Explanatory Memorandum
(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)Index
General: Commencement
Bill reference | Paragraph number |
---|---|
Section 2 of the Tax Laws Amendment (Investment Manager Regime) Bill 2012, item 8 of the table | 2.43 |
Schedule 1: Investment manager regime - conduit income of 2010-11 and later income years
Bill reference | Paragraph number |
---|---|
Item 1, subsection 842-205(1) | 1.15 |
Item 1, subsection 842-205(2) | 1.16 |
Item 1, subsections 842 210(2), 842 215(2) and 842 220(2), item 1, section 842 230 and item 7, subsection 995 1(1) | 2.16 |
Item 1, subsection 842-210(3) | 1.59 |
Item 1, paragraph 842-210(3)(a) | 1.35 |
Item 1, subsection 842-210(4) | 1.60 |
Item 1, section 842-215 | 1.64 |
Item 1, sections 842-215 and 842-220 | 1.62 |
Item 1, subsections 842-215(3) and (4) | 1.65 |
Item 1, section 842-220 | 1.68 |
Item 1, section 842-225 | 1.62, 1.72 |
Item 1, section 842 230, and item 7, subsection 995-1(1) | 1.18 |
Item 1, subparagraph 842-230(a)(i) | 1.18 |
Item 1, subparagraph 842-230(a)(ii) | 1.18 |
Item 1, paragraph 842-230(b) | 1.18, 1.21 |
Item 1, subparagraph 842-230(c)(i) | 1.18 |
Item 1, subparagraph 842-230(c)(i) and section 842 240 | 1.24 |
Item 1, subparagraph 842-230(c)(ii) | 1.18 |
Item 1, section 842-235 | 1.31 |
Item 1, section 842 240 | 1.25 |
Item 1, subsection 842 240(4) | 1.27 |
Item 1, section 842-245 | 1.38 |
Schedule 1: Investment manager regime - conduit income of 2010-11 and later income years (continued)
Bill reference | Paragraph number |
---|---|
Item 1, paragraph 842 250(1)(b) | 1.41 |
Item 1, subsection 842 250(1) | 1.43 |
Item 1, subsection 842 250(2) | 1.48 |
Items 1 and 4, subsections 842 255(1) and 995 1(1) | 1.51 |
Items 1 and 5, subsections 842 255(2) and 995 1(1) | 1.52 |
Items 1 and 8, subsection 842 250(1) and 995 1(1) | 1.34 |
Items 1 and 11, subsections 842 260(1) and 995 1(1) | 1.53 |
Items 1 and 9, subsections 842 260(2) and 995 1(1) | 1.54 |
Items 1 and 10, subsections 842 260(3) and 995 1(1) | 1.55 |
Items 1, 12 and 13, section 842 265 and subsection 995 1(1) | 1.56 |
Item 1, paragraph 842 270 and item 15, subsection 995 1(1) | 2.28 |
Item 1, subsection 842-270(3) and item 14, subsection 995-1(1) | 2.31 |
Items 2 and 17 | 1.76 |
Items 3 and 16 | 1.77 |
Schedule 2: Investment manager regime - 2010-11 and earlier income years - FIN 48
Bill reference | Paragraph number |
---|---|
Item 1, subsection 842-210(2) to the ITTPA 1997 | 2.43 |
Item 1, paragraph 842-210(2)(c) to the ITTPA 1997 | 2.19 |
Item 1, paragraph 842 210(2)(d) to the ITTPA 1997 | 2.19 |
Item 1, subsection 842-210(3) to the ITTPA 1997 | 2.36 |
Item 1, subsections 842-215(3), 842-215 (4) and 842-220(3) | 2.39 |
Item 1, paragraph 842-210(3)(a) to the ITTPA 1997 | 2.26 |
Item 1, paragraph 842 210(3)(b) to the ITTPA 1997 | 2.30 |
Item 1, subsections 842-210(4), 842 215(5) and 842-220(4) to the ITTPA 1997 | 2.23 |
Item 1, subsection 842-210(5) to the ITTPA 1997 | 2.19 |
Item 1, paragraphs 842-215(2)(c) and 842-220(2)(c) to the ITTPA 1997 | 2.20 |
Item 1, paragraphs 842 215(2)(d) and 842-220(2)(d) to the ITTPA 1997 | 2.20 |
Schedule 2: Investment manager regime - 2010-11 and earlier income years - FIN 48 (continued)
Bill reference | Paragraph number |
---|---|
Item 1, subsections 842-215(6) and 842-220(5) to the ITTPA 1997 | 2.20 |
Item 1, section 842-230 to the ITTPA 1997 | 2.29 |
Item 1, paragraphs 842-230(2)(b), and 842-230(2)(c) to the ITTPA 1997 | 2.30 |
Item 1, section 842-235 to the ITTPA 1997 | 2.32 |