House of Representatives

Tax Laws Amendment (2005 Measures No. 4) Bill 2005

Explanatory Memorandum

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

Index

Schedule 1: Child care tax offset

Bill reference Paragraph number
Item 1, section 13-1 1.33
Item 2, section 61-460 1.8
Item, 2, section 61-465 1.12
Item 2, subsection 61-470(1) 1.13
Item 2, subsection 61-470(2) 1.14
Item 2, subsection 61-475(1) 1.16
Item 2, subsection 61-475(2) 1.18
Item 2, section 61-480 1.19
Item 2, subsection 61-480(3) 1.20
Item 2, subsection 61-480(4) 1.21
Item 2, section 61-485 1.22
Item 2, subsection 61-490(1) 1.23
Item 2, subsection 61-490(2) 1.24
Item 2, subsection 61-490(3) 1.25
Item 2, section 61-495 1.22, 1.26
Item 2, subsections 61-496(1) and (2) 1.27
Item 2, subsections 61-496(3) and (4) 1.28
Item 2, section 61-497 1.29
Item 3, subsection 65-25(2) 1.34
Item 4, section 960-265 1.35
Items 5 to 10, subsection 995-1(1) 1.32
Item 11, section 169A 1.39
Items 12 and 13, sections 45-340 and 45-375 1.36
Item 14 1.31

Schedule 2: Deductible gift recipients

Bill reference Paragraph number
Items 1 to 3 and 5 2.5
Items 1, 4, 7 and 12 2.6
Items 1 to 8 2.10
Items 2 and 8 2.7
Items 3 and 10 2.8
Items 5 and 11 2.9
Items 4 and 12 2.11

Schedule 3: Secrecy provisions

Bill reference Paragraph number
Item 1 3.5
Item 2 3.5
Item 5 3.9

Schedule 4: Wine equalisation tax

Bill reference Paragraph number
Item 1 4.28
Items 2 and 3 4.26
Item 4, subsection 17-10(2A) 4.26
Item 4, subsection 17-10(2B) 4.27
Item 5 4.29
Item 6 4.29
Item 7 4.28
Item 8 4.16
Item 9 4.16
Item 10, subsection 19-7(1) 4.19
Item 10, subsection 19-7(2) 4.20
Item 10, subsections 19-7(3) to (5) 4.21
Item 10, subsection 19-7(6) 4.22
Item 10, subsection 19-7(7) 4.23
Item 10, section 19-8 4.24
Item 10, section 19-9 4.25
Items 11 and 12 4.18
Item 13, subsection 19-10(3) 4.18
Item 13, subsection 19-10(4) 4.17
Item 14 4.9
Item 15, subsection 19-15(1A) 4.9
Item 15, subsection 19-15(1B) 4.12
Item 15, subsection 19-15(1C) 4.10
Item 15, subsection 19-15(C) 4.11
Item 16 4.13
Item 17 4.14
Item 18 to 21 4.30
Item 22 4.31
Items 23 and 24 4.16
Item 25 4.32
Item 26 4.34
Item 27 4.35


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