Income Tax Rates Amendment (Working Holiday Maker Reform) Bill 2016

Type
Government
Portfolio
Treasury
Originating house
House of Representatives
Status
Before Senate
Parliament no
45

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Summary

Part of a package of four bills in relation to tax arrangements for working holiday makers, the bill amends the Income Tax Rates Act 1986 to apply a 19 per cent income tax rate to assessable income derived by working holiday makers on amounts up to $37 000, with ordinary tax rates applying for taxable income exceeding this amount.

Progress

House of Representatives
Introduced and read a first time 12 Oct 2016
Second reading moved 12 Oct 2016
Second reading debate 17 Oct 2016
Second reading agreed to 17 Oct 2016
Consideration in detail debate 17 Oct 2016
Third reading agreed to 17 Oct 2016
Senate
Introduced and read a first time 07 Nov 2016
Second reading moved 07 Nov 2016
Second reading debate 23 Nov 2016
Second reading agreed to 23 Nov 2016
Committee of the Whole debate
  • Requests details: 2 Jacqui Lambie Network agreed to
24 Nov 2016
Bill agreed to, subject to requests 24 Nov 2016
House of Representatives
Consideration of Senate message
  • Details: House did not make Senate requested amendments
24 Nov 2016
Senate
Message from House of Reps reported 28 Nov 2016

Documents and transcripts

Text of bill

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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

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 changes to the bill. For details about the outcome of proposed amendments please refer to either the 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.