House of Representatives

Tax and Superannuation Laws Amendment (2014 Measures No. 2) Bill 2014

Tax and Superannuation Laws Amendment (2014 Measures No. 2) Act 2014

Explanatory Memorandum

(Circulated by the authority of the Treasurer, the Hon J. B. Hockey MP)

Index

Schedule 1: Medicare levy thresholds

Bill reference Paragraph number
Items 1 and 4, subsection 251R of the Income Tax Assessment Act 1936 and the definition of 'family income threshold' in subsection 8(5) of the ML Act 1.14
Items 2, and 5 1.10
Item 2, subsection 170B(1) 2.26
Item 3 1.11
Subclause 6(1) 1.17
Subclause 6(2) 1.16

Schedule 2: Protection for anticipation of certain discontinued announcements

Bill reference Paragraph number
Item 1, item 27A of the table in subsection 170(10) 2.102
Item 2, item 1 of the table in subsection 170B(3) 2.43, 2.73, 2.76, 2.77
Item 2, subsection 170B(1) 2.24, 2.25
Item 2, paragraph 170B(1)(a) and subsection 170B(3) 2.33
Item 2, paragraphs 170B(1)(b) and 170B(1)(c) 2.35
Item 2, subsection 170B(2) 2.41
Item 2, subsection 170B(3) 2.34
Item 2, item 2 of the table in subsection 170B(3) 2.43, 2.73, 2.78
Item 2, paragraph 170B(3)(a) and subparagraph 170B(3)(b)(i) 2.43, 2.44
Item 2, subparagraph 170B(3)(b)(ii)) 2.43
Item 2, subparagraph 170B(3)(b)(iii) 2.43, 2.72
Item 2, paragraph (a) in column 2 of item 3 of the table in subsection 170B(3) 2.43, 2.73, 2.84, 2.86
Item 2, paragraph 170B(3)(a) 2.50
Item 2, paragraph 170B(3)(a) and subparagraph 170B(3)(b)(i) 2.49
Item 2, paragraph 170B(3)(a) and subsection 170B(8) 2.59
Item 2, paragraph 170B(3)(b) 2.45
Item 2, subparagraph 170B(3)(b)(i) 2.54
Item 2, subparagraph 170B(3)(b)(ii) 2.63
Item 2, paragraph 170B(4)(a) 2.51
Item 2, paragraph 170B(4)(b) 2.51
Item 2, paragraph 170B(4)(c) 2.51
Item 2, paragraph 170B(4)(d) 2.51
Item 2, paragraph 170B(4)(e) 2.53
Item 2, subsection 170B(5) 2.42, 2.93
Item 2, paragraph 170B(6)(a) 2.94
Item 2, paragraph 170B(6)(b) 2.96
Item 2, subsection 170B(7) 2.101
Item 2, subsection 170B(8) 2.92
Item 2, paragraph 170B(9) 2.103

Schedule 3: Preventing dividend washing

Bill reference Paragraph number
Items 1 and 2, paragraphs 207-145(1)(da) and 207-150(1)(ea) 3.28
Item 3, paragraph 207-157 (1)(a) 3.30
Item 3, paragraph 207-157 (1)(b) 3.31
Item 3, subsection 207-157(2) 3.32
Item 3, subsection 207-157(3) 3.36
Item 3, subsections 207-157(4) and (5) 3.70
Item 4 3.85
Items 5 to 8, paragraphs 207-95(6)(b), 207-145(1)(f), 207-150(1)(g) and 207-150(6)(b) 3.82
Item 9 3.88

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