House of Representatives
Clean Energy (Income Tax Rates Amendments) Bill 2011
Clean Energy (Tax Laws Amendments) Bill 2011
Explanatory Memorandum
(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)Index
Clean Energy (Income Tax Rates Amendments) Bill 2011
Schedule 1 - Personal tax rates
| Bill reference | Paragraph number |
| Items 1 and 3 to 5 | 1.11 |
| Item 2 | 1.15 |
| Item 6 | 1.19 |
| Items 7 and 8 | 1.12 |
| Item 9 | 1.20 |
Clean Energy (Tax Laws Amendments) Bill 2011
Schedule 1 - Low-income tax offset
| Bill reference | Paragraph number |
| Items 1 and 2 | 1.17 |
| Item 3 | 1.21 |
| Items 4 and 5 | 1.18 |
| Item 6 | 1.22 |
Schedule 2 - Medicare levy and medicare levy surcharge
| Bill reference | Paragraph number |
| Item 1 | 2.16 |
| Item 2 | 2.14 |
| Item 3 | 2.13 |
| Item 4 | 2.10 |
| Item 5 | 2.11 |
| Item 6 | 2.12 |
| Items 7 to 10 | 2.15 |
| Item 11 | 2.17 |
Schedule 3 - Tax rebate for low income aged persons and pensioners
| Bill reference | Paragraph number |
| Item 1 | 3.13 |
| Item 2 | 3.14 |
| Item 3 | 3.15 |
| Items 4 to 6 | 3.16 |
| Item 7 | 3.18 |
| Item 8 | 3.21 |
| Items 9 to 11 | 3.20 |
| Item 12 | 3.23 |
| Items 13 and 14 | 3.24 |
| Item 15 | 3.25 |
| Item 16 | 3.26 |
| Items 17 to 19 | 3.31 |
| Items 20 and 21 | 3.32 |
| Items 22 and 23 | 3.28 |
| Item 24 | 3.30 |