House of Representatives
Tax Laws Amendment (2011 Measures No. 3) Bill 2011
Explanatory Memorandum
(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)Index
Schedule 1: 12-month export period for the GST-free supply of new recreational boats
| Bill reference | Paragraph number |
| Item 1, subsection 38-185(1), item 4A | 1.14 |
| Item 1, subsection 38-185(1), item 4A, paragraph (a) | 1.15, 1.17 |
| Item 1, subsection 38-185(1), item 4A, paragraph (b) | 1.27 |
| Item 1, subsection 38-185(1), item 4A, paragraph (c) | 1.28 |
| Item 2, subsection 38-185(5) | 1.17 |
| Item 2, paragraph 38-185(5)(a) | 1.18 |
| Item 2, paragraph 38-185(5)(b) | 1.20 |
| Item 2, subparagraph 38-185(5)(b)(i) | 1.21 |
| Item 2, subparagraph 38-185(5)(b)(ii) | 1.22 |
| Item 2, paragraphs 38-185(5)(c) and (d) | 1.23 |
| Item 2, paragraph 38-185(5)(c) | 1.23 |
| Item 2, paragraph 38-185(5)(d) | 1.24 |
| Item 2, subsection 38-185(6) | 1.28, 1.38 |
| Item 2, paragraph 38-185(6)(a) | 1.30 |
| Item 2, paragraph 38-185(6)(b) | 1.32 |
| Item 2, paragraph 38-185(6)(c) | 1.33 |
| Item 2, subparagraphs 38-185(6)(c)(i) and (ii) | 1.34 |
| Item 2, paragraph 38-185(6)(d) | 1.35 |
| Item 2, subparagraph 38-185(6)(d)(i) | 1.36 |
| Item 2, subparagraph 38-185(6)(d)(ii) | 1.37 |
| Item 3, section 195-1 | 1.26 |
| Item 4, paragraphs (a) and (b) | 1.40 |
Schedule 2: General interest charge
| Bill reference | Paragraph number |
| Items 1 and 3 | 2.13 |
| Items 2 and 4 | 2.14 |
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