Tax Laws Amendment (2004 Measures No. 2) Bill 2004

Type
Government
Portfolio
Treasury 
Originating house
House of Representatives 
Status
Act 
Parliament no
40
Summary
Amends the:
Income Tax Assessment Act 1936
,
Income Tax Assessment Act 1997
,
Income Tax (Transitional Provisions) Act 1997
  and
Taxation Administration Act 1953
  in relation to the operation of the income tax law affecting life insurance companies;
Income Tax Assessment Act 1936
,
Income Tax Assessment Act 1997
  and 3 other Acts in relation to the consolidation regime;
Income Tax Assessment Act 1936
  and
Income Tax Assessment Act 1997
  in relation to: venture capital partnerships; and franked distributions received through certain partnerships and trusts;
Fringe Benefits Tax Assessment Act 1986
  in relation to fringe benefits tax (FBT) housing benefits;
Income Tax Assessment Act 1997
  in relation to: capital gains tax event K6 and demergers; deductions for United Medical Protection Limited support payments; and alienation of personal services income provisions;
A New Tax System (Goods and Services Tax) Act 1999
  in relation to compulsory third party schemes;
Fringe Benefits Tax Assessment Act 1986
  and
Income Tax Assessment Act 1997
  in relation to FBT treatment of public ambulance services; and
Income Tax Assessment Act 1936
  in relation to: taxation treatment of overseas superannuation payments; and technical corrections to foreign tax credit provisions. Also contains application and transitional provisions. 

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Progress

House of Representatives
01 Apr 2004Introduced and read a first time
01 Apr 2004Second reading moved
03 Jun 2004Second reading agreed to
03 Jun 2004Third reading agreed to
Senate
15 Jun 2004Introduced and read a first time
15 Jun 2004Second reading moved
16 Jun 2004Second reading agreed to
16 Jun 2004Third reading agreed to


25 Jun 2004Assent

Act no.: 83

Year: 2004

Documents and transcripts

Text of bill

Word Format PDF Format

Explanatory memoranda

Word Format PDF Format

Transcript of speeches

Proposed amendments

No documents at present

Schedules of amendments

No documents at present

Committee Information

No documents at present

Bills Digest PDF Format

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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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