House of Representatives

A New Tax System (Tax Administration) Bill (No. 2) 2000

Supplementary Explanatory Memorandum & Correction to the Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)

Index

Schedule 2: Consequential and miscellaneous amendments

Bill reference Paragraph no.
Item 88, subsection 16-142(2) 1.44

Schedule 3: PAYG withholding system

Bill reference Paragraph no.
Item 8A, paragraph 12-190(4)(d) 1.43

Schedule 4A: Income tax deductions for GST-related expenditure

Bill reference Paragraph no.
Items 1 to 3, subsections 25-80(1) and 42-168(1) of the ITAA 1997 1.38
Items 4 and 7, subsections 25-80(1) and 42-168(1) 1.39
Item 6, subsections 25-80(1) and 42-168(1) of the ITAA 1997 1.38
Item 9, subsections 25-80(4) and (5) 1.40
Item 9, subsections 25-80(5), 42-170(4) and (5) 1.41
Items 11 and 12, subsections 25-80(1) and 42-168(1) of the ITAA 1997 1.38
Item 12, subsections 25-80(1) and 42-168(1) 1.39
Item 16, subsections 25-80(5), 42-170(4) and (5) 1.41

Schedule 4B: Diesel Fuel Rebate Scheme

Bill reference Paragraph no.
Item 1, subsection 164(5A) 2.6
Item 2, subsection 164(5AAC) 2.6
Item 2, subsection 164(5AAD) 2.7
Item 3, subsection 164(5AA) 2.8
Item 4, paragraph 164(5AA)(b) 2.9
Item 5, subsection 164(5ABA) 2.8
Item 6, subsection 78A(5A) 3.6
Item 7, subsection 78A(5AAC) 3.6
Item 7, subsection 78A(5AAD) 3.7
Item 8, subsection 78A(5AA) 3.8
Item 9, paragraph 78A(5AA)(b) 3.9
Item 10, subsection 78A(5ABA) 3.8

Schedule 4C: Access to ABN information

Bill reference Paragraph no.
Item 1 4.10
Item 2 4.4
Item 2, new subsection 26(3) 4.4
Item 2, new subsection 26(4) 4.6
Item 3, new subsection 27(7) 4.7
Item 4, new sections 27A and 27B 4.8
Item 5, 6 and 8, new paragraphs (c) and (d) of the definition of 'official employment' in section 41 4.9
Item 5, 6 and 8, new subparagraphs 30(3)(c)(vi) to (viii) 4.9
Item 5, 6 and 8, new subparagraphs 30(3)(d)(iv) to (vi) 4.9
Item 7 4.12
Item 9 4.13

Schedule 5: Consequential amendment of Chapter 6 (the Dictionary) of the ITAA 1997

Bill reference Paragraph no.
Items 6 and 7 1.45


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