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Second Reading Speeches

Tax and Superannuation Laws Amendment (2014 Measures No. 5) Bill 2014

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

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Summary

Amends the:

Income Tax Assessment Act 1997
and
Taxation Administration Act 1953
to abolish the mature age worker tax offset;
Income Tax Assessment Act 1997
and
Shipping Reform (Tax Incentives) Act 2012
to abolish the seafarer tax offset; and
Income Tax Assessment Act 1997
to: reduce the tax offset rates available under the research and development tax incentive by 1.5 per cent; and update the list of deductible gift recipients.

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