Taxation Laws Amendment Bill (No. 2) 2004

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  • Taxation Laws Amendment Bill (No. 2) 2003
Type
Government
Portfolio
Treasury
Originating house
House of Representatives
Status
Act
Parliament no
40

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Summary

Amends the: A New Tax System (Goods and Services Tax) Act 1999 in relation to first aid or life saving courses; Income Tax (Transitional Provisions) Act 1997 to provide for a transitional exclusion for certain indirect value shifts involving services; Fringe Benefits Tax Assessment Act 1986 and Income Tax Assessment Act 1997 in relation to: personal services income; Income Tax Assessment Act 1936 and Income Tax Assessment Act 1997 in relation to sugar industry exit grants; Taxation Administration Act 1953 in relation to application of foreign resident withholding arrangements to certain alienated personal services payments; Income Tax Assessment Act 1936 in relation to: demutualisation of friendly societies; and eligibility for the research and development tax offset; Income Tax Assessment Act 1997 in relation to: optional roll-over relief for certain simplified tax system partnerships; and a technical correction; Income Tax (Transitional Provisions) Act 1997 in relation to: revocation of certain choices under the consolidation regime; and technical corrections. Also contains application provisions.

Progress

House of Representatives
Introduced and read a first time 04 Dec 2003
Second reading moved 04 Dec 2003
Second reading agreed to 03 Mar 2004
Consideration in detail debate
  • Amendment details: 1 government amendment agreed to
03 Mar 2004
Third reading agreed to 03 Mar 2004
Senate
Introduced and read a first time 08 Mar 2004
Second reading moved 08 Mar 2004
Second reading agreed to 08 Mar 2004
Third reading agreed to 08 Mar 2004
Assent
  • Act no.: 20
  • Year: 2004
23 Mar 2004

Documents and transcripts

Text of bill

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Word Format PDF Format HTML Format

Explanatory memoranda

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Word Format PDF Format HTML Format
Word Format PDF Format HTML Format

Proposed amendments

No proposed amendments have been circulated.

Schedules of amendments

No documents at present

Notes

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.