House of Representatives

Tax Laws Amendment (Long-term Non-reviewable Contracts) Bill 2004

A New Tax System (Goods and Services Tax Imposition (Recipients) - Customs) Bill 2004

A New Tax System (Goods and Services Tax Imposition (Recipients) - Customs) Act 2005

A New Tax System (Goods and Services Tax Imposition (Recipients) - Excise) Bill 2004

A New Tax System (Goods and Services Tax Imposition (Recipients) - Excise) Act 2005

A New Tax System (Goods and Services Tax Imposition (Recipients) - General) Bill 2004

A New Tax System (Goods and Services Tax Imposition (Recipients) - General) Act 2005

Explanatory Memorandum

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

Index

Schedule 1: Long-term non-reviewable contracts

Bill   reference Paragraph   number
Items 1 and 2, subparagraph 2(1)(b)(ii) and section 4 1.59
Item 5, section 195-1 1.60
Items 6 to 11 1.61
Item 13, subsection 13(4B) 1.13
Item 13, subsection 13(4C) 1.12
Item 13, subsection 13(4D) 1.14
Item 14, section 15A 1.16
Item 14, section 15B 1.51
Item 14, subsection 15C(1) 1.56
Item 14, paragraphs 15C(1)(a) and (b) 1.21
Item 14, subparagraph 15C(1)(c)(i), subsection 15C(7) 1.22
Item 14, subparagraph 15C(1)(c)(ii), subsection 15C(4), section 15M 1.23
Item 14, subsections 15C(2), (4) and (5) 1.25
Item 14, section 15D 1.28, 1.29
Item 14, subsection 15E(2) 1.32
Item 14, subsection 15E(3) 1.33
Item 14, subsection 15E(4) 1.34
Item 14, subsection 15F(2) 1.35
Item 14, subsection 15G(2) 1.37
Item 14, subsection 15G(3) 1.38
Item 14, subsection 15G(4) 1.39
Item 14, section 15H 1.40
Item 14, subsection 15I(1) 1.45
Item 14, subsection 15I(2) 1.46
Item 14, section 15K 1.49
Item 14, section 15L 1.50
Item 14, section 15L 1.51
Item 14, paragraph 15L(1)(c) and subsection 15L(3) 1.53
Item 14, paragraph 15L(1)(d) 1.54
Item 14, sections 15J and 15M 1.55
Item 15, section 15IA 1.43
Items 16 and 17 1.63
Item 18 1.62


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