House of Representatives
Tax Laws Amendment (2005 Measures No. 6) Bill 2005
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello MP)Index
Schedule 1: Consolidation: available fraction for loss utilisation purposes
| Bill reference | Paragraph number |
|---|---|
| Item 1, subsections 707-320(4) and (4A) | 1.7 |
| Item 2 | 1.8 |
| Bill reference | Paragraph number |
|---|---|
| Item 1, 'mutual receipts' in the table | 2.15 |
| Item 2, paragraphs 25-75(1)(e) and (f) | 2.16 |
| Item 3, section 59-35 | 2.11 |
Schedule 3: Child care tax offset
Schedule 4: Medical expenses offset
| Bill reference | Paragraph number |
|---|---|
| Item 2, subsection 159P(4) definition of 'ineligible medical expenses' | 4.12 |
| Item 2, subsection 159P(4), paragraph (a) definition of 'ineligible medical expenses' | 4.17 |
| Item 2, subsection 159P(4), paragraphs (a) and (b) definition of 'ineligible medical expenses' | 4.10 |
| Item 2, subsection 159P(4), paragraph (b) definition of 'ineligible medical expenses' | 4.23 |
Schedule 5: Specific gift recipients
| Bill reference | Paragraph number |
|---|---|
| Items 1 and 7 | 5.6 |
| Items 1 to 10 | 5.5, 5.7, 5.14 |
| Item 2 | 5.12, 5.13 |
| Items 3 and 6 | 5.8 |
| Items 3 and 9 | 5.9 |
| Items 4, 5 and 8 | 5.10 |
| Items 4 and 10 | 5.11 |