Tax Laws Amendment (2005 Measures No. 3) Bill 2005

Type
Government
Portfolio
Treasury 
Originating house
House of Representatives 
Status
Act 
Parliament no
41
Summary
Amends the:
Income Tax Assessment Act 1936
  and
Income Tax Assessment Act 1997
  to increase flexibility for charitable funds, ancillary funds and prescribed private funds;
Income Tax Assessment Act 1936
  to: reinstate the taxation of Australian companies with foreign branch income and gains from the operation of ships or aircraft in international traffic to that applying prior to the implementation of the
New International Tax Arrangements (Participation Exemption and Other Measures) Act 2004
; and introduce a standard definition of a dependent child;
Taxation Administration Act 1953
  to allow disclosure of relevant taxpayer information to the Corruption and Crime Commission of Western Australia; and
Fringe Benefits Tax Assessment Act 1986
  to make a technical correction in relation to rebatable employer status of government institutions that are charitable institutions. 

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Progress

House of Representatives
12 May 2005Introduced and read a first time
12 May 2005Second reading moved
31 May 2005Second reading agreed to
31 May 2005Third reading agreed to
Senate
14 Jun 2005Introduced and read a first time
14 Jun 2005Second reading moved
20 Jun 2005Second reading agreed to
20 Jun 2005Third reading agreed to


26 Jun 2005Assent

Act no.: 63

Year: 2005

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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