Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) Bill 2019

Originating house
House of Representatives
Parliament no

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Amends the: Income Tax Assessment Act 1936 to: remove a tax deduction which arises upon repayment of principal under a concessional loan by certain privatised entities; Income Tax Assessment Act 1997 to: introduce a new additional basic condition in relation to partnerships for the small business capital gains tax concessions; and limit tax deductions for losses or outgoings incurred that relate to holding vacant land; Income Tax Assessment Act 1936 and Taxation Administration Act 1953 to extend to family trusts the anti-avoidance rules that apply to other closely held trusts that undertake circular trust distributions; Taxation Administration Act 1953 to: allow taxation officers to disclose the business tax debt information of a taxpayer to credit reporting bureaus certain circumstances; and enable the Australian Taxation Office to develop and/or administer a framework or system for electronic invoicing; and Superannuation Guarantee (Administration) Act 1992 to ensure that an individual’s salary sacrifice contributions cannot be used to reduce an employer’s minimum superannuation guarantee contributions.


House of Representatives
Introduced and read a first time 24 Jul 2019
Second reading moved 24 Jul 2019
Second reading debate 31 Jul 2019
Second reading agreed to 01 Aug 2019
Third reading agreed to 01 Aug 2019
Introduced and read a first time 01 Aug 2019
Second reading moved 01 Aug 2019
Second reading debate 16 Oct 2019
Second reading agreed to 16 Oct 2019
Committee of the Whole debate
  • Amendment details: 1 Government, 2 Opposition and 2 Centre Alliance agreed to
16 Oct 2019
Third reading agreed to 16 Oct 2019
House of Representatives
Message from Senate reported 16 Oct 2019
Consideration of Senate message
  • Details: House agreed to Senate amendments
22 Oct 2019
Finally passed both Houses 22 Oct 2019
  • Act no: 95
  • Year: 2019
28 Oct 2019

Documents and transcripts

Text of bill

Explanatory memoranda

Proposed amendments


Schedules of amendments

Bills digest


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 changes to the bill. For details about the outcome of proposed amendments please refer to either the 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.

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