Footnotes
Introduction
[1]
Selection of Bills Committee, Report No. 4 of 2009, Appendix 9.
[2]
Selection of Bills Committee, Report No. 4 of 2009, Appendix 9.
Schedule 1 - Application of the income tax law to financial claims scheme entitlements
[1]
Explanatory Memorandum, p. 9.
[2]
Treasurer, The Hon Wayne Swan MP, 'New protections for depositors and
policyholders', Media release 061, 2 June 2008.
[3]
Explanatory Memorandum, p. 10.
[4]
Explanatory Memorandum, p. 3.
[5]
Explanatory Memorandum, pp. 11–12, 14.
[6]
Explanatory Memorandum, p. 12, 27.
[7]
Treasury, First Home Saver Accounts, http://www.homesaver.treasury.gov.au/content/fact_sheet/Account_Holders.asp
(accessed 2 April 2009).
[8]
Explanatory Memorandum, pp. 12–13, 28.
[9]
Explanatory Memorandum, pp. 16, 29–32.
[10]
Explanatory Memorandum, pp. 16, 33–34.
[11]
Explanatory Memorandum, p. 3.
Schedule 2 - Increased access to the small business capital gains tax concessions
[1]
Explanatory Memorandum, p. 37.
[2]
Explanatory Memorandum, p. 37.
[3]
Explanatory Memorandum, p. 38.
[4]
Explanatory Memorandum, p. 38.
[5]
Explanatory Memorandum, p. 42.
[6]
Explanatory Memorandum, p. 38. The partner may be able to access
concessions via the maximum net asset value test.
[7]
Explanatory Memorandum, p. 38.
[8]
Explanatory Memorandum, p. 69.
[9]
Explanatory Memorandum, p. 47. The asset is treated as passive if the
taxpayer's spouse owns an entity that uses the asset in its business.
[10]
Explanatory Memorandum, p. 48.
[11]
Explanatory Memorandum, p. 48.
[12]
Explanatory Memorandum, p. 51.
[13]
Explanatory Memorandum, p. 52.
[14]
Explanatory Memorandum, p. 65.
[15]
Explanatory Memorandum, p. 66.
[16]
Explanatory Memorandum, p. 66.
[17]
Explanatory Memorandum, p. 67.
[18]
Explanatory Memorandum, p. 68.
[19]
Explanatory Memorandum, p. 54.
[20]
Explanatory Memorandum, p. 56.
[21]
Explanatory Memorandum, p. 60.
[22]
Explanatory Memorandum, pp. 60–61.
[23]
Explanatory Memorandum, p. 64.
[24]
Explanatory Memorandum, p. 4.
[25]
Explanatory Memorandum, pp. 69–70.
[26]
Explanatory Memorandum, pp. 3–4.
Schedule 3 - Tax benefits and capital gains tax
[1]
Explanatory Memorandum, p. 4.
[2]
The Hon Chris Bowen, Assistant Treasurer, Second reading speech, House
of Representatives Hansard, 19 March 2009, p. 16.
[3]
Explanatory Memorandum, p. 72.
[4]
Explanatory Memorandum, p. 4.
[5]
Explanatory Memorandum, p. 4.
Schedule 4 - National Urban Water and Desalination Plan— urban water tax offset
[1] The Hon Wayne Swan MP,
Treasurer, and Senator The Hon Penny Wong, Minister for Climate Change and
Water, '$1 billion to help secure urban water', Media release, PW 251/08, 7 December
2008.
[2]
Explanatory Memorandum, p. 73.
[3]
Explanatory Memorandum, p. 79.
[4]
Explanatory Memorandum, p. 4.
[5]
The Hon Chris Bowen, Assistant Treasurer, Second reading speech, House
of Representatives Hansard, 19 March 2009, p. 16.
[6]
Explanatory Memorandum, pp. 74, 78.
[7]
Explanatory Memorandum, p. 78.
[8]
Explanatory Memorandum, p. 79.
[9]
Explanatory Memorandum, p. 4.
Schedule 5 - Deductible gift recipients
[1]
Explanatory Memorandum, p. 81.
[2]
Explanatory Memorandum, p. 81.
[3]
Explanatory Memorandum, p. 5.
[4]
Explanatory Memorandum, p. 6.
Schedule 6 - Australian Business Register
[1]
Australian Government, Standard Business Reporting, http://www.sbr.gov.au/content/standard_business_reporting_program.htm
(accessed 24 March 2009).
[2]
Explanatory Memorandum, pp. 95–96.
[3]
Explanatory Memorandum, p. 86.
[4]
Explanatory Memorandum, p. 86.
[5]
Explanatory Memorandum, p. 86.
[6]
Explanatory Memorandum, p. 86.
[7]
Explanatory Memorandum, p. 86.
[8]
Explanatory Memorandum, p. 85.
[9]
Explanatory Memorandum, pp. 86–87.
[10]
Explanatory Memorandum, p. 92.
[11]
Explanatory Memorandum, p. 7.
Schedule 7 - Removing the Greenhouse Challenge Plus Program condition for fuel tax credits
[1]
Department of the Environment, Water, Heritage and the Arts, Greenhouse
Challenge Plus, http://www.environment.gov.au/settlements/challenge/index.html
(accessed 26 March 2009).
[2]
Department of the Environment, Water, Heritage and the Arts, Greenhouse
Challenge Plus, http://www.environment.gov.au/settlements/challenge/members/about.html
(accessed 26 March 2009).
[3]
ATO, 'Fuel Tax Credit and the Greenhouse Challenge Plus programme', http://www.ato.gov.au/businesses/content.asp?doc=/content/76476.htm
(accessed 24 March 2009).
[4]
The Hon Chris Bowen, Minister for Competition Policy and Consumer
Affairs, and Assistant Treasurer, Second reading speech, House of
Representatives Hansard, 19 March 2009, p. 17.
[5]
Explanatory Memorandum, p. 6.
[6]
The Hon Chris Bowen, Assistant Treasurer, Second reading speech, House
of Representatives Hansard, 19 March 2009, p. 17.
[7]
Explanatory Memorandum, p. 101.
Schedule 8 - Tax exemption for certain grants to businesses affected by the Victorian bushfires
[1]
Explanatory Memorandum, p. 103.
[2]
Explanatory Memorandum, p. 103.
[3]
Explanatory Memorandum, p. 7.