Income Tax Rates Amendment (Working Holiday Maker Reform) Bill 2016 (No. 2)

Type
Government
Portfolio
Treasury
Originating house
House of Representatives
Status
Act
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 15 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 28 Nov 2016
Second reading moved 28 Nov 2016
Second reading debate 29 Nov 2016
Second reading agreed to 29 Nov 2016
Consideration in detail debate 29 Nov 2016
Third reading agreed to 29 Nov 2016
Senate
Introduced and read a first time 30 Nov 2016
Second reading moved 30 Nov 2016
Second reading debate 30 Nov 2016
Second reading agreed to 30 Nov 2016
Committee of the Whole debate
  • Requests details: 2 Opposition agreed to
30 Nov 2016
Bill agreed to, subject to requests 30 Nov 2016
House of Representatives
Message from Senate reported 30 Nov 2016
Consideration of Senate message
  • Details: House did not make Senate requested amendments
01 Dec 2016
Senate
Consideration of House of Reps message
  • Details: Senate did not press its requests for amendments
01 Dec 2016
Third reading agreed to 01 Dec 2016
Finally passed both Houses 01 Dec 2016
Assent
  • Act no: 92
  • Year: 2016
02 Dec 2016

Documents and transcripts

Text of bill

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Explanatory memoranda

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Proposed amendments

House of representatives

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Senate

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Schedules of amendments

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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 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.