Tax Laws Amendment (2013 Measures No. 4) Bill 2013

Type
Government
Portfolio
Treasury 
Originating house
House of Representatives 
Status
Not Proceeding 
Parliament no
43
Summary
Amends: the
Income Tax Assessment Act 1997
  to deny access to the research and development tax incentive for companies with aggregated assessable income of $20 billion or more for an income year; the
Industry Research and Development Act 1986
  to: provide that the conditions for eligibility of research and development activities conducted outside Australia continue to operate as intended; and require Innovation Australia to assess and ensure compliance in relation to the research and development tax incentive; the
Taxation Administration Act 1953
  to enable entities to anticipate an expected tax offset refund for certain expenditure through quarterly payments; five Acts to make consequential amendments; and the
A New Tax System (Goods and Services Tax) Act 1999
,
Income Tax Assessment Act 1936
  and
Taxation Administration Act 1953
  to provide that excess goods and services tax is only refundable in certain circumstances. 

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Progress

House of Representatives
26 Jun 2013Introduced and read a first time
26 Jun 2013Second reading moved
05 Aug 2013Lapsed at dissolution

Documents and transcripts

Text of bill

Word Format PDF Format

Explanatory memoranda

Word Format PDF Format

Transcript of speeches

Proposed amendments

No documents at present

Schedules of amendments

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Committee Information

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Bills Digest

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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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