Tax and Superannuation Laws Amendment (2015 Measures No. 4) Bill 2015

Type
Government
Portfolio
Treasury
Originating house
House of Representatives
Status
Act
Parliament no
44

Track (What's this?)

Permalink

Summary

Amends the: Income Tax Assessment Act 1997 to ensure that capital gains tax scrip for scrip roll-over rules apply appropriately; Income Tax Assessment Act 1936 to remove the income tax exemption for employees of an Australian government agency who work overseas for not less than 91 days delivering Official Development Assistance; and Superannuation (Unclaimed Money and Lost Members) Act 1999 to increase the account balance threshold below which small lost member accounts must be transferred to the Commissioner of Taxation.

Progress

House of Representatives
Introduced and read a first time 20 Aug 2015
Second reading moved 20 Aug 2015
Second reading debate 14 Sep 2015
Second reading agreed to 14 Sep 2015
Third reading agreed to 14 Sep 2015
Senate
Introduced and read a first time 14 Sep 2015
Second reading moved 14 Sep 2015
Second reading debate 15 Sep 2015
Second reading debate 16 Sep 2015
Second reading agreed to 16 Sep 2015
Committee of the Whole debate 16 Sep 2015
Third reading agreed to 16 Sep 2015
Finally passed both Houses 16 Sep 2015
Assent
  • Act no: 135
  • Year: 2015
13 Oct 2015

Documents and transcripts

Text of bill

Word Format PDF Format HTML Format
Word Format PDF Format HTML Format

Explanatory memoranda

Word Format PDF Format HTML Format

Proposed amendments

Senate

Word Format PDF Format HTML Format

Schedules of amendments

No documents at present

Bills digest

PDF Format HTML Format

Notes

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.