Tax Laws Amendment (2013 Measures No. 1) Bill 2013

Type
Government
Portfolio
Treasury
Originating house
House of Representatives
Status
Act
Parliament no
43
Summary
Amends the
Income Tax Assessment Act 1997
to: ensure that the small business connected entity test and the capital gains tax scrip for scrip roll-over stakeholder tests apply appropriately; exempt from income tax Disaster Income Recovery Subsidy payments made in relation to natural disasters which occurred during 3 January to 30 September 2013; and add a new general category to the list of deductible gift recipients.

Track (What's this?)

Permalink

Progress

House of Representatives
Introduced and read a first time 15 May 2013
Second reading moved 15 May 2013
Second reading debate 29 May 2013
Second reading agreed to 29 May 2013
Consideration in detail debate 29 May 2013
Third reading agreed to 29 May 2013
Senate
Introduced and read a first time 17 Jun 2013
Second reading moved 17 Jun 2013
Second reading debate 28 Jun 2013
Second reading agreed to 28 Jun 2013
Third reading agreed to 28 Jun 2013
Text of bill as passed both Houses 28 Jun 2013
Assent
  • Act no.: 119
  • Year: 2013
29 Jun 2013

Documents and transcripts

Text of bill

Word Format PDF Format HTML Format
Word Format PDF Format HTML Format

Explanatory memoranda

Word Format PDF Format HTML Format

Proposed amendments

House of representatives

Word Format PDF Format HTML Format

Senate

Word Format PDF Format HTML Format

Schedules of amendments

No documents at present

Bills digest

PDF Format HTML Format

Notes

Back to top

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.

Back to top

Facebook LinkedIn Twitter Add | Email Print
Back to top