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House of Representatives

Income Tax Assessment Bill 1974

Income Tax Assessment Act 1974

Income Tax (Dividends and Interest Withholding Tax) Bill 1974

Income Tax (Dividends, Interest and Royalties Withholding Tax) Act 1974

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon. Frank Crean, M.P.)

Introductory Note.

The first Bill proposes amendments to the Income Tax Assessment Act (the "Principal Act") in relation to the matters outlined below, while the second Bill is of a purely drafting kind in consequence of the first of the matters outlined below.

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