WebbEXPLANATORY MEMORANDUM 1. BACKGROUND TO THE PROPOSAL 1.1. General background Article 61 of the Treaty establishing the European Community (hereinafter the “Treaty”) sets out the objective of progressively establishing a common area of … WebbThis is notwithstanding the Australian Government's position that the PRRT is an income tax: see, for example, paragraph 2.36 of the Explanatory Memorandum to the International Tax Agreements Amendment Bill (No. 2) 2009 (Cth). What are the proposed transitional arrangements for the RSPT?
TR 2006/10 Legal database
Webbför 2 dagar sedan · Over 1500 Explanatory Memoranda (mainly for Bills introduced in the Senate and Supplementary Explanatory Memoranda for Bills introduced and amended in … WebbThe Petroleum Resource Rent Tax (PRRT) was enacted in 1987 through the Petroleum Resource Rent Tax Act 1987 and the PRRTAA, and is a profits-based tax applied to … kinetics set
Offshore Petroleum and Greenhouse Gas Storage Act 2006
WebbExplanatory Memorandum for Bills (pre-2001) Home Visit & Learn Parliamentary Library Explanatory Memorandum Explanatory memoranda for bills after 2001 can be located on the bills page. A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Bills Legend Background and Summary – B&S Briefing Notes – BN Clause by Clause Notes – CBCN Webb1.18 Additional explanatory material has also been included to assist taxpayers in identifying the consequences of the change. [Schedule 1, items 49 and 51] Treatment of … Webb31 okt. 2011 · The amendments apply retrospectively to remove any doubt about the long-established operation of the PRRT. They do not impose any new tax burden, as the … kinetics sound control