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
Introduced and read a first time 10 Feb 2010
Second reading moved 10 Feb 2010
Second reading debate 10 Mar 2010
Second reading agreed to 10 Mar 2010
Third reading agreed to 10 Mar 2010
Senate
Introduced and read a first time 10 Mar 2010
Second reading moved 10 Mar 2010
Second reading debate 11 Mar 2010
Second reading agreed to 11 Mar 2010
Third reading agreed to 11 Mar 2010
Text of bill as passed both Houses 11 Mar 2010
Assent
  • Act no.: 21
  • Year: 2010
24 Mar 2010

Documents and transcripts

Text of bill

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Word Format PDF Format HTML Format

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

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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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