House of Representatives

Taxation Laws Amendment Bill (No. 6) 1988

Taxation Laws Amendment Act (No. 2) 1989

Income Tax Rates Amendment Bill (No. 2) 1988

Income Tax Rates Amendment Act 1989

Income Tax (Fund Contributions) Bill 1988

Income Tax Amendment Bill (No. 2) 1988

Income Tax Amendment Act 1989

Explanatory Memorandum PART B

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


Part A of the Explanatory Memorandum, which contains an outline and broad explanation of each of the measures contained in the four Bills, was circulated on the introduction of the Bills into the House of Representatives.

This Part - Part B - contains a clause by clause explanation of the Bills.

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).