House of Representatives
Tax and Superannuation Laws Amendment (2015 Measures No. 4) Bill 2015
Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon J. B. Hockey MP)Index
Schedule 1: Scrip for scrip roll-over
| Bill reference | Paragraph number |
| Item 1, note 4 to subsection 104-25(5) | 1.42 |
| Items 2 and 6, table item 2 in section 112-53 and note 2 to subsection 124-782(1) | 1.43 |
| Item 3, paragraph 124-780(3)(d) | 1.46 |
| Item 4, paragraph 124-780(3)(f) | 1.35 |
| Items 5 and 7, subparagraphs 124-781(1)(a)(i) and (ii), and subsections 124-783(9) and (10) | 1.41 |
| Item 8, subsections 124-783A(1) and (2) | 1.25 |
| Item 8, subsection 124-783A(3) | 1.29 |
| Item 8, subsections 124-783A(3) and (4) | 1.26 |
| Items 8 and 11, sections 124-784 and 124-784C | 1.31, 1.34 |
| Item 9, subparagraph 124-784(1)(a)(i) | 1.39 |
| Item 10, step 3 of the method statement in subsection 124-784A(2) | 1.40 |
| Items 12 and 13, subsection 995-1(1) | 1.44 |
| Item 14, subsection 995-1(1) | 1.45 |
| Item 15 | 1.47 |
Schedule 3: Lost members small account threshold
| Bill reference | Paragraph number |
| Items 1 and 2, paragraph 24B(1)(b) | 3.15 |
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