Senate

Tax Laws Amendment (Small Business and General Business Tax Break) Bill 2009

Tax Laws Amendment (Small Business and General Business Tax Break) Act 2009

Revised Explanatory Memorandum

(Circulated by the authority of the Treasurer, the Hon Wayne Swan MP)
This memorandum takes account of amendments made by the house of representatives to the bill as introduced

Index

Schedule 1: Additional deduction for certain new business investment

Bill reference Paragraph number
Items 1 to 4, section 41-1 1.31
Item 4, section 41-5 1.29
Item 4, paragraphs 41-10(1)(a) and (b) 1.36
Item 4, paragraph 41-10(1)(b) 1.64
Item 4, paragraph 41-10(1)(d) 1.80
Item 4, paragraph 41-10(1)(d) 1.122
Item 4, paragraph 41-10(2) and (3)(c) 1.46
Item 4, paragraph 41-10(3)(aa) and (3)(ab) 1.48
Item 4, paragraph 41-10(3)(a) 1.52
Item 4, paragraph 41-10(3)(b) 1.56
Item 4, paragraph 41-10(4)(a) 1.81
Item 4, paragraph 41-10(4)(b) 1.82
Item 4, paragraph 41-10(4)(c) 1.87
Item 4, subsection 41-15(1)(c) 1.133
Item 4, paragraph 41-15(1)(b) and subsections 41-15(3) and (4) 1.138
Item 4, subsection 41-15(2) 1.134
Item 4, subsection 41-25(1) 1.100
Item 4, paragraph 41-20(1)(a) 1.89
Item 4, paragraph 41-20(1)(b) 1.101
Item 4, paragraph 41-20(1)(c) 1.115
Item 4, paragraph 41-20(1)(d) 1.118
Item 4, paragraph 41-20(1)(e) and section 41-30 1.59
Item 4, paragraph 41-20(1)(f) 1.121
Item 4, subsection 41-20(2) 1.119
Item 4, subsection 41-20(3) 1.62
Item 4, subsection 41-20(4) 1.98
Item 4, subsection 41-20(5) 1.99
Item 4, subsections 41-25(2) and (3) 1.111
Item 4, subsection 41-25(3A) and (3B) 1.107
Item 4, subsection 41-25(4) 1.113
Item 4, section 41-30 1.114
Item 4, section 41-35 1.77
Item 4, paragraph 41-35(a) 1.79

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