Income Tax Rates Amendment (Research and Development) Bill 2011

Previous Citations
  • Income Tax Rates Amendment (Research and Development) Bill 2010
Type
Government
Portfolio
Treasury
Originating house
House of Representatives
Status
Act
Parliament no
43
Summary
Introduced with the Tax Laws Amendment (Research and Development) Bill 2010, the bill amends the
Income Tax Rates Act 1986
to provide that the rate of additional income tax payable on all or part of a recoupment for research and development activities is 10 per cent.

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Progress

House of Representatives
Introduced and read a first time 30 Sep 2010
Second reading moved 30 Sep 2010
Second reading debate 22 Nov 2010
Second reading agreed to 22 Nov 2010
Third reading agreed to 22 Nov 2010
Senate
Introduced and read a first time 23 Nov 2010
Second reading moved 23 Nov 2010
Second reading debate 22 Aug 2011
Second reading agreed to 22 Aug 2011
Committee of the Whole debate 22 Aug 2011
Committee of the Whole debate
  • Requests details: 1 Government agreed to
23 Aug 2011
House of Representatives
Consideration of Senate message
  • Details: House made Senate requested amendment
24 Aug 2011
Senate
Third reading agreed to 24 Aug 2011
Text of bill as passed both Houses 24 Aug 2011
Assent
  • Act no.: 92
  • Year: 2011
08 Sep 2011

Documents and transcripts

Text of bill

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Word Format PDF Format HTML Format

Explanatory memoranda

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Word Format PDF Format HTML Format

Proposed amendments

Senate

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Schedules of amendments

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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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