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  • Treasury Laws Amendment (Tax Accountability and Fairness) Bill 2023

    Track (What's this?)

    Date
    16 Nov 2023 
    Chamber
    House of Representatives 
    Status
    Before Senate 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Tax Agent Services Act 2009
    and
    Taxation Administration Act 1953
    : to expand the operation of the promoter penalty provisions; and enable the sharing of certain protected information;
    Taxation Administration Act 1953
    to extend whistleblower protections to eligible whistleblowers who make disclosures to the Tax Practitioners Board (TPB); and reverse the burden of proof for certain claims of protection;
    Tax Agent Services Act 2009
    in relation to the TPB Register and the TPB’s delegation powers; and
    Petroleum Resource Rent Tax Assessment Act 1987
    to limit the proportion of petroleum resource rent tax assessable income that can be offset by deductions to 90 per cent. 

    Bill | Explanatory Memorandum

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A bill is a proposal for a law or a change to an existing law. A bill becomes law (an Act) when agreed to in identical form by both houses of Parliament and assented to by the Governor-General.

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