Tax Laws Amendment (Research and Development) Bill 2013

Type
Government
Portfolio
Treasury
Originating house
House of Representatives
Status
Act
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
Introduced and read a first time 14 Nov 2013
Second reading moved 14 Nov 2013
Second reading debate 09 Dec 2013
Second reading agreed to 09 Dec 2013
Third reading agreed to 09 Dec 2013
Senate
Introduced and read a first time 10 Dec 2013
Second reading moved 10 Dec 2013
Second reading debate 17 Nov 2014
Second reading debate 09 Feb 2015
Second reading agreed to 09 Feb 2015
Committee of the Whole debate 09 Feb 2015
Committee of the Whole debate
  • Amendment details: 2 Palmer United Party-Independent (Xenophon) agreed to
10 Feb 2015
Third reading agreed to 10 Feb 2015
House of Representatives
Message from Senate reported 11 Feb 2015
Consideration of Senate message
  • Details: House agreed to Senate amendments
12 Feb 2015
Finally passed both Houses 12 Feb 2015
Assent
  • Act no.: 13
  • Year: 2015
05 Mar 2015

Documents and transcripts

Text of bill

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Word Format PDF Format HTML Format

Explanatory memoranda

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Proposed amendments

Senate

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Schedules of amendments

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Bills digest

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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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