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Tax and Superannuation Laws Amendment (2013 Measures No. 1) Bill 2013

Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013

Explanatory Memorandum

(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)

Index

Schedule 1: Taxation of interest on unclaimed money

Bill reference Paragraph number
Part 1, items 1 to 3, 5 to 6, 12 to 13, 18 to 22 and 24 to 32, subsection 295-190(1A), section 301-125, subsections 301-170(2), (3) and (4), 307-5(1), 307-220(4), 307-300(1), 307-350(2B) of the ITAA 1997, subsection 5(2) of the S(DASPT) Act and subsection 17(2A), subparagraphs 20H(1)(b)(iii). (iv) and (vi), paragraphs 20H(1)(a) and 20M(1)(a), section 20P, subsections 24E(5) and 24G(4), paragraph 24L(1)(a) and subsection 29(4) of the S(UMLM) Act 1.22
Part 1, items 4 and 5, subsection 307-5(1), table item 5, columns 2 and 3 1.18
Part 1, items 6 and 7, paragraph 307-120(2)(e) and subsection 307-142(1) 1.19
Part 1, items 8, 11, 14 and 17, subsections 307-142(2) and (3B) and 307-300(2) and (3A) 1.20
Part 1, items 9, 10, 15 and 16, subsections 307-142(2) and 307-300(2) 1.21
Part 1, item 11, subsection 307-142(3C) 1.37
Part 1, items 14 and 17, subsections 307-300(2) and (3A) 1.38
Part 1, items 22 to 25, subparagraphs 20H(1)(b)(iii), (iv) and (vi), paragraph 20H(2B)(a) 1.23
Part 2, items 33 and 34, sections 11-15 and 51-120 1.27
Part 2, item 34, subsection 51-120(a) 1.26
Part 2, item 34, subsection 51-120(b) 1.26
Part 2, item 34, subsection 51-120(c) and (d) 1.26
Part 2, item 34, subsection 51-120(e) 1.26

Schedule 2: Fringe benefits tax - reform of airline transport fringe benefits

Bill reference Paragraph number
Item 1, Division 8 of Part III of the FBTAA 2.56
Item 2, paragraph 42(1)(ab) of the FBTAA 2.40
Items 2, 5, 7 and 16 2.76
Items 3, 4, 6, 8 and 10 to 12 2.45
Items 5 and 7, paragraphs 48(ab) and 49(ab) of the FBTAA 2.41
Items 9, 13, 14, 16 to 27 and 28 to 30 2.57
Items 10 to 12 2.44
Item 15, subsection 136(1) of the FBTAA 2.27
Item 26, subsection 136(1) of the FBTAA 2.60, 2.61

Schedule 3: Sustainable Rural Water Use and Infrastructure Program

Bill reference Paragraph number
Items 1 and 2, sections 11-55 and 12-5 3.84
Item 3, subsection 26-100(3) 3.51
Item 3, paragraph 26-100(2)(b) 3.54
Item 3, section 26-100 3.49
Items 4 and 7, section 40-222 and paragraph 43-70(2)(i) 3.57
Items 5 and 6, subsection 40-515(3) and section 40-540 3.58
Item 8, subsections 59-65(1) and 59-67(2) to (4) 3.32
Item 8, subsection 59-65(4) 3.37
Item 8, subsection 59-65(4) 3.38
Item 8, subsection 59-67(6) 3.39, 3.40
Item 8, paragraph 59-80(c) 3.43
Item 8, section 59-75 3.44
Item 8, subsections 59-65(1) and 59-67(5) 3.19
Item 8, subsection 59-67(1) 3.21
Item 8, subsections 59-67(5) and 59-70(1) 3.22
Item 8, paragraph 59-65(1)(b) 3.27, 3.30, 3.31
Item 8, subsections 59-65(1) and 59-67(2) and (3) 3.28
Item 8, subsection 59-65(2) and subparagraph 59-65(3)(b)(i) 3.61
Item 8, subsection 59-65(2) and subparagraph 59-65(3)(b)(ii) 3.62
Item 8, subparagraph 59-65(3)(b)(iii) 3.63
Item 8, paragraph 59-65(3)(a) 3.65
Item 8, subsection 59-65(3) 3.67
Item 8, subsections 59-67(5) and 59-70(1) 3.68
Item 8, subsections 59-70(2) and (3) 3.69
Item 8, subsections 59-70(1) and (4) 3.70
Item 8, subsections 59-70(5) and (6) 3.71
Item 8, subsection 59-70(7) 3.72
Item 8, section 59-80 3.74
Item 8, subsections 59-65(1) and 59-67(2) and (4) 3.29
Items 9 and 10, subsections 110-38(7) and 110-55(9G) 3.60
Item 11, paragraphs 118-37(1)(ga) and (gb) 3.45
Item 11, paragraph 118-37(1)(ga) 3.46
Item 11, paragraph 118-37(1)(gb) 3.47
Items 12 to 17, subsection 995-1(1) (definitions of 'direct SRWUIP payment', 'indirect SRWUIP payment', 'SRWUIP expenditure', 'SRWUIP payment', 'SRWUIP program' and 'Water Secretary') 3.83
Item 18 3.75
Item 19 3.81
Subitem 19(2) 3.82

Schedule 4: Self managed superannuation funds - acquisitions and disposals of certain assets between related parties

Bill reference Paragraph number
Items 1 and 9 to 11, subsections 10(1) and 66(5 4.24
Item 2, subsection 10(1) 4.29
Item 3, subsection 21(2) 4.26
Items 3 and 12, subsections 21(3) and 66(6) 4.27
Item 3, subsection 21(4) 4.28
Item 3, subsection 21(1) 4.25
Item 4 4.72
Items 5 and 6, subsections 62A(1) and 62A(2) 4.73
Item 7, subsection 66(1) 4.12
Item 8, subparagraph 66(2A)(a)(iv) 4.74
Item 13, subsections 66A(3) and (4) 4.18
Item 13, paragraph 66A(3)(c) 4.35
Item 13, paragraph 66A(3)(d) 4.37
Item 13, paragraph 66A(3)(e) 4.39
Item 13, paragraph 66A(3)(f) 4.40
Item 13, paragraph 66A(3)(g) 4.42
Item 13, subsection 66A(4) 4.45
Item 13, subsection 66B(2) 4.48
Item 13, paragraph 66B(3)(a) 4.51
Item 13, paragraph 66B(3)(b) 4.53
Item 13, paragraph 66B(3)(c) 4.55
Item 13, paragraph 66B(3)(d) 4.57
Item 13, paragraph 66B(3)(e) 4.59
Item 13, paragraph 66B(3)(f) 4.60
Item 13, subsection 66B(4) 4.61
Item 13, subsection 66C(1) 4.65
Items 13 and 14, subsections 66A(2), 66B(2), 66C(1) and paragraph 193(b 4.70
Item 13, paragraph 66A(3)(a) 4.19
Item 13, paragraph 66A(3)(b) 4.23
Item 13, subsection 66A(2) 4.13
Items 15 to 18, subsections 66A(2) and 66B(2) 4.75
Item 19, subsection 166(1) 4.67
Item 20 4.68

Schedule 5: Introduction to loss carry-back

Bill reference Paragraph number
Item 1, section 67-23 6.15
Item 2, paragraph 160-10(a) 6.10
Item 2, paragraph 160-10(a) 6.12
Item 2, section 160-25 6.13
Item 2, paragraphs 160-10(b) to (e) 6.14
Item 2, section 160-5 6.9
Item 2, subparagraph 160-10(b)(i) 6.19
Item 2, paragraphs 160-10(c) and (e) and subsection 160-20(1) 6.20
Item 2, subparagraph 160-10(b)(ii) 6.21
Item 2, subsection 160-20(1) 6.22
Item 2, paragraph 160-30(a) 6.25, 6.69
Item 2, paragraph 160-30(b) 6.26
Item 2, subsection 160-20(1) 6.29
Item 2, subsection 160-20(2) 6.33
Item 2, subsection 160-20(2) 6.34
Item 2, step 1 in subsection 160-15(2) 6.37
Item 2, step 2 in subsection 160-15(2) 6.38
Item 2, step 3 in subsection 160-15(2) 6.39
Item 2, step 4 in subsection 160-15(2) 6.40
Item 2, paragraph 160-15(1)(a) 6.41
Item 2, paragraphs 160-15(1)(b) and (c) 6.42
Item 2, subsection 160-15(4) 6.48
Item 2, subsection 160-15(4) 6.50
Item 2, paragraph 160-10(c) and step 4 in subsection 160-15(2) 6.52
Item 2, step 4 in subsection 160-15(2) 6.53
Item 2, subsection 160-15(3) 6.56
Item 2, step 2 in subsection 160-15(2) 6.59
Item 2, paragraph 160-30(a) 6.73
Item 2, paragraph 160-35(1)(a) 6.82
Item 2, subsection 160-35(3) 6.83
Item 2, paragraph 160-35(1)(b) 6.88
Item 2, paragraph 160-35(1)(c) 6.89
Item 2 paragraph 160-35(1)(d) 6.91
Item 2, paragraph 160-35(1)(e) 6.94
Item 2, paragraph 160-35(2)(a) 6.99
Item 2, paragraph 160-35(2)(b) 6.103
Item 2, paragraph 160-35(2)(c) 6.106
Item 2, subparagraph 160-10(d)(i) 6.114
Item 2, subparagraph 160-10(d)(ii) 6.115
Item 2, subparagraph 160-10(d)(iii) 6.116
Item 3, definition of 'income tax liability' in subsection 995-1(1) 6.54
Items 3, 9, 11, 12 and 28, Schedule 6, items 34 to 41, definitions of 'assessment', 'loss carry back tax offset' and 'tax offset refund' in subsection 6(1) of the ITAA 1936, section 960-20 and definitions of 'carry back', 'current year', 'income tax liability', 'loss carry back choice', 'loss carry back tax offset', 'loss carry back tax offset component', 'tax offset refund', 'unutilised' and 'utilise' in subsection 995-1(1) of the ITAA 1997 7.51
Items 4 and 5, definitions of 'interest in membership interests' and 'scheme for a disposition' in subsection 995-1(1) 6.85
Item 6, section 160-5 of the IT(TP)A 1997 6.28
Item 6, section 160-1 of the IT(TP)A 1997 6.124
Item 6, section 160-5 of the IT(TP)A 1997 6.125
Item 6, section 160-1 of the Income Tax (Transitional Provisions) Act 1997 (IT(TP)A 1997) 6.27
Items 7, 8 and 21 7.50
Items 9, 11 and 12, definitions of 'assessment' and 'tax offset refund' in subsection 6(1) of the ITAA 1936 and definition of 'tax offset refund' in subsection 995-1(1) of the ITAA 1997 7.29
Item 10, section 67-100 of the IT(TP)A 1997 7.43
Item 10, section 67-105 of the IT(TP)A 1997 7.44
Item 10, subsections 67-110(1) and (2) of the IT(TP)A 1997 7.45
Item 10, subsection 67-110(3) of the IT(TP)A 1997 7.46
Item 10, section 67-120 and subsection 67-135(2) of the IT(TP)A 1997 7.47
Item 10, sections 67-125 and 67-130 of the IT(TP)A 1997 7.48
Item 10, subsection 67-115(1) of the IT(TP)A 1997 7.49
Item 10, subsections 67-115(2) and 67-135(1) of the IT(TP)A 1997 7.41
Item 10, subsection 67-135(3) of the IT(TP)A 1997 7.42
Item 13, paragraph 161AA(ba) of the ITAA 1936 7.35
Items 14, 15 and 16, sections 166, 166A and 168 of the ITAA 1936 7.31
Item 17, subsection 172A(1) of the ITAA 1936 7.32
Item 17, subsection 172A(2) of the ITAA 1936 7.33
Items 17, 22 and 23, subsection 172A(3) of the ITAA 1936 and subsection 8AAB(4) and 250-10(1) in Schedule 1 to the Taxation Administration Act 1953 7.34
Items 18, 19 and 20, subsections 175A(2) and (3) of the ITAA 1936 7.36
Items 24 and 27 7.40
Items 25 and 26, paragraphs 14ZZK(b) and 14ZZO(b) of the Taxation Administration Act 1953 7.39
Item 27 7.53
Items 28 to 30, the definition of 'loss carry-back tax offset' in subsection 6(1), paragraphs 177C(1)(baa) and (ea) of the ITAA 1936 7.7
Items 31 to 34, subsections 177C(2) and (3) and of the ITAA 1936 7.8
Item 35, paragraph 177CB(1)(ca) of the ITAA 1936 and clause 2, table item 12 7.11
Items 36 and 37, paragraphs 177F(1)(c) and (ca) of the ITAA 1936 7.9
Items 38, paragraph 177F(3)(ca) of the ITAA 1936 7.10

Schedule 6: The loss carry-back tax offset, consequential amendments

Bill reference Paragraph number
Items 1 to 29, 32, 33, and 42 to 48, section 45B of the ITAA 1936, sections 4-15, 26-47, 35-15, 36-1, 36-15, 36-17, 36-45, 65-10, 102-10, 102-15, 165-114, 165-115R, 170-20, 170-45, 170-115, 170-145, 707-100 and 707-115 of the ITAA 1997, section 707-30 of the Income Tax (Transitional Provisions)Act 1997 (IT(TP)A 1997), sections 45-330 and 45-480 of Schedule 1 to the Taxation Administration Act 1953 7.4
Items 2, 30, 31 and 41, section 707-110, section 960-20 and the definition of 'utilise' in subsection 995-1(1) 7.3
Item 34, subsection 960-20(3) 6.67
Item 34, subsection 960-20(1) 6.63
Item 34, subsections 960-20(1) and (2) 6.64
Item 34, subsection 960-20(2) 6.65
Item 34, subsection 960-20(4) 6.66
Item 49, subsection 92A(3) of the ITAA 1936 7.18
Items 50 and 51, sections 13-1 and 36-25 7.52
Items 52, 53 and 57, sections 36-25 and 192-37 7.13
Items 54 and 58, sections 36-25 and 195-72 7.16
Items 55 and 56, subsection 195-15(5) 7.14
Item 59, table item 2A in subsection 205-30(1) 6.51
Items 59, 62 and 63, subsections 205-30(1), 219-30(1) and(2) 7.24
Items 60 and 61, subparagraph 205-35(1)(b)(ii) 7.25
Item 64, paragraph 320-149(2)(aa) 7.20
Item 65, subsection 830-65(3) 7.22
Item 66, paragraph 45-340(dc) of Schedule 1 to the Taxation Administration Act 1953 7.28

Schedule 7: Miscellaneous amendments

Bill reference Paragraph number
Item 1, subsections 721-10(4), (5) and (6) of the ITAA 1997 9.239
Item 2, definition of 'petroleum resource rent tax law' in subsection 995-1(1) of the ITAA 1997 9.240
Items 3, 4, 167, 168 and 186 to 193, subsection 995-1(1) of the Income Tax Assessment Tax 1997 (ITAA 1997) (definitions of 'resource rent tax amount' and 'resource rent tax provisions'), paragraph 8AAZLG(1)(b) and subsection 8AAZLH(1) of the TAA 1953, and heading in section 12AA, paragraph 12AA(a), note in section 12AA, paragraph 12AB(a), note in section 12AB, paragraph 12AC(b), note in section 12AC and definition of 'resource rent tax amount' in section 12AF of the TIOEPA 1983 9.89
Item 5, subsection 30-25(7) 9.9
Item 6, note in subsection 30-40(2) 9.12
Items 7 and 8, subsections 30-55(1) and (2) 9.15
Item 9, note in subsection 35-5(1) 9.18
Item 10, formula in subsection 45-10(1) 9.25
Items 11 and 65 to 67, examples in subsections 45-10(2) and 190-20(2) 9.26
Item 12, note in subsection 70-35(1) 9.19
Item 13, subsection 80-25(1) 9.95
Item 14, subparagraphs 80-25(3)(b)(i) to (iv) 9.28
Item 15, subparagraph 80-25(3A) 9.29
Item 16, subsection 80-40(1) 9.95
Item 17, paragraph (b) of the definition of 'uplift factor' in subsection 80-45(1) 9.38
Item 18, paragraph 80-50(1)(b) 9.95
Items 19 and 20, notes in subsections 90-25(1) and 90-40(1) 9.80
Items 21 to 24, subsections 90-45(1), (1A) and (2) and subsection 90-55(5A) 9.30
Item 25, subsection 90-65(5) 9.35
Item 26, paragraph 95-20(2)(a) 9.95
Item 27, subsection 95-25(1) 9.95
Item 28, paragraphs 95-30(1)(a) and (2)(a) 9.95
Item 29, paragraph 115-15(2)(b) 9.59
Items 30 to 32, subsection 115-15(3), paragraph 115-25(aa) and paragraph 115-25(b) 9.60
Item 33, subsections 115-55(1) and (2) 9.46
Items 34 and 35, paragraph 120-10(4)(e) and note in subsection 120-10(4) 9.48
Item 36, paragraph 125-10(4)(e) 9.49
Item 37, note in subsection 125-10(4) 9.50
Item 38, paragraph 140-10(2)(c) 9.42
Items 39, 40 and 43, paragraph 145-15(2)(e), note in subsection 145-15(2) and paragraph 150-15(2)(e) 9.51
Items 41, 42 and 44 to 46, subsections 145-20(2) and (3), heading in subsection 150-15(4) and subsections 150-20(2) and (3) 9.95
Item 47, note 2 in subsection 150-30(2) 9.95
Item 48, subsection 155-10(3) 9.56
Item 49, subsections 160-15(5) and (6) 9.11
Items 50 and 51, subsections 165-15(1) and (2) 9.33
Items 52 to 54, subsections 165-25(3), 165-30(1) and 165-30(2) and paragraph 165-30(2)(c) 9.95
Item 55, paragraph 175-15(1)(b) 9.63
Item 56, subsection 180-5(1) 9.39
Items 57 to 64 and 73, sections 190-1, 190-5, 190-10 and 190-15 of the MRRTA 2012 and paragraph 10(a) of Schedule 4 to the MRRT(CATP)A 2012 9.94
Item 68, subsection 200-15(1A) 9.68
Items 69 to 71, subsections 215-10(2), 255-20(1) and (2) and definition of 'MRRT year' in section 300-1 9.95
Item 72, item 1A of Schedule 4 to the MRRT(CATP)A 2012 9.96
Item 74, paragraph 15(1)(c) of Schedule 4 to the MRRT(CATP)A 2012 9.75
Item 75, paragraph 15(3)(b) of Schedule 4 to the MRRT(CATP)A 2012 9.78
Item 75, paragraph 15(3)(c) and subitem 15(4) of Schedule 4 to the MRRT(CATP)A 2012 9.79
Item 75, paragraph 15(3)(a) of Schedule 4 to the MRRT(CATP)A 2012 9.77
Item 76, title 9.99
Item 77, definition of 'acquisition' in section 2 9.102
Item 78, definition of 'created' in section 2 9.105
Item 79, definition of 'notional tax amount' in section 2 9.106
Items 80, 82 and 84, subsections 4A(1), (3) and (4) and sections 4B and 4C 9.110
Item 81, paragraphs 4A(3)(b)and (c) 9.109
Item 83, subsection 4A(4) 9.111
Items 85 and 86, heading in subsection 10(4) and paragraph 10(4)(a) 9.113
Item 87, subparagraphs 20(2)(a)(iii) and (iv) 9.116
Item 88, subsection 35C(5) 9.119
Item 89, subsections 35E(1A) and (1B) 9.122
Item 90, subsection 35E(4) 9.123
Item 91, subsection 41(2) 9.126
Item 92, paragraph 45(2)(b) 9.131
Item 93, table item 2 in subsection 45(5) 9.135
Item 94, subsection 45(8) 9.137
Item 94, subsection 45(9) 9.146
Items 95 and 98, subparagraphs 48(1)(a)(ib) and 48A(5)(ca)(i) 9.145
Items 96, 97, 99 and 100, subsections 48(3) and 48A(11) 9.147
Item 101, subsection 57(3) 9.150
Items 102, 105 to 110, 112, 115, 117, 120 and 121, subsections 58B(1) and (4) to (6), subsections 58C(1) and (2), subsection 58D(1), subsections 58J(1) and (3), paragraphs 58J(4)(b) and (c), subsection 58J(4), paragraphs 58J(5)(b) and (c), subsection 58J(5), subsections 58J(6) to (11), paragraphs 58K(1)(a) and (b), subsection 58K(2), subsections 58L(1) and (4), paragraphs 58M(1)(a) to (c) and subsections 58M(1) and (2) 9.154
Items 103 and 104, heading in subsection 58F and paragraph 58F(a) 9.152
Items 111, 113, 114, 116, 118 and 119, heading in subsection 58K(1), paragraph 58K(1)(b), subparagraphs 58K(1)(b)(iv) to (vii), heading in subsection 58M(1), paragraph 58M(1)(c) and subparagraphs 58M(1)(c)(iv) to(vii) 9.153
Item 122, subsection 58N(2) 9.157
Item 123, section 58P 9.160
Item 124, section 58Q 9.170
Items 125 to 128, subsections 58R(1) and (2) 9.171
Item 129, section 58RA 9.175
Items 130 to 132, subparagraphs 58U(1)(a)(i), 58U(1)(b)(i) and paragraph 58V(1)(a) 9.176
Item 133, subsection 58V(3) 9.179
Item 134, section 58W 9.181
Item 135, subsection 93(1) 9.184
Item 136, paragraph 97(1A)(b) 9.186
Item 137, subsection 97(1AA) 9.188
Item 138, section 108A 9.190
Item 139, subsection 109(5) 9.182
Items 140 and 141, clause 1 of Schedule 1 9.194
Item 142, subclause 22(5) of Schedule 1 9.198
Item 143, subclause 31(2A) of Schedule 1 9.201
Item 144, paragraph 3(1)(b) of Schedule 2 9.202
Items 145, 146, 148 and 152, paragraphs 5(b) and 7(3)(b), subparagraph 10(1)(a)(ii) and paragraph 15(5)(b) of Schedule 2 9.203
Item 147, note in subclause 7(3) of Schedule 2 9.204
Items 149 and 150, subparagraph 10(2)(b)(i) and subclause 10(3) of Schedule 2 9.210
Item 151, subclauses 10(4) and 10(4A) of Schedule 2 9.208
Items 153, 154 and 161, subclauses 18(1), (3), (4) and (5) and paragraph 19(1)(b) of Schedule 2 9.140
Item 155, subclause 18(5A) of Schedule 2 9.214
Items 156 and 157, heading in subclause 18(6) and paragraphs 18(6)(a) and (b) of Schedule 2 9.218
Item 158, subclause 18(7) of Schedule 2 9.215
Item 159, subparagraph 18(8)(b)(i) of Schedule 2 9.217
Item 160, paragraph 18(8)(c) of Schedule 2 9.216
Item 162, paragraph 19(2)(b) of Schedule 2 9.221
Item 163, paragraph 19(2)(c) of Schedule 2 9.224
Item 164 clause 21A of Schedule 2 9.229
Item 165, paragraph 23(4)(b) of Schedule 2 9.232
Item 166, subclauses 23(5A) and (5B) of Schedule 2 9.236
Item 169, application of subsection 8AAZLH(2) of the TAA 1953 9.92
Item 170, definition of 'starting base assessment' in section 14ZQ of the TAA 1953 9.241
Item 171, subparagraphs 14ZZK(b)(i) and (ii) and 14ZZO(b)(i) and (ii) of the TAA 1953 9.243
Item 172, paragraph 11-1(h) of Schedule 1 to the TAA 1953 9.247
Item 173, paragraphs 12-330(1)(b) and 12-335(2)(a) of Schedule 1 to the TAA 1953 9.245
Items 174 and 175, note in subsection 18-10(3) and section 18-55 of Schedule 1 to the TAA 1953 9.246
Item 176, section 115-1 of Schedule 1 to the TAA 1953 9.82
Item 177, subsection 117-20(6) of Schedule 1 to the TAA 1953 9.72
Items 178 to 182, paragraphs 284-75(2)(a) and (b) of Schedule 1 to the TAA 1953 and table items 3 and 4 in subsection 284-80(1) of Schedule 1 to the TAA 1953 9.85
Item 183, subsection 284-90(1) of Schedule 1 to the TAA 1953 (cell in table item 4, column headed 'In this situation:') 9.84
Item 184, subsection 3(1) of the TIOEPA 1983, paragraph (d) of the definition of 'decision to which this Act applies' 9.88
Item 185, subsection 3C(2) of the TIOEPA 1983 9.87
Item 194 Table 9.1
Item 195 Table 9.2
Item 196 Table 9.3
Item 197 Table 9.4
Item 198 Table 9.5
Item 199 Table 9.6
Items 200 to 202 Table 9.7
Item 203 Table 9.8
Item 204, paragraph 250-55(b) 9.248
Items 205 to 207, subparagraphs 250-60(1)(b)(ii) and 250-60(2)(b)(ii), and paragraph 250-155(3)(b) 9.250
Item 208 9.258
Item 209 Table 9.9
Item 210 Table 9.10
Items 211 to 220 Table 9.11
Item 221 9.259
Item 222 Table 9.2
Item 223 Table 9.12
Item 224 Table 9.13
Item 225 Table 9.14
Items 226 and 227 Table 9.2
Item 228 Table 9.15
Item 229 Table 9.16
Item 230 to 233 Table 9.17
Items 234 and 235 Table 9.11
Items 236 to 242 Table 9.18


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