Tax Laws Amendment (2005 Measures No. 4) Bill 2005

Type
Government
Portfolio
Treasury
Originating house
House of Representatives
Status
Act
Parliament no
41
Summary
Amends the:
Income Tax Assessment Act 1997
to: introduce a 30 per cent tax offset for out-of-pocket child care expenses, to be known as the child care tax rebate, to a maximum of $4000; and update the list of deductible gift recipients;
Income Tax Assessment Act 1936
to expand the purposes for which business tax income information may be disclosed to the Australian Statistician; and
A New Tax System (Wine Equalisation Tax) Act 1999
to extend the wine equalisation tax rebate to New Zealand wine producers that export wine to Australia. Also makes consequential amendments to the
A New Tax System (Family Assistance) (Administration) Act 1999
and
Taxation Administration Act 1953
.

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Progress

House of Representatives
Introduced and read a first time 23 Jun 2005
Second reading moved 23 Jun 2005
Second reading agreed to 10 Aug 2005
Third reading agreed to 10 Aug 2005
Senate
Introduced and read a first time 11 Aug 2005
Second reading moved 11 Aug 2005
Second reading agreed to 08 Dec 2005
Committee of the Whole debate 08 Dec 2005
Third reading agreed to 08 Dec 2005
Assent
  • Act no.: 160
  • Year: 2005
19 Dec 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

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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