Income Tax (TFN Withholding Tax (ESS)) Bill 2009

Type: Government
Portfolio: Treasury
Originating house: House of Representatives
Status: Act
Parliament no: 42
Summary: Introduced with the Tax Laws Amendment (2009 Budget Measures No. 2) Bill 2009, the bill imposes a withholding tax on employees who have not quoted a Tax File Number or Australian Business Number to their employer by the end of the income year in relation to employee share schemes.

Progress

House of Representatives
21 Oct 2009	Introduced and read a first time
21 Oct 2009	Second reading moved
16 Nov 2009	Second reading debate
16 Nov 2009	Second reading agreed to
16 Nov 2009	Third reading agreed to

Senate
17 Nov 2009	Introduced and read a first time
17 Nov 2009	Second reading moved
02 Dec 2009	Second reading debate
02 Dec 2009	Second reading agreed to
02 Dec 2009	Third reading agreed to

02 Dec 2009	Text of bill as passed both Houses
14 Dec 2009	Assent Act no.: 132 Year: 2009

Documents and transcripts

Text of bill

First reading
As passed by both houses

Explanatory memoranda

Explanatory memorandum

Transcript of speeches

Proposed amendments

No documents at present

Schedules of amendments

No documents at present

Committee Information

No documents at present

Bills Digest

Notes

Referred to Committee (29/10/2009): Senate Economics Legislation Committee
Committee report (16/11/2009)

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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 the 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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