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CONTENTS
Passage History
Purpose
Background
Main Provisions
Endnotes
Contact Officer & Copyright Details
New Business Tax System (Alienated
Personal Services Income) Tax Imposition Bill (No. 1)
2000
Date Introduced: 13 April 2000
House: House of
Representatives
Portfolio: Treasury
Commencement: Royal Assent
To impose formally a tax on an individual's
liability relating to the alienation of personal income.
The present Bill is introduced in conjunction
with the New Business Tax System (Alienation of Personal Services
Income) Bill 2000. Background to the Government's proposal appears
in the accompanying Digest.(1)
This Bill is necessary to satisfy the
requirements of section 55 of the Constitution which states, in
part that:
Laws imposing taxation shall deal only with the
imposition of taxation, and any provisions therein dealing with any
other matter shall be of no effect.
To meet this requirement, it is necessary to
have a separate Bill that imposes a tax formally, while the
assessment and administration of the tax is dealt with in another
Bill.
Clause 3 will impose a tax
assessed under proposed section 86-15 of the
Income Tax Assessment Act 1997.
1 See Bills Digest no. 161
1999-2000.
Chris Field
9 May 2000
Bills Digest Service
Information and Research Services
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ISSN 1328-8091
© Commonwealth of Australia 2000
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2000.
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