Tax Laws Amendment (2011 Measures No. 8) Bill 2011

Type: Government
Portfolio: Treasury
Originating house: House of Representatives
Status: Act
Parliament no: 43
Summary: Introduced with the Pay As You Go Withholding Non-compliance Tax Bill 2011, the bill amends the:
Income Tax Assessment Act 1997
  to provide the Commissioner of Taxation with discretion to disregard certain events that would otherwise trigger the assessment of certain income for a primary production trust in the year of the event;
Petroleum Resource Rent Tax Assessment Act 1987
  to clarify the location of the ‘taxing point’ for the purposes of the petroleum resource rent tax; and
Excise Act 1901
  and
Fuel Tax Act 2006
  to clarify taxation arrangements for gaseous fuels.

Progress

House of Representatives
13 Oct 2011	Introduced and read a first time
13 Oct 2011	Second reading moved
21 Nov 2011	Second reading debate
21 Nov 2011	Second reading agreed to
21 Nov 2011	Consideration in detail debate Amendment details: 2 Government agreed to
21 Nov 2011	Third reading agreed to

Senate
22 Nov 2011	Introduced and read a first time
22 Nov 2011	Second reading moved
23 Nov 2011	Second reading agreed to
23 Nov 2011	Third reading agreed to

23 Nov 2011	Text of bill as passed both Houses
29 Nov 2011	Assent Act no.: 136 Year: 2011

Documents and transcripts

Text of bill

First reading
Third reading
As passed by both houses

Explanatory memoranda

Revised explanatory memorandum
Supplementary explanatory memorandum
Explanatory memorandum

Transcript of speeches

Proposed amendments

Senate
Opposition [sheet 7181] CORMANN, Sen Mathias

House of Representatives
Government [sheet CG221]
Non-Government HOCKEY, Joe, MP

Schedules of amendments

No documents at present

Committee Information

No documents at present

Bills Digest

Notes

Referred to Committee (13/10/2011): House Standing Committee on Economics; Committee report (03/11/2011)
Referred to Committee (03/11/2011): Senate Economics Legislation Committee; Committee report (21/11/2011)

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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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