House of Representatives
Tax Laws Amendment (2006 Measures No. 5) Bill 2006
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello MP)Index
Schedule 1: Fringe benefits tax amendments
| Bill reference | Paragraph number |
| Item 1, paragraph 58P(1)(e) | 1.13 |
| Item 2, paragraphs 62(1)(a) and (b) | 1.18 |
| Items 3 and 5, subsections 135P(1) and 135Q(2) | 1.15 |
| Item 4, examples 1 and 2 in subsection 135P(1) | 1.16 |
| Item 6, subsection 140(2A) | 1.22 |
| Item 7 | 1.24 |
Schedule 2: GST car and pharmaceutical concessions
| Bill reference | Paragraph number |
| Item 1, subsection 38-50(4A) | 2.11 |
| Items 2 and 3, subparagraph 38-505(1)(b)(iv) | 2.14 |
Schedule 3: Removing part-year tax-free threshold for taxpayers who have ceased to be full-time students
| Bill reference | Paragraph number |
| Items 1 to 8 | 3.7 |
| Item 9 | 3.8 |
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).
