House of Representatives

Tax and Superannuation Laws Amendment (2016 Measures No. 1) Bill 2016

Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016

Explanatory Memorandum

(Circulated by the authority of the Treasurer, the Hon Scott Morrison MP)

Index

Schedule 1: Tax integrity: extending GST to digital products and other services imported by consumers

Bill reference Paragraph number
Item 1, paragraph 9-25(5)(d) 1.32
Items 2, 6, 10 to 22, 25, 29 and 33 to 36, the note to subsection 9-25(2), sections 84-45, 84-95 and 84-135, note 2 to section 13-1, table item 4 in section 25-49, table item 1C in section 25-99, table items 1AB and 1AC in section 27-99, table item 4A in section 29-99, subparagraph 48-40(2)(a)(i), subsection 48-45(3), paragraphs 58-10(2)(b) and 83-5(2)(a), the heading to Subdivision 84-A, sections 84-1, 84-5 and 84-14, paragraph 162(1)(e) and section 195-1 1.182
Item 3, paragraph 9-25(7)(a) 1.39
Item 3, paragraph 9-25(7)(b) 1.43
Item 3, subsection 9-25(7) 1.34
Items 4 and 5, sections 38-610 and 40-180 1.152
Item 6, subsections 84-100(3) and (4) 1.71
Item 6, subsection 84-55(1) 1.103
Item 6, section 84-60 1.104
Item 6, subsection 84-55(4) 1.105
Item 6, paragraph 84-55(4)(c) 1.106
Item 6, paragraphs 84-55(a) and (b) 1.107
Item 6, paragraph 84-70(1)(b) 1.109
Item 6, paragraph 84-70(1)(a) 1.110
Item 6, paragraph 84-70(1)(c) 1.111
Item 6, subsection 84-70(2) 1.114
Item 6, section 84-65 1.116
Item 6, subsection 84-65(2) 1.119
Item 6, subsection 84-60(1) 1.120
Item 6, subsection 84-60(2) 1.123
Item 6, subsection 84-55(1) 1.128
Item 6, subsection 84-60(3) 1.129
Item 6, paragraph 84-55(2)(a) 1.139
Item 6, paragraph 84-55(2)(c) 1.140
Item 6, paragraphs 84-55(2)(b) and subsection 84-55(3) 1.141
Item 6, subsection 84-100(1) 1.56
Item 6, section 84-50 1.162
Item 6, section 84-140 1.168
Items 6, 9 and 30 to 32, sections 84-145, 84-150 and 84-155, paragraphs 162-5(f) and 162-30(1)(d) and subsection 162-30(6) of the GST Act and subsection 8(3) of the A New Tax System (Australian Business Number) Act 1999 1.169
Item 6, subsections 84-140(2) and (3) 1.175
Item 6, subsection 84-140(5) 1.177
Item 6, subsections 84-140(3) and (5) 1.179
Item 6, paragraph 84-140(3)(b) and subsection 84-140(6) 1.180
Item 6, subsection 84-140(4) 1.181
Item 6, subsection 84-100(2) 1.60
Items 7 and 8, paragraphs 188-15(3)(b) and 188-20(3)(b) 1.93
Items 23 and 24, paragraph 84-5(1)(ba) and subsections 84-5(1A), (1B) and (1C) 1.85
Item 26, section 126-27 1.52
Items 27 and 28, subsections 153-55(4A) and 153-55(3A) 1.127
Item 37, paragraph 284-75(4)(b) in Schedule 1 to the TAA 1953 1.78
Item 38 1.183
Item 39 1.185
Subitem 39(1) 1.186
Subitem 39(3) 1.187
Subitems 39(2) and (4) 1.188

Schedule 2: GST treatment of cross border transactions between businesses

Bill reference Paragraph number
Item 1, subsection 9-25(3) 2.117
Items 1, 2 and 4, subsection 9-25(3), paragraph 9-25(6)(b) and subsection 9-75(4) 2.131
Items 1, 2 and 4, subsection 9-25(3), paragraph 9-25(6)(a) and subsection 9-75(4) 2.135
Item 2, subsection 9-25(6) 2.122
Item 3, subparagraphs 9-27(1)(b)(ii) and (iii) 2.37
Item 3, subsection 9-27(2) 2.45
Item 3, paragraphs 9-26(1)(a) and (b) 2.49, 2.56, 2.102
Items 3 and 13, subsections 9-26(3) and 85-5(3) 2.54
Item 3, table item 1 in subsection 9-26(1) 2.59
Items 3 and 14, subsection 9-26(2) and definition of 'Australian-based business recipient' in section 195-1 2.69
Item 3, table items 1 to 4 in subsection 9-26(1) 2.84
Item 3, table items 1 and 2 in subsection 9-26(1) 2.88
Item 3, paragraphs 9-26(1)(a) and (b) 2.89
Item 3, table item 1 in subsection 9-26(1) 2.90
Item 3, table items 1 & 2 in subsection 9-26(1) 2.94
Item 3, table item 3 in subsection 9-26(1) 2.98
Item 3, table item 4 in subsection 9-26(1) 2.106
Items 3 and 15, subsection 9-27(1) and section 195-1 (definition of 'carried on in the indirect tax zone') 2.25
Item 3, paragraph 9-27(1)(a) and subsection 9-27(3) 2.29
Item 3, paragraph 9-27(3)(c) 2.32
Item 3, paragraph 9-27(1)(a) and subparagraph 9-27(1)(b)(i) 2.34
Item 3, paragraphs 9-26(1)(a) and (b), and table items 1 and 2 in subsection 9-26(1) 2.138
Item 4, subsection 9-75(4) 2.126
Item 5, paragraph 57-5(3)(a) 2.223
Item 5, paragraph 57-5(3)(b) 2.225
Item 6, subsection 72-5(2) 2.192
Items 7 and 8, subsections 72-10(3) and 72-70(4) 2.204
Item 9, paragraphs 84-5(1)(c) and (ca) 2.150
Item 10, subsection 84-13(1) (definition of 'extent of consideration') 2.209
Item 11, subsection 84-13(2) 2.212
Item 12, subsection 84-20(2) 2.202
Item 12, subsections 84-25(1) and (2) 2.214
Item 12, subsection 84-25(3) 2.215
Item 12, section 84-30 2.149
Item 12, subsection 84-20(1) 2.198
Items 14 and 16 to 18 2.228
Item 19, subparagraph 38-190(3)(c)(iii) 2.166
Item 19, paragraph 38-190(3)(c) 2.154
Item 19, subparagraph 38-190(3)(c)(i) 2.157
Item 19, subparagraph 38-190(3)(c)(ii) 2.161
Item 20, subsection 38-191(2) 2.179
Item 20, subsection 38-191(1) 2.174, 2.175
Item 20, paragraph 38-191(1)(a) 2.176
Item 21, paragraphs 188-15(3)(d) and 188-20(3)(d) 2.182
Item 22, paragraphs 13-20(5)(b) and (c) 2.188
Item 22, subsection 13-20(4) and paragraph 13-20(5)(a) 2.186
Item 22, subsection 13-20(4) and paragraph 13-20(5)(a) 2.187
Items 23 and 24, subparagraph 38-185(3)(f)(ii), subparagraph 38-185(4)(f)(ii) and definition of 'taxable dealing', 'taxable importation of a luxury car' and 'wine' in section 195-1 2.190
Item 25 2.229
Item 26 2.220
Subitem 27(1) 2.232
Subitem 27(2) 2.235

Schedule 3: Farm management deposits

Bill reference Paragraph number
Items 1, 2, 6, 10, 11 and 13, section 393-1, paragraph 393-15(2)(ca), note at the end of section 393-30, note 1 at the end of subsections 393-40(1) and (2) and subsection 393-40(4) 3.56
Items 2, 10 to 13, paragraph 393-15(2)(ca), note 1 to subsection 393-40(1), note 1 to subsection 393-40(2), subsection 393-40(3) and subsection 393-40(4) 3.25
Item 3, section 393-17 3.53
Items 4 and 9, subsection 393-25(3) and section 393-37 3.32
Item 5, subsection 393-30(2) 3.37
Items 5, 7 and 9, subsection 393-30(2), table item 8 in section 393-35 and section 393-37 3.43
Item 8, table item 10, section 393-35 3.10
Item 9, section 393-37 3.31
Item 12, subparagraph 393-40(3)(b)(ii) and paragraph 393-40(3AA)(b) 3.22
Item 12, paragraphs 393-40(3)(a) and (b) 3.15
Item 12, paragraphs 393-40(3)(a) and (b) 3.16
Item 12, subparagraph 393-40(3)(b)(i) and paragraph 393-40(3AA)(a) 3.21
Item 14, section 288-115 in Schedule 1 to the Taxation Administration Act 1953 3.42
Item 14, section 288-115 in Schedule 1 to the Taxation Administration Act 1953 3.44
Item 15 3.67
Items 16 to 18, 20 and 21, paragraph 328-350(b), section 328-350, subsection 328-360(1) (definition of 'your total net small business income for the income year') 3.66
Item 19, paragraph 328-355(c) 3.58
Item 20, paragraph 328-360(1)(b) 3.64
Item 20, paragraph 328-360(1)(b) 3.65
Item 22 3.68

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