House of Representatives
Tax Laws Amendment (2009 Measures No. 4) Bill 2009
Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon Wayne Swan MP)Index
Schedule 1: Research and development
| Bill reference | Paragraph number |
| Item 1, paragraph 73J(1)(c) | 1.11 |
Schedule 2: Prescribed private funds
| Bill reference | Paragraph number |
| Items 1 and 22, paragraph 26(3)(ga) of the A New Tax System (Australian Business Number) Act 1999 and section 426-115 in Schedule 1 to the TAA 1953 | 2.75 |
| Items 2, 11, 13 to 16, subsection 6(1) of the ITAA 1936, paragraph 31-10(2)(b) and subsection 995-1(1) of the ITAA 1997, and subsection 2(1) of the TAA 1953 | 2.95 |
| Items 3 and 17, subsection 16(4) of the ITAA 1936 and subsection 3C(4) of the TAA 1953 | 2.80 |
| Items 4 and 10, section 30-15 and paragraph 31-10(1)(b) of the ITAA 1997 | 2.94 |
| Items 4 and 22, item 2 in the table in subsection 30-15(2) of the ITAA 1997 and Subdivision 426-D in Schedule 1 to the TAA 1953 | 2.23 |
| Items 4 and 22, item 2 in the table in subsection 30-15(2) of the ITAA 1997 and section 426-105 in Schedule 1 to the TAA 1953 | 2.24 |
| Items 5, 6 and 7, paragraph (c) of the cell in item 2 in the table in subsection 30-15(2), paragraph 30-17(1)(b) and subsection 30-125(1) of the ITAA 1997 | 2.25 |
| Item 7, subsection 30-125(1) of the ITAA 1997 | 2.32, 2.35 |
| Item 9, subsection 30-229(2) of the ITAA 1997 | 2.77 |
| Items 15 and 22, subsection 995-1(1) of the ITAA 1997 and section 426-110 in Schedule 1 to the TAA 1953 | 2.34 |
| Item 18, item 140 in the table in subsection 250-10(2) in Schedule 1 to the TAA 1953 | 2.96 |
| Item 22, section 426-105 in Schedule 1 to the TAA 1953 | 2.30, 2.31 |
| Item 22, subsections 426-120(1) and (2) in Schedule 1 to the TAA 1953 | 2.43 |
| Item 22, subsection 426-120(3) in Schedule 1 to the TAA 1953 | 2.45 |
| Item 22, subsection 426-120(4) in Schedule 1 to the TAA 1953 | 2.52 |
| Item 22, subsections 426-120(5) to (8) in Schedule 1 to the TAA 1953 | 2.50 |
| Item 22, section 426-125 in Schedule 1 to the TAA 1953 | 2.55 |
| Item 22, subsections 426-125(2), (4) and (6) in Schedule 1 to the TAA 1953 | 2.59 |
| Item 22, subsections 426-125(3), (5), (7) and (8) in Schedule 1 to the TAA 1953 | 2.60 |
| Item 22, subsections 426-130(1) and (2) in Schedule 1 to the TAA 1953 | 2.61 |
| Item 22, subsection 426-130(3) to (5) in Schedule 1 to the TAA 1953 | 2.62 |
| Item 22, section 426-135 in Schedule 1 to the TAA 1953 | 2.63 |
| Item 22, section 426-140 in Schedule 1 to the TAA 1953 | 2.65 |
| Item 22, section 426-145 in Schedule 1 to the TAA 1953 | 2.66 |
| Item 22, subsections 426-150(1) and (3) in Schedule 1 to the TAA 1953 | 2.67 |
| Item 22, subsection 426-150(2) in Schedule 1 to the TAA 1953 | 2.69 |
| Item 22, subsection 426-150(4) in Schedule 1 to the TAA 1953 | 2.70 |
| Item 22, section 426-160 in Schedule 1 to the TAA 1953 | 2.64 |
| Item 22, subsections 426-165(1) to (3) in Schedule 1 to the TAA 1953 | 2.71 |
| Item 22, subsection 426-165(4) in Schedule 1 to the TAA 1953 | 2.72 |
| Item 22, subsection 426-165(5) in Schedule 1 to the TAA 1953 | 2.73 |
| Item 22, subsection 426-165(6) in Schedule 1 to the TAA 1953 | 2.74 |
| Items 23 and 24, subsection 30-229(2A) of the ITAA 1997 and subsection 426-115(1) in Schedule 1 to the TAA 1953 | 2.93 |
| Item 26 | 2.92 |
| Items 27, 29 and 30 | 2.84 |
| Item 28 | 2.85 |
| Item 31 | 2.89 |
Schedule 3: Demutualisation of friendly societies
| Bill reference | Paragraph number |
| Item 1, paragraph 316-5(a) | 3.20 |
| Item 1, subparagraph 316-5(a)(i) | 3.21 |
| Item 1, subparagraph 316-5(a)(ii) | 3.22 |
| Item 1, paragraph 316-5(b) | 3.24 |
| Item 1, paragraph 316-5(c) | 3.25 |
| Item 1, paragraph 316-55(1)(a) | 3.33 |
| Item 1, subparagraph 316-55(1)(a)(ii) | 3.30 |
| Item 1, paragraph 316-55(1)(b) | 3.34 |
| Item 1, subsection 316-55(2) | 3.88 |
| Item 1, paragraphs 316-60(1)(a), (b) and (d) and subparagraph 316-60(c)(ii) | 3.89 |
| Item 1, paragraphs 316-60(1)(a), (b), and (d), paragraph 316-60(3)(a) and subparagraph 316-60(1)(c)(i) | 3.36 |
| Item 1, subsection 316-60(2) | 3.37, 3.41, 3.91 |
| Item 1, paragraph 316-60(2)(b) | 3.38, 3.90 |
| Item 1, paragraph 316-60(3)(b) | 3.39 |
| Item 1, section 316-65 | 3.54 |
| Item 1, subsection 316-65(1) | 3.53, 3.56, 3.59, 3.63 |
| Item 1, subsection 316-65(2) | 3.65 |
| Item 1, subsection 316-70(1) and paragraph 316-70(3)(a) | 3.60 |
| Item 1, subsection 316-70(1) and paragraph 316-70(3)(b) | 3.60 |
| Item 1, subsection 316-70(2). | 3.62 |
| Item 1, subsection 316-70(4) | 3.61 |
| Item 1, subsection 316-70(5) | 3.60 |
| Item 1, subsection 316-70(6) | 3.63 |
| Item 1, subsection 316-70(7) | 3.63 |
| Item 1, section 316-75 | 3.42 |
| Item 1, section 316-80 | 3.43 |
| Item 1, paragraph 316-80(a) | 3.44, 3.45 |
| Item 1, paragraph 316-80(b) | 3.46 |
| Item 1, subsections 316-105(1) and (2) | 3.50 |
| Item 1, subsections 316-105(1) and (2) and 316-115(3) | 3.70 |
| Item 1, subsections 316-105(1) and 316-115(1) | 3.49 |
| Item 1, subsection 316-105(3) | 3.48 |
| Item 1, subsections 316-105(3) and 316-115(3) | 3.69 |
| Item 1, subparagraphs 316-110(1)(a)(i) and (iii) | 3.49 |
| Item 1, subparagraphs 316-110(1)(a)(ii) and (iv) | 3.49 |
| Item 1, paragraphs 316-110(1)(b) and 316-110(1)(c) | 3.49 |
| Item 1, subsection 316-110(2) | 3.49 |
| Item 1, subsection 316-110(3) and section 316-115 | 3.49 |
| Item 1, subsection 316-115(2) | 3.52 |
| Item 1, subsections 316-115(2) and 316-200(1) | 3.92 |
| Item 1, subsection 316-115(3) | 3.51 |
| Item 1, subsections 316-155(1) and (2) | 3.68 |
| Item 1, subsection 316-155(3) | 3.68 |
| Item 1, subsection 316-155(4) | 3.67 |
| Item 1, subsection 316-155(5) | 3.68 |
| Item 1, section 316-160 | 3.75, 3.85 |
| Item 1, subsections 316-165(1) and (3) | 3.79 |
| Item 1, subsection 316-165(2) | 3.80 |
| Item 1, paragraph 316-165(2)(a) | 3.84 |
| Item 1, paragraph 316-165(2)(b) | 3.81 |
| Item 1, subsections 316-170(1) and (2) | 3.71 |
| Item 1, subsections 316-170(1) and (3) | 3.77 |
| Item 1, subsections 316-170(1) and (4) | 3.76 |
| Item 1, section 316-175 | 3.73 |
| Item 1, subsection 316-175(2) | 3.74 |
| Item 1, subsection 316-175(3) | 3.74 |
| Item 1, section 316-180 | 3.115 |
| Item 1, subsection 316-200(2) | 3.93 |
| Item 1, subsection 316-200(3) | 3.95 |
| Item 1, subsection 316-200(4) | 3.94 |
| Item 1, section 316-205 | 3.96 |
| Item 1, paragraphs 316-255(1)(a), (2)(a) and(2)(b) | 3.97 |
| Item 1, paragraphs 316-255(1)(a) and (2)(c) | 3.98 |
| Item 1, paragraphs 316-255(1)(b), (2)(a) and(2)(b) | 3.97 |
| Item 1, paragraphs 316-255(1)(b) and (2)(c) | 3.98 |
| Item 1, paragraphs 316-255(1)(c) and (2)(d) | 3.99 |
| Item 1, paragraphs 316-255(1)(d) and (2)(d) | 3.99 |
| Item 1, section 316-260 | 3.100 |
| Item 1, section 316-265 | 3.102 |
| Item 1, section 316-270 | 3.103 |
| Item 1, section 316-275 | 3.104 |
| Item 2 | 3.22 |
| Items 2 and 3 | 3.108 |
| Items 4, 23 and 24 | 3.107 |
| Item 5 | 3.109 |
| Item 6 | 3.110 |
| Items 7 to 10 | 3.111 |
| Items 11 to 14 | 3.112 |
| Item 15 | 3.39 |
| Item 16 | 3.113 |
| Item 17 | 3.114 |
| Item 18 | 3.116 |
| Item 19, subsection 197-38(1) | 3.104 |
| Item 19, subsections 197-38(2) and (3) | 3.106 |
| Items 20 and 21 | 3.117 |
| Item 22 | 3.21, 3.118 |
Schedule 4: Consolidation
| Bill reference | Paragraph number |
| Items 1 to 3, subsections 104-520(3) and 243-35(2) of the ITAA 1997 and subsection 245-105(1) in Schedule 2C to the ITAA 1936 | 4.27 |
| Item 4, item 1 in the table in subsection 707-415(2) | 4.14, 4.15 |
| Item 4, item 2 in the table in subsection 707-415(2) | 4.17, 4.18 |
| Item 4, item 3 in the table in subsection 707-415(2) | 4.20, 4.21 |
| Item 4, subsection 707-415(1) | 4.10 |
| Item 4, subsection 707-415(2) | 4.11 |
| Item 4, subsection 707-415(3) | 4.12 |
| Item 4, subsection 707-415(4) | 4.16 |
| Item 4, subsection 707-415(5) | 4.19 |
| Item 4, subsection 707-415(6) | 4.22 |
| Item 4, subsection 707-415(7) | 4.13 |
| Item 5 | 4.23 |
Schedule 5: Minor amendments
| Bill reference | Paragraph number |
| Item 1, subsection 4(1) | 5.16 |
| Items 2 and 3, subsection 4(1) | 5.16 |
| Items 4, 5, 10 and 11, subsections 162B(5), 165A(11) and (12) | 5.16 |
| Items 6 and 7, paragraphs 165A(1)(b) and (2)(b), items 7 to 9, subsections 165A(3) and (4) | 5.16 |
| Item 12, subsection 3(1) | 5.16 |
| Item 13, subsection 3A(1) | 5.16 |
| Items 14 to 16, subsection 3(1) | 5.16 |
| Item 17, subsection 7(1) | 5.16 |
| Item 18, subsection 7(1) | 5.16 |
| Item 19, paragraph 47(8)(b) | 5.16 |
| Item 20, subsection 136(1) | 5.16 |
| Items 21 to 43 and 45 to 50, subsection 6(1) | 5.16 |
| Item 44, subsection 6(1) | 5.16 |
| Items 51 and 52, paragraph 16(4)(e) | 5.16 |
| Item 53, paragraph 16(4)(ea) | 5.16 |
| Items 54 to 56, paragraph 16(4)(f) | 5.16 |
| Item 57, paragraph 16(4)(f) | 5.16 |
| Items 58 and 59, paragraph 16(4)(fc) | 5.16 |
| Items 60 and 61, paragraph 16(4)(h) | 5.16 |
| Items 62 and 63, paragraph 16(4)(hb) | 5.16 |
| Items 64 and 65, paragraph 16(4)(hd) | 5.16 |
| Items 66 to 68, paragraph 16(4)(j) | 5.16 |
| Items 69 and 70, subsections 16(5B) and (5C) | 5.16 |
| Items 71 to 73, subsections 23AF(11) to (14) and (18) | 5.16 |
| Item 74, subsection 73A(6) | 5.16 |
| Items 75 to 101, subsections 124K(1), (1A), (1B), (1D), 124ZAA(1) and (11) and 124ZAB(1), paragraph 124ZAB(2)(c), subsections 124ZAB(3) to (5), paragraph 124ZAB(6)(a), subsections 124ZAB(6A) and (7) and 124ZAC(1), paragraph 124ZAC(2)(c), subsections 124ZAC(3) and (5), section 124ZAD and subsections 124ZADAA(1), 124ZADAB(1) and (2) | 5.16 |
| Item 102, subsection 159J(6) | 5.16 |
| Item 103, subsection 159J(6) | 5.16 |
| Item 104, subsection 202CB(6) | 5.16 |
| Items 105 and 107, subsections 202CB(7) and 202CE(8) | 5.16 |
| Item 106, subsection 202CE(7) | 5.16 |
| Item 108, paragraph 251R(5)(d) | 5.16 |
| Items 109 to 111, paragraph 251U(1)(f) | 5.16 |
| Item 112, subsection 264AA(1) | 5.16 |
| Item 113, section 25-7 (note) | 5.16 |
| Item 114, item 2.1.7 in the table in subsection 30-25(1) and items 115 and 116, paragraphs 30-30(1)(c) and (d) | 5.16 |
| Item 117, section 30-75 | 5.16 |
| Items 118 to 121, item 9.1.2 in the table in subsection 30-80(1), paragraphs 30-85(2)(a) and (b) and subsection 30-85(5) | 5.16 |
| Items 122 to 124, 148 and 149, subsections 30-210(1), 30-230(5), 30-235(1) and 30-289(4), section 30-295, subsections 30-300(7), 30-305(1) and (4), 30-310(1) and paragraphs 375-865(2)(b), 376-10(1)(b) and (c), 376-230(1)(a) and (b) and 376-240(3)(d) | 5.16 |
| Items 125 to 129, section 30-287, subsections 30-289(4), 30-289A(3), 30-289B(1) and (4), and 30-289C(1) | 5.16 |
| Items 130 to 135, section 30-295 and subsections 30-295, 30-300(6) and (7), 30-305 (1) and (4) and 30-310(1) | 5.16 |
| Item 136, subsection 34-25(1) | 5.16 |
| Item 137, section 34-65 | 5.16 |
| Items 138 and 139, item 10 in the table in subsection 40-180(2), item 11 in the table in subsection 40-300(2) | 5.16 |
| Item 140, paragraph 40-670(1)(a) | 5.16 |
| Items 141 and 142, paragraphs 40-670(1)(a) and (b) | 5.16 |
| Items 143 and 144, paragraph 51-32(3)(b), subsection 51-32(3) | 5.16 |
| Item 145, subsection 52-131(9) (note) | 5.16 |
| Items 146 and 147, subsections 61-630(3) and (5) | 5.16 |
| Items 150 to 168 and 171 and 172, sections 396-5 and 396-40, subsections 396-65(1) and (2), section 396-70, subsections 396-70(1) and (5) to (7), 396-75(1) and (2), 396-80(1) and (4), paragraph 396-80(5)(b), subsection 396-90(2) and sections 396-100, 396-105 and 396-110 | 5.16 |
| Items 169 and 170, section 396-105 | 5.16 |
| Items 173 to 204, subsection 995-1(1) | 5.16 |
| Items 205 to 208, section 3-10, subsection 30-15(1) and section 30-20 | 5.16 |
| Items 209 to 211, section 2 | 5.16 |
| Items 212 to 226, subsections 18(2) and (3) and 20(1), paragraph 20(2)(b), subsections 20(7) and (8), and paragraph 20(12)(a) | 5.16 |
| Item 227, subsection 36B(1) | 5.16 |
| Items 228 to 230, subsections 36B(2), (3) and (5) and 108(5) | 5.16 |
| Items 231 and 232, section 3, subsection 6(1) | 5.16 |
| Items 233 to 236, subsections 2(1) and 14Q(1), subparagraph 14S(4)(b)(i) and subsection 14S(5) | 5.16 |
| Items 237 and 238, section 995-1, clause 2 | 5.16 |
| Item 244, Schedule 1, paragraph (g) | Table 5.3 |
| Item 245, section 39B | Table 5.2 |
| Items 246 to 257, Part IV, sections 14ZZN, 14ZZO, 14ZZP and 14ZQ (definition of 'appealable objection decision'), subsections 3(1), 3(2), 3B(4) (definition of 'this Act') and 3C(9) (definition of this Act), and paragraphs 3B(1AA)(a), 8J(2)(p), 14ZR(1)(a), 14ZZ(a) to (c) and 14ZZ(1)(a) and (b) | Table 5.1 |
| Item 258, subsection 770-135(1) | Table 5.4 |
| Items 259 and 260, section 770-1 | Table 5.5 |
| Items 261 to 267, paragraphs 770-5(1)(a) and (b), subsection 770-5(3), and section 770-10 | Table 5.5 |
| Items 268 and 269, section 770-30 | Table 5.5 |
| Items 274 to 276, paragraphs 770-95(b) and (c), section 770-95 (notes 1 and 2), subsections 770-100(2) and (3), paragraphs 770-165(1)(a) and (b), subsection 770-165(3), section 770-170 (heading) | Table 5.5 |
| Items 277 to 281, paragraphs 770-165(1)(a) and (b), subsection 770-165(3), and section 770-170 | Table 5.5 |
| Item 282 | 5.18 |
| Items 283 to 287, subsection 25(2) (note 1), and section 41 | Table 5.6 |
| Items 288 to 292, sub-subparagraph 10(3)(a)(v)(B), and paragraph 10(3D)(c) | Table 5.7 |
| Items 293 and 296 to 303, subsection 42(1) | Table 5.7 |
| Items 294 and 295, subparagraphs 42(1)(a)(i) and (b)(ii) | Table 5.7 |
| Items 304 and 305, section 148 | Table 5.7 |
| Item 306, subsection 6(1) | Table 5.8 |
| Item 307 | Table 5.8 |
| Items 308 to 310, subsections 16(5BA) and (5C), and paragraph 16(5C)(a) | Table 5.8 |
| Items 311 to 312, paragraphs 82KZL(1)(a) and (b) and 82KZL(2)(a) | Table 5.8 |
| Item 313, paragraph 99H(1)(c) | Table 5.8 |
| Items 314 and 315, subsections 128W(1) to (3) and (7) | Table 5.8 |
| Item 316 | Table 5.8 |
| Item 317, paragraph 161AA(d) | Table 5.8 |
| Item 318 | Table 5.8 |
| Item 319, item 2.1.7 in the table in subsection 30-25(1) | Table 5.9 |
| Item 320, subsection 30-86(4) | Table 5.9 |
| Item 321, subsection 40-425(2) | Table 5.9 |
| Items 322, 323 and 341, paragraphs 54-10(1)(e) and (1A)(e), subsections 54-10(2) and 995-1(1) | Table 5.9 |
| Item 324, subsection 124-10(3) (note 2) | Table 5.9 |
| Items 325 and 326, subsection 124-140(1) | Table 5.9 |
| Items 327 and 328, subparagraphs 130-90(3)(a)(i) and (ii) and paragraph 130-90(3)(c) | Table 5.9 |
| Items 329 to 335, subsections 149-30(1) and (2), 152-110(1), subparagraph 152-125(1)(a)(iii), paragraph 152-125(1)(a) | Table 5.9 |
| Item 336 | Table 5.9 |
| Items 337 and 338, paragraph 855-20(a) | Table 5.9 |
| Item 339, item 3 in the table in subsection 960-190(1) | Table 5.9 |
| Item 340, section 995-1, paragraphs (a) and (b) for the definition of 'legal personal representative' | Table 5.9 |
| Item 342, subsections 16(4) and (5) | Table 5.10 |
| Item 343, item 14 of Schedule 7 | Table 5.11 |
| Items 1070 to 1090, subsection 2(1), paragraphs 3ED(1)(b)(i) and (ii) and (3)(a)(i), (ii) and (b)(i) and subsection 3ED(5), clause 2 | 5.16 |
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