International Tax Agreements Amendment Bill (No. 1) 2002

Type
Government
Portfolio
Treasury
Originating house
House of Representatives
Status
Act
Parliament no
40
Summary
Amends the
International Tax Agreements Act 1953
to: give legislative authority to an agreement between Australia and the Russian Federation and a protocol to amend the existing convention between Australia and the United States of America, in relation to double taxation and the prevention of fiscal evasion with respect to taxes on incomes; and extend existing rules that exclude royalties taxable on a net basis under a tax treaty from the scope of the royalty withholding tax provisions.

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Progress

House of Representatives
Introduced and read a first time 21 Mar 2002
Second reading moved 21 Mar 2002
Second reading agreed to 29 May 2002
Third reading agreed to 29 May 2002
Senate
Introduced and read a first time 19 Jun 2002
Second reading moved 19 Jun 2002
Second reading agreed to 27 Jun 2002
Third reading agreed to 27 Jun 2002
Assent
  • Act no.: 59
  • Year: 2002
03 Jul 2002

Documents and transcripts

Text of bill

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Explanatory memoranda

Word Format PDF Format HTML Format

Proposed amendments

No proposed amendments have been circulated.

Schedules of amendments

No documents at present

Notes

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Helpful information

Text of bill

  • First reading: Text of the bill as introduced into the Parliament
  • Third reading: Prepared if the bill is amended by the house in which it was introduced. This version of the bill is then considered by the second house.
  • As passed by both houses: Final text of bill agreed to by both the House of Representatives and the Senate which is presented to the Governor-General for assent.

Explanatory memoranda

  • Explanatory memorandum: Accompanies and provides an explanation of the content of the introduced version (first reading) of the bill.
  • Supplementary explanatory memorandum: Accompanies and explains amendments proposed by the government to the bill.
  • Revised explanatory memorandum: Accompanies and explains the amended version (third reading) of the bill. It supersedes the explanatory memorandum.

Proposed amendments

Circulated by members and senators when they propose to make changed to the bill. For details about the outcome of proposed amendments please refer to either theĀ Votes and Proceedings (House of Representatives) or the Journals (Senate).

Schedules of amendments

Schedules of amendments list amendments agreed to by the second house are communicated to the first house for consideration. Subsequent action by either house may also be included in a schedule.

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