House of Representatives

Tax Laws Amendment (Budget Measures) Bill 2008

Explanatory Memorandum

Circulated by the authority of the Treasurer, the Hon Wayne Swan MP

Index

Schedule 1: Fringe benefits tax and employee share schemes

Bill reference Paragraph number
Item 2, subsection 41(2) 1.17
Item 4, subsection 58X(2) 1.19
Item 4, subsection 58X(3) 1.20
Item 4, subsection 58X(4) 1.21
Item 5 1.27
Item 6, subsection 51AH(3) 1.24
Item 8, subsection 40-45(2) 1.23
Item 9 1.28
Item 11 2.15, 2.16
Item 12 2.17
Item 13 2.19
Item 14 2.18
Item 15 2.20
Subitem 3(1) 1.25
Subitem 3(2) 1.26

Schedule 2 : In-house software

Bill reference Paragraph number
Item 1, subsection 40-95(7) 3.17
Item 2 3.21


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