House of Representatives

Tax Laws Amendment (2006 Measures No. 1) Bill 2006

Explanatory Memorandum

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


Treasurer's Press Release No. 048 of 28 August 2002, available at www.treasurer.gov.au.


Treasurer's Press Release No. 045 of 10 May 2005, available at www.treasurer.gov.au.


The then Minister for Revenue and Assistant Treasurer's Press Release No.C017/03 of 21 March 2003, available at www.treasurer.gov.au.


Treasurer's Press Release No. 048 of 28 August 2002, available at www.treasurer.gov.au.


Treasurer's Press Release No. 045 of 10 May 2005, available at www.treasurer.gov.au


Treasurer's Press Release No. 048 of 28 August 2002 and Treasurer's Press Release No. 045 of 10 May 2005, available at www.treasurer.gov.au.


The term 'stored value card' refers to a product taking the form of a card where value is stored on the card itself. Some stored value cards may be linked to accounts provided by an Australian authorised deposit-taking institution.


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