House of Representatives

Tax Laws Amendment (2009 Measures No. 1) Bill 2009

Explanatory Memorandum

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

Index

Schedule 1: PAYG instalment reduction for small businesses etc

Bill reference Paragraph number
Items 1 and 2 1.26
Item 3, subsection 45-400(3) of Schedule 1 to the TAA 1953 1.11
Item 3, subsection 45-400(4) of Schedule 1 to the TAA 1953 1.13
Item 3, subsection 45-400(5) of Schedule 1 to the TAA 1953 1.14
Item 3, subsection 45-400(6) of Schedule 1 to the TAA 1953 1.16
Item 3, paragraphs 45-400(6)(a) to (c) of Schedule 1 to the TAA 1953 1.18
Item 3, subsection 45-400(7) of Schedule 1 to the TAA 1953 1.23
Item 4 1.25
Item 5 1.27

Schedule 2: Unclaimed superannuation money

Bill reference Paragraph number
Items 1 to 5, section 7 2.7
Items 6, 28 and 29, sections 8 and 20AA and paragraphs 20C(1)(b) to (d) 2.8
Item 7, section 8 2.12
Item 8, section 8 2.13
Item 9 2.9
Item 10, subsection 13(1) 2.10
Item 11, section 15A 2.14
Item 12, subsection 16(1) 2.24
Item 12, subsections 16(1) and (2A) 2.21
Item 12, subsections 16(1) and (3) 2.18
Item 12, subsection 16(1A) 2.22
Item 12, subsection 16(2) 2.27
Item 12, paragraph 16(2)(b) 2.28
Items 13 and 14, subsection 16(7) 2.29
Item 15, section 16A 2.31
Items 16 and 20, subsections 17(1) and 18(2) 2.36
Item 16, subsection 17(1A) 2.38
Item 16, subsection 17(1B) 2.39
Item 16, subsection 17(1C) 2.45
Item 16, paragraphs 17(2)(a) and (d) 2.47
Item 16, paragraphs 17(2)(b) and (c) and subsection 17(2AA) 2.48
Item 16, subsection 17(2AA) 2.49
Item 17, subsection 17(2A) 2.50
Item 18 2.46
Items 18 and 19 and subsection 17A(2) 2.52
Items 18 and 23, subsection 18A(1) 2.55
Item 19, subsection 17A(1) 2.51
Items 20 and 21, subsections 18(2) and (4) 2.42
Items 21 and 22, subsections 18(4) and (5) 2.41
Item 23, Part 3AA 2.66
Item 23, subsection 18A(2) 2.56
Item 23, section 18B 2.59
Item 23, paragraph 18B(4)(a) 2.60
Item 23, subsection 18B(8) 2.61
Item 23, section 18C 2.63
Items 24 and 25, paragraphs 19(1)(a) and (b) 2.68
Item 26, paragraphs 19(1)(c) and (d) 2.67
Items 27 to 29, sections 20A and 20AA and paragraphs 20C(1)(b) to (d) 2.78
Items 28 and 70, subsection 20AA(2) 2.79
Items 30 to 32, paragraphs 20L(1)(a) and (b) and subparagraph 20E(1)(b)(iii) 2.81
Items 33 to 35, subsections 23(1) and (5) 2.69
Item 36, subsection 25(1) 2.70
Item 37, subsection 26(2) 2.71
Items 38 and 39 2.72
Items 40 and 41, subsections 46(4) and 48(5) 2.73
Item 42, paragraph 18(4B)(ca) of the Financial Transaction Reports Act 1988 2.89
Item 43, section 301-125 of the ITAA 1997 2.110
Item 44, paragraph 306-15(1)(d) of the ITAA 1997 2.111
Item 45, subsection 306-15(1) of the ITAA 1997 2.112
Items 46 and 47, subsection 307-5(1) of the ITAA 1997 2.91
Item 48, paragraph 307-120(2)(e) of the ITAA 1997 2.92
Item 49, item 1 in the table in subsection 307-142(3) of the ITAA 1997 2.97
Item 49, item 2 in the table in subsection 307-142(3) of the ITAA 1997 2.98
Item 49, item 3 in the table in subsection 307-142(3) of the ITAA 1997 2.99
Item 49, column 1 in the table in subsection 307-142(3) of the ITAA 1997 2.96
Item 49, subsection 307-142(2) of the ITAA 1997 2.95
Item 49, subsection 307-142(4) 2.101
Item 50, subsection 307-145(1) of the ITAA 1997 2.115
Item 51, subsection 307-300(2) of the ITAA 1997 2.103
Item 51, item 3 in the table in subsection 307-300(3) of the ITAA 1997 2.107
Item 51, column 1 in the table in subsection 307-300(3) of the ITAA 1997 2.104
Item 51, item 1 in the table in subsection 307-300(3) of the ITAA 1997 2.105
Item 51, item 2 in the table in subsection 307-300(3) of the ITAA 1997 2.106
Item 51, subsection 307-300(4) 2.109
Item 52, subsection 307-350(2B) of the ITAA 1997 2.113, 2.114
Items 53 to 57, sections 4, 14, 62 and 67A of the SSAA 1995 2.82
Items 58 and 59, sections 6 and 56 of the Co-contribution Act 2.87
Items 60 to 63, sections 65, 65AA, 65A, 66 and 67 of the SGAA 1992 2.84
Item 64, subsection 8AAB(5) of the TAA 1953 2.74
Item 65, subsection 15-10(2) in Schedule 1 to the TAA 1953 2.75
Item 66, subsection 250-10(2) in Schedule 1 of the TAA 1953 2.76
Item 67 2.116
Item 68 2.33, 2.117
Item 69 2.44, 2.53, 2.58, 2.62, 2.64, 2.118
Item 70 2.119
Item 71 2.88, 2.120
Subitem 67(1) 2.16
Subitem 67(2) 2.15, 2.17

Schedule 3: Reforms to income tests

Bill reference Paragraph number
Part 1, item 1 3.23
Part 1, item 2 3.28
Part 1, items 4 and 8 3.38
Part 1, items 5 and 10 3.66
Part 1, item 6 3.62
Part 1, item 7 3.32
Part 1, item 11 3.37
Part 2, item 12 4.14
Part 2, item 12 (note) 4.17
Part 2, item 13 4.16
Part 2, item 14 4.19
Part 2, item 15 4.20
Part 3, items 16 and 17 4.24
Part 3, item 18 4.22
Part 3, items 19 and 20 5.9
Part 3, item 21 5.12
Part 3, items 22 and 48 5.18
Part 3, items 23 and 49 5.20
Part 3, items 24 and 25 5.19
Part 3, items 26 and 51 5.23
Part 3, items 27 and 52 5.24
Part 3, items 28, 30, 31 and 53 to 55 5.26
Part 3, items 29 and 32 5.35
Part 3, item 33 5.40
Part 3, items 34 and 35 5.39
Part 3, items 36 and 37 5.41
Part 3, items 38 and 39 5.44
Part 3, item 40 5.47
Part 3, item 41 5.49
Part 3, items 42 and 43 5.55
Part 3, item 43 5.56
Part 3, item 44 5.62
Part 3, item 45 5.66
Part 3, item 46 5.70
Part 3, item 47 5.74
Part 3, item 50 5.36
Part 3, item 56 5.27
Part 3, item 57 5.38
Part 3, item 58 5.30
Part 3, items 58 and 59 5.28
Part 3, items 59 and 60 5.31
Part 3, item 61 5.32
Part 3, items 62, 63, 82 and 83 5.78
Part 3, items 64 and 67 5.90
Part 3, items 65 and 66 5.89
Part 3, items 69 and 72 5.92, 5.95
Part 3, items 70 and 71 5.94
Part 3, item 73 5.81
Part 3, items 74 to 76 5.83
Part 3, item 77 5.88
Part 3, items 78 to 80 5.91
Part 3, item 81 5.77
Part 3, items 84 and 87 5.97
Part 3, items 85 and 86 5.96
Part 3, item 88 5.99
Part 3, item 89 5.101
Part 3, items 90 and 91 5.102
Part 4, item 92 7.18
Part 4, item 93 7.19
Part 5, item 94 8.22, 8.28
Part 5, items 95 and 96 8.26
Part 5, item 97 8.19
Part 5, item 98 8.20
Part 5, item 99 8.25
Part 5, item 100 8.24
Part 5, item 101 8.32


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