House of Representatives
Tax Laws Amendment (Small Business Measures No. 1) Bill 2015
Explanatory Memorandum
(Circulated by the authority of the Minister for Small Business, the Hon Bruce Billson MP)Index
Schedule 1: Amendments
| Bill reference | Paragraph number |
| Item 1, subsection 23(2) of the Rates Act | 1.11 |
| Item 1, paragraph 23(2)(a) of the Rates Act | 1.8 |
| Item 1, paragraph 23(2)(b) of the Rates Act | 1.10 |
| Item 2, subsection 23(6) of the Rates Act | 1.15 |
| Item 2, subsection 23(7) of the Rates Act | 1.21 |
| Item 3, sections 24 and 25 of the Rates Act | 1.13 |
| Items 4 and 5, paragraphs 159GZZZZG(1)(d), (2)(e), (3)(e) and (4)(e) of the ITAA 1936 | 1.30 |
| Items 6 and 7, the examples in subsections 36-17(5) and 36-55(1) of the ITAA 1997 | 1.30 |
| Items 8 and 13 to 26 | 1.28 |
| Items 9, 10 and 11, section 65-30 and subsections 65-35(3) and (3A) of the ITAA 1997 | 1.30 |
| Item 12, the example in subsection 115-280(3) of the ITAA 1997 | 1.30 |
| Item 27, definition of 'corporate tax gross-up rate' in subsection 995-1(1)of the ITAA 1997 | 1.29 |
| Item 28, definition of 'corporate tax rate' in subsection 995-1(1) of the ITAA 1997 () | 1.24 |
| Item 29, definition of 'standard corporate tax rate' in subsection 995-1(1)of the ITAA 1997 | 1.25 |
| Items 30 and 31 | 1.30 |
| Item 32 | 1.31 |