Supplementary Explanatory Memorandum(Circulated by authority of the Minister for Finance, Senator the Hon. Peter Walsh)
This supplementary explanatory memorandum explains the amendments proposed to the Taxation Laws Amendment Bill (No.5) 1988 as introduced into the Senate. The first amendment will provide for the transitional imputation provisions to take effect from 1 January 1989. The second amendment will remove those measures which deal with the sales tax refund provisions and was foreshadowed by the Treasurer in a press release on 23 November 1988.
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