House of Representatives
New Business Tax System (Miscellaneous) Bill (No. 2) 2000
Supplementary Explanatory Memorandum & Correction to Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)Index
Schedule 1: Company losses and bad debts
| Bill reference | Paragraph no. |
|---|---|
| Amendments 1 to 4, 6 to 9, 11 and 12, item 3, paragraph 165-12(7)(b) and subsection 165-12(8); item 5, paragraph 165-37(4)(b) and subsection 165-37(5); item 15, paragraph 165-115C(4)(b) and subsection 165-115C(5); item 20, paragraph 165-123(7)(b) and subsection 165-123(8); item 34, paragraph 166-170(8)(b) and subsection 166-170(10) | 1.15 |
| Amendment 5, item 8, subsection 165-115A(1D) | 1.8 |
| Amendment 10, item 34, paragraph 166-170(2)(a) | 1.10 |
| Amendment 13, item 48 subsection 170-220(3) | 1.16 |
| Amendment 14, item 62, subsection 170-275(1) | 1.17 |
| Amendment 15, item 65, subsection 170-280(1) | 1.17 |
| Amendment 16, item 68, subsection 170-280(3) | 1.17 |
| Amendment 17, item 68, paragraphs 170-215(3)(aa) and (ab) and paragraphs 170-225(3)(aa) and (ab) | 1.16 |
Schedule 2: Life insurance companies
| Bill reference | Paragraph no. |
|---|---|
| Amendment 18, subsection 121(2) of the ITAA 1936 | 2.12 |
| Amendment 19, subsection 273A(1A) of the ITAA 1936 | 2.14 |
| Amendments 20, 23, 24, 28 and 29, subsections 273A(3), 273C(1), 273C(2), 273D(1), paragraph 273G(2)(c) and subsection 273G(4) of the ITAA 1936 | 2.19 |
| Amendment 21, subsection 273A(4) of the ITAA 1936 | 2.22 |
| Amendment 22, subsection 273B(2) of the ITAA 1936 | 2.24 |
| Amendment 25, subsections 273D(2) and (3) of the ITAA 1936 | 2.30 |
| Amendment 26, subsection 273D(5) of the ITAA 1936 | 2.31 |
| Amendment 27, subsection 273F(1) of the ITAA 1936 | 2.32 |
| Amendment 30, subsection 273J(3) of the ITAA 1936 | 2.33 |
| Amendments 31, 33, 39 and 40, paragraphs 281A(2)(b), 281AA(1)(b), 296A(2)(b) and 296AA(1)(b) of the ITAA 1936 | 2.37 |
| Amendment 32, subsections 281A(4) and (5) of the ITAA 1936 | 2.40 |
| Amendment 34, subsections 281AA(3) and 281A(4) of the ITAA 1936 | 2.41 |
| Amendment 35, section 282C of the ITAA 1936 | 2.45 |
| Amendments 36, 37, 41 and 42, sections 283 and 297BA of the ITAA 1936 | 2.46 |
| Amendments 38, 43 and 51, subsections 283(4) and subsection 297BA(4) of the ITAA 1936, subsection 320-40(8) of the ITAA 1997 | 2.50 |
| Amendment 44, subsection 50-72 of the ITAA 1997 | 2.53 |
| Amendments 45 and 46, paragraphs 102-3(2)(d) and 115-10(d) of the ITAA 1997 | 2.55 |
| Amendments 47, 48 and 49, subsection 118-300(1) and subparagraph 152-20(2)(b)(v) of the ITAA 1997 | 2.56 |
| Amendment 50, paragraph 320-35(1)(c) of the ITAA 1997 | 2.57 |
| Amendment 52, section 320-87 of the ITAA 1997 | 2.62 |
| Amendments 53 and 60, subsections 320-170(1A) and 320-225(1A) of the ITAA 1997 | 2.16 |
| Amendments 54 and 61 to 65, subsections 320-195(1), 320-225(3), 320-235(1), 320-235(2), 320-240(1), paragraph 320-250(2)(c) and subsection 320-250(4) of the ITAA 1997 | 2.20 |
| Amendment 55, paragraph 320-195(4)(c) of the ITAA 1997 | 2.65 |
| Amendment 56, subsection 320-200(3) of the ITAA 1997 | 2.67 |
| Amendment 57, paragraph 320-205(3)(e) of the ITAA 1997 | 2.69 |
| Amendment 58, paragraph 320-205(4)(ca) of the ITAA 1997 | 2.63 |
| Amendment 59, paragraph 320-205(4)(e) of the ITAA 1997 | 2.70 |
| Amendment 66, subsection 320-85(2) of the ITTP 1997 | 2.74 |
| Amendments 67 to 70, subsections 320-170(2) and 320-230(2) of the ITTP 1997 | 2.26 |
| Amendments 71 to 75, paragraphs 160AQT(4)(b), 160AQU(2)(b), 160AQWA(b), subparagraphs 160AQZB(1)(c)(ii) and 160AQZC(1)(c)(ii) of the ITAA 1936 | 2.75 |
| Amendment 76, subsection 995-1 of the ITAA 1997 | 2.77 |
| Amendment 77, subsection 995-1 of the ITAA 1997 | 2.78 |
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
