House of Representatives

Tax Laws Amendment (2009 Budget Measures No. 1) Bill 2009

Tax Laws Amendment (2009 Budget Measures No. 1) Act 2009

Explanatory Memorandum

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

Index

Schedule 1: Exemption of income derived from foreign service

Bill reference Paragraph number
Item 1, subsection 23(1AA) 1.18
Item 1, paragraph 23AG(1AA)(b) 1.23
Item 1, paragraph 23AG(1AA)(c) 1.28
Item 1, paragraph 23AG(1AA)(d) 1.32
Item 1, paragraph 23AG(1AA)(e) 1.33
Item 2, paragraphs 2(a) and (b) and subitem 3 1.36

Schedule 2: Government Co-contribution for Low Income Earners

Bill reference Paragraph number
Item 1, paragraph 9(1)(b) 2.9
Item 3, paragraph 9(1)(c) 2.11
Item 3, paragraph 9(1)(d) 2.13
Item 3, paragraph 9(1)(e) 2.15
Item 4, subsection 10(1A) 2.10
Item 5, subsection 10(1B) 2.12
Item 5, subsection 10(1C) 2.14
Item 5, subsection 10(1D) 2.16
Item 6, subsection 10(2) 2.17
Item 7 2.18

Schedule 3: Excess contributions tax

Bill reference Paragraph number
Item 1, paragraphs 292-20(2)(a) and (b) of the ITAA 1997 3.14
Item 1, paragraph 292-20(2)(c) of the ITAA 1997 3.15
Item 1, paragraph 292-20(2)(d) of the ITAA 1997 3.16
Item 2, paragraphs 292-85(2)(a) and (b) of the ITAA 1997 3.28
Item 2, paragraph 292-85(2)(b) of the ITAA 1997 3.29
Item 4, subsection 292-170(8) of the ITAA 1997 3.24
Item 4, paragraph 292-170(8)(d) of the ITAA 1997 3.26
Item 4, subsection 292-170(9) of the ITAA 1997 3.27
Item 7, subsection 960-285(3A) of the ITAA 1997 3.17
Item 11, paragraphs 292-20(2)(a) and (b) of the Income Tax (Transitional Provisions) Act 1997 3.20
Item 11, paragraphs 292-20(2)(c) to (e) of the Income Tax (Transitional Provisions) Act 1997 3.21

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