House of Representatives

Tax Laws Amendment (Political Contributions and Gifts) Bill 2008

Explanatory Memorandum

Circulated By the Authority of the Treasurer, the Hon Wayne Swan Mp

Index

Schedule 1 : Political contributions and gifts

Bill reference Paragraph number
Item 1, subsections 78A(2) to (4) of the ITAA 1936 1.18
Items 1, 3 and 4 1.13
Item 2, section 12-5 1.16
Items 2, 5 and 6 1.14
Item 3, section 26-22 1.10
Items 3, 11 and 12, section 26-22, subsections 110-38(6) and 110-55(9F) 1.9
Items 4 to 10, Subdivision 30-DA, subsections 30-5(1) and 30-15(2), and item 87 in the table in subsection 30-315(2) 1.8
Items 13 and 14, definition of 'independent candidate' and 'independent member' in subsection 995-1(1) of the ITAA 1997 1.17
Item 15 1.15


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