A New Tax System (Goods and Services Tax Imposition (Recipients)—Customs) Bill 2005

Previous Citations
  • A New Tax System (Goods and Services Tax Imposition (Recipients)—Customs) Bill 2004
Type
Government
Portfolio
Treasury
Originating house
House of Representatives
Status
Act
Parliament no
41

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Summary

Part of a package of four bills, the bill imposes a goods and services tax on recipients of taxable supplies made under a long-term non-reviewable contract to the extent that it is a duty of customs.

Progress

House of Representatives
Introduced and read a first time 08 Dec 2004
Second reading moved 08 Dec 2004
Second reading agreed to 08 Dec 2004
Third reading agreed to 08 Dec 2004
Senate
Introduced and read a first time 09 Dec 2004
Second reading moved 09 Dec 2004
Second reading agreed to 08 Feb 2005
Third reading agreed to 08 Feb 2005
Assent
  • Act no.: 1
  • Year: 2005
18 Feb 2005

Documents and transcripts

Text of bill

Explanatory memoranda

Proposed amendments

No proposed amendments have been circulated.

Schedules of amendments

No documents at present

Bills digest

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.

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