Senate
Tax Laws Amendment (2010 Measures No. 3) Bill 2010
Revised Explanatory Memorandum
Circulated By the Authority of the Treasurer, the Hon Wayne Swan MPIndex - Schedule 2: Thin capitalisation
Bill reference | Paragraph number |
Item 1, subsection 820-300(4) | 2.18 |
Items 3 and 4, section 820-310 (step 1 in the method statement), section 820-310 (step 3(d) in the method statement) | 2.31 |
Items 4, 6 and 8, section 820-310 (step 3(c) in the method statement), subsection 820-310(2) and the definition of value of business in force in subsection 995-1(1) | 2.25 |
Item 4, section 820-310 (step 3(c) in the method statement) | 2.26 |
Items 4 and 7, section 820-310 (step 3(d) in the method statement) and subsection 820-680(1)(note) | 2.24 |
Item 6, section 820-310 | 2.27 |
Item 7, subsection 820-680(1)(note) | 2.32 |
Item 9 | 2.33 |
Schedule 3: Exempting certain transactions involving security agencies
Bill reference | Paragraph number |
Clause 2, item 3 in the table | 3.25 |
Item 1, subsection 850-100(1) | 3.6 |
Item 1, subsections 850-100(2) and (3) | 3.8, 3.9, 3.11 |
Item 1, subsection 850-100(4) | 3.8, 3.14 |
Item 1, subsection 850-100(5) | 3.9 |
Item 1, subsection 850-100(6) | 3.19, 3.25 |
Item 1, paragraph 850-100(6)(a) | 3.14 |
Item 1, paragraph 850-100(6)(b) | 3.12 |
Item 1, subsection 850-100(7) | 3.22, 3.23 |
Item 1, paragraph 850-100(8)(a) | 3.16, 3.17 |
Item 1, paragraph 850-100(8)(b) | 3.16 |
Item 1, paragraph 850-100(8)(c) | 3.20 |
Item 1, subsection 850-100(9) | 3.21 |
Schedule 4: Special disability trusts
Bill reference | Paragraph number |
Item 3, subsection 95AB(1) | 4.15 |
Item 3, subsection 95AB(2) | 4.19 |
Item 3, subsection 95AB(3) | 4.25 |
Item 3, subsection 95AB(4) | 4.22 |
Item 3, paragraph 95AB(4)(b) | 4.21 |
Item 4, paragraph 102AC(2)(d) | 4.30 |
Item 8 | 4.31 |
Schedule 5: Managed investment trusts
Bill reference | Paragraph number |
Item 1, section 275-5 of the ITAA 1997 | 1.55, 1.144 |
Item 1, section 275-10 of the ITAA 1997 | 1.59, 1.146 |
Item 2, section 275-15 of the ITAA 1997 | 1.150 |
Items 3 and 4, subsection 995-1(1) of the ITAA 1997 and section 12-404 | 1.97, 1.108 |
Item 4, subsection 12-400(1) | 1.37 |
Item 4, paragraph 12-400(1)(a) | 1.42 |
Item 4, paragraphs 12-400(1)(a) to (d) | 1.39 |
Item 4, paragraph 12-400(1)(c) | 1.56 |
Item 4, subparagraphs 12-400(1)(c)(i) to (iii) | 1.65 |
Item 4, paragraph 12-400(1)(d) | 1.44, 1.149, 1.87 |
Item 4, paragraphs 12-400(1)(e) to (g), and sections 12-401, 12-402 and 12-402A | 1.41 |
Item 4, subparagraphs 12-400(1)(e)(i) and (f)(iii), and paragraph 12-400(1)(h) | 1.115 |
Item 4, paragraphs 12-400(1)(g) and 12-402B(1)(a), section 12-404 | 1.95 |
Item 4, paragraphs 12-400(1)(g) and 12-402B(1)(c), section 12-404 | 1.98, 1.109 |
Item 4, subparagraphs 12-400(1)(e)(ii), 12-400(1)(f)(i) and (ii) | 1.69 |
Item 4, paragraph 12-400(2)(a) | 1.48 |
Item 4, paragraph 12-400(2)(b) | 1.48 |
Item 4, paragraph 12-400(3)(a) | 1.111 |
Item 4, paragraph 12-400(3)(b) | 1.112 |
Item 4, paragraph 12-400(4)(a) | 1.100 |
Bill reference | Paragraph number |
Item 4, paragraph subsection 12-400(4)(b) | 1.101 |
Item 4, section 12-401 | 1.71 |
Item 4, paragraph 12-401(a) | 1.72 |
Item 4, paragraphs 12-401(b) and (c) | 1.73 |
Item 4, subsections 12-402(1) and 12-402A(1) | 1.74 |
Item 4, subsections 12-402(1A) and 12-402A(1) | 1.102 |
Item 4, paragraphs 12-402(2)(b) to (d) | 1.85 |
Item 4, paragraph 12-402(2)(c) | 1.84, 1.87 |
Item 4, subsection 12-402(3) | 1.76 |
Item 4, paragraph 12-402(3)(c) | 1.78 |
Item 4, paragraph 12-402(3)(d) | 1.148 |
Item 4, paragraph 12-402(3)(e) | 1.79 |
Item 4, paragraph 12-402(3)(f) | 1.80 |
Item 4, paragraph 12-402(3)(g) | 1.81 |
Item 4, paragraph 12-402(3)(h) | 1.82 |
Item 4, paragraph 12-402(3)(i) | 1.83 |
Item 4, paragraphs 12-402(4)(b) and (ba) | 1.125 |
Item 4, paragraph 12-402(4)(ba) | 1.104 |
Item 4, paragraphs 12-402(4)(c) and (6)(a) | 1.125 |
Item 4, subsection 12-402(5) | 1.86 |
Item 4, paragraph 12-402(6)(b) | 1.125 |
Item 4, section 12-402A | 1.89 |
Item 4, paragraph 12-402A(2)(a) | 1.90 |
Item 4, paragraph 12-402A(2)(b) | 1.90 |
Item 4, subsection 12-402A(4) and subsection 12-402(6) | 1.92 |
Item 4, section 12-402B | 1.93 |
Item 4, paragraphs 12-402B(1)(a) and (c) | 1.127 |
Item 4, paragraphs 12-402B(1)(b) and (c) | 1.106 |
Item 4, paragraph 12-402B(1)(b) and section 12-404 | 1.107 |
Item 4, subsections 12-402B(4) and 12-402(6) | 1.106 |
Item 4, paragraphs 12-403(1)(a) and 12-400(1)(h) | 1.117 |
Item 4, subparagraph 12-403(1)(a)(i) | 1.118 |
Item 4, subparagraph 12-403(1)(a)(ii) | 1.119 |
Item 4, paragraphs 12-403(1)(b) and (c) and subsections 12-403(2) and (3) | 1.120 |
Item 5, paragraph 45-286(b) | 1.151 |
Bill reference | Paragraph number |
Subitem 6(1) | 1.130 |
Subitem 6(2) and item 7 | 1.139 |
Subitem 6(3) | 1.140 |
Item 7 | 1.131, 1.132, 1.143 |
Subitem 7(2) | 1.54 |
Item 8 | 1.135 |
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