Tax Laws Amendment (2005 Measures No. 6) Bill 2006

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  • Tax Laws Amendment (2005 Measures No. 6) Bill 2005
Type
Government
Portfolio
Treasury
Originating house
House of Representatives
Status
Act
Parliament no
41

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Summary

Amends the Income Tax Assessment Act 1997 to: clarify the operation of the consolidation regime; clarify that certain not-for-profit organisations are not subject to tax on mutual receipts; ensure continued child care tax offset eligibility for parents who work less than 15 hours a week; update the list of deductible gift recipients (DGR); and extend the period for which deductions are allowed for gifts to a certain fund that has time-limited DGR status; and the Income Tax Assessment Act 1936 to exclude cosmetic procedures from the medical expenses offset.

Progress

House of Representatives
Introduced and read a first time 07 Dec 2005
Second reading moved 07 Dec 2005
Second reading agreed to 27 Feb 2006
Third reading agreed to 27 Feb 2006
Senate
Introduced and read a first time 28 Feb 2006
Second reading moved 28 Feb 2006
Second reading agreed to 01 Mar 2006
Third reading agreed to 01 Mar 2006
Assent
  • Act no.: 13
  • Year: 2006
29 Mar 2006

Documents and transcripts

Text of bill

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Explanatory memoranda

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Proposed amendments

No proposed amendments have been circulated.

Schedules of amendments

No documents at present

Bills digest

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Notes

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.