House of Representatives

Taxation Laws Amendment Bill (No. 6) 1990

Taxation Laws Amendment Act 1991

Supplementary Explanatory Memorandum

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

General outline of the amendments

The amendments amend the Taxation Laws Amendment Bill (No.6) 1990 ("the Bill") to overcome some potential technical difficulties with amendments proposed by the Bill to the capital gains tax provisions.

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