House of Representatives
Income Tax Assessment Amendment Bill (No. 2) 1978
Income Tax Assessment Amendment Act (No. 2) 1978
Income Tax (Non-Resident Companies) Bill 1978
Income Tax (Non-Resident Companies) Act 1978
Income Tax (Companies and Superannuation Funds) Amendment Bill 1978
Income Tax (Companies and Superannuation Funds) Amendment Act 1978
Income Tax (Rates) Amendment Bill 1978
Income Tax (Rates) Amendment Act 1978
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon. John Howard, M.P.)INCOME TAX (COMPANIES AND SUPERANNUATION FUNDS) AMENDMENT BILL 1978 and INCOME TAX (RATES) AMENDMENT BILL 1978
These Bills contain formal and technical provisions to make it clear that the tax that will be payable in accordance with proposed new section 128T of the Assessment Act is to be imposed by the proposed Income Tax (Non-residents Companies) Act 1978, and not by either of the Acts which these Bills propose to amend.