A New Tax System (Commonwealth-State Financial Arrangements) Amendment Bill 2004

Previous Citations
  • A New Tax System (Commonwealth-State Financial Arrangements) Amendment Bill 2003
Type
Government
Portfolio
Treasury
Originating house
House of Representatives
Status
Act
Parliament no
40

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Summary

Amends the A New Tax System (Commonwealth-State Financial Arrangements) Act 1999 in relation to: accounting by the Commissioner of Taxation for all Goods and Services Tax (GST) refunds; the timing of final determinations; and introduction of a mechanism for residual Budget Balancing Assistance adjustments for GST transitional years. Also contains application provisions.

Progress

House of Representatives
Introduced and read a first time 04 Dec 2003
Second reading moved 04 Dec 2003
Second reading agreed to 19 Feb 2004
Third reading agreed to 19 Feb 2004
Senate
Introduced and read a first time 01 Mar 2004
Second reading moved 01 Mar 2004
Second reading agreed to 09 Mar 2004
Third reading agreed to 09 Mar 2004
Assent
  • Act no.: 21
  • Year: 2004
23 Mar 2004

Documents and transcripts

Text of bill

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Explanatory memoranda

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Proposed amendments

No proposed amendments have been circulated.

Schedules of amendments

No documents at present

Bills digest

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Notes

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.