Senate
Taxation Laws Amendment Bill (No. 3) 1994
Supplementary Explanatory Memorandum
Amendments and New Clauses to be Moved on Behalf of the Government(Circulated by authority of the Treasurer, the Hon Ralph Willis, MP)CHAPTER 1 - AMENDMENTS 1 and 2 - REPORTABLE PAYMENTS SYSTEM
Overview and explanation of the amendments
Amendments 1 and 2 will defer the commencement of the reportable payments system from 1 November 1994 to 1 December 1994. The deferment will allow more leadtime for the provisions to be explained and taxpayers affected by the new arrangements to understand their obligations.
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