Tax Laws Amendment (2004 Measures No. 1) Bill 2004

Previous Citations
  • Tax Laws Amendment (2004 Measures No. 7) Bill 2003
Type
Government
Portfolio
Treasury
Originating house
House of Representatives
Status
Act
Parliament no
40
Summary
Amends the:
Income Tax Assessment Act 1936
in relation to: broadening the list of eligible medical expenses to include payments in relation to guide dogs; rules for payments, loans and forgiven debts made by a trustee to a private company’s shareholder; and deductions for dividends on-paid to non-resident owners;
Income Tax Assessment Act 1997
in relation to: income tax deductions for transport expenses for travel between workplaces; small business capital gains tax relief and discretionary trusts; net input tax credits and capital gains tax; and updating the list of deductible gift recipients;
Energy Grants (Credits) Scheme (Consequential Amendments) Act 2003
to clarify the treatment of claims for fuel purchased in the 3 years preceding the scheme’s introduction;
A New Tax System (Australian Business Number) Act 1999
to clarify permitted disclosure of Australian Business Number information;
Income Tax Assessment Act 1936
and
Income Tax Assessment Act 1997
in relation to income tax deductions for fund-raising event contributions; and 5 Acts to require that charities be endorsed in order to access relevant tax concessions. Also contains application and transitional provisions.

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Progress

House of Representatives
Introduced and read a first time 19 Feb 2004
Second reading moved 19 Feb 2004
Second reading agreed to 04 Mar 2004
Third reading agreed to 04 Mar 2004
Senate
Introduced and read a first time 08 Mar 2004
Second reading moved 08 Mar 2004
Second reading agreed to 15 Jun 2004
Committee of the Whole debate
  • Amendment details: 5 Government agreed to
15 Jun 2004
Third reading agreed to 15 Jun 2004
House of Representatives
Consideration of Senate message
  • Details: House agreed to Senate amendments
17 Jun 2004
Assent
  • Act no.: 95
  • Year: 2004
29 Jun 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

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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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