A New Tax System (Goods and Services Tax Imposition (Recipients)—General) Bill 2005

Type: Government
Portfolio: Treasury
Originating house: House of Representatives
Status: Act
Parliament no: 41
Summary: Part of a package of four bills, the bill imposes a goods and services tax on recipients of taxable supplies made under a long-term non-reviewable contract to the extent that it is neither a duty of customs nor a duty of excise.

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Progress

House of Representatives
08 Dec 2004	Introduced and read a first time
08 Dec 2004	Second reading moved
08 Dec 2004	Second reading agreed to
08 Dec 2004	Third reading agreed to

Senate
09 Dec 2004	Introduced and read a first time
09 Dec 2004	Second reading moved
08 Feb 2005	Second reading agreed to
08 Feb 2005	Third reading agreed to

18 Feb 2005

Assent

Act no.: 3

Year: 2005

Documents and transcripts

Text of bill

First reading

Explanatory memoranda

Explanatory Memorandum

Transcript of speeches

Proposed amendments

No documents at present

Schedules of amendments

No documents at present

Committee Information

No documents at present

Bills Digest

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 the 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.