Tax Laws Amendment (2011 Measures No. 6) Bill 2011

Type
Government
Portfolio
Treasury
Originating house
House of Representatives
Status
Act
Parliament no
43

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Summary

Amends the: Income Tax Assessment Act 1997 to: provide that the outer regional and remote payment made under the Better Start for Children with Disability initiative is exempt from income tax; and update the list of deductible gift recipients; and Fringe Benefits Tax Assessment Act 1986 to provide that transport costs from an employee’s residence to their employment in a remote area overseas is exempt from fringe benefits tax.

Progress

House of Representatives
Introduced and read a first time 22 Jun 2011
Second reading moved 22 Jun 2011
Second reading debate 17 Aug 2011
Second reading agreed to 17 Aug 2011
Third reading agreed to 17 Aug 2011
Senate
Introduced and read a first time 18 Aug 2011
Second reading moved 18 Aug 2011
Second reading debate 13 Oct 2011
Second reading agreed to 13 Oct 2011
Third reading agreed to 13 Oct 2011
Text of bill as passed both Houses 13 Oct 2011
Assent
  • Act no.: 129
  • Year: 2011
03 Nov 2011

Documents and transcripts

Text of bill

Explanatory memoranda

Proposed amendments

No proposed amendments have been circulated.

Schedules of amendments

No documents at present

Bills digest

Notes

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 changes 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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