Tax Laws Amendment (2011 Measures No. 3) Bill 2011

Type
Government
Portfolio
Treasury 
Originating house
House of Representatives 
Status
Act 
Parliament no
43
Summary
Amends the:
A New Tax System (Goods and Services Tax) Act 1999
  to allow supplies of particular types of new recreational boats to be goods and services tax free if the boats are exported within a specified 12-month period; and
Income Tax (Transitional Provisions) Act 1997
  to enable the ongoing imposition of the general interest charge in certain circumstances. 

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Progress

House of Representatives
12 May 2011Introduced and read a first time
12 May 2011Second reading moved
24 May 2011Referred to Main Committee
24 May 2011Second reading debate
24 May 2011Second reading agreed to
25 May 2011Reported from Main Committee
25 May 2011Third reading agreed to
Senate
14 Jun 2011Introduced and read a first time
14 Jun 2011Second reading moved
15 Jun 2011Second reading debate
15 Jun 2011Second reading agreed to
15 Jun 2011Third reading agreed to


15 Jun 2011Text of bill as passed both Houses
27 Jun 2011Assent

Act no.: 51

Year: 2011

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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