House of Representatives

Tax Laws Amendment (2011 Measures No. 8) Bill 2011

Pay As You Go Withholding Non-compliance Tax Bill 2011

Pay As You Go Withholding Non-compliance Tax Act 2012

Explanatory Memorandum

(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)

Index

Tax Laws Amendment (2011 Measures No. 8) Bill 2011

Schedule 1: Commissioner's discretion for primary production concessions

Bill reference Paragraph number
Item 1, paragraph 385-163(3)(a) 1.17
Item 1, paragraph 385-163(4)(b) and subsection 385-163(5) 1.16
Item 1, subsection 385-163(6) 1.18
Item 1, subsection 385-163(7) 1.19
Item 2 1.20
Item 2, subsections 385-163(4) and (5) 1.13
Item 2, paragraph 385-163(4)(a) 1.14

Schedule 2: Clarifying the taxing point for Petroleum Resource Rent Tax

Bill reference Paragraph number
Items 1 and 2, section 2, definition of 'marketable petroleum commodity' 2.30, 2.34
Item 2, section 2, definition of 'marketable petroleum commodity' 2.41
Item 3 2.44

Schedule 3: Companies non-compliance with PAYG withholding and superannuation guarantee obligations

Bill reference Paragraph number
Item 1, subsection 8AAZL(4) of the TAA 1953 3.171
Items 2 to 5 and 55 to 57, subsections 269-20(2), (4) and 269-25(1) and section 269-25 in Schedule 1 to the TAA 1953 3.60
Items 4, 5 and 55 to 57, subsection 269-25(1) and section 269-25 3.57
Item 5, subsection 269-25(1) in Schedule 1 to the TAA 1953 3.69
Item 5, item 2 in the table in subsection 269-25(1) in Schedule 1 to the TAA 1953 3.73, 3.74
Items 5, 43, 44 and 55, subsections 268-10(1), (1A), (3) and 269-25(1) in Schedule 1 to the TAA 1953 3.70
Items 5, 54 and 55, subsections 269-10(3) and 269-25(1) in Schedule 1 to the TAA 1953 3.62
Items 5 and 55, subsection 269-25(1) in Schedule 1 to the TAA 1953 3.58, 3.61, 3.71
Item 6, subsections 269-35(1) and (2) in Schedule 1 to the TAA 1953 3.46
Item 6, subsections 269-35(1) to (4A) in Schedule 1 to the TAA 1953 3.45
Item 6, subsection 269-35(2) in Schedule 1 to the TAA 1953 3.48
Item 6, subsections 269-35(2) and (3) in Schedule 1 to the TAA 1953 3.50
Item 6, subsection 269-35(3) in Schedule 1 to the TAA 1953 3.49
Item 6, subsections 269-35(4) and (4A) in Schedule 1 to the TAA 1953 3.51
Item 6, subparagraph 269-35(4A)(a)(i) in Schedule 1 to the TAA 1953 3.54
Item 6, subparagraph 269-35(4A)(a)(ii) in Schedule 1 to the TAA 1953 3.53
Items 7, 8 and 11 3.164
Item 8 3.165
Items 9 and 10, subsection 269-30(2) and section 269-30 in Schedule 1 to the TAA 1953 3.59, 3.64
Item 12, subsection 86-40(2) of the ITAA 1997 3.169
Item 13, subsection 995-1(1) of the ITAA 1997 3.79
Items 14 and 16, subsection 8AAB(4) of the TAA 1953 and section 18-150 in Schedule 1 to the TAA 1953 3.91, 3.122
Items 15 and 16, sections 18-5 and 18-120 in Schedule 1 to the TAA 1953 3.83
Item 16, section 18-51 and subsection 18-160(4) in Schedule 1 to the TAA 1953 3.160
Item 16, sections 18-125 and 18-135 3.78
Item 16, sections 18-125 and 18-135 in Schedule 1 to the TAA 1953 3.81
Item 16, paragraphs 18-125(1)(a) to (c) in Schedule 1 to the TAA 1953 3.84
Item 16, paragraph 18-125(1)(c) in Schedule 1 to the TAA 1953 3.85
Item 16, paragraph 18-125(1)(d) in Schedule 1 to the TAA 1953 3.86
Item 16, subsection 18-125(2) in Schedule 1 to the TAA 1953 3.87
Item 16, subsection 18-125(3) in Schedule 1 to the TAA 1953 3.89
Item 16, section 18-130 and paragraph 18-185(c) in Schedule 1 to the TAA 1953 3.95
Item 16, section 18-130 in Schedule 1 to the TAA 1953 3.92
Item 16, subsection 18-130(2) in Schedule 1 to the TAA 1953 3.94
Item 16, subsections 18-130(2) and (6) in Schedule 1 to the TAA 1953 3.93
Item 16, paragraph 18-130(2)(b) in Schedule 1 to the TAA 1953 3.98, 3.99
Item 16, subsection 18-130(3) in Schedule 1 to the TAA 1953 3.102
Item 16, subsection 18-130(4) in Schedule 1 to the TAA 1953 3.103
Item 16, paragraphs 18-130(5)(a) and (c) in Schedule 1 to the TAA 1953 3.104
Item 16, paragraphs 18-130(5)(b) and (c) in Schedule 1 to the TAA 1953 3.105
Item 16, paragraphs 135(1)(a) to (c) in Schedule 1 to the TAA 1953 3.107
Item 16, paragraph 18-135(1)(a) in Schedule 1 to the TAA 1953 3.108
Item 16, paragraph 18-135(1)(c) in Schedule 1 to the TAA 1953 3.109
Item 16, paragraphs 18-135(1)(d) and 3(a) in Schedule 1 to the TAA 1953 3.113
Item 16, paragraph 18-135(1)(d) and subsection 18-135(6) in Schedule 1 to the TAA 1953 3.118
Item 16, subsection 18-135(2) in Schedule 1 to the TAA 1953 3.110
Item 16, paragraph 18-135(2)(b) in Schedule 1 to the TAA 1953 3.111
Item 16, paragraph 18-135(3)(b) and subsection 18-135(4) in Schedule 1 to the TAA 1953 3.114
Item 16, paragraph 18-135(3)(b) in Schedule 1 to the TAA 1953 3.116
Item 16, subsection 18-135(5) in Schedule 1 to the TAA 1953 3.115
Item 16, subsection 18-135(7) in Schedule 1 to the TAA 1953 3.120
Item 16, section 18-140 in Schedule 1 to the TAA 1953 3.82
Item 16, subsection 18-140(1) in Schedule 1 to the TAA 1953 3.123
Item 16, subsection 18-140(2) in Schedule 1 to the TAA 1953 3.127
Item 16, subsection 18-140(3) in Schedule 1 to the TAA 1953 3.124, 3.125
Item 16, subsection 18-140(4) in Schedule 1 to the TAA 1953 3.126
Item 16, subsections 18-140(5) to 18-140(7) in Schedule 1 to the TAA 1953 3.131
Item 16, subsection 18-140(5) and paragraph 18-140(6)(a) in Schedule 1 to the TAA 1953 3.132
Item 16, subsection 18-140(7) in Schedule 1 to the TAA 1953 3.135
Item 16, subsection 18-140(5) and paragraph 18-140(6)(b) in Schedule 1 to the TAA 1953 3.134
Item 16, sections 18-145 to 18-155 in Schedule 1 to the TAA 1953 3.130
Item 16, subsection 18-155(1) in Schedule 1 to the TAA 1953 3.129
Item 16, subsection 18-155(2) in Schedule 1 to the TAA 1953 3.128
Item 16, section 18-160 in Schedule 1 to the TAA 1953 3.159
Item 16, section 18-165 in Schedule 1 to the TAA 1953 3.137
Item 16, sections 18-170, 18-175 and 18-180 in Schedule 1 to the TAA 1953 3.146
Item 16, subsection 18-170(1) in Schedule 1 to the TAA 1953 3.140
Item 16, subsections 18-170(2) and (3) in Schedule 1 to the TAA 1953 3.141
Item 16, subsections 18-170(4) and (5) in Schedule 1 to the TAA 1953 3.142
Item 16, subsection 18-170(4) in Schedule 1 to the TAA 1953 3.145
Item 16, subsections 18-170(6) and (7) in Schedule 1 to the TAA 1953 3.144
Item 16, section 18-175 in Schedule 1 to the TAA 1953 3.139
Item 16, paragraphs 18-185(a) and (d) in Schedule 1 to the TAA 1953 3.154
Item 16, paragraph 18-185(b) in Schedule 1 to the TAA 1953 3.151
Item 16, paragraph 18-185(c) in Schedule 1 to the TAA 1953 3.153
Item 16, paragraph 18-185(2)(a) in Schedule 1 to the TAA 1953 3.97
Item 16, paragraph 18-185(6) in Schedule 1 to the TAA 1953 3.152
Item 16, section 18-190 in Schedule 1 to the TAA 1953 3.156
Items 16 and 17, subsection 250-10(2) and section 18-145 in Schedule 1 to the TAA 1953 3.90, 3.121
Items 18 and 22 to 24, paragraph 3(1)(cab), subsection 10(2) and sections 3C and 10 of the Taxation ( Interest on Overpayments and Early Payments ) Act 1983 3.106
Items 19 to 21, subsections 3(1) and (3) of the Taxation ( Interest on Overpayments and Early Payments ) Act 1983 3.150
Item 25 3.167
Items 26 to 36 3.168
Items 37 and 50, subsections 63A(3) and (4) of the SGA Act 1992 3.22, 3.23
Items 38 to 44 and 53, subsections 268-10(1), (1A) and (3), item 4 in the table in subsection 269-10(1) and sections 268-1 and 268-5 in Schedule 1 to the TAA 1953 3.37
Item 43, subsection 268-10(1A) in Schedule 1 to the TAA 1953 3.39
Items 43, 44 and 53, subsections 268-10(1) and (3) and items 4 and 5 in the table in subsection 269-10(1) in Schedule 1 to the TAA 1953 3.27
Item 44, subsection 268-75(1) in Schedule 1 to the TAA 1953 3.41
Item 46, subsection 268-90(2) in Schedule 1 to the TAA 1953 3.42
Item 47, subsection 268-90(2A) in Schedule 1 to the TAA 1953 3.44
Items 48, 49 and 58 3.166
Items 51 to 53, paragraph 269-5(a), subsection 269-10(1) and section 269-1 in Schedule 1 to the TAA 1953 3.25
Items 53 and 54, subsections 269-10(1) and (3) in Schedule 1 to the TAA 1953 3.34
Item 54, subsection 269-10(3) in Schedule 1 to the TAA 1953 3.33

Schedule 4: Consequential amendments for taxation of gaseous fuels

Bill reference Paragraph number
Clause 2, table item 7 4.10
Items 1 to 3 4.8
Item 4, section 77L of the Excise Act 1901 4.5
Item 5 4.6
Items 6 and 7 4.9
Item 7 4.13
Item 8 4.12

Pay As You Go Withholding Non-compliance Tax Bill 2011

Bill reference Paragraph number
Clauses 1 to 4 3.79


View full documentView full documentBack to top