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Tax Laws Amendment (2008 Measures No. 6) Bill 2008

Tax Laws Amendment (2008 Measures No. 6) Act 2009

Explanatory Memorandum

(Circulated by the authority of the Treasurer, the Hon Wayne Swan MP)

Index

Schedule 1: CGT roll-overs for corporate restructures

Bill reference Paragraph number
Items 1 and 2, item 2A in the table in section 112-53 and section 124-784B 1.40
Item 2, subsection 124-784A(1) 1.17
Item 2, subparagraph 124-784A(1)(a)(i) 1.20
Item 2, subparagraph 124-784A(1)(a)(ii) 1.22, 1.26
Item 2, paragraph 124-784A(1)(b) and steps 1 and 3 in the method statement in subsection 124-784A(2) 1.27
Item 2, step 2 in the method statement in subsection 124-784A(2) 1.28
Item 2, subsection 124-784A(3) 1.29, 1.53
Item 2, subsection 124-784A(4) 1.33
Item 2, subsection 124-784A(5) 1.34, 1.35
Items 2 and 5, subsection 124-784A(6) and the definition of 'officially quoted price' in subsection 995-1(1) 1.30
Items 2 and 5, subsection 124-784A(7) and the definition of 'officially quoted price' in subsection 995-1(1) 1.32
Item 2, paragraph 124-784B(1)(a) 1.41
Item 2, subsections 124-784B(2) and (6) 1.42
Item 2, step 1 of the method statement in subsection 124-784B(2) 1.45
Item 2, step 2 of the method statement in subsection 124-784B(2) 1.46
Item 2, step 3 of the method statement in subsection 124-784B(2) 1.47
Item 2, step 4 of the method statement in subsection 124-784B(2) 1.48
Item 2, step 5 of the method statement in subsection 124-784B(2) 1.51
Item 2, subsection 124-784B(3) 1.54
Item 2, subsection 124-784B(4) 1.49
Item 2, subsection 124-784B(5) 1.50
Item 2, subsection 124-784B(7) 1.52
Item 2, section 124-784C 1.68
Item 2, subsection 124-784C(2) 1.69
Item 2, subsection 124-784C(3) 1.70
Item 3, subsection 124-795(4) 1.36
Item 4, subsections 715-910(1) and (2) 1.58
Item 4, subsections 715-910(3) and 715-920(3) 1.73
Item 4, section 715-915 1.61
Item 4, subsection 715-920(1) 1.63
Item 4, subsection 715-920(2) 1.64
Item 4, section 715-925 1.66
Subitem 6(1) 1.78
Subitem 6(2) 1.79
Subitem 6(3) 1.80

Schedule 2: Mutual assistance in collection

Bill reference Paragraph number
Item 1 2.19
Items 3 and 4 2.20
Item 5, paragraph 255-35(5)(a) 2.16
Item 5, paragraph 255-35(5)(b) 2.17
Items 6 and 7 2.12
Item 8 2.26

Schedule 3: Late payment offset for superannuation guarantee contributions

Bill reference Paragraph number
Item 1, subparagraph 23A(1)(a)(i) 3.9
Item 1, subparagraph 23A(1)(a)(ii) 3.9
Item 2 3.9
Item 3 3.12, 3.19
Item 4 3.19
Item 5 3.21

Schedule 4: Minor amendments

Bill reference Paragraph number
Item 1, section 195-1 Table 4.1
Items 2 and 3, subsections 5C(3) and (4) Table 4.2
Item 4 Table 4.2
Item 5, subparagraph 58PB(4)(c)(i) Table 4.2
Item 6, paragraph 23AB(5)(a) Table 4.3
Item 7, subsection 23AG(1) Table 4.3
Item 8, subsection 73A(6) (definition of 'Research Secretary') Table 4.3
Item 9, subsection 82KZMGA(1) Table 4.3
Item 10, subsection 102T(27) (unit trust distribution) Table 4.3
Items 11, 12, 13, 15, 21, 22, 23, 27, 28, subsections 20-55(1) (item 1 in the table ), 20-55(1) (item 6 in the table), 25-5(8), 36-17(5) (example), 43-50(1) and (2) and 290-90(2) (note 2), sections 43-210 (step 6), 43-215 (step 4) and 240-55 (heading) Table 4.4
Item 14, paragraph 25-7(b) Table 4.4
Items 16 and 18, subsections 40-340(1) and (2) Table 4.4
Item 17 Table 4.4
Items 19 and 20, subsection 40-340(5) Table 4.4
Item 24, subsection 116-30(2B) Table 4.4
Item 25 Table 4.4
Item 26, subsection 122-50(1) example Table 4.4
Items 29 to 31, section 707-310 Table 4.4
Items 32 to 35, subsection 711-30(3) Table 4.4
Item 35, paragraph 23(2)(c) Table 4.5
Item 36 Table 4.5
Item 37, section 16-5 in Schedule 1 Table 4.6
Item 38, paragraph 20-35(2)(b) in Schedule 1 Table 4.6
Item 39 Table 4.6
Items 40 to 43, section 45-450 in Schedule 1 Table 4.6
Item 44 Table 4.6
Item 45, subsection 3(1) Table 4.7
Item 46 Table 4.7
Items 47 to 49, paragraph 10(a), subsections 9(2) and (3) and 10(1) Table 4.7
Item 50 Table 4.7
Item 51, item 14 of Schedule 1 Table 4.8
Item 52, subparagraphs 26-50(3)(b)(iv), 215-10(1)(b)(ii) and 215-10(2)(a)(ii), paragraphs 52-105(3)(b), 149-15(1)(b), 152-40(1A)(a), 215-10(1)(b), 215-10(1)(c), 295-485(1)(a), 320-107(1)(a) and subsections 30-15(2) and 52-70(b) Table 4.4


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