Tax Laws Amendment (2005 Measures No. 2) Bill 2005

Type
Government
Portfolio
Treasury
Originating house
House of Representatives
Status
Act
Parliament no
41
Summary
Amends the:
Income Tax Assessment Act 1997
in relation to: the simplified imputation system; capital gains tax roll-over for registrable superannuation entities that merge under new superannuation safety arrangements; and the list of deductible gift recipients;
Income Tax Assessment Act 1997
and
Income Tax (Transitional Provisions) Act 1997
to provide capital allowance deductions for certain telecommunications rights;
Taxation Administration Act 1953
to simplify transfer from annual to quarterly payment of pay as you go instalments for certain taxpayers;
A New Tax System (Goods and Services Tax) Act 1999
in relation to the goods and service tax and real property;
Income Tax Assessment Act 1936
in relation to tax treatment for superannuation annuities that have been split upon marriage breakdown; and
Fringe Benefits Tax Assessment Act 1986
in relation to exemption from fringe benefits tax for payments to worker entitlement funds.

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Progress

House of Representatives
Introduced and read a first time 17 Mar 2005
Second reading moved 17 Mar 2005
Second reading agreed to 16 Jun 2005
Consideration in detail debate
  • Amendment details: 32 Government agreed to
16 Jun 2005
Third reading agreed to 16 Jun 2005
Senate
Introduced and read a first time 20 Jun 2005
Second reading moved 20 Jun 2005
Second reading agreed to 23 Jun 2005
Committee of the Whole debate
  • Amendment details: 2 Government agreed to
23 Jun 2005
Third reading agreed to 23 Jun 2005
House of Representatives
Consideration of Senate message
  • Details: House agreed to Senate amendments
23 Jun 2005
Assent
  • Act no.: 78
  • Year: 2005
29 Jun 2005

Documents and transcripts

Text of bill

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Explanatory memoranda

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Proposed amendments

House of representatives

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Senate

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Schedules of amendments

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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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