House of Representatives

Tax Laws Amendment (2008 Measures No. 3) Bill 2008

Explanatory Memorandum

Circulated by authority of the Treasurer, the Hon Wayne Swan MP

Index

Schedule 1 : Shareholder rights

Bill reference Paragraph number
Items 1 and 2, section 11-55, subsection 59-40(1) 1.9
Item 2, subsection 59-40(2) 1.10
Items 3 and 4, paragraphs 104-135(1)(c) and 104-135(1A)(aa) 1.18
Item 5, paragraph 104-155(5)(ea) 1.19
Item 6, subsection 112-20(3) 1.22
Item 7, section 112-37 1.24
Item 8, subsection 118-20(4) 1.16
Item 9 1.25

Schedule 2 : Collection and administration of indirect taxes

Bill reference Paragraph number
Part 1, item 5, subsections 105-50(2) and (3) 2.20
Part 1, item 5, subsection 105-50(3) 2.19
Part 1, items 7 and 8, 10 to 12 and 15, paragraphs 105-55(2)(a) and (2)(aa) and (3)(c) 2.24
Part 1, item 9, paragraph 105-55(1)(c) 2.22
Part 1, item 16 2.26
Part 2, item 17, subsection 105-65(1) and paragraph 105-65(2)(b) 2.16
Part 2, item 17, section 105-65 2.11
Part 2, item 18 2.25

Schedule 3 : Austudy rent assistance

Bill reference Paragraph number
Item 4, section 52-15 3.8

Schedule 4 : Carer adjustment payments

Bill reference Paragraph number
Item 1, section 11-15 4.9
Item 1, section 53-10 4.8


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