View full documentView full document Previous section | Next section
House of Representatives

Taxation Laws Amendment Bill (No. 3) 1985

Taxation Laws Amendment Act (No. 3) 1985

Australian Capital Territory Stamp Duty Amendment Bill 1985

Australian Capital Territory Stamp Duty Amendment Act 1985

Bank Account Debits Tax Amendment Bill 1985

Bank Account Debits Tax Amendment Act 1985

Explanatory Memorandum PART B

(Circulated by authority of the Treasurer, the Hon P.J. Keating, M.P.)

Introductory Note

Foreword

Part A of this Explanatory Memorandum, which contains an outline and broad explanation of each of the measures in the Bills, was circulated on introduction of those Bills into the House of Representatives.

This Part - Part B - contains a clause by clause explanation of the Bills in the following order -

  Page
. Taxation Laws Amendment Bill (No. 3) 1985 1 - 70
.. Part I - Preliminary 1
.. Part II - Amendments of the Australian Capital Territory Taxation (Administration) Act 1969 1 - 15
.. Part III - Amendment of the Australian Capital Territory Tax (Hire Purchase Business) Act 1969 15 - 16
.. Part IV - Amendment of the Australian Capital Territory Tax (Insurance Business) Act 1969 16
.. Part V - Amendment of the Australian Capital Territory Tax (Purchases of Marketable Securities) Act 1969 17
.. Part VI - Amendment of the Australian Capital Territory Tax (Sales of Marketable Securities) Act 1969 17 - 18
.. Part VII - Amendments of the Income Tax Assessment Act 1936 18 - 56
.. Part VIII - Amendments of the Income Tax (International Agreements) Act 1953 56 - 70
.. Part IX - Amendment of the Taxation Administration Act 1953 70
. Australian Capital Territory Stamp Duty Amendment Bill 1985 71 - 74
. Bank Account Debits Tax Amendment Bill 1985 74 - 80


View full documentView full documentBack to top