House of Representatives

Taxation Laws Amendment Bill (No. 6) 1988

Taxation Laws Amendment Act (No. 2) 1989

Supplementary Explanatory Memorandum

Amendment to be moved on behalf of the Government

(Circulated by authority of the Treasurer, the Hon P.J. Keating, MP)


The nature of the proposed transitional amendment to share cancellations which occurred between the date of announcement of the legislation and the date following its introduction is such that a reliable estimate of the potential revenue effect cannot be made.

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