House of Representatives
Tax Laws Amendment (Retirement Villages) Bill 2004
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello MP)Index
Schedule 1: Retirement villages
| Bill reference | Paragraph number |
|---|---|
| Item 1, paragraph 38-25(3)(c) | 1.57 |
| Item 2, subsection 38-25(3A) | 1.10 |
| Item 2, subsection 38-25(3B) | 1.15 |
| Item 2, subparagraph 38-25(3B)(a)(i) | 1.16 |
| Item 2, subparagraph 38-25(3B)(a)(ii) | 1.16 |
| Item 2, subsection 38-25(3C) | 1.17 |
| Item 3, subsection 38-25(4A) | 1.19 |
| Items 4 and 6 | 1.58 |
| Item 5, paragraph 38-260(a) | 1.50 |
| Item 5, paragraph 38-260(b) | 1.51 |
| Item 5, paragraph 38-260(c) | 1.52 |
| Item 7, subsection 177-10(1) | 1.59 |
| Item 8, section 177-11 | 1.20 |
| Item 9, section 195-1 | 1.21 |
| Item 10, section 195-1 | 1.60 |
| Item 11, section 195-1 | 1.24 |
| Item 12, section 195-1 | 1.33 |
| Item 12, section 195-1, paragraph (a), definition of 'serviced apartment' | 1.28, 1.28 |
| Item 12, section 195-1, paragraph (b), definition of 'serviced apartment' | 1.30 |
| Item 12, section 195-1, paragraph (c), definition of 'serviced apartment' | 1.31 |
| Item 12, section 195-1, paragraph (d), definition of 'serviced apartment' | 1.32 |
| Item 15, subitem 15(1) | 1.36 |
| Item 15, subitem 15(2) | 1.38 |
| Item 15, subitem 15(3) | 1.37 |
| Item 16 | 1.41 |
| Item 17 | 1.45 |
| Item 18 | 1.49 |
| Subitem 14(1) | 1.54 |
| Subitem 14(2) | 1.56 |
| Subitem 14(3) | 1.55 |