International Tax Agreements Amendment Bill 2014

Type
Government
Portfolio
Treasury
Originating house
House of Representatives
Status
Act
Parliament no
44
Summary
Amends the
International Tax Agreements Act 1953
to: give legislative effect to the
Convention between Australia and the Swiss Confederation for the Avoidance of Double Taxation with Respect to Taxes on Income
and its
Protocol
; and make technical amendments.

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Progress

House of Representatives
Introduced and read a first time 17 Jul 2014
Second reading moved 17 Jul 2014
Second reading debate 27 Aug 2014
Referred to Federation Chamber 27 Aug 2014
Second reading debate 01 Sep 2014
Second reading agreed to 01 Sep 2014
Reported from Federation Chamber 02 Sep 2014
Third reading agreed to 02 Sep 2014
Senate
Introduced and read a first time 04 Sep 2014
Second reading moved 04 Sep 2014
Second reading debate 04 Sep 2014
Second reading agreed to 04 Sep 2014
Third reading agreed to 04 Sep 2014
Finally passed both Houses 04 Sep 2014
Assent
  • Act no.: 105
  • Year: 2014
24 Sep 2014

Documents and transcripts

Text of bill

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Word Format PDF Format HTML Format

Explanatory memoranda

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Proposed amendments

No proposed amendments have been circulated.

Schedules of amendments

No documents at present

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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