Tax Laws Amendment (2010 GST Administration Measures No. 1) Bill 2010

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
  and
Taxation Administration Act 1953
  to ensure that goods and services tax adjustments are required in all situations when consideration is paid by an entity in the supply chain to a third party; and
A New Tax System (Goods and Services Tax) Act 1999
  to confirm that the rules allowing attribution in the current period applies to all input tax credits. 

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Progress

House of Representatives
10 Feb 2010Introduced and read a first time
10 Feb 2010Second reading moved
10 Mar 2010Second reading debate
10 Mar 2010Second reading agreed to
10 Mar 2010Third reading agreed to
Senate
10 Mar 2010Introduced and read a first time
10 Mar 2010Second reading moved
11 Mar 2010Second reading debate
11 Mar 2010Second reading agreed to
11 Mar 2010Third reading agreed to


11 Mar 2010Text of bill as passed both Houses
24 Mar 2010Assent

Act no.: 21

Year: 2010

Documents and transcripts

Text of bill

Word Format PDF Format
Word Format PDF Format

Explanatory memoranda

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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