Tax Laws Amendment (Political Contributions and Gifts) Bill 2010

Previous Citations
  • Tax Laws Amendment (Political Contributions and Gifts) Bill 2008
Type
Government
Portfolio
Treasury
Originating house
House of Representatives
Status
Act
Parliament no
42

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Summary

Amends the: Income Tax Assessment Act 1936 and Income Tax Assessment Act 1997 to remove tax deductibility for contributions and gifts to political parties, independent members and independent candidates; and A New Tax System (Goods and Services Tax) Act 1999 to make consequential amendments to ensure political parties, independent members and independent candidates continue to access goods and services tax concessions.

Progress

House of Representatives
Introduced and read a first time 27 Aug 2008
Second reading moved 27 Aug 2008
Second reading debate 25 Sep 2008
Second reading agreed to 13 Oct 2008
Third reading agreed to 13 Oct 2008
Senate
Introduced and read a first time 14 Oct 2008
Second reading moved 14 Oct 2008
Second reading debate 03 Feb 2009
Second reading agreed to 03 Feb 2009
Committee of the Whole debate
  • Amendment details: 22 Australian Greens agreed to
03 Feb 2009
Third reading agreed to 03 Feb 2009
House of Representatives
Message from Senate reported 04 Feb 2009
Consideration of Senate message
  • Details: House disagreed to Senate amendments 1 to 22 and made amendments in place thereof
18 Jun 2009
Senate
Message from House of Reps reported 22 Jun 2009
Consideration of House of Reps message
  • Details: Senate did not insist on its amendments and agreed to House amendments made in their place
25 Feb 2010
Text of bill as passed both Houses 25 Feb 2010
Assent
  • Act no.: 16
  • Year: 2010
15 Mar 2010

Documents and transcripts

Text of bill

Explanatory memoranda

Proposed amendments

House of representatives

Senate

Schedules of amendments

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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