Explanatory Memoranda 1967–1969



Index to Explanatory Memoranda 1901–1982

Arranged alphabetically by session of Parliament.
Key to the Index

Bill Title Date CM or EM No. of Pages Notes Chamber Vol.
Session 1967-68            
Defence Forces Retirement Benefits (Pension Increases) Bill 1967       See Superannuation (Pension Increases) Bill 1967.    
Estate Duty Assessment Bill 1967       See Income Tax Assessment Bill (No. 2) 1967.    
Gift Duty Assessment Bill 1967       See Income Tax Assessment Bill (No. 2) 1967.    
Homes Savings Grant Bill 1967 c. 4.1967 EM 17   Reps 2
Income Tax (International Agreements) Bill (No. 2) 1967       See Income Tax Assessment Bill (No. 4) 1967.    
Income Tax (International Agreements) Bill 1967       See Income Tax Assessment Bill (No. 2) 1967.    
Income Tax (Non-resident Dividends and Interest) Bill 1967       See Income Tax Assessment Bill (No. 4) 1967.    
Income Tax (Partnerships and Trusts) Bill 1967       See Income Tax Bill 1967.    
Income Tax Assessment Bill (No. 2) 1967 c. 5.1967 EM 24 Introduction, pp. 1-2; Income Tax Assessment Bill (No. 2) 1967, pp. 3-15; Income Tax (International Agreements) Bill 1967, pp. 16-17; Estate Duty Assessment Bill 1967, pp. 18-21; Gift Duty Assessment Bill, pp. 22-24. Reps 2
Income Tax Assessment Bill (No. 3) 1967       See Income Tax Bill 1967.    
Income Tax Assessment Bill (No. 4) 1967 c. 10.1967 EM 54 Introduction, pp. 1-3; Income Tax Assessment Bill (No. 4) 1967, pp. 4-48; Income Tax (International Agreements) Bill (No. 2) 1967, pp. 49-50; Income Tax (Non-resident Dividends and Interest) Bill 1967, pp. 51-53, Pay-roll Tax Assessment Bill (No. 2) 1967, p. 54. Reps 2
Income Tax Assessment Bill (No. 4) 1967 c. 10.1967 EM 54 Introduction, pp. 1-3; Income Tax Assessment Bill (No. 4) 1967, pp. 4-48; Income Tax (International Agreements) Bill (No. 2) 1967, pp. 49-50; Income Tax (Non-resident Dividends and Interest) Bill 1967, pp. 51-53, Pay-roll Tax Assessment Bill (No. 2) 1967, p. 54. Identical to the memorandum presented to the House of Representatives. Senate 2
Income Tax Assessment Bill 1967 c. 3.1967 EM 12 Introduction, pp. 1-3; Income Tax Assessment Bill 1967, pp. 4-6; Pay-roll Tax Assessment Bill 1967, p. 7; Sales Tax (Exemptions and Classifications) Bill 1967, pp. 8-12. Reps 2
Income Tax Bill 1967 c. 9.1967 EM 25 Introduction, pp. 1-3; Income Tax Bill 1967 and Income Tax (Partnerships and Trusts) Bill 1967, pp. 4-5; Income Tax Assessment Bill (No. 3) 1967, pp. 6-25. Reps 2
Income Tax Bill 1967 c. 9.1967 EM 25 Introduction, pp. 1-3; Income Tax Bill 1967 and Income Tax (Partnerships and Trusts) Bill 1967, pp. 4-5; Income Tax Assessment Bill (No. 3) 1967, pp. 6-25. Identical to the memorandum presented to the House of Representatives. Senate 2
Parliamentary Retiring Allowances (Increases) Bill 1967       See Superannuation (Pension Increases) Bill 1967.    
Pay-roll Tax Assessment Bill (No. 2) 1967       See Income Tax Assessment Bill (No. 4) 1967.    
Pay-roll Tax Assessment Bill 1967       See Income Tax Assessment Bill 1967.    
Sales Tax (Exemptions and Classifications) Bill (No. 2) 1967 c. 4.1967 EM 3   Reps 2
Sales Tax (Exemptions and Classifications) Bill (No. 3) 1967 c. 8.1967 EM 17   Reps 2
Sales Tax (Exemptions and Classifications) Bill (No. 3) 1967 c. 8.1967 EM 17 Identical to the memorandum presented to the House of Representatives. Senate 2
Sales Tax (Exemptions and Classifications) Bill 1967       See Income Tax Assessment Bill 1967.    
Seamen's Compensation Bill 1967
 c. 10.1967 EM 12 Title reads: "Explanatory Notes." Reps 2
Superannuation (Pension Increases) Bill 1967 c. 10.1967 EM 5 Introduction, p. 1; Superannuation (Pension Increases) Bill 1967, p. 2; Defence Forces Retirement Benefits (Pension Increases) Bill 1967, pp. 3-5. Outlines cost estimates and examples of increases in existing pensions. Does not in fact include any figures on the Parliamentary Retiring Allowances (Increases) Bill 1967. Reps 2
Session 1968-69            
Australian Capital Territory Taxation (Administration) Bill 1969) c. 5.1969 EM 22 Also deals with these bills: Australian Capital Territory Stamp Duty Bill 1969; Australian Capital Territory Tax (Cheques) Bill 1969; Australian Capital Territory Tax (Hire-purchase Business) Bill 1969; Australian Capital Territory Tax (Insurance Business) Bill 1969; Australian Capital Territory Tax (Sales of Marketable Securities) Bill 1969; Australian Capital Territory Tax (Purchases of Marketable Securities) Bill 1969. Identical to the memorandum presented to the House of Representatives. Reps 1
Australian Capital Territory Taxation (Administration) Bill 1969) c. 5.1969 EM 22 Also deals with these bills: Australian Capital Territory Stamp Duty Bill 1969; Australian Capital Territory Tax (Cheques) Bill 1969; Australian Capital Territory Tax (Hire-purchase Business) Bill 1969; Australian Capital Territory Tax (Insurance Business) Bill 1969; Australian Capital Territory Tax (Sales of Marketable Securities) Bill 1969; Australian Capital Territory Tax (Purchases of Marketable Securities) Bill 1969. Identical to the memorandum presented to the House of Representatives. Senate 1
Beer Excise Bill 1968       See Customs Bill 1968.    
Book Bounty Bill 1969 c. 9.1969 EM 6 Title reads: "Notes on clauses." Reps 1
Canned Fruit Excise Bill 1968       See Customs Bill 1968.    
Citizenship Bill 1969
 c. 4.1969 EM 12   Reps 1
Citizenship Bill 1969 c. 4.1969 EM 12 Identical to the memorandum presented to the House of Representatives. Senate 1
Coal Excise Bill 1968       See Customs Bill 1968.    
Copyright Bill 1968
 15.5.1968 CM 33 Title reads: "Memorandum showing alterations made to the Copyright Bill 1967 as presented to the House of Representatives on 18 May 1967." Reps 1
Copyright Bill 1968
 15.5.1968 CM 33 Title reads: "Memorandum showing alterations made to the Copyright Bill 1967 as presented to the House of Representatives on 18 May 1967." Identical to the memorandum presented to the House of Representatives. Senate 1
Customs Bill 1968 c. 5.1968 EM 4 Title reads: "Notes on clauses." Customs Bill 1968, p. 1; Excise Bill 1968, pp. 2-3; Beer Excise Bill 1968, p. 3; Coal Excise Bill 1968, p. 3; Canned Fruit Excise Bill 1968, p.4; Distillation Bill 1968, p. 4. Senate 1
Customs Tariff Bill 1968 c. 5.1968 EM 444 Title reads: "Summary of Amendments." Senate 1
Distillation Bill 1968       See Customs Bill 1968.    
Excise Bill 1968       See Customs Bill 1968.    
Income Tax (Drought Bonds) Bill 1969       See Loan (Drought Bonds) Bill 1969.    
Income Tax (International Agreements) Bill 1968 c. 3.1968 EM 67 Introduction, pp. 1-2; Income Tax (International Agreements) Bill 1968, pp. 2-58; Income Tax Assessment Bill 1968, pp. 59-67. Reps 2
Income Tax (International Agreements) Bill 1968 c. 3.1968 EM 67 Introduction, pp. 1-2; Income Tax (International Agreements) Bill 1968, pp. 2-58; Income Tax Assessment Bill 1968, pp. 59-67. Identical to the memorandum presented to the House of Representatives. Senate 2
Income Tax (International Agreements) Bill 1969 c. 4.1969 EM 32 Apparently presented to the House of Representatives, but not bound in the House of Representatives volume. Senate 2
Income Tax (Partnerships and Trusts) Bill 1969       See Income Tax Bill 1969.    
Income Tax Assessment Bill (No. 2) 1968 c. 5.1968 EM 69   Reps  
Income Tax Assessment Bill (No. 2) 1968 c. 5.1968 EM 69 Identical to the memorandum presented to the House of Representatives. Senate 2
Income Tax Assessment Bill (No. 2) 1969       See Income Tax Bill 1969.    
Income Tax Assessment Bill (No. 3) 1968 26.9.1968 EM 2   Reps 2
Income Tax Assessment Bill (No. 3) 1969       See Loan (Drought Bonds) Bill 1969.    
Income Tax Assessment Bill (No. 4) 1968 c. 10.1968 EM 26   Reps 2
Income Tax Assessment Bill (No. 4) 1968 c. 10.1968 EM 26 Identical to the memorandum presented to the House of Representatives. Senate 2
Income Tax Assessment Bill (No. 5) 1968 c. 11.1968 EM 4   Reps 2
Income Tax Assessment Bill (No. 5) 1968 c. 11.1968 EM 4 Identical to the memorandum presented to the House of Representatives. Senate 2
Income Tax Assessment Bill 1968       See Income Tax (International Agreements) Bill 1968.    
Income Tax Assessment Bill 1969 c. 3.1969 EM 10 Introduction, p. 1; Income Tax Assessment Bill 1969, pp. 2-5; Pay-roll Tax Assessment Bill 1969, pp. 6-10. Reps 2
Income Tax Assessment Bill 1969 c. 3.1969 EM 10 Introduction, p. 1; Income Tax Assessment Bill 1969, pp. 2-5; Pay-roll Tax Assessment Bill 1969, pp. 6-10. Identical to the memorandum presented to the House of Representatives. Senate 2
Income Tax Bill 1969 c. 8.1969 EM 29 Introduction, pp. 1-2; Income Tax Bill 1969 and Income Tax (Partnerships and Trusts) Bill 1969, pp. 3-5; Income Tax Assessment Bill (No. 2) 1969, pp. 6-29. Reps 2
Income Tax Bill 1969 c. 8.1969 EM 29 Introduction, pp. 1-2; Income Tax Bill 1969 and Income Tax (Partnerships and Trusts) Bill 1969, pp. 3-5; Income Tax Assessment Bill (No. 2) 1969, pp. 6-29. Identical to the memorandum presented to the House of Representatives. Senate 2
Income Tax Bill 1969 c. 9.1969 EM 2 Supplementary EM. Explains amendments made in the House of Representatives to the age allowance. Senate 2
International Sugar Agreement Bill 1969 19.3.1969 EM 14   Reps 2
International Sugar Agreement Bill 1969 19.3.1969 EM 14 Identical to the memorandum presented to the House of Representatives. Senate 2
Loan (Drought Bonds) Bill 1969 c. 9.1969 EM 43 Introduction, pp. 1-4; Loan (Drought Bonds) Bill 1969, pp. 5-20; Income Tax (Drought Bonds) Bill 1969, pp. 21-22; Income Tax Assessment Bill (No. 3) 1969, pp. 23-43. Reps 2
Loan (Drought Bonds) Bill 1969 c. 9.1969 EM 43 Introduction, pp. 1-4; Loan (Drought Bonds) Bill 1969, pp. 5-20; Income Tax (Drought Bonds) Bill 1969, pp. 21-22; Income Tax Assessment Bill (No. 3) 1969, pp. 23-43. Identical to the memorandum presented to the House of Representatives. Filed in the volume after the Income Tax Assessment Bill (No. 3) 1969. Senate 2
New South Wales Grant (Gwydir River Dam) Bill 1969 5.1969 EM 27   Reps 3
New South Wales Grant (Gwydir River Dam) Bill 1969 5.1969 EM 27 Identical to the memorandum presented to the House of Representatives. Senate 2
Parliamentary Allowances Bill 1968 c. 11.1968 EM 2 Title reads: "Commonwealth Parliament: Salaries and Allowances: Summary of Proposed Changes." Senate 3
Patents Bill 1968 5.5.1969   3 Title reads: "Memorandum prepared by the Attorney-General, the Honourable N.H. Bowen, Q.C., M.P., showing amendments and new clause proposed to be moved to the Patents Bill 1968." Although listed as a Memorandum, this document in fact contains no explanatory material. Reps 3
Pay-roll Tax Assessment Bill 1968 c. 5.1968 EM 28   Reps 3
Pay-roll Tax Assessment Bill 1968 c. 5.1968 EM 28 Identical to the memorandum presented to the House of Representatives. Senate 3
Pay-roll Tax Assessment Bill 1969       See Income Tax Assessment Bill 1969.    
South Australia Grant (Tailem Bend to Keith Pipeline) Bill 1969 c. 5.1969 EM 13   Reps 3
South Australia Grant (Tailem Bend to Keith Pipeline) Bill 1969 c. 5.1969 EM 13 Identical to the memorandum presented to the House of Representatives. Senate 3
States Grants (Beef Cattle Roads) Bill 1968 c. 5.1968 EM 19   Reps 3
States Grants (Beef Cattle Roads) Bill 1968 c. 5.1968 EM 19 Identical to the memorandum presented to the House of Representatives. Senate 3
States Grants (Petroleum Products) Bill 1969 c. 9.1969 EM 2 Title reads: "Notes on clauses." Reps 3
Superannuation Bill (No. 2) 1969 c. 5.1969 EM 11   Reps 3
Superannuation Bill (No. 2) 1969 c. 5.1969 EM 11 Identical to the memorandum presented to the House of Representatives. Senate 3
Tasmania Grant (Cressy-Longford Irrigation Works) Bill 1969 c. 9.1969 EM 11   Reps 3
Tasmania Grant (Cressy-Longford Irrigation Works) Bill 1969 c. 9.1969 EM 9 Identical to the memorandum presented to the House of Representatives. Senate 3
Victoria Grant (King River Dam) Bill 1969 5.1969 EM 25   Reps 3
Victoria Grant (King River Dam) Bill 1969 5.1969 EM 25 Identical to the memorandum presented to the House of Representatives. Senate 3
Western Australia Agreement (Ord River Irrigation) Bill 1968 c. 5.1968 EM 24   Reps 3
Western Australia Agreement (Ord River Irrigation) Bill 1968 c. 5.1968 EM 24 Identical to the memorandum presented to the House of Representatives. Senate 3