Commonwealth of Australia Explanatory Memoranda

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TAX LAWS AMENDMENT (2012 MEASURES NO. 2) BILL 2012

                                  2010-2011-2012



       THE PARLIAMENT OF THE COMMONWEALTH OF AUSTRALIA



                         HOUSE OF REPRESENTATIVES




       TAX LAWS AMENDMENT (2012 MEASURES NO. 2) BILL 2012
    PAY AS YOU GO WITHHOLDING NON-COMPLIANCE TAX BILL 2012
   INCOME TAX (MANAGED INVESTMENT TRUST WITHHOLDING TAX)
                     AMENDMENT BILL 2012




             SUPPLEMENTARY EXPLANATORY MEMORANDUM




Explanation of amendments

Amendments 1 and 2 to Tax Laws Amendment (2012 Measures No. 2) Bill 2012 omit
Schedule 4 (Change to managed investment trust final withholding tax rate) and related
provisions from the Bill.




               Amendments to be moved on behalf of the Government



                        (Circulated by the authority of the
          Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)



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