House of Representatives
New International Tax Arrangements (Managed Funds and Other Measures) Bill 2004
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello MP)Index
Schedule 1: CGT and foreign residents
| Bill reference | Paragraph number |
|---|---|
| Items 1 to 3, section 12-5 | 1.46 |
| Item 4, subsection 104-70(9) | 1.14, 1.40 |
| Item 5, subsection 121-30(2) | 1.42 |
| Item 6, section 768-600 | 1.13 |
| Item 6, subsection 768-605(1) | 1.14, 1.20 |
| Item 6, subsection 768-605(1) and section 768-610 | 1.18 |
| Item 6, paragraph 768-605(1)(a) | 1.20 |
| Item 6, paragraph 768-605(1)(b) | 1.20 |
| Item 6, paragraph 768-605(1)(c) | 1.20 |
| Item 6, subsection 768-605(2) | 1.14 |
| Item 6, paragraph 768-605(2)(a) | 1.31 |
| Item 6, paragraph 768-605(2)(b) | 1.31 |
| Item 6, paragraph 768-605(2)(c) | 1.31 |
| Item 6, subsection 768-605(3) | 1.28 |
| Item 6, paragraph 768-605(3)(a) and subsection 768-605(4) | 1.37 |
| Item 6, paragraph 768-605(3)(b) and subsection 768-605(4) | 1.38 |
| Item 6, paragraph 768-610(2)(a) | 1.21 |
| Item 6, paragraph 768-610(2)(b) | 1.22 |
| Item 6, subsections 768-610(3) and (4) | 1.22 |
| Item 6, section 768-615 | 1.35 |
| Subitem 7(1) | 1.43 |
| Subitem 7(2) | 1.45 |
Schedule 2: Treaty source rules
| Bill reference | Paragraph number |
|---|---|
| Item 1, subsection 3AA(1) | 2.14 |
| Item 1, paragraph 3AA(1)(a) | 2.14 |
| Item 1, paragraph 3AA(1)(b) | 2.14 |
| Item 1, subsection 3AA(2) | 2.13 |
| Item 1, paragraphs 3AA(2)(a) to (c) | 2.7 |
| Item 1, subsection 3AA(3) | 2.17 |
| Item 1, subsection 3AA(4) | 2.14 |
Schedule 3: Interest withholding tax
| Bill reference | Paragraph number |
|---|---|
| Item 1, section 121C | 3.32 |
| Item 2, subsection 128A(1B) | 3.16 |
| Item 3, paragraph 128A(5)(a) | 3.15 |
| Item 4, subsection 128AE(1) | 3.15 |
| Item 5, paragraph 128AE(2)(ba) | 3.31 |
| Item 6, subsection 128F(1) | 3.20 |
| Items 7, 8, 10, 11, 12, 14, 15, 19, 20, 21, 23, section 128F | 3.12 |
| Item 9, subsection 128F(1A) | 3.20 |
| Item 13, subsection 128F(3) | 3.18 |
| Item 16, paragraph 128F(5)(a) | 3.18 |
| Item 17, subparagraphs 128F(5)(b)(i) and (ii) | 3.18 |
| Item 18, paragraph 128F(5)(c) | 3.18 |
| Item 22, paragraph 128F(8)(a); | 3.19 |
| Item 24, subsection 128F(10) | 3.15 |
| Items 25 to 28, 30 and 31, proposed section 128FA | 3.12 |
| Item 29, proposed paragraph 128FA(5)(a) | 3.19 |
| Items 32 to 35, subsection 820-570(1) of the ITAA 1997 | 3.33 |
| Items 36 to 39, subsections 820-591(1) and (2) of the ITAA 1997 | 3.33 |
| Item 40, section 820-595 of the ITAA 1997 | 3.33 |
| Items 41 to 44, subsections 820-617(1) and (2) of the ITAA 1997 | 3.33 |
| Item 45, subsection 128A(1AB) | 3.23 |
| Item 46, paragraph 23(2)(ca) of the Financial Corporations (Transfer of Assets and Liabilities) Act 1993 | 3.28 |
| Item 47 | 3.30 |