House of Representatives

Taxation Laws Amendment (Tax File Numbers) Bill 1988

Taxation Laws Amendment (Tax File Numbers) Act 1988

SECOND Supplementary Explanatory Memorandum

Amendments and new clauses to be moved on behalf of the Government

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

INTRODUCTORY NOTE

This second supplementary explanatory memorandum explains amendments proposed to clause 2 - the commencement clause - of the Taxation Laws Amendment (Tax File Numbers) Bill 1988 (the "Bill").