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Tax Laws Amendment (2007 Measures No. 1) Bill 2007

Tax Laws Amendment (2007 Measures No. 1) Act 2007

Explanatory Memorandum

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

Index

Schedule 1: Project Wickenby taskforce

Bill reference Paragraph number
Item 1 1.57
Item 2 1.58
Item 3 1.55
Item 4, subsection 3G(1) 1.16, 1.18
Item 4, paragraph 3G(1)(b) 1.20
Item 4, subsection 3G(2) 1.21
Item 4, subsection 3G(5) 1.24
Item 4, subsection 3G(6) 1.33
Item 4, paragraph 3G(6)(c) 1.34
Item 4, subsection 3G(7) 1.36
Item 4, paragraph 3G(8)(a) 1.42
Item 4, paragraph 3G(8)(b) and subsection 3G(11) 1.47
Item 4, subsections 3G(9) and (10) 1.45
Item 4, paragraphs 3G(12)(a) and 3H(11)(a) 1.52
Item 4, paragraphs 3G(12)(b) and 3H(11)(b) 1.53
Item 4, subsection 3H(1) 1.27
Item 4, subsection 3H(2) 1.29
Item 4, subsection 3H(3) 1.22, 1.30
Item 4, subsection 3H(4) 1.22, 1.32
Item 4, subsection 3H(5) 1.38
Item 4, subsections 3H(6) and (7) 1.39
Item 4, paragraph 3H(7)(a) 1.48
Item 4, paragraph 3H(7)(b) and subsection 3H(10) 1.51
Item 4, subsections 3H(8) and (9) 1.50
Item 5 1.54

Schedule 2: Disclosure of information relating to superannuation guarantee complaints

Bill reference Paragraph number
Item 1, subsection 45A(1) 2.4
Item 1, subsection 45A(2) 2.6
Item 1, subsection 45A(3) 2.7
Item 1, subsection 45A(4) 2.8
Item 1, subsection 45A(5) 2.10
Item 1, subsection 45A(6) 2.12
Item 2, section 1 2.16
Item 2, section 2 2.17

Schedule 3: Employee share schemes and stapled securities

Bill reference Paragraph number
Item 2, section 139DSA 3.10
Item 2, subsection 139DSB(1) 3.11
Item 2, subsection 139DSB(2) 3.15
Item 2, section 139DSC 3.31
Item 2, subsection 139DSD(1) 3.26
Item 2, subsection 139DSD(2) 3.30
Item 2, subsection 139DSE(1) 3.18
Item 2, subsection 139DSE(2) 3.19
Item 2, subsection 139DSE(3) 3.20
Item 2, section 139DSF 3.21
Item 2, section 139DSG 3.22
Item 2, paragraphs 139DSH(a), (b), (c) and (d) 3.33
Item 2, subsection 139DSI(1) 3.28
Item 2, subsection 139DSI(2) 3.29
Items 3 to 5, subsections 139GB(1) and (2) 3.36
Item 6, paragraphs 139GCD(1)(a) and (b) 3.12
Item 6, paragraphs 139GCD(1)(c) and (d) 3.12
Item 6, subsection 139GCD(2) 3.14
Item 7, section 139GH 3.40
Item 8, paragraphs 84-14(a) of the GST Act 3.50
Item 9, paragraphs 84-14(b) of the GST Act 3.50
Item 10, section 195-1 of the GST Act 3.51
Item 11, subsection 136(1), paragraph (ha) of the definition of 'fringe benefit' of the GST Act 3.53
Item 12, subsection 136(1), paragraph (haa) of the definition of 'fringe benefit' of the GST Act 3.52
Item 13, subsection 136(1), paragraph (hc) of the definition of 'fringe benefit' of the GST Act 3.54
Item 13, subsection 136(1), subparagraphs (hc)(i), (ii), (iii) and (iv) of the definition of 'fringe benefit' of the GST Act 3.54
Item 14, section 109H 3.56
Item 15, subsection 109NB(1) 3.55
Item 16, subsection 530A(3) 3.57
Item 16, subsection 530A(4) 3.58
Items 17 and 18, subsections 115-30(1A) and (1B) 3.59, 3.60
Item 19, paragraph 125-75(3)(a) 3.61
Item 20, subsections 130-90(6) and (7) 3.48
Item 21, subsection 130-97(1) 3.43
Item 21, subsection 130-97(2) 3.44
Item 21, subsection 130-97(3) 3.45
Item 21, subsection 130-97(4) 3.46
Item 21, subsections 130-97(5) and (6) 3.47
Items 22 and 23, section 208-215 3.62
Item 24, section 703-35 3.63
Item 25, subsection 703-35(5) 3.65
Item 26, subsection 703-35(7) 3.64
Item 27, subsection 719-30(1) 3.68
Item 28, subsection 719-30(2) 3.66
Item 29, subsection 719-30(5) 3.67
Items 30 to 33 3.69
Item 34, definition of 'cessation time' in subsection 995-1(1) 3.37
Items 35 and 36, definitions of 'qualifying right' and 'employee share scheme' in subsection 995-1(1) 3.25
Item 37, subsection 14-5(3) 3.70
Item 38, paragraph 14-5(3)(e) 3.71
Item 39 3.41


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