House of Representatives
Tax Laws Amendment (Small Business and General Business Tax Break) Bill 2009
Tax Laws Amendment (Small Business and General Business Tax Break) Act 2009
Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon Wayne Swan MP)Index
Schedule 1: Additional deduction for certain new business investment
| Bill reference | Paragraph number |
| Items 1 to 4, section 41-1 | 1.30 |
| Section 2 | 1.29 |
| Item 4, section 41-5 | 1.28 |
| Item 4, paragraphs 41-5(1)(a) and (b) | 1.35 |
| Item 4, paragraph 41-5(1)(b) | 1.62 |
| Item 4, paragraph 41-5(1)(d) | 1.78, 1.118 |
| Item 4, paragraph 41-5(2)(a) | 1.50 |
| Item 4, paragraph 41-5(2)(b) | 1.54 |
| Item 4, paragraph 41-5(2)(c) | 1.45 |
| Item 4, paragraph 41-5(3)(a) | 1.79 |
| Item 4, paragraph 41-5(3)(b) | 1.80 |
| Item 4, paragraph 41-5(3)(c) | 1.85 |
| Item 4, subsection 41-15(1) | 1.125 |
| Item 4, subsection 41-15(2) | 1.126 |
| Item 4, subsections 41-15(3) and (4) | 1.128 |
| Item 4, paragraph 41-20(c) | 1.111 |
| Item 4, paragraph 41-20(f) | 1.117 |
| Item 4, paragraph 41-20(1)(a) | 1.87 |
| Item 4, paragraph 41-20(1)(b) | 1.99 |
| Item 4, paragraph 41-20(1)(d) | 1.114 |
| Item 4, paragraph 41-20(1)(e) and section 41-30 | 1.57 |
| Item 4, subsection 41-20(2) | 1.60, 1.115 |
| Item 4, subsection 41-20(4) | 1.96 |
| Item 4, subsection 41-20(5) | 1.97 |
| Item 4, subsection 41-25(1) | 1.98 |
| Item 4, subsections 41-25(2) and (3) | 1.107 |
| Item 4, subsection 41-25(4) | 1.109 |
| Item 4, section 41-35 | 1.75, 1.110 |
| Item 4, paragraph 41-35(a) | 1.77 |