | 2.48 |
| Items 3 to 7, subsection 170(10) | 2.55 |
| Item 6, section 170, subsection 170(1) | 2.38 |
| Item 8, subsection 170(13) | 2.58 |
| Items 9 to 13, subsection 170(14) | 2.59 |
| Item 14, section 170A | 2.60 |
| Items 15 and 19 | 2.61 |
| Item 16, subsection 6(1) | 2.50 |
| Items 17 and 18, section 175A | 2.53 |
| Item 20, item 1 in the table in subsection 171A(1) | 2.64 |
| Item 20, item 2 in the table in subsection 171A(1) | 2.65 |
| Item 20, items 2 and 3, paragraph (a) in the table in subsection 171A(1) | 2.68 |
| Item 20, item 3 in the table in subsection 171A(1) | 2.66 |
| Item 20, item 4 in the table in subsection 171A(1) | 2.67 |
| Item 20 and item 4 in the table in subsection 171A(1) | 2.68 |
| Item 20, subsection 171A(2) | 2.70 |
| Item 21, subsections 170(9A), (9E) and (9F) | 2.54 |
| Items 21, 22, 26 and 27 | 2.71 |
| Items 23, 24, 33, 34 and 36, subsections 251R(6F) and (6FA) of the ITAA 1936, subsections 18-100(1) and 388 -65(3), Schedule 1 of the TAA 1953 | 2.72 |
| Items 25, 32 and 59 | 2.79 |
| Item 28, paragraphs 14ZW(1)(aa) and (aaa) of the TAA 1953 | 2.74 |
| Item 29, subsections 14ZW(1A) and (1AA) of the TAA 1953 | 2.75 |
| Items 30 and 31, paragraphs 14ZW(1B)(b) and 14ZW(1BA)(b) of the TAA 1953 | 2.76 |
| Items 35 and 37 | 2.80 |
| Items 38 to 45, sections 161AA, 166, 166A, 168 and 169 of the ITAA 1936 | 2.77 |
| Items 46 to 58, sections 18-15, 18 -20, 18-25, 18-27, 45-30 and 45 -865, Schedule 1 to the TAA 1953 and section 8K of the Taxation (Interest on Overpayments and Early Payments) Act 1983 | 2.78 |
Schedule 2: ATO advice
| Bill reference | Paragraph number |
|---|---|
| Item 1, section 357-55 of Schedule 1 to the TAA 1953 | 3.22 |
| Item 1, sections 357-60 and 357-70 of Schedule 1 to the TAA 1953 | 3.30 |
| Item 1, sections 357-60 and 361-5 of Schedule 1 to the TAA 1953 | 3.117 |
| Item 1, subsection 357-60(1) of Schedule 1 to the TAA 1953 | 3.23 |
| Item 1, paragraph 357-60(1)(b) of Schedule 1 to the TAA 1953 | 3.26 |
| Item 1, subsection 357-60(2) of Schedule 1 to the TAA 1953 | 3.27 |
| Item 1, section 357-65 of Schedule 1 to the TAA 1953 | 3.28 |
| Item 1, section 357-70 of Schedule 1 to the TAA 1953 | 3.29 |
| Item 1, subsection 357 -75(1) of Schedule 1 to the TAA 1953 | 3.31 |
| Item 1, subsection 357 -75(2) of Schedule 1 to the TAA 1953 | 3.32 |
| Item 1, section 357-80 of Schedule 1 to the TAA 1953 | 3.33 |
| Item 1, section 357-85 of Schedule 1 to the TAA 1953 | 3.34 |
| Item 1, section 357-90 of Schedule 1 to the TAA 1953 | 3.35 |
| Item 1, section 357-95 of Schedule 1 to the TAA 1953 | 3.36 |
| Item 1, section 357-100 of Schedule 1 to the TAA 1953 | 3.37 |
| Item 1, section 357-105 of Schedule 1 to the TAA 1953 | 3.39 |
| Item 1, section 357-110 of Schedule 1 to the TAA 1953 | 3.41 |
| Item 1, section 357-115 of Schedule 1 to the TAA 1953 | 3.42 |
| Item 1, section 357 -120 of Schedule 1 to the TAA 1953 | 3.45 |
| Item 1, section 357-125 of Schedule 1 to the TAA 1953 | 3.46 |
| Item 1, subsection 358-5(1) of Schedule 1 to the TAA 1953 | 3.47 |
| Item 1, subsection 358-5(2) of Schedule 1 to the TAA 1953 | 3.49 |
| Item 1, subsections 358 -5(2) and (4) of Schedule 1 to the TAA 1953 | 3.50 |
| Item 1, subsection 358-10(1) of Schedule 1 to the TAA 1953 | 3.52 |
| Item 1, subsection 358-10(2) of Schedule 1 to the TAA 1953 | 3.53 |
| Item 1, section 358-15 of Schedule 1 to the TAA 1953 | 3.54 |
| Item 1, section 358 -20 of Schedule 1 to the TAA 1953 | 3.55 |
| Item 1, section 359-5 of Schedule 1 to the TAA 1953 | 3.61 |
| Item 1, subsection 359-5(1) and section 359-20 of Schedule 1 to the TAA 1953 | 3.72 |
| Item 1, subsection 359-10(1) and section 359-30 of Schedule 1 to the TAA 1953 | 3.67 |
| Item 1, subsection 359 -10(2) of Schedule 2 to the TAA 1953 | 3.68 |
| Item 1, subsection 359 -10(3) of Schedule 1 to the TAA 1953 | 3.69 |
| Item 1, section 359-15 of Schedule 1 to the TAA 1953 | 3.71 |
| Item 1, subsections 359-25(1) to (3) of Schedule 1 to the TAA 1953 | 3.75 |
| Item 1, subsection 359-25(4) of Schedule 1 to the TAA 1953 | 3.76 |
| Item 1, subsection 359-35(1) of Schedule 1 to the TAA 1953 | 3.77 |
| Item 1, subsections 359-35(2) and (3) of Schedule 1 to the TAA 1953 | 3.78, 3.84 |
| Item 1, subsection 359-35(3) of Schedule 1 to the TAA 1953 | 3.80, 3.83 |
| Item 1, subsection 359-35(4) of Schedule 1 to the TAA 1953 | 3.85 |
| Item 1, paragraph 359 -40(1)(a) and subsections 359-40(2) and (3) of Schedule 1 to the TAA 1953 | 3.87 |
| Item 1, paragraph 359-40(1)(b) and subsections 359-40 (2) and (3) of Schedule 1 to the TAA 1953 | 3.88 |
| Item 1, subsection 359-40(4) of Schedule 1 to the TAA 1953 | 3.90 |
| Item 1, subsection 359-40(5) of Schedule 1 to the TAA 1953 | 3.91 |
| Item 1, section 359-45 of Schedule 1 to the TAA 1953 | 3.92 |
| Item 1, subsection 359-50(1) of Schedule 1 to the TAA 1953 | 3.94 |
| Item 1, subsection 359-50(2) of Schedule 1 to the TAA 1953 | 3.96 |
| Item 1, subsections 359-50(3) and (4) of Schedule 1 to the TAA 1953 | 3.95, 3.100, 3.110 |
| Item 1, subsections 359-55(1) and (3) of Schedule 1 to the TAA 1953 | 3.97 |
| Item 1, subsection 359-55(2) of Schedule 1 to the TAA 1953 | 3.99 |
| Item 1, subsection 359-55(4) of Schedule 1 to the TAA 1953 | 3.98 |
| Item 1, subsections 359-60(1) and (2) of Schedule 1 to the TAA 1953 | 3.100, 3.101 |
| Item 1, subsection 359-60(3) of Schedule 1 to the TAA 1953 | 3.102 |
| Item 1, subsections 359-65(1) and (2) of Schedule 1 to the TAA 1953 | 3.106 |
| Item 1, section 359-70 of Schedule 1 to the TAA 1953 | 3.108 |
| Item 1, section 360-5 of Schedule 1 to the TAA 1953 | 3.113 |
| Item 1, subsection 360 -5(1) of Schedule 1 to the TAA 1953 | 3.115 |
| Item 1, subsection 360 -5(2) of Schedule 1 to the TAA 1953 | 3.116 |
| Item 1, subsection 360 -5(3) of Schedule 1 to the TAA 1953 | 3.120 |
| Item 1, subsections 360 -5(3) and (4) of Schedule 1 to the TAA 1953 | 3.117 |
| Item 1, paragraph 360-5(3)(b) of Schedule 1 to the TAA 1953 | 3.122 |
| Item 1, subsection 360 -5(5) of Schedule 1 to the TAA 1953 | 3.118 |
| Item 1, section 360 -10 of Schedule 1 to the TAA 1953 | 3.125 |
| Item 1, subsection 361-5(1) of Schedule 1 to the TAA 1953 | 3.129 |
| Item 1, subsection 361-5(2) of Schedule 1 to the TAA 1953 | 3.133 |
| Item 1, subsection 361-5(3) of Schedule 1 to the TAA 1953 | 3.134 |
| Items 2 to 16, 18, 26 and 27 of Schedule 1 to the TAA 1953 | 3.135 |
| Items 17 and 19 to 25 of Schedule 1 to the TAA 1953 | 3.136 |
| Item 22, subsection 14ZY(1) of the TAA 1953 | 3.111 |
| Items 22, 24 and 25 of Schedule 1 to the TAA 1953 | 3.137 |
| Item 24, subsection 14ZYB of the TAA 1953 | 3.112 |
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).
