House of Representatives
Tax Laws Amendment (Small Business Measures) Bill 2004
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello MP)Index
Schedule 1: Annual lodgement and payment
| Bill reference | Paragraph number |
|---|---|
| Item 7, section 48-85 | 1.23 |
| Item 8, subsection 129-20(1) | 1.25 |
| Item 9, subsection 129-20(1) | 1.25 |
| Item 10, subsection 138-10(1) | 1.25 |
| Item 11, section 151-1 | 1.7 |
| Item 11, section 151-5 | 1.8 |
| Item 11, section 151-10 and subsection 151-20(1) | 1.9 |
| Item 11, section 151-10 and paragraph 151-20(2)(a) | 1.11 |
| Item 11, section 151-10 and paragraph 151-20(2)(b) | 1.10 |
| Item 11, section 151-15 | 1.12 |
| Item 11, subsection 151-25(1) | 1.13 |
| Item 11, subsection 151-25(2) | 1.14 |
| Item 11, subsection 151-25(3) | 1.15 |
| Item 11, subsection 151-25(4) | 1.16 |
| Item 11, subsection 151-25(5) | 1.17 |
| Item 11, section 151-40 | 1.18 |
| Item 11, section 151-45 | 1.19 |
| Item 11, section 151-50 | 1.20 |
| Item 11, section 151-55 | 1.21 |
| Item 11, sections 151-60 and 151-65 | 1.22 |
| Item 11, section 151-70 | 1.23 |
| Item 15, subsection 62(2) | 1.24 |
| Item 16 | 1.26 |
Schedule 2: Annual apportionment of creditable purpose
| Bill reference | Paragraph number |
|---|---|
| Item 4, paragraph 19-70(c) | 2.23 |
| Item 5, section 19-70 | 2.23 |
| Item 6, section 19-75 | 2.23 |
| Item 9, subsection 72-45(1A) | 2.23 |
| Item 10, subsection 78-10(2) | 2.22 |
| Item 11, subsection 78-50(2) | 2.22 |
| Item 12, subsection 84-13(2A) | 2.23 |
| Item 13, subsection 111-5(3) | 2.23 |
| Item 14, section 131-1 | 2.8 |
| Item 14, section 131-5 | 2.10 |
| Item 14, section 131-10 | 2.9 |
| Item 14, section 131-15 | 2.11 |
| Item 14, subsection 131-20(1) | 2.12 |
| Item 14, subsection 131-20(2) | 2.13 |
| Item 14, subsections 131-20(3) and (4) | 2.14 |
| Item 14, subsection 131-20(5) | 2.15 |
| Item 14, sections 131-40 and 131-45 | 2.16, 2.17, 2.18 |
| Item 14, section 131-50 | 2.19 |
| Item 14, section 131-55 | 2.20 |
| Item 14, section 131-60 | 2.21 |
| Item 15, subsection 132-5(2) | 2.23 |
| Item 16, section 136-10 | 2.23 |
| Item 22, subsection 62(2) | 2.24 |
| Item 23 | 2.25 |
Schedule 3: Payment of GST by instalments
| Bill reference | Paragraph number |
|---|---|
| Item 2, subsection 129-20(1) | 3.13 |
| Item 3, subsection 129-20(1) | 3.13 |
| Item 4, subsection 138-10(1) | 3.13 |
| Item 5, subsection 162-15(2) | 3.7 |
| Item 6, subsection 162-30(1) | 3.8 |
| Item 6, subsection 162-30(2) | 3.9 |
| Item 6, subsections 162-30(3) and (4) | 3.10 |
| Item 6, subsections 162-30(5) and (6) | 3.11 |
| Item 8, subsection 62(2) | 3.12 |
| Item 9, subsection 62(2) | 3.12 |
| Item 10 | 3.14 |