House of Representatives
Tax Laws Amendment (2014 Measures No. 1) Bill 2014
Explanatory Memorandum
(Circulated by the authority of the Treasurer, Hon J. B. Hockey MP)Index
Schedule 1: Farm management deposits
| Bill reference | Paragraph number |
| Items 1 and 2, subsections 69(1A) and (1E) of the Banking Act | 1.48 |
| Items 3 to 5, paragraphs 165-55(5)(f) and 165-55(5)(j) | 1.56 |
| Items 6, 8, 9 and 11, notes 1 to subsections 393-5(1) and 393-10(1), note 1A to subsection 393-10(2) and the definition of 'unrecouped FMD deduction' in subsection 995-1(1) | 1.45 |
| Item 7, paragraph 393 5(1)(d) | 1.46 |
| Item 10, section 393-16 | 1.26 |
| Item 10, subsection 393-16(1) | 1.30 |
| Item 10, paragraphs 393-16(1)(a) and (c) | 1.31 |
| Item 10, paragraph 393-16(1)(c) | 1.34 |
| Item 10, subsections 393-16(1) and (2) | 1.28, 1.29 |
| Item 10, subsection 393-16(3) | 1.44 |
| Item 10, subsection 393-16(4) | 1.38 |
| Item 12, section 393-30 of the Income Tax (Transitional Provisions) Act 1997 | 1.64 |
| Item 13 | 1.58, 1.60 |
Schedule 2: Refunding excess GST
| Bill reference | Paragraph number |
| Items 1 to 9 and 12 to 14 | 2.100 |
| Item 10, section 142-1 of the GST Act, item 27, section 105-65 in Schedule 1 to the TAA 1953 | 2.31 |
| Item 10, subsection 142-5(1) of the GST Act | 2.32 |
| Item 10, subsection 142-5(2) of the GST Act | 2.41 |
| Item 10, paragraph 142-5(2)(a) of the GST Act | 2.44 |
| Item 10, paragraph 142-5(2)(b) of the GST Act | 2.45 |
| Item 10, section 142-10 of the GST Act | 2.35, 2.37, 2.38, 2.46, 2.47, 2.50, 2.64 |
| Item 10, note 1 in section 142 10 of the GST Act | 2.49 |