House of Representatives

Tax Laws Amendment (Education Refund) Bill 2008

Tax Laws Amendment (Education Refund) Act 2008

Explanatory Memorandum

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

Index

Schedule 1 : Education expenses tax offset

Bill reference Paragraph number
Item 1, section 169B of the A New Tax System (Family Assistance ) ( Administration) Act 1999 1.51
Item 1, subsection 169B(3) of the A New Tax System (Family Assistance ) ( Administration) Act 1999 1.52
Item 2, section 13-1 1.46
Item 3, Subdivision 61-M 1.8
Item 3, section 61-610 1.9
Item 3, subsection 61-610(2) 1.12, 1.13
Item 3, subsection 61-620(1) 1.10
Item 3, subsection 61-620(2) 1.11,
Item 3, subsection 61-620(3) 1.14
Item 3, subsection 61-620(4) 1.15
Item 3, section 61-630 1.16, 1.17
Item 3, subsection 61-640(1) 1.18
Item 3, paragraphs 61-640(2)(a) and (b) 1.23
Item 3, paragraphs 61-640(2)(c) and 61-640(3)(a) 1.24
Item 3, paragraph 61-640(3)(b) 1.25
Item 3, subsection 61-640(4) 1.19
Item 3, subsection 61-650(1) 1.27
Item 3, subsection 61-650(2) 1.30, 1.31
Item 3, subsection 61-650(3) 1.31, 1.33
Item 3, subsection 61-660(1) 1.34, 1.35
Item 3, paragraph 61-660(1)(a) 1.26
Item 3, subsection 61-660(2) 1.36
Item 3, section 61-670 1.37
Item 3, subsection 61-670(2) 1.38
Item 3, subsection 61-670(3) 1.39
Item 3, subsection 61-670(4) 1.40
Item 3, paragraph 61-670(4)(d) 1.41
Item 3, paragraph 61-670(4)(e) 1.41
Item 3, subsections 61-670(5) and (6) 1.42, 1.43, 1.44
Item 3, section 61-680 1.28
Item 3, subsection 61-680(2) 1.29
Item 4, section 67-25 1.47
Item 5, section 960-265 1.48
Item 6, section 208A of the Social Security (Administration) Act 1999 1.54
Item 6, subsection 208A(3) of the Social Security (Administration) Act 1999 1.55
Item 7, section 356A of the Student Assistance Act 1973 1.57
Item 7, subsection 356A(3) of the Student Assistance Act 1973 1.58
Items 8 and 9, sections 45-340 and 45-375 of Schedule 1 to the TAA 1953 1.49
Item 10 1.45

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