Comment number
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Description
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1
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2.12Schedule 1, item 1, paragraph 355-25(a), Schedule 1,
item 1 paragraph 355-25(1)(a)
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2
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2.16 Schedule 1, item 1, paragraph 355-25(b) There is no s
355-25(b)
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3
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2.23 Schedule 1, item 1, paragraph 355-35(2)(a) This
paragraph is about residents of foreign countries not dominant purpose
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4
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2.32 Schedule 1, item 1, paragraph 355-35(2)(a) This
paragraph is about residents of foreign countries not dominant purpose
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5
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3.3 Part 3 of Schedule 3 (2nd reference) This
is a wrong description of what Chapter 4 explains
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6
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3.18 Schedule 1, item 1, section 355-40 There is no s
355-40
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7
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3.19 Schedule 1, item 1, section 355-40 There is no s
355-40
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8
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3.24 Schedule 1, item 1, section 355-40 There is no s 355-40
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9
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3.46 Schedule 1, item 1, section 355-115 There is no s
355-115
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10
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3.49 Schedule 1, item 1, paragraph 355-220(a) There is no
s 355-220(a)
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11
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3.57 Schedule 1, item 1, paragraph 355-210(1)(a) This
paragraph is where R&D is conducted not about permanent establishments
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12
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3.57 Schedule 1, item 1, subsection 355-210(2) This
paragraph is about R&D that is not conducted by an eligible entity not
about permanent establishments
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13
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3.61 Schedule 1, item 1, subsection 355-20(2) There is no
s 355-20(2)
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14
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3.82 Schedule 1, item 1, section 355-305(d) There is no s
355-305(d)
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15
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3.83 Schedule 1, item 1, section 355-305 This section is
not about notional application of Division 40
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16
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3.131 Schedule 1, item 54, section 4-25 There is no item
54 in Schedule 1
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17
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3.157 Schedule 3, item 44, subsection 136AB(2) There is no
s 136AB(2) in item 44
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18
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3.205 Schedule 1, item 1, section 355-699 There is no s
366-699
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19
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5.111 Schedule 2, item 1, subsection 27A(2) This
subsection is not about being bound to an assessment nor about other entities
not being able to rely on this
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20
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5.151 Schedule 2, item 1, subsection 30C(3) This
subsection is not about what information the Board is able to rely on
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Source: Document tabled by Mr
Sergio Duchini, Deloitte; Michael Johnson and Associates Submission 5
(Attachment 1).