Supplementary Explanatory Memorandum
(Circulated by authority of the Assistant Treasurer and Minister for Financial Services, the Hon Stephen Jones MP)General outline and financial impact
Deductible Gift Recipients - Parliamentary Amendments
Outline
The Parliamentary amendments to the Bill remove Schedule 7 (Deductible Gift Recipients) from the Bill. Schedule 7 to the Bill was included as Schedule 1 to the Treasury Laws Amendment (2022 Measures No. 5) Bill 2022, which was enacted in February 2023.
Date of effect
None.
Financial impact
Nil.
Human rights implications
The Parliamentary amendments do not raise any human rights issues. See Statement of Compatibility with Human Rights - Chapter 2.
Compliance cost impact
Nil.
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