Taxation Laws Amendment Bill (No. 2) 1991

Taxation Laws Amendment Act (No. 2) 1991

Supplementary Explanatory Memorandum

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

General Outline and Financial Impact of the Amendments

The amendments will amend the Taxation Laws Amendment Bill (No. 2) 1991 to overcome some potential technical difficulties with amendments proposed by the Bill in relation to securities lending arrangements. The amendments will give effect to the original objectives of the Bill and will have no impact on revenue.

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