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Second Reading Speeches

Tax and Superannuation Laws Amendment (2015 Measures No. 3) Bill 2015

Type
Government
Portfolio
Treasury
Originating house
House of Representatives
Status
Not Proceeding
Parliament no
44

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Summary

Amends the

Income Tax Assessment Act 1997
and
Shipping Reform (Tax Incentives) Act 2012
to abolish the seafarer tax offset; and the
Income Tax Assessment Act 1997
to reduce the tax offset rates available under the research and development tax incentive for the first $100 million of eligible expenditure by 1.5 per cent.