House of Representatives

Tax Laws Amendment (2004 Measures No. 2) Bill 2004

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)

Section 6-5 and paragraph 320-137(2)(a).

Section 6-5 and paragraph 320-139(a).

Paragraphs 320-15(1)(a) and 320-137(2)(b).

Paragraphs 320-15(1)(a) and 320-139(a).

Paragraphs 320-15(1)(db) and 320-137(2)(d).

Paragraphs 320-15(1)(da) and 320-139(a).

Section 320-55 and paragraph 320-137(4)(a).

Section 320-75 and paragraph 320-139(b).

Section 8-1 and paragraph 320-137(4)(b).

Section 8-1 and paragraph 320-139(b).

Subsection 320-87(2) and paragraph 320-139(b).

Subsection 320-87(1) and paragraph 320-137(4)(c).

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