House of Representatives
Tax Laws Amendment (Budget Measures) Bill 2008
Explanatory Memorandum
Circulated by the authority of the Treasurer, the Hon Wayne Swan MPIndex
Schedule 1: Fringe benefits tax and employee share schemes
| Bill reference | Paragraph number |
| Item 2, subsection 41(2) | 1.17 |
| Item 4, subsection 58X(2) | 1.19 |
| Item 4, subsection 58X(3) | 1.20 |
| Item 4, subsection 58X(4) | 1.21 |
| Item 5 | 1.27 |
| Item 6, subsection 51AH(3) | 1.24 |
| Item 8, subsection 40-45(2) | 1.23 |
| Item 9 | 1.28 |
| Item 11 | 2.15, 2.16 |
| Item 12 | 2.17 |
| Item 13 | 2.19 |
| Item 14 | 2.18 |
| Item 15 | 2.20 |
| Subitem 3(1) | 1.25 |
| Subitem 3(2) | 1.26 |
Schedule 2 : In-house software
| Bill reference | Paragraph number |
| Item 1, subsection 40-95(7) | 3.17 |
| Item 2 | 3.21 |