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 this bill (What's this?)

Permalink

Progress

House of Representatives
15 May 2013Introduced and read a first time
15 May 2013Second reading moved
29 May 2013Second reading debate
29 May 2013Second reading agreed to
29 May 2013Consideration in detail debate
29 May 2013Third reading agreed to
Senate
17 Jun 2013Introduced and read a first time
17 Jun 2013Second reading moved
28 Jun 2013Second reading debate
28 Jun 2013Second reading agreed to
28 Jun 2013Third reading agreed to


28 Jun 2013Text of bill as passed both Houses
29 Jun 2013Assent

Act no.: 119

Year: 2013

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

Senate
Word Format PDF Format
House of Representatives
Word Format PDF Format

Schedules of amendments

No documents at present

Committee Information

No documents at present

Bills Digest PDF Format

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