House of Representatives

Tax and Superannuation Laws Amendment (2015 Measures No. 4) Bill 2015

Explanatory Memorandum

(Circulated by the authority of the Treasurer, the Hon J. B. Hockey MP)

Index

Schedule 1: Scrip for scrip roll-over

Bill reference Paragraph number
Item 1, note 4 to subsection 104-25(5) 1.42
Items 2 and 6, table item 2 in section 112-53 and note 2 to subsection 124-782(1) 1.43
Item 3, paragraph 124-780(3)(d) 1.46
Item 4, paragraph 124-780(3)(f) 1.35
Items 5 and 7, subparagraphs 124-781(1)(a)(i) and (ii), and subsections 124-783(9) and (10) 1.41
Item 8, subsections 124-783A(1) and (2) 1.25
Item 8, subsection 124-783A(3) 1.29
Item 8, subsections 124-783A(3) and (4) 1.26
Items 8 and 11, sections 124-784 and 124-784C 1.31, 1.34
Item 9, subparagraph 124-784(1)(a)(i) 1.39
Item 10, step 3 of the method statement in subsection 124-784A(2) 1.40
Items 12 and 13, subsection 995-1(1) 1.44
Item 14, subsection 995-1(1) 1.45
Item 15 1.47

Schedule 3: Lost members small account threshold

Bill reference Paragraph number
Items 1 and 2, paragraph 24B(1)(b) 3.15


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