Tax Laws Amendment (2009 Measures No. 5) Bill 2009

Type
Government
Portfolio
Treasury 
Originating house
House of Representatives 
Status
Act 
Parliament no
42
Summary
Amends the:
A New Tax System (Goods and Services Tax Act) 1999
,
Fuel Tax Act 2006
  and
Taxation Administration Act 1953
  in response to the Federal Court decision in
Deputy Commissioner of Taxation v PM Developments Ltd
  to confirm that a representative of an incapacitated entity is responsible for the GST consequences arising during its appointment;
Taxation Administration Act 1953
  to change the basis on which a pay as you go (PAYG) instalment liability is calculated;
Income Tax Assessment Act 1997
  to: provide that the outer regional and remote payment made under the Helping Children with Autism package is exempt from income tax; and provide that payments made under the Continence Aids Payment Scheme are exempt from income tax; and
Income Tax Assessment Act 1936
  to exempt Commonwealth debt issued in Australia from interest withholding tax. Also enables the Victorian Bushfire Appeal Fund Independent Advisory Panel to use donations for a broader range of purposes than the tax law considers charitable; and makes consequential amendments to the
Income Tax Assessment Act 1997

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Progress

House of Representatives
16 Sep 2009Introduced and read a first time
16 Sep 2009Second reading moved
27 Oct 2009Referred to Main Committee
28 Oct 2009Second reading debate
29 Oct 2009Second reading agreed to
29 Oct 2009Reported from Main Committee
29 Oct 2009Third reading agreed to
Senate
16 Nov 2009Introduced and read a first time
16 Nov 2009Second reading moved
26 Nov 2009Second reading debate
26 Nov 2009Second reading agreed to
26 Nov 2009Third reading agreed to


26 Nov 2009Text of bill as passed both Houses
04 Dec 2009Assent

Act no.: 118

Year: 2009

Documents and transcripts

Text of bill

Word Format PDF Format
Word Format PDF Format

Explanatory memoranda

Word Format PDF Format
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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