House of Representatives

Tax Laws Amendment (Small Business Measures) Bill 2004

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello MP)

Index

Schedule 1: Annual lodgement and payment

Bill reference Paragraph number
Item 7, section 48-85 1.23
Item 8, subsection 129-20(1) 1.25
Item 9, subsection 129-20(1) 1.25
Item 10, subsection 138-10(1) 1.25
Item 11, section 151-1 1.7
Item 11, section 151-5 1.8
Item 11, section 151-10 and subsection 151-20(1) 1.9
Item 11, section 151-10 and paragraph 151-20(2)(a) 1.11
Item 11, section 151-10 and paragraph 151-20(2)(b) 1.10
Item 11, section 151-15 1.12
Item 11, subsection 151-25(1) 1.13
Item 11, subsection 151-25(2) 1.14
Item 11, subsection 151-25(3) 1.15
Item 11, subsection 151-25(4) 1.16
Item 11, subsection 151-25(5) 1.17
Item 11, section 151-40 1.18
Item 11, section 151-45 1.19
Item 11, section 151-50 1.20
Item 11, section 151-55 1.21
Item 11, sections 151-60 and 151-65 1.22
Item 11, section 151-70 1.23
Item 15, subsection 62(2) 1.24
Item 16 1.26

Schedule 2: Annual apportionment of creditable purpose

Bill reference Paragraph number
Item 4, paragraph 19-70(c) 2.23
Item 5, section 19-70 2.23
Item 6, section 19-75 2.23
Item 9, subsection 72-45(1A) 2.23
Item 10, subsection 78-10(2) 2.22
Item 11, subsection 78-50(2) 2.22
Item 12, subsection 84-13(2A) 2.23
Item 13, subsection 111-5(3) 2.23
Item 14, section 131-1 2.8
Item 14, section 131-5 2.10
Item 14, section 131-10 2.9
Item 14, section 131-15 2.11
Item 14, subsection 131-20(1) 2.12
Item 14, subsection 131-20(2) 2.13
Item 14, subsections 131-20(3) and (4) 2.14
Item 14, subsection 131-20(5) 2.15
Item 14, sections 131-40 and 131-45 2.16, 2.17, 2.18
Item 14, section 131-50 2.19
Item 14, section 131-55 2.20
Item 14, section 131-60 2.21
Item 15, subsection 132-5(2) 2.23
Item 16, section 136-10 2.23
Item 22, subsection 62(2) 2.24
Item 23 2.25

Schedule 3: Payment of GST by instalments

Bill reference Paragraph number
Item 2, subsection 129-20(1) 3.13
Item 3, subsection 129-20(1) 3.13
Item 4, subsection 138-10(1) 3.13
Item 5, subsection 162-15(2) 3.7
Item 6, subsection 162-30(1) 3.8
Item 6, subsection 162-30(2) 3.9
Item 6, subsections 162-30(3) and (4) 3.10
Item 6, subsections 162-30(5) and (6) 3.11
Item 8, subsection 62(2) 3.12
Item 9, subsection 62(2) 3.12
Item 10 3.14


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