Supplementary Explanatory Memorandum
Clauses involved in the proposed amendments
Clause (11d) is amended by replacing the amount of $1831 with $1600 in Example 2; Amendment (1).
Clause 12A is inserted in the Bill to include income amount determinations made by a Review Officer under Part 6A in the definition of income amount orders for the purpose of Subdivision B of Division 3 of Part 5; Amendment (2).
Clause 18 is amended by correcting the date to read 30 June 1993 in the new subsection 63A(1); Amendment (3).
Clause 19 is amended by inserting a tolerance of 10% that will statutorily apply before the law operates to impose penalty in estimate cases at the time of reconciliation and reassessment; Amendment (4).
Clause 31 is amended to include in paragraph (c) of the definition of appealable refusal decision, a decision made under section 71A; (Amendment 5)
Clause 33 is amended to reflect both the original amendment to repeal subsection 23(4)and the consequential amendment to subsection 23(3); Amendment (6).
Clause 37 is amended extending the ground of objection to include payments credited under section 71A; Amendment (7).