House of Representatives

Taxation Laws Amendment Bill 1984

Taxation Laws Amendment Act 1984

Explanatory Memorandum Part A

(Circulated by authority of the Minister Assisting the Treasurer, The Hon. Chris Hurford MP)

Intoductory Note

Part A of this memorandum contains explanations designed to provide a broad guide to the legislation that has been introduced to give effect to measures foreshadowed by the Treasurer in the 1984-85 Budget to strengthen existing mechanisms for the collection of tax, to increase the levels of penalty for breaches of the taxation laws, and modernise provisions for prosecution for such breaches. Part B of the memorandum will contain a clause by clause explanation of the Bill.

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