House of Representatives

Tax Laws Amendment (2010 Measures No. 1) Bill 2010

Tax Laws Amendment (2010 Measures No. 1) Act 2010

Explanatory Memorandum

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

Index

Schedule 1: Approved superannuation clearing house

Bill reference Paragraph number
Items 1 and 6, subsection 183(2A) of the RSA Act 1997, subsection 64(2A) of the SIS Act 1993 1.18
Items 2 and 5, subsections 6(1) and 79A(3) 1.13
Item 3, section 23B 1.12
Item 4, subsection 32C(2B) 1.15
Item 5, section 79A 1.16
Items 7 and 8, paragraph 16(4)(hbb) of the Income Tax Assessment Act 1936 (ITAA 1936), subsection 355-65(3) of the Tax Administration Act 1953 (TAA 1953) 1.19
Item 9 1.20
Items 57 and 154 5.482

Schedule 2: Forestry managed investment schemes

Bill reference Paragraph number
Clause 4 2.34
Items 1 and 2, subsections 82KZMG(1A) of the ITAA 1936 and 394-10(5A) of the ITAA 1997 2.22
Items 1 and 2, paragraphs 82KZMG(1A)(a) of the ITAA 1936 and 394-10(5A)(a) of the ITAA 1997 2.25
Items 1 and 2, paragraphs 82KZMG(1A)(b) of the ITAA 1936 and 394-10(5A)(b) of the ITAA 1997 2.27
Item 3, subsection 290-50(2A) of Schedule 1 to the TAA 1953 2.31
Item 4 2.33

Schedule 3: Managed investment trusts

Bill reference Paragraph number
Item 4, subsections 275-5(1) to (5) of Division 275 of Part 3-25 3.16
Item 4, subparagraph 275-5(4)(a)(i) and paragraphs 275-5(4)(b) and (c) of Division 275 of Part 3-25 3.18
Item 4, subparagraph 275-5(4)(a)(ii) and paragraph 275-5(4)(d) of Division 275 of Part 3-25 3.19
Item 4, subsections 275-5(6), 275-10(2), 275-15(2) and section 275-20 of Division 275 of Part 3-25 3.22
Item 4, subsection 275-10(1) of Division 275 of Part 3-25 3.20
Item 4, subsection 275-15(1) of Division 275 of Part 3-25 3.15
Item 4, section 275-20 of Division 275 of Part 3-25 3.13
Item 4, section 275-25 of Division 275 of Part 3-25 3.23
Item 4, section 275-30 of Division 275 of Part 3-25 3.24
Item 4, section 275-35 of Division 275 of Part 3-25 3.25
Item 4, section 275-100 of Division 275 of Part 3-25 3.36
Item 4, subsections 275-100(1) and 275-115(1) of Division 275 of Part 3-25 3.26
Item 4, subsection 275-100(1) of Division 275 of Part 3-25 3.31
Item 4, subsections 275-100(3) and (4) of Division 275 of Part 3-25 3.37
Item 4, subsections 275-100(5) and (6) of Division 275 of Part 3-25 3.38
Item 4, subsection 275-105(1) of Division 275 of Part 3-25 3.27
Item 4, subsection 275-105(2) of Division 275 of Part 3-25 3.28
Item 4, subsections 275-110(1) and (2) of Division 275 of Part 3-25 3.30
Item 4, subsection 275-115(2) of Division 275 of Part 3-25 3.33
Item 4, subsection 275-115(3) of Division 275 of Part 3-25 3.32
Item 4, subsection 275-115(4) and section 275-5 of Division 275 of Part 3-25 3.41
Item 4, subsection 275-115(4) of Division 275 of Part 3-25 3.35
Item 4, subsection 275-115(5) of Division 275 of Part 3-25 3.34
Item 4, paragraphs 275-120(1)(a), (c) and (d) and subsection 275-120(2) of Division 275 of Part 3-25 3.39
Item 4, paragraph 275-120(1)(b) of Division 275 of Part 3-25 3.40
Item 4, section 275-200 of Division 275 of Part 3-25 3.43, 3.46
Item 4, paragraph 275-200(1)(c) of Division 275 of Part 3-25 3.47
Item 4, subsection 275-200(4) of Division 275 of Part 3-25 3.44
Item 4, subsection 275-200(7) of Division 275 of Part 3-25 3.48
Items 5 and 6, subsection 840-805(7) 3.58
Item 7, definition of 'instalment income' in subsection 995-1(1) 3.57
Item 8, section 275-10 of Division 275 of Part 3-25 of the Income Tax (Transitional Provisions) Act 1997 3.49
Item 8, subsection 275-10(4) of Division 275 of Part 3-25 of the Income Tax (Transitional Provisions) Act 1997 3.50
Item 9, section 45-286 in Schedule 1 to the TAA 1953 3.55
Subitem 10(1) 3.51
Subitem 10(2) 3.52
Subitem 10(3) 3.53
Subitem 10(4) 3.54
Subitem 10(5) 3.56

Schedule 4: 25% entrepreneurs' tax offset

Bill reference Paragraph number
Item 8, definition of 'threshold amount' in section 61-523 4.12
Item 8, definitions of 'non-ETO small business income' and 'threshold amount' in section 61-523 4.13
Item 8, definition of 'non-ETO small business income' in section 61-523 4.14, 4.17
Item 8, definition of 'non-ETO small business income' in section 61-523 4.15
Item 8, section 61-523 4.9, 4.18, 4.20

Schedule 5: Consolidation

Bill reference Paragraph number
Item 1, section 12-5 5.45
Item 2, subsection 701-55(3) 5.49
Item 3, subsection 701-55(5C) 5.32
Item 3, subsection 701-55(6) 5.11, 5.12
Item 3, note to subsection 701-55(6) 5.13
Item 3, subsection 701-56(1) 5.16, 5.50
Item 3, subsection 701-56(2) 5.17
Item 3, subsection 701-56(3) 5.18
Item 4, subsection 716-400(1) 5.23
Item 4, subsection 716-400(2) 5.24
Item 4, subsection 716-400(3) 5.25
Item 4, subsection 716-405(1) 5.34
Item 4, subsections 716-405(2) and (5) 5.37
Item 4, paragraph 716-405(2)(a) 5.38
Item 4, paragraph 716-405(2)(b) 5.39
Item 4, subsection 716-405(3) 5.40
Items 4 and 5, paragraph 716-405(4)(a) and the definition of 'unexpended tax cost setting amount' in subsection 995-1(1) 5.42
Items 4 and 5, paragraph 716-405(4)(b) and the definition of 'unexpended tax cost setting amount' in subsection 995-1(1) 5.43
Item 4, subsection 716-405(6) 5.44
Item 4, section 716-410 5.33, 5.273
Item 6, subsection 715-370(1) 5.52
Item 6, subsection 715-370(2) 5.53
Item 7 5.54, 5.56, 5.57
Items 7, 17, 55, 117, 119, 126, 131, 139, 152, 193 and 202 5.472
Items 7, 35, 37, 126, 134 and 220 5.486
Item 8 5.62, 5.63
Items 9 and 10, paragraph 703-75(2)(d) 5.97
Items 11, 12 and 16, subsection 719-25(3) and the definition of 'member' in subsection 995-1(1) 5.100
Item 13, subparagraph 719-65(3)(d)(i) 5.104
Item 14, paragraph 719-90(2)(ca) 5.99
Item 15, subsections 719-120(2) and 719-130(3) to (5) 5.81
Item 15, subsection 719-120(2) and section 719-135 5.88
Item 15, subsection 719-120(1) 5.69
Item 15, subsection 719-120(2) 5.78
Item 15, subsection 719-125(1) 5.70
Item 15, subsection 719-125(2) 5.71
Item 15, subsection 719-125(3) 5.73
Item 15, subsection 719-125(4) 5.75
Item 15, subsections 719-130(1), (2) and (5) 5.77
Item 15, section 719-140 5.92
Item 17 5.105, 5.106, 5.109, 5.477, 5.478
Items 18, 19 and 34, subsection 705-125(1) and the definition of 'pre-CGT proportion' in subsection 995-1(1) 5.113
Item 20, subsection 705-125(2) 5.114
Items 21 to 24, 27, 29 and 31 to 33, sections 705-125, 705-165,705-205, 705-245, 711-65, 713-245, 713-270 and the definition of 'pre-CGT factor' in subsection 995-1(1) 5.139
Items 25 and 26, subsection 711-65(1) 5.115
Item 26, subsection 711-65(1A) 5.116
Item 28, subsection 711-65(4) 5.118
Item 30, subsection 711-70(1) 5.122
Item 30, subsection 711-70(2) 5.123
Item 30, subsection 711-70(3) 5.126
Item 30, subsection 711-70(4) 5.127
Item 30, subsection 711-70(5) 5.128
Item 30, subsection 711-70(6) 5.129
Item 30, subsection 711-75(1) 5.132
Item 30, subsection 711-75(2) 5.134
Item 30, subsection 711-75(3) 5.138
Item 35 5.140, 5.141
Item 36, subsection 705-62(1) 5.148
Item 36, subsection 705-62(2) 5.150
Item 36, paragraph 705-62(3)(a) and subsections 705-62(4) and (5) 5.152
Item 36, paragraph 705-62(3)(b) 5.153
Item 36, subsection 705-62(6) 5.151
Item 37 5.154, 5.155
Item 38 5.157
Items 39 and 54, paragraph 104-505(1)(b) of the ITAA 1997 and section 126-165 of the Income Tax (Transitional Provisions) Act 1997 5.175
Item 40, item 3A in the table in section 705-60 5.164
Items 41 to 45, paragraphs 705-93(1)(a) to (d) 5.162
Item 46, subsection 705-93(2) 5.163
Item 47, subsection 705-147(3) 5.173
Item 48 5.174
Item 49, subsection 705-227(3) 5.177
Item 50, the definition of 'deferred roll-over gain' in subsection 995-1(1) 5.166
Item 50, paragraphs (a) and (b) of the definition of 'deferred roll-over gain' in subsection 995-1(1) 5.165
Item 51, the definition of 'deferred roll-over loss' in subsection 995-1(1) 5.168
Item 51, paragraph (b) of the definition of 'stick entity' in subsection 995-1(1) 5.170
Item 51, paragraphs (a) and (b) of the definition of 'deferred roll-over loss' in subsection 995-1(1) 5.167
Item 52, the definition of 'spread entity' in subsection 995-1(1) 5.171
Item 53, paragraph (a) of the definition of 'stick entity' in subsection 995-1(1) 5.169
Item 55 5.178
Item 56, paragraph 705-50(2)(b) 5.183
Item 57 5.185
Items 58 to 77, sections 705-50, 705-55, 705-57, 705-59, 705-190, 713-225, 713-230, 715-900, 716-330, 716-340 and the definitions of 'over-depreciated' and 'over-depreciation' in subsection 995-1(1) of the ITAA 1997 and sections 126-165, 701-40 and 705-305 of the Income Tax (Transitional Provisions) Act 1997 5.184
Item 78 5.187, 5.484
Items 79 to 86, sections 711-20, 711-25, 711-45 and 713-265 5.194
Item 87 5.195, 5.196
Items 87, 89, 113, and 117 5.490
Item 88, paragraph 711-45(8)(a) 5.202
Item 88, paragraph 711-45(8)(b) 5.204
Item 88, paragraph 711-45(8)(c) 5.205
Item 88, paragraph 711-45(8)(d) 5.211, 5.212
Item 88, subsection 711-45(9) 5.207
Item 88, subsection 711-45(10) 5.214
Item 89 5.215
Item 90, subsection 701-40(2) 5.237
Items 91 to 93, 100 and 101, subsections 705-56(1), 705-58(1), 705-59(2), and 705-90(2) 5.231
Items 94, 95, 98 and 99, subsections 705-70(1), 705-80(1) and 705-85(3) 5.229
Item 96, subsection 705-70(1A) 5.230
Items 97 and 112, subsection 705-70(3) and the definition of 'accounting principles for tax cost setting' in subsection 995-1(1) 5.226
Items 102 to 106, subsections 711-45(1), 711-45(5) and 711-45(7) 5.236
Items 104 and 112, subsection 711-45(1A) and the definition of 'accounting principles for tax cost setting' in subsection 995-1(1) 5.233
Items 107 to 110, subsections 713-225(6) and 713-265(4) 5.239
Item 111, the definition of 'accounting principles' in subsection 995-1(1) 5.224
Item 113 5.240
Item 114, subsection 705-115(3) 5.244
Item 115, subsection 711-35(1) 5.246
Item 116, subsection 711-35(3) 5.247
Item 117 5.248, 5.250
Item 118, subsections 713-725(1) and (4) 5.255
Item 118, subsection 713-725(2) 5.256
Item 118, subsection 713-725(3) 5.257
Item 119 5.258
Item 120, subsection 705-25(2) 5.264
Item 121, paragraph 705-25(5)(ba) 5.263
Item 122, the definition of 'cash management trust' in subsection 995-1(1) 5.265
Item 123, subsection 705-25(4B) 5.275
Items 124 and 125, paragraph 705-25(5)(d) 5.272
Item 126 5.266, 5.267, 5.277
Items 127, 129 and 130, sections 104-5 and 110-10 of the ITAA 1997 and section 701-34 of the Income Tax (Transitional Provisions) Act 1997 5.287
Item 128 5.286
Item 131 5.288, 5.290
Item 132, subsection 705-27(1) 5.294, 5.295
Item 132, subsection 705-27(2) 5.297, 5.298
Item 132, paragraph 705-27(3)(a) 5.300
Item 132, paragraphs 705-27(3)(b) and (c) 5.301
Item 132, subsections 705-27(4) and (5) 5.302
Item 133, paragraph 705-35(1)(b) 5.304
Item 134 5.305, 5.306
Item 135, paragraph 110-35(10)(a) 5.312
Item 136 5.313, 5.475
Items 137 and 138, subsection 701-30(1) of the Income Tax (Transitional Provisions) Act 1997 5.317
Item 139 5.319
Item 140 5.322, 5.323
Item 141, subsections 165-115X(2A) and (2B) 5.334
Item 141, subsection 165-115X(2C) 5.335
Items 142 and 143, subsections 165-115X(3A) and (4) 5.336
Item 144, subsections 165-115Y(3A) and (3B) 5.337
Item 144, subsection 165-115Y(3C) 5.338
Items 145 and 146, subsections 165-115Y(4A) and (5) 5.339
Items 147 to 150, paragraph 715-255(1)(ba), subsections 715-255(1A), 715-270(5) and (5A) 5.341
Item 151, subsections 719-740(1) and (3) 5.345
Item 151, subsection 719-740(2) 5.346
Item 152 5.347
Item 153, subsections 716-860(1) and (3) 5.354
Item 153, subsections 716-860(2) and (3) 5.355
Item 154 5.357
Item 155, subsection 703-50(1) 5.369
Items 156 and 159, subsections 703-50(1) and 703-58(1) 5.372
Item 157, subsection 703-50(3) 5.370
Items 158, 189 to 191, subsections 703-50(5) and (6) of the ITAA 1997 and paragraphs 701-5(2)(a) and 701D-15(3)(a) of the Income Tax (Transitional Provisions) Act 1997 , paragraph 45-885(1)(e) of the TAA 1953 5.375
Item 159, subsection 703-58(2) 5.373
Item 160, subsection 703-60(2) 5.378
Items 161 and 162, subsections 703-60(2) and (2A) 5.379
Items 163 and 164, subsection 703-60(3) 5.380
Items 165 and 166, subsections 703-60(3) and (4) 5.381
Item 167, paragraph 719-5(4)(c) 5.405
Items 167 and 171, paragraph 719-5(4)(c) and subsections 719-5(6) and (6A) 5.407
Item 168, paragraph 719-5(4)(d) 5.406
Item 169, paragraph 719-5(4)(f) 5.408
Items 170 and 183, section 719-40 and subsections 719-77(1) and (2) 5.411
Item 172, subsection 719-50(1) 5.382
Items 172 and 173, paragraph 719-40(1)(e) 5.398
Items 172 and 176, paragraph 719-40(1)(e) and subsection 719-40(2) 5.400
Item 174, paragraph 719-40(1)(f) 5.399
Items 175 and 183, subsections 719-40(1), 719-78(1) and (2) 5.402
Items 177 and 183, subsections 719-50(1), 719-76(1) and (2) 5.387
Item 178, subsections 719-50(3) and (3A) 5.383
Items 179, 180 and 192, paragraph 719-50(4)(b) and section 719-55 of the ITAA 1997, section 45-935 of the TAA 1953 5.390
Item 180, section 719-55 5.384
Items 181 and 182, subsections 719-60(1) and (3) 5.418
Item 183, subsection 719-76(3) 5.388
Item 183, subsection 719-77(3) 5.412
Item 183, subsection 719-78(3) 5.403
Item 183, subsections 719-79(1) and (2) 5.421
Item 183, subsection 719-79(3) 5.422
Item 184, paragraph 719-80(2)(a) 5.393
Items 185 and 188, paragraph 719-80(2)(a) and subsection 719-80(3) 5.394
Item 186, paragraph 719-80(2)(b) 5.395
Items 187 and 188, paragraph 719-80(2)(b) and subsection 719-80(3) 5.396
Item 193 5.424
Items 194 and 198 to 201, subsections 713-510A(1) and (3) 5.436
Item 194, subsection 713-510A(2) 5.437
Items 195 and 196 5.440
Item 197 5.441
Items 198 to 201, subsection 713-510A(3) 5.439
Item 202 5.443
Item 203, subsection 705-65(6) 5.455
Items 204 and 206 to 212, subsections 705-85(3), 705-145(5), 705-195(1) and (2), 705-200(1) and (3) and 705-225(5) 5.460
Item 205, paragraph 705-85(3)(a) 5.458
Item 213, subsection 711-15(2) 5.463
Item 215, subsection 711-45(6B) 5.466
Items 216 to 218, subsections 715-50(6), 715-255(6) and 715-270(6) 5.468
Item 219, definition of 'non-membership equity interest' in subsection 995-1(1) 5.450, 5.451
Item 220 5.469, 5.470
Section 4 5.492

Schedule 6: Miscellaneous amendments

Bill reference Paragraph number
Item 1, subsections 118-147(3) and (4) Table 6.1
Items 1 and 3 to 5, paragraphs 118-150(3)(a) and 118-200(4)(b) and subsections 118-145(3) and 118-190(3A) Table 6.1
Item 2, subsections 118-147(1) and (2) Table 6.1
Item 2, paragraph 118-147(1)(d) Table 6.1
Item 2, subsection 118-147(2) Table 6.1
Item 2, subsection 118-147(5) Table 6.1
Item 2, paragraph 118-147(6)(a) and subsections 118-147(2) and (7) Table 6.1
Item 2, paragraphs 118-147(6)(b) to (d) Table 6.1
Item 6 Table 6.1
Item 7, paragraph 152-310(2)(a) Table 6.2
Item 8 Table 6.2
Items 9 to 11, item headed 'small business retirement exemption' in the table in section 11-15, section 11-55 and items headed 'capital gains tax' in the table in section 12-5 Table 6.2
Item 12, Division 340 (heading) in Schedule 1 Table 6.3
Item 13, Division 342 in Schedule 1 Table 6.3
Item 13, subsection 342-10(1) in Schedule 1 Table 6.3
Item 13, subsections 342-10(2) and (3) Table 6.3
Item 14 Table 6.3
Items 15 to 43, section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999 , section 135M of the Fringe Benefits Tax Assessment Act 1986 , subsection 82A(2) (paragraphs (a), (ab), and (b) of the definition of 'expenses of self-education') of the ITAA 1936, paragraphs 26-20(1)(a) to (c), subsection 30-25(1) (cell at table item 2.1.3, column headed 'Fund, authority or institution'), subsection 30-25(1) (cell at table item 2.1.6, column headed 'Fund, authority or institution'), subparagraphs 52-132(a)(x) and 52-140(3)(a)(x) of the ITAA 1997, section 8AAZA, paragraph 8AAZLD(aa), paragraphs 11-1(c), 15-50(1)(b) and 45-5(1)(c) in Schedule 1, section 45-340 in Schedule 1 (method statement, step 3) and section 45-375 in Schedule 1 (method statement, step 3) of the TAA 1953, subsection 3(1) (definition of 'HEC assessment debt'), item 40 in the table in section 3C, subparagraph 8A(1)(a)(ii), paragraph 8A(2)(b), subparagraphs 8E(1)(d)(iii) and (2)(d)(iii) and sub-subparagraph 12A(1)(a)(iv)(B) and paragraph 12A(2)(b) of the Taxation (Interest on Overpayments and Early Payments) Act 1983 Table 6.4
Items 23 and 26 Table 6.4
Items 44 to 52, item 8 in the table in subsection 10-5(1) in Schedule 1, item 2 in the table in subsection 12-5(2) in Schedule 1, section 12-C (heading) in Schedule 1, section 12-85 (heading) in Schedule 1, subsection 12-85(b) in Schedule 1, section 16-165 (heading) in Schedule 1, paragraph 16-165(2)(b) in Schedule 1, subparagraph 18-65(3)(d)(ii) in Schedule 1, section 90-1 (note) in Schedule 1 to the TAA 1953 Table 6.5
Item 53 Table 6.5
Items 54 and 55, subsection 4(1) (note at the end of the definition of 'work and income support related withholding payments') in the Child Support (Registration and Collection) Act 1988 , and subsection 6(1) (note at the end of the definition of 'work and income support related withholding payments and benefits') of the ITAA 1936 Table 6.5
Items 56 and 57, subsection 28-185(3) (cell at table item 5, column headed 'Subject matter') and subsection 900-12(3) (cell at table item 5, column headed 'Subject matter') of the ITAA 1997 Table 6.5
Items 58, 59 and 62 to 65, paragraphs 284-75(2)(a) and (b), subsection 284-75(1) and section 284-25 6.15
Items 60, 61, 66, 67, 70 and 72, paragraphs 274-75(1)(b) and (c) and (2)(c), subsection 284-75(4) and items 1 to 4 in the table in subsection 284-90(1) 6.14
Item 67, subsection 284-75(5) 6.28
Items 67, 79 and 88, subsection 284-225(5) and sections 284-215 and 284-224 6.27
Items 68, 69, 73, 76 to 78 and 95 to 97, subsections 284-80(1) (note), 284-90(1), 284-150(2) (note) and 361-5(1) (notes) and (3) and section 284-160 6.29
Item 71, items 3A to 3C in the table in subsection 284-90(1) 6.16
Item 74, subsection 284-90(2) 6.17
Item 75, section 284-95 6.25
Items 80 to 87, 89 to 93 and 98, subsections 284-220(1) and 284-225(1), (2), (4A) and (5) and section 284-225 (heading) in Schedule 1 to the TAA 1953 and paragraph 35(1)(b) of the Product Grants and Benefits Administration Act 2000 6.30
Items 83 to 87, paragraphs 284-220(1)(c) to (e) 6.22
Item 91, subsection 284-225(4A) 6.23
Item 94, section 288-85, Division 288 6.31
Items 99 and 100, subsection 39(1B) and section 38A (subparagraph (ab)(i) of the definition of 'regulatory provision') of the Superannuation Industry (Supervision) Act 1993 6.32
Item 101 and item 2 in the table in clause 2 6.35
Items 102 to 105, subsections 284-75(1A), (1B), (5) (heading), (6) and (7), and item 3 in the table in clause 2 6.34
Items 106, 107 and section 7A and paragraphs 8(1)(a) and 9(a) of Schedule 2 Table 6.6
Item 108, subsection 267(1) Table 6.7
Item 109, section 9-20 Table 6.8
Items 110 and 111, section 363-35 in Schedule 1 and subparagraphs 426-165(1)(b)(a) and (b) in Schedule 1 Table 6.9
Items 112 and 113, items 132 and 133 of Schedule 5 Table 6.10
Item 114, subsection 6(1) Table 6.11
Item 115, subsection 116-30(1) Table 6.12
Item 116, subsection 16-150(1) in Schedule 1 Table 6.13
Item 117, section 195-1 Table 6.14
Items 118 and 120, subsection 6(1), item 126, subsection 45B(10) Table 6.15
Item 119 Table 6.15
Item 124, subsection 45B(9) Table 6.15
Item 125, subsection 45B(9) Table 6.15
Items 127 and 128, item headed 'family tax benefit' in the table in section 12-5 and section 25-7 Table 6.16
Items 129 and 133, subsection 67-25(7) and item 12 in the table in section 67-23 Table 6.16
Items 130 and 134 Table 6.16
Item 131, item 23 in the table in section 67-23 Table 6.16
Item 132 Table 6.16
Items 135, 136, 139 to 145, section 115-32, subsections 115-45(4) and 115-45(6) Table 6.16
Item 136, section 115-32 Table 6.16
Items 137 and 138, section 112-97 Table 6.16
Item 142, section 115-34 Table 6.16
Item 146 Table 6.16
Item 147, subsection 152-320(1) (note) Table 6.16
Item 148, paragraph 974-110(1)(b) Table 6.16
Item 149 Table 6.16
Items 150, 151, 154 and 155, subsection 995-1(1) (definitions of 'common stake', 'common stakeholder', 'significant stake' and 'significant stakeholder') Table 6.16
Items 152 and 153 Table 6.16
Item 156 Table 6.17
Item 157, subsection 770-230(5) Table 6.17
Item 158 Table 6.17
Item 159, paragraph 45-288(a) in Schedule 1 Table 6.18
Item 160 Table 6.18
Section 115-34, subsections 115-45(4) and (6) Table 6.16

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