House of Representatives
Tax Laws Amendment (2008 Measures No. 6) Bill 2008
Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon Wayne Swan MP)Index
Schedule 1: CGT roll-overs for corporate restructures
| Bill reference | Paragraph number |
| Items 1 and 2, item 2A in the table in section 112-53 and section 124-784B | 1.40 |
| Item 2, subsection 124-784A(1) | 1.17 |
| Item 2, subparagraph 124-784A(1)(a)(i) | 1.20 |
| Item 2, subparagraph 124-784A(1)(a)(ii) | 1.22, 1.26 |
| Item 2, paragraph 124-784A(1)(b) and steps 1 and 3 in the method statement in subsection 124-784A(2) | 1.27 |
| Item 2, step 2 in the method statement in subsection 124-784A(2) | 1.28 |
| Item 2, subsection 124-784A(3) | 1.29, 1.53 |
| Item 2, subsection 124-784A(4) | 1.33 |
| Item 2, subsection 124-784A(5) | 1.34, 1.35 |
| Items 2 and 5, subsection 124-784A(6) and the definition of 'officially quoted price' in subsection 995-1(1) | 1.30 |
| Items 2 and 5, subsection 124-784A(7) and the definition of 'officially quoted price' in subsection 995-1(1) | 1.32 |
| Item 2, paragraph 124-784B(1)(a) | 1.41 |
| Item 2, subsections 124-784B(2) and (6) | 1.42 |
| Item 2, step 1 of the method statement in subsection 124-784B(2) | 1.45 |
| Item 2, step 2 of the method statement in subsection 124-784B(2) | 1.46 |
| Item 2, step 3 of the method statement in subsection 124-784B(2) | 1.47 |
| Item 2, step 4 of the method statement in subsection 124-784B(2) | 1.48 |
| Item 2, step 5 of the method statement in subsection 124-784B(2) | 1.51 |
| Item 2, subsection 124-784B(3) | 1.54 |
| Item 2, subsection 124-784B(4) | 1.49 |
| Item 2, subsection 124-784B(5) | 1.50 |
| Item 2, subsection 124-784B(7) | 1.52 |
| Item 2, section 124-784C | 1.68 |
| Item 2, subsection 124-784C(2) | 1.69 |
| Item 2, subsection 124-784C(3) | 1.70 |
| Item 3, subsection 124-795(4) | 1.36 |
| Item 4, subsections 715-910(1) and (2) | 1.58 |
| Item 4, subsections 715-910(3) and 715-920(3) | 1.73 |
| Item 4, section 715-915 | 1.61 |
| Item 4, subsection 715-920(1) | 1.63 |
| Item 4, subsection 715-920(2) | 1.64 |
| Item 4, section 715-925 | 1.66 |
| Subitem 6(1) | 1.78 |
| Subitem 6(2) | 1.79 |
| Subitem 6(3) | 1.80 |
Schedule 2: Mutual assistance in collection
| Bill reference | Paragraph number |
| Item 1 | 2.19 |
| Items 3 and 4 | 2.20 |
| Item 5, paragraph 255-35(5)(a) | 2.16 |
| Item 5, paragraph 255-35(5)(b) | 2.17 |
| Items 6 and 7 | 2.12 |
| Item 8 | 2.26 |
Schedule 3: Late payment offset for superannuation guarantee contributions
| Bill reference | Paragraph number |
| Item 1, subparagraph 23A(1)(a)(i) | 3.9 |
| Item 1, subparagraph 23A(1)(a)(ii) | 3.9 |
| Item 2 | 3.9 |
| Item 3 | 3.12, 3.19 |
| Item 4 | 3.19 |
| Item 5 | 3.21 |
Schedule 4: Minor amendments
| Bill reference | Paragraph number |
| Item 1, section 195-1 | Table 4.1 |
| Items 2 and 3, subsections 5C(3) and (4) | Table 4.2 |
| Item 4 | Table 4.2 |
| Item 5, subparagraph 58PB(4)(c)(i) | Table 4.2 |
| Item 6, paragraph 23AB(5)(a) | Table 4.3 |
| Item 7, subsection 23AG(1) | Table 4.3 |
| Item 8, subsection 73A(6) (definition of 'Research Secretary') | Table 4.3 |
| Item 9, subsection 82KZMGA(1) | Table 4.3 |
| Item 10, subsection 102T(27) (unit trust distribution) | Table 4.3 |
| Items 11, 12, 13, 15, 21, 22, 23, 27, 28, subsections 20-55(1) (item 1 in the table ), 20-55(1) (item 6 in the table), 25-5(8), 36-17(5) (example), 43-50(1) and (2) and 290-90(2) (note 2), sections 43-210 (step 6), 43-215 (step 4) and 240-55 (heading) | Table 4.4 |
| Item 14, paragraph 25-7(b) | Table 4.4 |
| Items 16 and 18, subsections 40-340(1) and (2) | Table 4.4 |
| Item 17 | Table 4.4 |
| Items 19 and 20, subsection 40-340(5) | Table 4.4 |
| Item 24, subsection 116-30(2B) | Table 4.4 |
| Item 25 | Table 4.4 |
| Item 26, subsection 122-50(1) example | Table 4.4 |
| Items 29 to 31, section 707-310 | Table 4.4 |
| Items 32 to 35, subsection 711-30(3) | Table 4.4 |
| Item 35, paragraph 23(2)(c) | Table 4.5 |
| Item 36 | Table 4.5 |
| Item 37, section 16-5 in Schedule 1 | Table 4.6 |
| Item 38, paragraph 20-35(2)(b) in Schedule 1 | Table 4.6 |
| Item 39 | Table 4.6 |
| Items 40 to 43, section 45-450 in Schedule 1 | Table 4.6 |
| Item 44 | Table 4.6 |
| Item 45, subsection 3(1) | Table 4.7 |
| Item 46 | Table 4.7 |
| Items 47 to 49, paragraph 10(a), subsections 9(2) and (3) and 10(1) | Table 4.7 |
| Item 50 | Table 4.7 |
| Item 51, item 14 of Schedule 1 | Table 4.8 |
| Item 52, subparagraphs 26-50(3)(b)(iv), 215-10(1)(b)(ii) and 215-10(2)(a)(ii), paragraphs 52-105(3)(b), 149-15(1)(b), 152-40(1A)(a), 215-10(1)(b), 215-10(1)(c), 295-485(1)(a), 320-107(1)(a) and subsections 30-15(2) and 52-70(b) | Table 4.4 |
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