House of Representatives

Tax Laws Amendment (Resale Royalty Right for Visual Artists) Bill 2009

Tax Laws Amendment (Resale Royalty Right for Visual Artists) Act 2009

Explanatory Memorandum

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

Index

Schedule 1: Resale royalty right for visual artists

Bill reference Paragraph number
Items 1 and 2 1.32
Items 3 and 4 1.33
Item 5 1.34
Item 7, section 15-23 1.18
Item 8, section 51-43 1.26
Item 8, paragraphs 51-43(2)(a) and (b) 1.27
Item 8, paragraph 51-43(2)(c) 1.28
Item 8, subsection 51-45(1) 1.12
Item 8, paragraph 51-45(2)(a) 1.13
Item 8, paragraph 51-45(2)(b) 1.15
Item 8, paragraph 51-45(2)(c) 1.14
Item 9 1.30
Item 10 1.20
Item 10, subsection 410-50(1) 1.21
Item 10, subsections 410-50(2) and (3) 1.22
Item 11 1.16
Item 12 1.35
Items 13 and 14 1.25
Items 15 to 17 1.31
Item 18 1.36
Item 19 1.23

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