Tax Laws Amendment (Research and Development) Bill 2013

Type
Government
Portfolio
Treasury 
Originating house
House of Representatives 
Status
Before Senate 
Parliament no
44
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; and
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. 

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Progress

House of Representatives
14 Nov 2013Introduced and read a first time
14 Nov 2013Second reading moved
09 Dec 2013Second reading debate
09 Dec 2013Second reading agreed to
09 Dec 2013Third reading agreed to
Senate
10 Dec 2013Introduced and read a first time
10 Dec 2013Second reading moved

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

No documents at present

Committee Information

No documents at present

Bills Digest PDF Format

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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