Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon J. B. Hockey MP)Index
Schedule 1: Amendments
| Bill reference | Paragraph number |
| Items 1, 2 and 4, section 9 | 1.18 |
| Items 3 and 5, section 9 | 1.17 |
| Items 6 and 7, section 9 | 1.21 |
| Item 8, subsection 283AA(4) | 1.25 |
| Item 9, paragraph 636(1)(g) | 1.74 |
| Item 10, subsection 700(1) | 1.23 |
| Items 11 and 12, section 705 | 1.76 |
| Item 13, subsection 708(14A) | 1.77 |
| Item 14, subsection 709(1) | 1.78 |
| Item 15, subsections 709(1A), (1B) and (1C) | 1.78 |
| Item 16, subsection 709(2A) | 1.80 |
| Item 17, subsection 709(4) | 1.81 |
| Items 18 and 19, subsections 710(4) and 711(9) | 1.82 |
| Items 20 and 21, subsections 712(6) and 713(7) | 1.83 |
| Item 22, subsection 713A(1) | 1.29 |
| Item 22, subsection 713A(2) | 1.30 |
| Item 22, subsections 713A(3) and (4) | 1.30 |
| Item 22, subsection 713A(5) | 1.30 |
| Item 22, subsection 713A(6) | 1.30 |
| Item 22, subsection 713A(7) | 1.30 |
| Item 22, subsection 713A(8) | 1.30 |
| Item 22, subsections 713A(9) and (10) | 1.30 |
| Item 22, subsection 713A(11) | 1.30 |
| Item 22, subsection 713A(12) | 1.30 |
| Item 22, subsection 713A(13) | 1.30 |
| Item 22, subsection 713A(14) | 1.30 |
| Item 22, subsection 713A(15) and (16) | 1.30 |
| Item 22, subsections 713A(17) and (18) | 1.30 |
| Item 22, subsections 713A(19) and 713A(20) | 1.30 |
| Item 22, subsections 713A(21), (22) and (23) | 1.32 |
| Item 22, subsections 713A(24) to (27) | 1.31 |
| Item 22, subsections 713B(1), (3) and (4) | 1.35 |
| Item 22, subsection 713B(2) | 1.34 |
| Item 22, subsections 713B(5) and (6) | 1.36 |
| Item 22, subsections 713B(7) and (8) | 1.37 |
| Item 22, subsections 713C(1) to (3) | 1.38 |
| Item 22, subsection 713C(4) | 1.39 |
| Item 22, subsections 713C(5) and (6) | 1.40 |
| Item 22, subsections 713C(6) and (7) | 1.47 |
| Item 22, subsection 713C(8) | 1.48 |
| Item 22, subsections 713D(1) to (5) | 1.46 |
| Item 22, subsection 713E(1) | 1.41 |
| Item 22, paragraph 713E(2)(a) | 1.43, 1.51 |
| Item 22, paragraph 713E(2)(b) | 1.42 |
| Item 22, subsections 713E(3) and (4) | 1.44, 1.52 |
| Item 22, paragraph 713E(5)(a) | 1.45, 1.53 |
| Item 22, subsection 713E(1) | 1.49 |
| Item 22, paragraph713E(2)(b) | 1.50 |
| Item 23, subsections 716(1A) and 716(1B) | 1.84 |
| Items 24, 25 and 26, section 717 | 1.85 |
| Items 27 and 28, section 718 | 1.86 |
| Items 29 and 30, section 719 (Heading), subsection 719(6) | 1.87 |
| Item 31, subsection 719A | 1.59 |
| Item 31, subsection 719A(1) | 1.54 |
| Item 31, subsections 719A(2) and (3) | 1.55 |
| Item 31, paragraph 719A(4)(d) | 1.60 |
| Item 31, subsections 719A(5) and (6) | 1.62 |
| Item 31, subsection 719A(7) | 1.61 |
| Item 31, subsections 719A(8)and (9) | 1.63 |
| Items 32 and 33, section 720 | 1.89 |
| Items 34, 36 and 37, subparagraphs 724(1)(c)(ii) and (d)(ii), subsection 724(3) | 1.90 |
| Item 35, subsection 724(2) | 1.91 |
| Items 36 and 37, subsection 724(3) | 1.92 |
| Item 38, subsection 727(3) | 1.93 |
| Items 39 and 40, paragraph 728(1)(b) and subparagraph 728(1)(c)(ii) | 1.67 |
| Item 41, section 729 | 1.68 |
| Items 42 and 43, paragraph 730(1)(b) and subparagraph 730(1)(c)(ii) | 1.70 |
| Item 44, subsection 730(14) | 1.69 |
| Items 45 and 46, section 761A | 1.24 |
| Items 47 and 48, paragraph 1073A(1)(da) and subsection 1073E(1) | 1.27 |
| Item 49, subparagraph 1317DAG(5)(a) | 1.94 |
| Items 50 and 51, subsection 1308(4) | 1.95 |
| Items 52 and 53, subsections 1308(10) and 1309(7) | 1.71 |
| Item 53, subsection 1309(8) | 1.71 |
| Item 53, subsection 1309(10) | 1.71 |
| Item 52, subsection 1308(11) | 1.71 |
| Items 52 and 53, subsections 1308(12) and 1309(9) | 1.71 |
| Item 52, subsection 1308(13) | 1.71 |