House of Representatives
Tax and Superannuation Laws Amendment (2015 Measures No. 2) Bill 2015
Replacement Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon J. B. Hockey MP)Index
Schedule 1: Tax relief for certain mining arrangements
| Bill reference | Paragraph number |
| Item 1, subsection 40-363(1) of the ITAA 1997 | 1.35 |
| Item 1, subsection 40-363(2) of the ITAA 1997 | 1.36 |
| Item 1, paragraph 40-363(3)(a) of the ITAA 1997 | 1.37 |
| Item 1, paragraph 40-363(3)(c) of the ITAA 1997 | 1.38 |
| Item 1, subsection 40-363(4) and paragraph 40-363(3)(b) of the ITAA 1997 | 1.41 |
| Item 1, paragraph 40-363(5)(a) of the ITAA 1997 | 1.30, 1.33 |
| Item 1, paragraph 40-363(5)(c) of the ITAA 1997 | 1.32 |
| Item 1, subsections 40-363(6) and (7), and paragraph 40-363(5)(b) of the ITAA 1997 | 1.31 |
| Item 1, subsections 40-364(1) and (2) of the ITAA 1997 | 1.60 |
| Item 1, subsection 40-364(3) of the ITAA 1997 | 1.62 |
| Item 1, subsection 40-364(4) of the ITAA 1997 | 1.62 |
| Item 1, subsection 40-364(5) of the ITAA 1997 | 1.62 |
| Item 1, subsection 40-364(6) of the ITAA 1997 | 1.62 |
| Item 1, subsection 40-364(7) of the ITAA 1997 | 1.58, 1.61 |
| Item 2, sections 124-1220 and 124-1225 of the ITAA 1997 | 1.43 |
| Item 2, subsections 124-1225(2) and (3) of the ITAA 1997 | 1.47 |
| Item 2, section 124-1230 of the ITAA 1997 | 1.46 |
| Item 2, section 124-1235 of the ITAA 1997 | 1.44 |
| Item 2, section 124-1240 of the ITAA 1997 | 1.51 |
| Item 2, section 124-1245 of the ITAA 1997 | 1.55 |
| Item 2, section 124-1250 of the ITAA 1997 | 1.56 |
| Items 3 and 18, subsection 995-1(1) of the ITAA 1997 | 1.101 |
| Item 4, subsection 40-77(1D) of the Income Tax (Transitional Provisions) Act 1997 | 1.52 |
| Item 4, subsection 40-77(1E) of the Income Tax (Transitional Provisions) Act 1997 | 1.57 |
| Items 5 and 19 | 1.105 |
| Bill reference | Paragraph number |
| Items 6 and 13 to 15, sections 11-55, 112-97 and 116-25 of the ITAA 1997 | 1.102 |
| Items 7 to 9, notes to section 40-175 and subsections 40-180(4) and 40-300(3) of the ITAA 1997 | 1.104 |
| Item 10, section 40-1095 of the ITAA 1997 | 1.103 |
| Item 10, subsection 40-1100(1) | 1.63 |
| Item 10, subparagraph 40-1100(2)(a)(i) of the ITAA 1997 | 1.65 |
| Item 10, subparagraphs 40-1100(2)(a)(ii) and (iv) of the ITAA 1997 | 1.70 |
| Item 10, subparagraph 40-1100(2)(a)(iii) of the ITAA 1997 | 1.65 |
| Item 10, paragraph 40-1100(2)(b) of the ITAA 1997 | 1.66 |
| Item 10, paragraphs 40-1100(2)(c) and (d) of the ITAA 1997 | 1.66 |
| Item 10, subsection 40-1100(3) and subparagraphs 40-1100(2)(c)(iii) and (d)(iii) of the ITAA 1997 | 1.69 |
| Item 10, section 40-1105 of the ITAA 1997 | 1.72 |
| Item 10, section 40-1110 of the ITAA 1997 | 1.77 |
| Item 10, subsection 40-1115(1) of the ITAA 1997 | 1.80 |
| Item 10, subsection 40-1115(2) of the ITAA 1997 | 1.81 |
| Item 10, section 40-1120 of the ITAA 1997 | 1.74, 1.94 |
| Item 10, section 40-1125 of the ITAA 1997 | 1.82 |
| Item 10, paragraph 40-1130(1)(a) and subsection 40-1130(2) of the ITAA 1997 | 1.85 |
| Item 10, paragraph 40-1130(1)(b) of the ITAA 1997 | 1.83 |
| Item 10, paragraph 40-1130(1)(c) of the ITAA 1997 | 1.90 |
| Items 11 and 12, paragraphs 104-35(5)(f) and (g) of the ITAA 1997 | 1.84 |
| Item 16, subsection 116-115(1) of the ITAA 1997 | 1.73 |
| Item 16, subsection 116-115(2) of the ITAA 1997 | 1.75 |
| Item 17, subsection 230-460(17A) of the ITAA 1997 | 1.100 |
| Item 20, paragraph 40-80(1AB)(d) of the ITAA 1997 | 1.98 |
| Item 21 | 1.106 |
Schedule 2: In-house software
| Bill reference | Paragraph number |
| Item 1, item 8 in the table in subsection 40-95(7) of the ITAA 1997 | 2.11 |
| Item 2, the table in section 40-455 of the ITAA 1997 | 2.15 |
| Item 3 | 2.19, 2.20 |
Schedule 3: Instalment trust
| Bill reference | Paragraph number |
| Item 1, sections 235-1 and 235-805 | 3.8 |
| Item 1, sections 235-810, 235-815 and 235-820 | 3.53 |
| Item 1, section 235-810 and subsections 235-815(2) and 235-820(1) | 3.51 |
| Item 1, section 235-810 and subsection 235-820(2) | 3.52 |
| Item 1, section 235-815 | 3.55 |
| Item 1, subsection 235-815(1) | 3.54 |
| Item 1, paragraph 235-815(1)(a), subsections 235-815(3), 235-820(1) and 235-830(1) | 3.26, 3.27 |
| Item 1, subsection 235-815(2) | 3.71 |
| Item 1, section 235-820 | 3.9 |
| Item 1, sections 235-820, 235-825 and 235-830 | 3.12 |
| Item 1, sections 235-820, 235-825, 235-830, and 235-835 | 3.50 |
| Item 1, section 235-820, paragraph 235-825(1)(a) and section 235-830 | 3.15 |
| Item 1, section 235-820 and subsection 235-835(1) | 3.29 |
| Item 1, subsection 235-820(1) | 3.57, 3.58, 3.59, 3.63, 3.65, 3.66 |
| Item 1, subsections 235-820(1) and (2) | 3.61, 3.62, 3.64 |
| Item 1, subsection 235-820(2) | 3.60 |
| Item 1, subsections 235-820(3) and (4) | 3.56 |
| Item 1, subsection 235-820(5) | 3.69, 3.70 |
| Item 1, sections 235-820, 235-830, 235-840 | 3.72 |
| Item 1, sections 235-820 and 235-840 | 3.45, 3.46 |
| Item 1, section 235-820 and paragraph 235-840(b) | 3.47, 3.48, 3.49 |
| Item 1, paragraph 235-825(1)(b), subsection 235-830(2) and section 235-840 | 3.11 |
| Item 1, subsection 235-825(2), paragraph 235-830(1)(b) and section 235-835 | 3.36 |
| Item 1, section 235-830 | 3.10, 3.13 |
| Item 1, sections 235-830 and 235-835 | 3.28, 3.40, 3.41 |
| Item 1, sections 235-830 and 235-840 | 3.16 |
| Item 1, subsection 235-830(1) | 3.17 |
| Item 1, paragraphs 235-830(1)(a) and (b) | 3.19 |
| Item 1, paragraphs 235-830(1)(a), (b) and (f) | 3.23 |
| Item 1, paragraphs 235-830(1)(a) and (d) | 3.20 |
| Bill reference | Paragraph number |
| Item 1, paragraph 235-830(1)(c) | 3.25 |
| Item 1, paragraph 235-830(1)(e) | 3.21 |
| Item 1, paragraph 235-830(1)(f) | 3.22 |
| Item 1, subsections 235-830(1) and (2) | 3.14 |
| Item 1, subsection 235-830(3) | 3.24 |
| Item 1, section 235-835 | 3.35, 3.38, 3.39 |
| Item 1, subsection 235-835(1) | 3.30 |
| Item 1, subparagraph 235-835(1)(a)(ii) and paragraph 235-835(1)(b) | 3.31 |
| Item 1, subsection 235-835(2) | 3.32, 3.33 |
| Item 1, subsection 235-835(3) | 3.34 |
| Item 1, subsection 235-835(4) | 3.42 |
| Item 1, subsections 235-845(1) and (2) | 3.67 |
| Item 1, subsection 235-845(3) | 3.68 |
| Items 2 to 4 and 7, subsections 290-60(4), 290-230(4), section 295-175, subsection 995- 1(1) (definition of 'complying superannuation plan'), and subsection 355-65(3) of Schedule 1 to the TAA 1953 | 3.74 |
| Item 5, subsection 995-1(1) definition of 'instalment trust', 'instalment trust asset', and 'regulated superannuation fund' | 3.73 |
| Item 6, section 235-810 of the Income Tax (Transitional Provisions) Act 1997 | 3.75 |
Schedule 4: Company losses
| Bill reference | Paragraph number |
| Item 1, sections 167-1, 167-5, 167-7 and 167-75 | 4.29 |
| Item 1, section 167-7 | 4.33 |
| Item 1, subsection 167-10(1) | 4.36 |
| Item 1, subsections 167-10(1) and (2) | 4.40 |
| Item 1, subsection 167-10(2) | 4.38 |
| Item 1, paragraph 167-10(3)(c) | 4.55 |
| Item 1, subsection 167-15(1) | 4.57 |
| Item 1, subsection 167-15(2) | 4.58 |
| Item 1, subsections 167-15(2), 167-20(4) and 167-25(5) | 4.88 |
| Item 1, section 167-20 | 4.60 |
| Item 1, subsections 167-20(1) and (2) | 4.61 |
| Bill reference | Paragraph number |
| Item 1, subsection 167-20(3) | 4.66 |
| Item 1, subsection 167-20(4) | 4.67 |
| Item 1, section 167-25 | 4.69 |
| Item 1, sections 167-25, 167-30, 167-35 and 167-40 | 4.74 |
| Item 1, subsection 167-25(1) | 4.70 |
| Item 1, subsection 167-25(4) | 4.71 |
| Item 1, subsection 167-25(4), sections 167-30 and 167-35 | 4.72 |
| Item 1, paragraph 167-25(4)(a) and section 167-30) | 4.79 |
| Item 1, paragraph 167-25(4)(b) and subsection 167-35(1) | 4.82 |
| Item 1, subsection 167-25(5) | 4.73 |
| Item 1, section 167-30 | 4.80 |
| Item 1, sections 167-30 and 167-35 | 4.78 |
| Item 1, subsection 167-35(2) | 4.84 |
| Item 1 subsection 167-40(2) | 4.76 |
| Item 1, section 167-75 | 4.89 |
| Item 1, subsection 167-80(1) | 4.90, 4.93 |
| Item 1, subsections 167-80(1) and 167-85(1) | 4.92 |
| Item 1, subsection 167-85(2) | 4.97 |
| Item 1, section 167-90 | 4.99 |
| Items 1 and 52, subsection 167-10(3) and the definition of 'unequal share structure' in subsection 995-1(1)) | 4.46 |
| Items 2 to 51, sections 165-12, 165-37, 165-40, 165-115C, 165-115D, 165-115L, 165-115M, 165-115X, 165-115Z, 165-123, 165-129, 166-145, 166-175, 166-225, 166-230, 166-235, 166-240, 166-255, 166-260, 170-260, 170-265, 175-10, 175-45, 175-85, 707-205, 974-10 and 995-1 | 4.110 |
| Item 53 section 167-1 of the Income Tax (Transitional Provisions) Act 1997 | 4.111 |
| Item 53, paragraphs 167-1(1)(a) to (c) of the Income Tax (Transitional Provisions) Act 1997 | 4.112 |
| Item 53, paragraph 167-1(1)(d) of the Income Tax (Transitional Provisions) Act 1997 | 4.113 |
| Item 53, subsection 167-1(2) of the Income Tax (Transitional Provisions) Act 1997 | 4.114 |
| Item 54, section 165-212E | 4.108 |
| Item 55 | 4.126 |
| Item 56, paragraphs 165-202(1)(h) to (l) | 4.105 |
| Item 57 | 4.123 |
| Bill reference | Paragraph number |
| Item 58 | 4.107, 4.124 |
| Section 4 | 4.129 |
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