Footnotes

Chapter 2 - Schedule 1 – Shareholder and unitholder rights

[1]        Treasury, Answer to question on notice BET 97, Budget Estimates, 29 May 2007, p. 1; Parliamentary Library, Bills Digest, Tax laws Amendment (2008 Measures No. 3) Bill 2008, pp 3-4

[2]        Explanatory Memorandum, Tax laws Amendment (2008 Measures No. 3) Bill 2008, p. 6

[3]        Explanatory Memorandum, Tax laws Amendment (2008 Measures No. 3) Bill 2008, p. 6

[4]        Parliamentary Library, Bills Digest, Tax laws Amendment (2008 Measures No. 3) Bill 2008, p. 4

[5]        Mr Peter Dutton MP, Press release, 'Taxation of Rights Issues', 26 June 2007

[6]        Explanatory Memorandum, Tax laws Amendment (2008 Measures No. 3) Bill 2008, p. 6

[7]        Explanatory Memorandum, Tax laws Amendment (2008 Measures No. 3) Bill 2008, p. 9

[8]        Explanatory Memorandum, Tax laws Amendment (2008 Measures No. 3) Bill 2008, pp 8-12; Parliamentary Library, Bills Digest, Tax laws Amendment (2008 Measures No. 3) Bill 2008, pp 6-7

[9]        Institute of Chartered Accountants in Australia, Submission 1, p. 4

[10]      Law Council of Australia, Submission 2, pp 1-2

[11]      Law Council of Australia, Submission 2, p. 2

[12]      Law Council of Australia, Submission 2, pp 2-3

[13]      Explanatory Memorandum, Tax laws Amendment (2008 Measures No. 3) Bill 2008, p. 9

[14]      Institute of Chartered Accountants in Australia, Submission 1, pp 5-6

[15]      Law Council of Australia, Submission 2, p. 5

[16]      Institute of Chartered Accountants in Australia, Submission 1, p. 6

[17]      Institute of Chartered Accountants in Australia, Submission 1, p. 6

[18]      Law Council of Australia, Submission 2, p. 4

[19]      Law Council of Australia, Submission 2, pp 4-5

[20]      Institute of Chartered Accountants in Australia, Submission 1, p. 7

[21]      Law Council of Australia, Submission 2, p. 6

 

Chapter 3 - Schedule 2 – Restriction on GST refunds and time limits for recovery and refund of indirect tax

[1]        Revised Explanatory Memorandum, pp 13-14.

[2]        EM, pp 14-15.

[3]        The Institute of Chartered Accountants, Submission 1, Appendix B, p. 2.

[4]        The Institute of Chartered Accountants, Submission 1, Appendix B, p. 2.

[5]        The Institute of Chartered Accountants, Submission 1, Appendix B, pp 3-5.

[6]        The Institute of Chartered Accountants, Submission 1, Appendix B, p. 5.

[7]        The Institute of Chartered Accountants, Submission 1, Appendix B, p. 6.

[8]        The Institute of Chartered Accountants, Submission 1, Appendix B, p. 7.