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
23 Jun 2005Introduced and read a first time
23 Jun 2005Second reading moved
10 Aug 2005Second reading agreed to
10 Aug 2005Third reading agreed to
Senate
11 Aug 2005Introduced and read a first time
11 Aug 2005Second reading moved
08 Dec 2005Second reading agreed to
08 Dec 2005Committee of the Whole debate
08 Dec 2005Third reading agreed to


19 Dec 2005Assent

Act no.: 160

Year: 2005

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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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