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.