House of Representatives

Taxation Laws Amendment (Trust Loss and Other Deductions) Bill 1997

Family Trust Distribution Tax (Primary Liability) Bill 1997

Family Trust Distribution Tax (Primary Liability) Act 1998

Family Trust Distribution Tax (Secondary Liability) Bill 1997

Family Trust Distribution Tax (Secondary Liability) Act 1998

Medicare Levy Consequential Amendment (Trust Loss) Bill 1997

Explanatory Memorandum

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

Glossary

In this Explanatory Memorandum, the following Bills and Acts are referred to by the abbreviations indicated:

Income Tax Assessment Act 1936 ITAA 1936
Income Tax Assessment Act 1997 ITAA 1997
Taxation Laws Amendment (Trust Loss and Other Deductions) Bill 1997 the Bill

References in this Explanatory Memorandum to items and sections contained in the amendments are references to those in the Taxation Laws Amendment (Trust Loss and Other Deductions) Bill 1997 , unless otherwise indicated.


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