Footnotes

Report - Taxation Laws Amendment Bill (No. 3) 1997

[1] Senate Economics Legislation Committee, Report on Industry Research and Development Amendment Bill 1996, October 1996; Report on Taxation Laws Amendment Bill (No. 3) 1996, December 1996

[2] Government Closes R&D Syndication, joint statement by Treasurer and Minister for Industry Science and Tourism, 23 July 1996

[3] Taxation Laws Amendment Act (No. 3) 1996 received royal assent on 19 December 1996 and (on this matter) is retrospective to 23 July 1996, the date of the government’s announcement.

[4] Senate Economics Legislation Committee, Report on Taxation Laws Amendment Bill (No. 3) 1996, December 1996, p95-6

[5] Taxation Laws Amendment Bill (No. 3) 1996, schedule 4 division 2 p48; Votes and Proceedings of the House of Representatives, 12 December 1996 pp1043,1046

[6] Costello, the Hon. P, House of Representatives Hansard 12 December 1996 p8544

[7] That is, the clause of of Taxation Laws Amendment Bill (No. 3) 1996 defining ‘partnership’ to include a Co-operative Research Centre has no correlate in the present bill. Taxation Laws Amendment Bill (No. 3) 1996,  schedule 4, item 11

[8] Senate Standing Committee for the Scrutiny of Bills, Alert Digest 6 of 1997, 7 May 1997, p28

[9] Costello, the Hon, P, Taxation Laws Amendment Bill (No. 3) 1997 - Explanatory Memorandum, p7

[10] Miles, the Hon. C, House of Representatives Hansard 26 March 1997 p3206

[11] Science and Technology Budget Statement, 1997-98, Summary Table.

[12] Science and Technology Budget Statement, 1996-97, pp. 3.18-19.

[13] Science and Technology Budget Statement, 1997-98, pp. 3.18-19.

[14] Technology Resources Australia, submission 2 pp.1,3.

[15] Mid-Year Economic and Fiscal Outlook, 1996-97, p.59.

[16] Technology Resources Australia, submission 2 p5.

[17] Technology Resources Australia, submission 2 p5.