Tax Laws Amendment (2010 GST Administration Measures No. 2) 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
  in relation to: the formation and subsequent changes of GST groups and joint ventures; and indirect tax sharing agreements for GST groups and joint ventures;
A New Tax System (Goods and Services Tax) Act 1999
,
Excise Act 1901
,
Income Tax Assessment Act 1997
  and
Taxation Administration Act 1953
  to include indirect tax rulings and excise advice in the general rulings regime; and
A New Tax System (Goods and Services Tax) Act 1999
  in relation to the requirements for tax invoices.

Progress

House of Representatives
18 Mar 2010	Introduced and read a first time
18 Mar 2010	Second reading moved
11 May 2010	Referred to Main Committee
13 May 2010	Second reading debate
13 May 2010	Second reading agreed to
13 May 2010	Reported from Main Committee
13 May 2010	Third reading agreed to

Senate
15 Jun 2010	Introduced and read a first time
15 Jun 2010	Second reading moved
17 Jun 2010	Second reading debate
17 Jun 2010	Second reading agreed to
17 Jun 2010	Third reading agreed to

17 Jun 2010	Text of bill as passed both Houses
28 Jun 2010	Assent Act no.: 74 Year: 2010

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

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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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