House of Representatives
Taxation Laws Amendment Bill (No. 4) 1988
Taxation Laws Amendment Act (No. 4) 1988
Income Tax Amendment Bill 1988
Income Tax Amendment Act 1988
Medicare Levy Amendment Bill 1988
Medicare Levy Amendment Act 1988
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon. P.J. Keating, M.P.)INDEX OF SPECIFIC MEASURES
| Measure | Main Features | Notes on Clauses* | Page | Page | |
|---|---|---|---|---|---|
| Depreciation | 7 | 59 | |||
| Prepaid Expenses | 8 | 73 | |||
| Tax Exempt Entities | 9 | 46 | |||
| Unfranked Dividends | 10 | 48 | |||
| Section 26AAA | 10 | 44 | |||
| Mains Electricity | 11 | 69 | |||
| Natural Increase | 11 | 45 | |||
| Pensioner Rebate | 11 | 97 | |||
| Beneficiary Rebate | 12 | 97 | |||
| Special Temporary Allowance | 12 | 43 | |||
| Provisional Tax | 12 | 104 | |||
| Non-Cash Business Benefits | 13 | 41 | |||
| Debt Creation Arrangements | 15 | 83 | |||
| Public Trading Trusts | 17 | 79 | |||
| Substantiation Rules | 17 | 73 | |||
| Gifts | 17 | 71 | |||
| Remote Area Housing | 18 | 21 | |||
| Section 14ZKA | 19 | 107 | |||
| Imposition of tax | 20 | 109 | |||
| Medicare Levy | 20 | 112 | |||
| * Main notes on clauses commence on this page | |||||