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It should suffice to provide a short, general explanation of each of the Schedules, but then to comment specifically on a few items of interest. Part VI of the ITAA deals with the collection and recovery of tax, and currently contains just four Divisions being those four Divisions which are to rewritten.
Part 2 of Schedule 1 to the Bill makes consequential amendments to a variety of Acts as a consequence of the repeal of existing provisions in the ITAA by Part 1 of Schedule 1 to the Bill. Part 3 of Schedule 1 contains various application, transitional and saving provisions.
Division 42A, which deals with leases of luxury cars. Part 3 of Schedule 3 contains application and transitional provisions.
Divisionwhich deals with farm management deposits. A large number of explanatory notes have been retained. Proposed Division deals with miscellaneous reporting obligations and currently contains only one subdivision which deals specifically with farm management deposit reporting.
Proposed section —5 in Schedule 1 to the TAA states that a provider of a farm management deposit must within 60 days of the end of a quarter give written information to the Agriculture Secretary about: Failure to provide the information is a criminal offence which attracts a maximum penalty of 10 penalty units.
Part 3 of Schedule 4 to the Bill contains application and transitional provisions. Again the language has been greatly simplified and provisions have been renumbered.
The provisions that apply to each type of company are readily apparent from the structure of the proposed Division.
Members, Senators and Parliamentary staff can obtain further information from the Parliamentary Library on 02 The Quiet Achiever in Tax Reform, research note, no. Australian Government, Tax reform: Senator N Sherry Assistant Treasureryear goal to streamline the tax law a step closer, media release, no.
Schedule 1 to the TAA is available electronically at http: Australian Government, Action against fraudulent phoenix activity, Proposals PaperTreasury website, Novemberviewed 7 Mayhttp: Note that at least one submission is available elsewhere on the Internet.
Australian Government, Action against fraudulent phoenix activity, Proposals Paper, op. Section was amended by Acts No. If the taxpayer is a body corporate, a court may impose a penalty up to five times this amount: Proposed subsection — 1 of Schedule 1 to the TAA Proposed subsection — 2 of Schedule 1 to the TAA Proposed subsection — 3 of Schedule 1 to the TAA Proposed subsection — 5 of Schedule 1 to the TAA Proposed section — of Schedule 1 to the TAA For the text of section of the GST Act, see http:tribune business weekly tribune bus week tribune (san luis obispo, ca) tribune (san luis obispo) tribune (guelph) tribune tribology transactions lateline business lateline las vegas sun las vegas review-journal (nv) las vegas review-journal (krt) las vegas review-journal las vegas review journal.
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Office of the Pro Vice-Chancellor (Business) College of Business: Guidelines for referencing and presentation in written reports and essays.