Commonwealth of Australia Explanatory Memoranda

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TAX LAWS AMENDMENT (2013 MEASURES NO. 2) BILL 2013

                              2010-2011-2012-2013



       THE PARLIAMENT OF THE COMMONWEALTH OF AUSTRALIA



                        HOUSE OF REPRESENTATIVES




        TAX LAWS AMENDMENT (2013 MEASURES NO. 2) BILL 2013




            SUPPLEMENTARY EXPLANATORY MEMORANDUM




Explanation of amendments

Amendments 1 and 4 to Tax Laws Amendment (2013 Measures No. 2) Bill 2013 omit
Schedule 3 (Creating a regulatory framework for tax (financial) advice services),
Schedule 4 (Other amendments to the Tax Agent Services Act 2009) 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)