House of Representatives

Tax Legislation Amendment Bill 1992

Tax Legislation Amendment Act 1992

Explanatory Memorandum

(Circulated by authority of the Treasurer,the Hon. John Dawkins, M.P.)

Clauses involved in the proposed amendments

Clause 2: contains the commencement dates for the provisions of the Bill.

Clauses 4 to 6: provides details of the personal rates of tax to apply for the 1994-95 to 1996-97 and subsequent income years respectively.

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