Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Bill 2011

Type
Government
Portfolio
Treasury
Originating house
House of Representatives
Status
Act
Parliament no
43
Summary
Part of a package of 11 bills, the bill: amends the:
Taxation Administration Act 1953
,
Administrative Decisions (Judicial Review) Act 1977
and
Income Tax Assessment Act 1997
in relation to: requirements for an annual minerals resource rent tax (MRRT) return and starting base return; an assessment regime for the MRRT; collection and recovery; instalment payments of MRRT on a quarterly basis; record keeping rules; the transfer of MRRT information from one entity to another; powers to access documents and premises; the service of documents; choices available to taxpayers in determining their tax liabilities; public rulings; and an annual reporting requirement; and
Administrative Decisions (Judicial Review) Act 1977
,
A New Tax System (Goods and Services Tax) Act 1999
,
Crimes (Taxation Offences) Act 1980
,
Income Tax Assessment Act 1997
,
Taxation (Interest on Overpayments and Early Payments) Act 1983
and proposed
Minerals Resource Rent Tax Act 2012
to make consequential amendments. Also makes application and transitional arrangements.

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Progress

House of Representatives
Introduced and read a first time 02 Nov 2011
Second reading moved 02 Nov 2011
Second reading debate 03 Nov 2011
Second reading debate 21 Nov 2011
Second reading debate 22 Nov 2011
Second reading agreed to 22 Nov 2011
(After Midnight)
Third reading agreed to 22 Nov 2011
(After Midnight)
Senate
Introduced and read a first time 07 Feb 2012
Second reading moved 07 Feb 2012
Second reading debate 15 Mar 2012
Second reading debate 16 Mar 2012
Second reading debate 19 Mar 2012
Second reading agreed to 19 Mar 2012
Third reading agreed to 19 Mar 2012
Text of bill as passed both Houses 19 Mar 2012
Assent
  • Act no.: 14
  • Year: 2012
29 Mar 2012

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

No proposed amendments have been circulated.

Schedules of amendments

No documents at present

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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