House of Representatives
Tax Laws Amendment (Improvements to Self Assessment) Bill (No. 2) 2005
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello MP)Index
Schedule 1: Assessments
| Bill reference | Paragraph number |
|---|---|
| Item 1, item 1 in the table in subsection 170(1) | 2.25 |
| Item 1, item 1 in the table in subsection 170(3) | 2.43 |
| Item 1, paragraph (f) in column 3 of item 1, paragraph (e) in column 3 of item 2 and paragraph (d) in column 3 of item 3 in the table in subsection 170(1) | 2.33 |
| Item 1, item 2 in the table in subsection 170(1) | 2.26 |
| Item 1, item 2 in the table in subsection 170(3) | 2.44 |
| Item 1, item 3 in the table in subsection 170(1) | 2.27 |
| Item 1, item 4 in the table in subsection 170(1) | 2.35 |
| Item 1, item 5 in the table in subsection 170(1) | 2.37 |
| Item 1, subsections 170(1) and (2) | 2.42 |
| Item 1, subsection 170(3) | 2.45 |
| Item 1, subsection 170(4) | 2.46 |
| Item 1, subsections 170(6) to (8) | 2.48 |
| Items 3 to 7, subsection 170(10) | 2.55 |
| Item 6, section 170, subsection 170(1) | 2.38 |
| Item 8, subsection 170(13) | 2.58 |
| Items 9 to 13, subsection 170(14) | 2.59 |
| Item 14, section 170A | 2.60 |
| Items 15 and 19 | 2.61 |
| Item 16, subsection 6(1) | 2.50 |
| Items 17 and 18, section 175A | 2.53 |
| Item 20, item 1 in the table in subsection 171A(1) | 2.64 |
| Item 20, item 2 in the table in subsection 171A(1) | 2.65 |
| Item 20, items 2 and 3, paragraph (a) in the table in subsection 171A(1) | 2.68 |
| Item 20, item 3 in the table in subsection 171A(1) | 2.66 |
| Item 20, item 4 in the table in subsection 171A(1) | 2.67 |
| Item 20 and item 4 in the table in subsection 171A(1) | 2.68 |
| Item 20, subsection 171A(2) | 2.70 |
| Item 21, subsections 170(9A), (9E) and (9F) | 2.54 |
| Items 21, 22, 26 and 27 | 2.71 |
| Items 23, 24, 33, 34 and 36, subsections 251R(6F) and (6FA) of the ITAA 1936, subsections 18-100(1) and 388 -65(3), Schedule 1 of the TAA 1953 | 2.72 |
| Items 25, 32 and 59 | 2.79 |
| Item 28, paragraphs 14ZW(1)(aa) and (aaa) of the TAA 1953 | 2.74 |
| Item 29, subsections 14ZW(1A) and (1AA) of the TAA 1953 | 2.75 |
| Items 30 and 31, paragraphs 14ZW(1B)(b) and 14ZW(1BA)(b) of the TAA 1953 | 2.76 |
| Items 35 and 37 | 2.80 |
| Items 38 to 45, sections 161AA, 166, 166A, 168 and 169 of the ITAA 1936 | 2.77 |
| Items 46 to 58, sections 18-15, 18 -20, 18-25, 18-27, 45-30 and 45 -865, Schedule 1 to the TAA 1953 and section 8K of the Taxation (Interest on Overpayments and Early Payments) Act 1983 | 2.78 |
Schedule 2: ATO advice
| Bill reference | Paragraph number |
|---|---|
| Item 1, section 357-55 of Schedule 1 to the TAA 1953 | 3.22 |
| Item 1, sections 357-60 and 357-70 of Schedule 1 to the TAA 1953 | 3.30 |
| Item 1, sections 357-60 and 361-5 of Schedule 1 to the TAA 1953 | 3.117 |
| Item 1, subsection 357-60(1) of Schedule 1 to the TAA 1953 | 3.23 |
| Item 1, paragraph 357-60(1)(b) of Schedule 1 to the TAA 1953 | 3.26 |
| Item 1, subsection 357-60(2) of Schedule 1 to the TAA 1953 | 3.27 |
| Item 1, section 357-65 of Schedule 1 to the TAA 1953 | 3.28 |
| Item 1, section 357-70 of Schedule 1 to the TAA 1953 | 3.29 |
| Item 1, subsection 357 -75(1) of Schedule 1 to the TAA 1953 | 3.31 |
| Item 1, subsection 357 -75(2) of Schedule 1 to the TAA 1953 | 3.32 |
| Item 1, section 357-80 of Schedule 1 to the TAA 1953 | 3.33 |
| Item 1, section 357-85 of Schedule 1 to the TAA 1953 | 3.34 |
| Item 1, section 357-90 of Schedule 1 to the TAA 1953 | 3.35 |
| Item 1, section 357-95 of Schedule 1 to the TAA 1953 | 3.36 |
| Item 1, section 357-100 of Schedule 1 to the TAA 1953 | 3.37 |
| Item 1, section 357-105 of Schedule 1 to the TAA 1953 | 3.39 |
| Item 1, section 357-110 of Schedule 1 to the TAA 1953 | 3.41 |
| Item 1, section 357-115 of Schedule 1 to the TAA 1953 | 3.42 |
| Item 1, section 357 -120 of Schedule 1 to the TAA 1953 | 3.45 |
| Item 1, section 357-125 of Schedule 1 to the TAA 1953 | 3.46 |
| Item 1, subsection 358-5(1) of Schedule 1 to the TAA 1953 | 3.47 |
| Item 1, subsection 358-5(2) of Schedule 1 to the TAA 1953 | 3.49 |
| Item 1, subsections 358 -5(2) and (4) of Schedule 1 to the TAA 1953 | 3.50 |
| Item 1, subsection 358-10(1) of Schedule 1 to the TAA 1953 | 3.52 |
| Item 1, subsection 358-10(2) of Schedule 1 to the TAA 1953 | 3.53 |
| Item 1, section 358-15 of Schedule 1 to the TAA 1953 | 3.54 |
| Item 1, section 358 -20 of Schedule 1 to the TAA 1953 | 3.55 |
| Item 1, section 359-5 of Schedule 1 to the TAA 1953 | 3.61 |
| Item 1, subsection 359-5(1) and section 359-20 of Schedule 1 to the TAA 1953 | 3.72 |
| Item 1, subsection 359-10(1) and section 359-30 of Schedule 1 to the TAA 1953 | 3.67 |
| Item 1, subsection 359 -10(2) of Schedule 2 to the TAA 1953 | 3.68 |
| Item 1, subsection 359 -10(3) of Schedule 1 to the TAA 1953 | 3.69 |
| Item 1, section 359-15 of Schedule 1 to the TAA 1953 | 3.71 |
| Item 1, subsections 359-25(1) to (3) of Schedule 1 to the TAA 1953 | 3.75 |
| Item 1, subsection 359-25(4) of Schedule 1 to the TAA 1953 | 3.76 |
| Item 1, subsection 359-35(1) of Schedule 1 to the TAA 1953 | 3.77 |
| Item 1, subsections 359-35(2) and (3) of Schedule 1 to the TAA 1953 | 3.78, 3.84 |
| Item 1, subsection 359-35(3) of Schedule 1 to the TAA 1953 | 3.80, 3.83 |
| Item 1, subsection 359-35(4) of Schedule 1 to the TAA 1953 | 3.85 |
| Item 1, paragraph 359 -40(1)(a) and subsections 359-40(2) and (3) of Schedule 1 to the TAA 1953 | 3.87 |
| Item 1, paragraph 359-40(1)(b) and subsections 359-40 (2) and (3) of Schedule 1 to the TAA 1953 | 3.88 |
| Item 1, subsection 359-40(4) of Schedule 1 to the TAA 1953 | 3.90 |
| Item 1, subsection 359-40(5) of Schedule 1 to the TAA 1953 | 3.91 |
| Item 1, section 359-45 of Schedule 1 to the TAA 1953 | 3.92 |
| Item 1, subsection 359-50(1) of Schedule 1 to the TAA 1953 | 3.94 |
| Item 1, subsection 359-50(2) of Schedule 1 to the TAA 1953 | 3.96 |
| Item 1, subsections 359-50(3) and (4) of Schedule 1 to the TAA 1953 | 3.95, 3.100, 3.110 |
| Item 1, subsections 359-55(1) and (3) of Schedule 1 to the TAA 1953 | 3.97 |
| Item 1, subsection 359-55(2) of Schedule 1 to the TAA 1953 | 3.99 |
| Item 1, subsection 359-55(4) of Schedule 1 to the TAA 1953 | 3.98 |
| Item 1, subsections 359-60(1) and (2) of Schedule 1 to the TAA 1953 | 3.100, 3.101 |
| Item 1, subsection 359-60(3) of Schedule 1 to the TAA 1953 | 3.102 |
| Item 1, subsections 359-65(1) and (2) of Schedule 1 to the TAA 1953 | 3.106 |
| Item 1, section 359-70 of Schedule 1 to the TAA 1953 | 3.108 |
| Item 1, section 360-5 of Schedule 1 to the TAA 1953 | 3.113 |
| Item 1, subsection 360 -5(1) of Schedule 1 to the TAA 1953 | 3.115 |
| Item 1, subsection 360 -5(2) of Schedule 1 to the TAA 1953 | 3.116 |
| Item 1, subsection 360 -5(3) of Schedule 1 to the TAA 1953 | 3.120 |
| Item 1, subsections 360 -5(3) and (4) of Schedule 1 to the TAA 1953 | 3.117 |
| Item 1, paragraph 360-5(3)(b) of Schedule 1 to the TAA 1953 | 3.122 |
| Item 1, subsection 360 -5(5) of Schedule 1 to the TAA 1953 | 3.118 |
| Item 1, section 360 -10 of Schedule 1 to the TAA 1953 | 3.125 |
| Item 1, subsection 361-5(1) of Schedule 1 to the TAA 1953 | 3.129 |
| Item 1, subsection 361-5(2) of Schedule 1 to the TAA 1953 | 3.133 |
| Item 1, subsection 361-5(3) of Schedule 1 to the TAA 1953 | 3.134 |
| Items 2 to 16, 18, 26 and 27 of Schedule 1 to the TAA 1953 | 3.135 |
| Items 17 and 19 to 25 of Schedule 1 to the TAA 1953 | 3.136 |
| Item 22, subsection 14ZY(1) of the TAA 1953 | 3.111 |
| Items 22, 24 and 25 of Schedule 1 to the TAA 1953 | 3.137 |
| Item 24, subsection 14ZYB of the TAA 1953 | 3.112 |